法令翻訳 http://www.japaneselawtranslat...amp;page=2

(利益の供与に関して責任をとるべき取締役等)
第二十一条   法第百二十条第四項に規定する法務省令で定める者は、次に掲げる者とする。

Directors Liable for the Furnishing of Benefits
Article 21   The persons prescribed by Order of the Ministry of Justice as established in Article 120, paragraph (4) of the Act are as follows: 一   利益の供与（法第百二十条第一項に規定する利益の供与をいう。以下この条において同じ。）に関する職務を行った取締役及び執行役 (i)   directors and executive officers performing duties related to furnishing benefits (meaning the giving of benefits as established in Article 120, paragraph (1) of the Act; hereinafter the same applies in this Article); 二   利益の供与が取締役会の決議に基づいて行われたときは、次に掲げる者 イ  当該取締役会の決議に賛成した取締役 ロ  当該取締役会に当該利益の供与に関する議案を提案した取締役及び執行役 (ii)   if benefits are furnished pursuant to a resolution of the board of directors, the following persons: (a)   directors who approved the resolution of the board of directors; (b)   directors and executive officers who submitted proposals related to the furnishing of benefits at a board of directors meeting; 三   利益の供与が株主総会の決議に基づいて行われたときは、次に掲げる者 イ  当該株主総会に当該利益の供与に関する議案を提案した取締役 ロ  イの議案の提案の決定に同意した取締役（取締役会設置会社の取締役を除く。） ハ  イの議案の提案が取締役会の決議に基づいて行われたときは、当該取締役会の決議に賛成した取締役 ニ  当該株主総会において当該利益の供与に関する事項について説明をした取締役及び執行役 (iii)   if the benefits were furnished pursuant to a resolution at a Shareholder Meeting, the following persons: (a)   directors who submitted proposals at the Shareholder Meeting related to the benefits being furnished; (b)   directors who agreed to adopt the proposal to submit (a) (excluding directors of a Company with a Board of Directors); (c)   if the proposal to submit (a) is made pursuant to a resolution of the board of directors, the directors who approved the resolution at the board of directors meeting; (d)   directors and executive officers who provided an explanation at the Shareholder Meeting regarding particulars related to the furnishing of benefits.