# 会社法 / Companies Act — 第四百四条 (Article 404) - Law: 会社法 (Companies Act), 平成十七年法律第八十六号 - English title "Companies Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四百四条 (Article 404)（指名委員会等の権限等） — address `art-404` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-404 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-404 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四百四条（指名委員会等の権限等） — (Authority of Nominating Committee) caption: Ministry of Justice translation — Japanese Law Translation Database System art-404 · https://japanlaw.org/ja/companies-act/art-404 · https://japanlaw.org/l/417AC0000000086/art-404 **第一項** 指名委員会は、株主総会に提出する取締役（会計参与設置会社にあっては、取締役及び会計参与）の選任及び解任に関する議案の内容を決定する。 art-404/par-1 · https://japanlaw.org/ja/companies-act/art-404/par-1 · https://japanlaw.org/l/417AC0000000086/art-404/par-1 A nominating committee determines the contents of proposals regarding the election and dismissal of directors (or directors and accounting advisors for a company with accounting advisor) to be submitted to a shareholders meeting. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 監査委員会は、次に掲げる職務を行う。 art-404/par-2 · https://japanlaw.org/ja/companies-act/art-404/par-2 · https://japanlaw.org/l/417AC0000000086/art-404/par-2 An audit committee performs the following duties: Ministry of Justice translation — Japanese Law Translation Database System **一** 執行役等（執行役及び取締役をいい、会計参与設置会社にあっては、執行役、取締役及び会計参与をいう。以下この節において同じ。）の職務の執行の監査及び監査報告の作成 art-404/par-2/item-1 · https://japanlaw.org/ja/companies-act/art-404/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-404/par-2/item-1 auditing the execution of duties by executive officers, etc. (meaning executive officers and directors, or, for a company with accounting advisor, meaning executive officers, directors and accounting advisors; hereinafter the same applies in this Section) and preparing audit reports; and Ministry of Justice translation — Japanese Law Translation Database System **二** 株主総会に提出する会計監査人の選任及び解任並びに会計監査人を再任しないことに関する議案の内容の決定 art-404/par-2/item-2 · https://japanlaw.org/ja/companies-act/art-404/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-404/par-2/item-2 determining the contents of proposals regarding the election and dismissal of financial auditors and the refusal to reelect financial auditors to be submitted to a shareholders meeting. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 報酬委員会は、第三百六十一条第一項並びに第三百七十九条第一項及び第二項の規定にかかわらず、執行役等の個人別の報酬等の内容を決定する。執行役が指名委員会等設置会社の支配人その他の使用人を兼ねているときは、当該支配人その他の使用人の報酬等の内容についても、同様とする。 art-404/par-3 · https://japanlaw.org/ja/companies-act/art-404/par-3 · https://japanlaw.org/l/417AC0000000086/art-404/par-3 Notwithstanding the provisions of Article 361, paragraph (1) and Article 379, paragraphs (1) and (2), a remuneration committee determines the contents of the remunerations for individual executive officers, etc. If an executive officer acts concurrently as an employee, including a manager, of a company with nominating committee, etc., the same applies to the contents of the remunerations for relevant employee, including a manager. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 委員がその職務の執行（当該委員が所属する指名委員会等の職務の執行に関するものに限る。以下この項において同じ。）について指名委員会等設置会社に対して次に掲げる請求をしたときは、当該指名委員会等設置会社は、当該請求に係る費用又は債務が当該委員の職務の執行に必要でないことを証明した場合を除き、これを拒むことができない。 art-404/par-4 · https://japanlaw.org/ja/companies-act/art-404/par-4 · https://japanlaw.org/l/417AC0000000086/art-404/par-4 If committee members make the following requests to a company with nominating committee, etc. with respect to the execution of their duties (limited to that regarding the execution of the duties of the nominating committee, etc. to which relevant committee members belong; hereinafter the same applies in this paragraph), relevant company with nominating committee, etc. may not refuse the request except if it proves that the expense or debt relating to the request is not necessary for the execution of the duties of relevant committee members: Ministry of Justice translation — Japanese Law Translation Database System **一** 費用の前払の請求 art-404/par-4/item-1 · https://japanlaw.org/ja/companies-act/art-404/par-4/item-1 · https://japanlaw.org/l/417AC0000000086/art-404/par-4/item-1 requests for advancement of the expenses; Ministry of Justice translation — Japanese Law Translation Database System **二** 支出をした費用及び支出の日以後におけるその利息の償還の請求 art-404/par-4/item-2 · https://japanlaw.org/ja/companies-act/art-404/par-4/item-2 · https://japanlaw.org/l/417AC0000000086/art-404/par-4/item-2 request for the indemnification of the expenses paid and interests thereon from and including the day of the payment; or Ministry of Justice translation — Japanese Law Translation Database System **三** 負担した債務の債権者に対する弁済（当該債務が弁済期にない場合にあっては、相当の担保の提供）の請求 art-404/par-4/item-3 · https://japanlaw.org/ja/companies-act/art-404/par-4/item-3 · https://japanlaw.org/l/417AC0000000086/art-404/par-4/item-3 requests for the payment (or, if relevant debt is not yet due, the provision of reasonable security) to the creditor of a debt incurred. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-404/par-3: 第三百六十一条第一項 → 会社法 第三百六十一条第一項 (Article 361, paragraph (1)), art-361/par-1 — https://japanlaw.org/ja/companies-act/art-361/par-1 · https://japanlaw.org/l/417AC0000000086/art-361/par-1 - art-404/par-3: 第三百七十九条第一項 → 会社法 第三百七十九条第一項 (Article 379, paragraph (1)), art-379/par-1 — https://japanlaw.org/ja/companies-act/art-379/par-1 · https://japanlaw.org/l/417AC0000000086/art-379/par-1 - art-404/par-3: 第二項 → 会社法 第三百七十九条第二項 (Article 379, paragraph (2)), art-379/par-2 — https://japanlaw.org/ja/companies-act/art-379/par-2 · https://japanlaw.org/l/417AC0000000086/art-379/par-2 - art-404/par-4: この項 → 会社法 第四百四条第四項 (Article 404, paragraph (4)), art-404/par-4 — https://japanlaw.org/ja/companies-act/art-404/par-4 · https://japanlaw.org/l/417AC0000000086/art-404/par-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 会社法 第四百四条第四項（指名委員会等の権限等） — https://japanlaw.org/ja/companies-act/art-404/par-4 · https://japanlaw.org/l/417AC0000000086/art-404/par-4 - 会社法 第四百九条第二項（報酬委員会による報酬の決定の方法等） — https://japanlaw.org/ja/companies-act/art-409/par-2 · https://japanlaw.org/l/417AC0000000086/art-409/par-2 - 法人税法 第三十四条第一項第三号イ（２）（役員給与の損金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-34/par-1/item-3/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-34/par-1/item-3/sub-1/sub2-2 - 法人税法 附則第二十七条第一項（役員給与の損金不算入に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-27/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 会社法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/417AC0000000086/20260812_508AC0000000064), retrieved 2026-09-17 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Companies Act — Ministry of Justice translation (part 1 of 2) (https://www.japaneselawtranslation.go.jp/en/laws/view/4481/tb), retrieved 2026-09-17 - This site's parser, version 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17