# 会社法 / Companies Act — 第四百三十六条 (Article 436) - 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: 第四百三十六条 (Article 436)（計算書類等の監査等） — address `art-436` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-436 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-436 - 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. --- ### 第四百三十六条（計算書類等の監査等） — (Audit of Financial Statements) caption: Ministry of Justice translation — Japanese Law Translation Database System art-436 · https://japanlaw.org/ja/companies-act/art-436 · https://japanlaw.org/l/417AC0000000086/art-436 **第一項** 監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含み、会計監査人設置会社を除く。）においては、前条第二項の計算書類及び事業報告並びにこれらの附属明細書は、法務省令で定めるところにより、監査役の監査を受けなければならない。 art-436/par-1 · https://japanlaw.org/ja/companies-act/art-436/par-1 · https://japanlaw.org/l/417AC0000000086/art-436/par-1 At companies with company auditor (including stock companies the articles of incorporation of which provide that the scope of the audit is limited to an audit related to accounting, and excluding the companies with financial auditor), the financial statements, business reports, and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article must be audited by company auditors pursuant to the provisions of Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 会計監査人設置会社においては、次の各号に掲げるものは、法務省令で定めるところにより、当該各号に定める者の監査を受けなければならない。 art-436/par-2 · https://japanlaw.org/ja/companies-act/art-436/par-2 · https://japanlaw.org/l/417AC0000000086/art-436/par-2 At companies with financial auditor, the documents set forth in the following items must be audited by the persons specified in each of those items pursuant to the provisions of Ministry of Justice Order: Ministry of Justice translation — Japanese Law Translation Database System **一** 前条第二項の計算書類及びその附属明細書　監査役（監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会）及び会計監査人 art-436/par-2/item-1 · https://japanlaw.org/ja/companies-act/art-436/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-436/par-2/item-1 the financial statements and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article:company auditors (or audit and supervisory committee for a company with audit and supervisory committee, and audit committees for companies with nominating committee, etc.) and financial auditors; machine translation, not official **二** 前条第二項の事業報告及びその附属明細書　監査役（監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会） art-436/par-2/item-2 · https://japanlaw.org/ja/companies-act/art-436/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-436/par-2/item-2 the business reports and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article:company auditors (or audit and supervisory committee for a company with audit and supervisory committee, and audit committees for companies with nominating committee, etc.). machine translation, not official **第三項** 取締役会設置会社においては、前条第二項の計算書類及び事業報告並びにこれらの附属明細書（第一項又は前項の規定の適用がある場合にあっては、第一項又は前項の監査を受けたもの）は、取締役会の承認を受けなければならない。 art-436/par-3 · https://japanlaw.org/ja/companies-act/art-436/par-3 · https://japanlaw.org/l/417AC0000000086/art-436/par-3 At companies with board of directors, the financial statements, business reports, and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article (or, if the provisions of paragraph (1) or the preceding paragraph apply, those which have been audited as provided for in paragraph (1) and the preceding paragraph) must be approved by the board of directors. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-436/par-1: 前条第二項 → 会社法 第四百三十五条第二項 (Article 435, paragraph (2)), art-435/par-2 — https://japanlaw.org/ja/companies-act/art-435/par-2 · https://japanlaw.org/l/417AC0000000086/art-435/par-2 - art-436/par-2/item-1: 前条第二項 → 会社法 第四百三十五条第二項 (Article 435, paragraph (2)), art-435/par-2 — https://japanlaw.org/ja/companies-act/art-435/par-2 · https://japanlaw.org/l/417AC0000000086/art-435/par-2 - art-436/par-2/item-2: 前条第二項 → 会社法 第四百三十五条第二項 (Article 435, paragraph (2)), art-435/par-2 — https://japanlaw.org/ja/companies-act/art-435/par-2 · https://japanlaw.org/l/417AC0000000086/art-435/par-2 - art-436/par-3: 前条第二項 → 会社法 第四百三十五条第二項 (Article 435, paragraph (2)), art-435/par-2 — https://japanlaw.org/ja/companies-act/art-435/par-2 · https://japanlaw.org/l/417AC0000000086/art-435/par-2 - art-436/par-3: 第一項 → 会社法 第四百三十六条第一項 (Article 436, paragraph (1)), art-436/par-1 — https://japanlaw.org/ja/companies-act/art-436/par-1 · https://japanlaw.org/l/417AC0000000086/art-436/par-1 - art-436/par-3: 前項 → 会社法 第四百三十六条第二項 (Article 436, paragraph (2)), art-436/par-2 — https://japanlaw.org/ja/companies-act/art-436/par-2 · https://japanlaw.org/l/417AC0000000086/art-436/par-2 ## Cited by 19 provisions cite this one. No official source publishes this direction. - 会社法 第二条第一項第二十四号（定義） — https://japanlaw.org/ja/companies-act/art-2/par-1/item-24 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-24 - 会社法 第三百九条第二項第九号ロ（株主総会の決議） — https://japanlaw.org/ja/companies-act/art-309/par-2/item-9/sub-2 · https://japanlaw.org/l/417AC0000000086/art-309/par-2/item-9/sub-2 - 会社法 第三百七十六条第一項（取締役会への出席） — https://japanlaw.org/ja/companies-act/art-376/par-1 · https://japanlaw.org/l/417AC0000000086/art-376/par-1 - 会社法 第三百九十九条の十三第五項第十四号（監査等委員会設置会社の取締役会の権限） — https://japanlaw.org/ja/companies-act/art-399-13/par-5/item-14 · https://japanlaw.org/l/417AC0000000086/art-399-13/par-5/item-14 - 会社法 第四百十六条第四項第十六号（指名委員会等設置会社の取締役会の権限） — https://japanlaw.org/ja/companies-act/art-416/par-4/item-16 · https://japanlaw.org/l/417AC0000000086/art-416/par-4/item-16 - 会社法 第四百三十六条第三項（計算書類等の監査等） — https://japanlaw.org/ja/companies-act/art-436/par-3 · https://japanlaw.org/l/417AC0000000086/art-436/par-3 - 会社法 第四百三十七条第一項（計算書類等の株主への提供） — https://japanlaw.org/ja/companies-act/art-437/par-1 · https://japanlaw.org/l/417AC0000000086/art-437/par-1 - 会社法 第四百三十八条第一項第一号（計算書類等の定時株主総会への提出等） — https://japanlaw.org/ja/companies-act/art-438/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-438/par-1/item-1 - 会社法 第四百三十八条第一項第二号（計算書類等の定時株主総会への提出等） — https://japanlaw.org/ja/companies-act/art-438/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-438/par-1/item-2 - 会社法 第四百三十八条第一項第三号（計算書類等の定時株主総会への提出等） — https://japanlaw.org/ja/companies-act/art-438/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-438/par-1/item-3 - 会社法 第四百三十九条第一項（会計監査人設置会社の特則） — https://japanlaw.org/ja/companies-act/art-439/par-1 · https://japanlaw.org/l/417AC0000000086/art-439/par-1 - 会社法 第四百四十一条第二項（臨時計算書類） — https://japanlaw.org/ja/companies-act/art-441/par-2 · https://japanlaw.org/l/417AC0000000086/art-441/par-2 - 会社法 第四百四十一条第四項第一号（臨時計算書類） — https://japanlaw.org/ja/companies-act/art-441/par-4/item-1 · https://japanlaw.org/l/417AC0000000086/art-441/par-4/item-1 - 会社法 第四百四十二条第一項第一号（計算書類等の備置き及び閲覧等） — https://japanlaw.org/ja/companies-act/art-442/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-442/par-1/item-1 - 会社法 第四百四十九条第一項第二号（債権者の異議） — https://japanlaw.org/ja/companies-act/art-449/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-449/par-1/item-2 - 会社法 第四百五十九条第一項（剰余金の配当等を取締役会が決定する旨の定款の定め） — https://japanlaw.org/ja/companies-act/art-459/par-1 · https://japanlaw.org/l/417AC0000000086/art-459/par-1 - 会社法 第四百五十九条第三項（剰余金の配当等を取締役会が決定する旨の定款の定め） — https://japanlaw.org/ja/companies-act/art-459/par-3 · https://japanlaw.org/l/417AC0000000086/art-459/par-3 - 会社法 第四百六十五条第一項（欠損が生じた場合の責任） — https://japanlaw.org/ja/companies-act/art-465/par-1 · https://japanlaw.org/l/417AC0000000086/art-465/par-1 - 会社法 第四百六十五条第一項第十号イ（欠損が生じた場合の責任） — https://japanlaw.org/ja/companies-act/art-465/par-1/item-10/sub-1 · https://japanlaw.org/l/417AC0000000086/art-465/par-1/item-10/sub-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 - claude-opus-5[1m] — Machine translation, batch companies-act-20260917T143643-001, translated 2026-09-17 - This site's parser, version 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17