# 会社法 / Companies Act — 第四百三十八条 (Article 438) - 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: 第四百三十八条 (Article 438)（計算書類等の定時株主総会への提出等） — address `art-438` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-438 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-438 - 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. --- ### 第四百三十八条（計算書類等の定時株主総会への提出等） — (Provision of Financial Statements to Annual Shareholders Meetings) caption: Ministry of Justice translation — Japanese Law Translation Database System art-438 · https://japanlaw.org/ja/companies-act/art-438 · https://japanlaw.org/l/417AC0000000086/art-438 **第一項** 次の各号に掲げる株式会社においては、取締役は、当該各号に定める計算書類及び事業報告を定時株主総会に提出し、又は提供しなければならない。 art-438/par-1 · https://japanlaw.org/ja/companies-act/art-438/par-1 · https://japanlaw.org/l/417AC0000000086/art-438/par-1 At stock companies set forth in the following items, directors must submit or provide the financial statements and business reports provided for in each relevant item to annual shareholders meetings: Ministry of Justice translation — Japanese Law Translation Database System **一** 第四百三十六条第一項に規定する監査役設置会社（取締役会設置会社を除く。）　第四百三十六条第一項の監査を受けた計算書類及び事業報告 art-438/par-1/item-1 · https://japanlaw.org/ja/companies-act/art-438/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-438/par-1/item-1 companies with company auditor provided for in Article 436, paragraph (1) (excluding companies with board of directors):financial statements and business reports that have been audited pursuant to Article 436, paragraph (1); Ministry of Justice translation — Japanese Law Translation Database System **二** 会計監査人設置会社（取締役会設置会社を除く。）　第四百三十六条第二項の監査を受けた計算書類及び事業報告 art-438/par-1/item-2 · https://japanlaw.org/ja/companies-act/art-438/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-438/par-1/item-2 companies with financial auditor (excluding companies with board of directors):financial statements and business reports that have been audited pursuant to Article 436, paragraph (2); Ministry of Justice translation — Japanese Law Translation Database System **三** 取締役会設置会社　第四百三十六条第三項の承認を受けた計算書類及び事業報告 art-438/par-1/item-3 · https://japanlaw.org/ja/companies-act/art-438/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-438/par-1/item-3 companies with board of directors:financial statements and business reports that have been approved pursuant to Article 436, paragraph (3); and Ministry of Justice translation — Japanese Law Translation Database System **四** 前三号に掲げるもの以外の株式会社　第四百三十五条第二項の計算書類及び事業報告 art-438/par-1/item-4 · https://japanlaw.org/ja/companies-act/art-438/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-438/par-1/item-4 stock companies other than those set forth in the preceding three items:financial statements and business reports under Article 435, paragraph (2). Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定により提出され、又は提供された計算書類は、定時株主総会の承認を受けなければならない。 art-438/par-2 · https://japanlaw.org/ja/companies-act/art-438/par-2 · https://japanlaw.org/l/417AC0000000086/art-438/par-2 Financial statements that have been submitted or provided pursuant to the provisions of the preceding paragraph must be approved by the annual shareholders meeting. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 取締役は、第一項の規定により提出され、又は提供された事業報告の内容を定時株主総会に報告しなければならない。 art-438/par-3 · https://japanlaw.org/ja/companies-act/art-438/par-3 · https://japanlaw.org/l/417AC0000000086/art-438/par-3 Directors must report the contents of the business reports submitted or provided pursuant to the provisions of paragraph (1) to the annual shareholders meeting. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-438/par-1/item-1: 第四百三十六条第一項 → 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-438/par-1/item-2: 第四百三十六条第二項 → 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 - art-438/par-1/item-3: 第四百三十六条第三項 → 会社法 第四百三十六条第三項 (Article 436, paragraph (3)), art-436/par-3 — https://japanlaw.org/ja/companies-act/art-436/par-3 · https://japanlaw.org/l/417AC0000000086/art-436/par-3 - art-438/par-1/item-4: 前三号 → 会社法 第四百三十八条第一項第一号 (Article 438, paragraph (1), item (i)), art-438/par-1/item-1 — https://japanlaw.org/ja/companies-act/art-438/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-438/par-1/item-1 - art-438/par-1/item-4: 前三号 → 会社法 第四百三十八条第一項第二号 (Article 438, paragraph (1), item (ii)), art-438/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-438/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-438/par-1/item-2 - art-438/par-1/item-4: 前三号 → 会社法 第四百三十八条第一項第三号 (Article 438, paragraph (1), item (iii)), art-438/par-1/item-3 — https://japanlaw.org/ja/companies-act/art-438/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-438/par-1/item-3 - art-438/par-1/item-4: 第四百三十五条第二項 → 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-438/par-2: 前項 → 会社法 第四百三十八条第一項 (Article 438, paragraph (1)), art-438/par-1 — https://japanlaw.org/ja/companies-act/art-438/par-1 · https://japanlaw.org/l/417AC0000000086/art-438/par-1 - art-438/par-3: 第一項 → 会社法 第四百三十八条第一項 (Article 438, paragraph (1)), art-438/par-1 — https://japanlaw.org/ja/companies-act/art-438/par-1 · https://japanlaw.org/l/417AC0000000086/art-438/par-1 ## Cited by 7 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 第四百三十八条第一項第四号（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-4 · https://japanlaw.org/l/417AC0000000086/art-438/par-1/item-4 - 会社法 第四百三十八条第二項（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-2 · https://japanlaw.org/l/417AC0000000086/art-438/par-2 - 会社法 第四百三十八条第三項（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-3 · https://japanlaw.org/l/417AC0000000086/art-438/par-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 第八百十九条第一項（貸借対照表に相当するものの公告） — https://japanlaw.org/ja/companies-act/art-819/par-1 · https://japanlaw.org/l/417AC0000000086/art-819/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