Authority of Company Auditors Article 381 Company auditors audit the execution of duties by directors (or directors and accounting advisors for a Company with Accounting Advisor(s)). In such cases, company auditors must prepare audit reports pursuant to the provisions of Ministry of Justice Order.
Company auditors may at any time request reports on the business from the directors and accounting advisors and managers and other employees, or investigate the status of the operations and financial status of the Company with Company Auditor(s).
Company auditors may, if it is necessary for the purpose of performing duties of the company auditors, request reports on the business from a Subsidiary Company of the Company with Company Auditor(s), or investigate the status of the operations and financial status of its Subsidiary Company.
前項の子会社は、正当な理由があるときは、同項の報告又は調査を拒むことができる。
The Subsidiary Company under the preceding paragraph may refuse the report or investigation under that paragraph if there are justifiable grounds.
