Obligations of Large Companies to Establish Board of Company Auditors Article 328 A Large Company (excluding a company which is not a Public Company, a Company with an Audit and Supervisory Committee, and a Company with a Nominating Committee, etc.) must have a board of company auditors and a financial auditor.
公開会社でない大会社は、会計監査人を置かなければならない。
A Large Company which is not a Public Company must have a financial auditor.