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(監査役等による会計監査人の解任)
第三百四十条   監査役は、会計監査人が次のいずれかに該当するときは、その会計監査人を解任することができる。

Dismissal of Financial Auditors by Company Auditors
Article 340   The company auditor may dismiss a financial auditor if that financial auditor: 一   職務上の義務に違反し、又は職務を怠ったとき。 (i)   has breached the obligations in the course of duty, or neglected the financial auditor's duties; 二   会計監査人としてふさわしくない非行があったとき。 (ii)   has engaged in misconduct inappropriate for a financial auditor; or 三   心身の故障のため、職務の執行に支障があり、又はこれに堪えないとき。 (iii)   has difficulty in, or is unable to cope with the execution of the financial auditor's duties due to mental or physical disability.

前項の規定による解任は、監査役が二人以上ある場合には、監査役の全員の同意によって行わなければならない。

Dismissals pursuant to the provisions of the preceding paragraph must be effected by the unanimous consent of all company auditors in cases where there are two or more company auditors. 一   職務上の義務に違反し、又は職務を怠ったとき。 (i)   has breached the obligations in the course of duty, or neglected the financial auditor's duties; 二   会計監査人としてふさわしくない非行があったとき。 (ii)   has engaged in misconduct inappropriate for a financial auditor; or 三   心身の故障のため、職務の執行に支障があり、又はこれに堪えないとき。 (iii)   has difficulty in, or is unable to cope with the execution of the financial auditor's duties due to mental or physical disability.

第一項の規定により会計監査人を解任したときは、監査役（監査役が二人以上ある場合にあっては、監査役の互選によって定めた監査役）は、その旨及び解任の理由を解任後最初に招集される株主総会に報告しなければならない。

If a financial auditor is dismissed pursuant to the provisions of paragraph (1), the company auditor (or, in cases where there are two or more company auditors, the company auditor appointed by the company auditors from among themselves) must report such fact and the reason for dismissal to the first shareholders meeting called after the dismissal. 一   職務上の義務に違反し、又は職務を怠ったとき。 (i)   has breached the obligations in the course of duty, or neglected the financial auditor's duties; 二   会計監査人としてふさわしくない非行があったとき。 (ii)   has engaged in misconduct inappropriate for a financial auditor; or 三   心身の故障のため、職務の執行に支障があり、又はこれに堪えないとき。 (iii)   has difficulty in, or is unable to cope with the execution of the financial auditor's duties due to mental or physical disability.

監査役会設置会社における前三項の規定の適用については、第一項中「監査役」とあるのは「監査役会」と、第二項中「監査役が二人以上ある場合には、監査役」とあるのは「監査役」と、前項中「監査役（監査役が二人以上ある場合にあっては、監査役の互選によって定めた監査役）」とあるのは「監査役会が選定した監査役」とする。

For the purpose of the application of the provisions of the preceding three paragraphs to a Company with a Board of Company Auditors, "company auditor" in paragraph (1) is read as "board of company auditors", "company auditors in cases where there are two or more company auditors" in paragraph (2) is read as "company auditors", and "company auditor (or, in cases where there are two or more company auditors, the company auditor appointed by the company auditors from among themselves)" in the preceding paragraph is read as "the company auditor appointed by the board of company auditors". 一   職務上の義務に違反し、又は職務を怠ったとき。 (i)   has breached the obligations in the course of duty, or neglected the financial auditor's duties; 二   会計監査人としてふさわしくない非行があったとき。 (ii)   has engaged in misconduct inappropriate for a financial auditor; or 三   心身の故障のため、職務の執行に支障があり、又はこれに堪えないとき。 (iii)   has difficulty in, or is unable to cope with the execution of the financial auditor's duties due to mental or physical disability.

監査等委員会設置会社における第一項から第三項までの規定の適用については、第一項中「監査役」とあるのは「監査等委員会」と、第二項中「監査役が二人以上ある場合には、監査役」とあるのは「監査等委員」と、第三項中「監査役（監査役が二人以上ある場合にあっては、監査役の互選によって定めた監査役）」とあるのは「監査等委員会が選定した監査等委員」とする。

With regard to the application of provisions of paragraphs (1) through (3) in a Company with an Audit and Supervisory Committee, "company auditor" in paragraph (1) is deemed to be replaced with "Audit and Supervisory Committee", "all company auditors in cases where there are two or more company auditors" in paragraph (2) is deemed to be replaced with "Audit and Supervisory Committee Members", and "company auditor (or, in cases where there are two or more company auditors, the company auditor appointed by the company auditors from among themselves)" in paragraph (3) is deemed to be replaced with "Audit and Supervisory Committee Members appointed by the Audit and Supervisory Committee" respectively. 一   職務上の義務に違反し、又は職務を怠ったとき。 (i)   has breached the obligations in the course of duty, or neglected the financial auditor's duties; 二   会計監査人としてふさわしくない非行があったとき。 (ii)   has engaged in misconduct inappropriate for a financial auditor; or 三   心身の故障のため、職務の執行に支障があり、又はこれに堪えないとき。 (iii)   has difficulty in, or is unable to cope with the execution of the financial auditor's duties due to mental or physical disability.

指名委員会等設置会社における第一項から第三項までの規定の適用については、第一項中「監査役」とあるのは「監査委員会」と、第二項中「監査役が二人以上ある場合には、監査役」とあるのは「監査委員会の委員」と、第三項中「監査役（監査役が二人以上ある場合にあっては、監査役の互選によって定めた監査役）」とあるのは「監査委員会が選定した監査委員会の委員」とする。

For the purpose of the application of the provisions of paragraph (1) through paragraph (3) to a Company with a Nominating Committee, etc., "a company auditor" in paragraph (1) is read as "[an] audit committee", "company auditors in cases where there are two or more company auditors" in paragraph (2) is read as "committee members of the audit committee", and "company auditor (or, in cases where there are two or more company auditors, the company auditor appointed by the company auditors from among themselves)" in paragraph (3) is read as "committee member appointed by the audit committee". 一   職務上の義務に違反し、又は職務を怠ったとき。 (i)   has breached the obligations in the course of duty, or neglected the financial auditor's duties; 二   会計監査人としてふさわしくない非行があったとき。 (ii)   has engaged in misconduct inappropriate for a financial auditor; or 三   心身の故障のため、職務の執行に支障があり、又はこれに堪えないとき。 (iii)   has difficulty in, or is unable to cope with the execution of the financial auditor's duties due to mental or physical disability.