# 会社法 / Companies Act — 第四百九十五条 (Article 495) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-495. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第四百九十五条 (Article 495)（貸借対照表等の監査等） — address `art-495` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-495 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-495 - 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. --- ### 第四百九十五条（貸借対照表等の監査等） — (Audit of Balance Sheet) caption: Ministry of Justice translation — Japanese Law Translation Database System art-495 · https://japanlaw.org/ja/companies-act/art-495 · https://japanlaw.org/l/417AC0000000086/art-495 **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む。）においては、前条第一項の貸借対照表及び事務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-495/par-1 · https://japanlaw.org/ja/companies-act/art-495/par-1 · https://japanlaw.org/l/417AC0000000086/art-495/par-1 Companies with company auditors (including liquidating stock companies which have the provisions of the articles of incorporation to the effect that the scope of the audit is limited to accounting audit) must have the balance sheet, administration reports, and annexed detailed statements accompanying them which are referred to in paragraph (1) of the preceding Article 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** 清算人会設置会社においては、前条第一項の貸借対照表及び事務報告並びにこれらの附属明細書（前項の規定の適用がある場合にあっては、同項の監査を受けたもの）は、清算人会の承認を受けなければならない。 art-495/par-2 · https://japanlaw.org/ja/companies-act/art-495/par-2 · https://japanlaw.org/l/417AC0000000086/art-495/par-2 Companies with board of liquidators must have the balance sheet, administration report, and annexed detailed statements accompanying them which are referred to in paragraph (1) of the preceding Article (or, if the provisions of the preceding paragraph apply, those which have been audited as provided for in the preceding paragraph) approved by the board of liquidators. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-495/par-1: 前条第一項 → 会社法 第四百九十四条第一項 (Article 494, paragraph (1)), art-494/par-1 — https://japanlaw.org/ja/companies-act/art-494/par-1 · https://japanlaw.org/l/417AC0000000086/art-494/par-1 - art-495/par-2: 前条第一項 → 会社法 第四百九十四条第一項 (Article 494, paragraph (1)), art-494/par-1 — https://japanlaw.org/ja/companies-act/art-494/par-1 · https://japanlaw.org/l/417AC0000000086/art-494/par-1 - art-495/par-2: 前項 → 会社法 第四百九十五条第一項 (Article 495, paragraph (1)), art-495/par-1 — https://japanlaw.org/ja/companies-act/art-495/par-1 · https://japanlaw.org/l/417AC0000000086/art-495/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 会社法 第四百九十五条第二項（貸借対照表等の監査等） — https://japanlaw.org/ja/companies-act/art-495/par-2 · https://japanlaw.org/l/417AC0000000086/art-495/par-2 - 会社法 第四百九十六条第一項（貸借対照表等の備置き及び閲覧等） — https://japanlaw.org/ja/companies-act/art-496/par-1 · https://japanlaw.org/l/417AC0000000086/art-496/par-1 - 会社法 第四百九十七条第一項第一号（貸借対照表等の定時株主総会への提出等） — https://japanlaw.org/ja/companies-act/art-497/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-497/par-1/item-1 - 会社法 第四百九十七条第一項第二号（貸借対照表等の定時株主総会への提出等） — https://japanlaw.org/ja/companies-act/art-497/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-497/par-1/item-2 --- ## 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 223 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17