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(監査等委員会の権限等)
第三百九十九条の二   監査等委員会は、全ての監査等委員で組織する。

Authorities of Audit and Supervisory Committee
Article 399-2   The Audit and Supervisory Committee is organized by all Audit and Supervisory Committee Members. 一   取締役（会計参与設置会社にあっては、取締役及び会計参与）の職務の執行の監査及び監査報告の作成 (i)   audit of execution of duties of directors (in cases of a Company with Accounting Advisor(s), directors and accounting advisors) and preparation of audit report; 二   株主総会に提出する会計監査人の選任及び解任並びに会計監査人を再任しないことに関する議案の内容の決定 (ii)   determination of the content of proposals regarding the election and dismissal of a financial auditor and the refusal to reelect a financial auditor to be submitted to a shareholders meeting; and 三   第三百四十二条の二第四項及び第三百六十一条第六項に規定する監査等委員会の意見の決定 (iii)   determination of opinions of the Audit and Supervisory Committee prescribed in Article 342-2, paragraph (4) and Article 361, paragraph (6). 一   費用の前払の請求 (i)   requests for advancement of the expenses; 二   支出をした費用及び支出の日以後におけるその利息の償還の請求 (ii)   request for the indemnification of the expenses paid and interests thereon from and including the day of payment; or 三   負担した債務の債権者に対する弁済（当該債務が弁済期にない場合にあっては、相当の担保の提供）の請求 (iii)   requests for payment (or, in cases where such debt is not yet due, the provision of reasonable security) to the creditor of a debt incurred.

監査等委員は、取締役でなければならない。

Audit and Supervisory Committee Members must be directors. 一   取締役（会計参与設置会社にあっては、取締役及び会計参与）の職務の執行の監査及び監査報告の作成 (i)   audit of execution of duties of directors (in cases of a Company with Accounting Advisor(s), directors and accounting advisors) and preparation of audit report; 二   株主総会に提出する会計監査人の選任及び解任並びに会計監査人を再任しないことに関する議案の内容の決定 (ii)   determination of the content of proposals regarding the election and dismissal of a financial auditor and the refusal to reelect a financial auditor to be submitted to a shareholders meeting; and 三   第三百四十二条の二第四項及び第三百六十一条第六項に規定する監査等委員会の意見の決定 (iii)   determination of opinions of the Audit and Supervisory Committee prescribed in Article 342-2, paragraph (4) and Article 361, paragraph (6). 一   費用の前払の請求 (i)   requests for advancement of the expenses; 二   支出をした費用及び支出の日以後におけるその利息の償還の請求 (ii)   request for the indemnification of the expenses paid and interests thereon from and including the day of payment; or 三   負担した債務の債権者に対する弁済（当該債務が弁済期にない場合にあっては、相当の担保の提供）の請求 (iii)   requests for payment (or, in cases where such debt is not yet due, the provision of reasonable security) to the creditor of a debt incurred.

監査等委員会は、次に掲げる職務を行う。

The Audit and Supervisory Committee performs the following duties: 一   取締役（会計参与設置会社にあっては、取締役及び会計参与）の職務の執行の監査及び監査報告の作成 (i)   audit of execution of duties of directors (in cases of a Company with Accounting Advisor(s), directors and accounting advisors) and preparation of audit report; 二   株主総会に提出する会計監査人の選任及び解任並びに会計監査人を再任しないことに関する議案の内容の決定 (ii)   determination of the content of proposals regarding the election and dismissal of a financial auditor and the refusal to reelect a financial auditor to be submitted to a shareholders meeting; and 三   第三百四十二条の二第四項及び第三百六十一条第六項に規定する監査等委員会の意見の決定 (iii)   determination of opinions of the Audit and Supervisory Committee prescribed in Article 342-2, paragraph (4) and Article 361, paragraph (6). 一   費用の前払の請求 (i)   requests for advancement of the expenses; 二   支出をした費用及び支出の日以後におけるその利息の償還の請求 (ii)   request for the indemnification of the expenses paid and interests thereon from and including the day of payment; or 三   負担した債務の債権者に対する弁済（当該債務が弁済期にない場合にあっては、相当の担保の提供）の請求 (iii)   requests for payment (or, in cases where such debt is not yet due, the provision of reasonable security) to the creditor of a debt incurred.

監査等委員がその職務の執行（監査等委員会の職務の執行に関するものに限る。以下この項において同じ。）について監査等委員会設置会社に対して次に掲げる請求をしたときは、当該監査等委員会設置会社は、当該請求に係る費用又は債務が当該監査等委員の職務の執行に必要でないことを証明した場合を除き、これを拒むことができない。

If Audit and Supervisory Committee Members make the following requests to a Company with an Audit and Supervisory Committee with respect to the execution of their duties (limited to those related to the execution of duties of Audit and Supervisory Committee; hereinafter the same applies in this paragraph), the Company with an Audit and Supervisory Committee may not refuse the request except in cases where it proves that the expense or debt relating to the request is not necessary for the execution of the duties of the Audit and Supervisory Committee Members: 一   取締役（会計参与設置会社にあっては、取締役及び会計参与）の職務の執行の監査及び監査報告の作成 (i)   audit of execution of duties of directors (in cases of a Company with Accounting Advisor(s), directors and accounting advisors) and preparation of audit report; 二   株主総会に提出する会計監査人の選任及び解任並びに会計監査人を再任しないことに関する議案の内容の決定 (ii)   determination of the content of proposals regarding the election and dismissal of a financial auditor and the refusal to reelect a financial auditor to be submitted to a shareholders meeting; and 三   第三百四十二条の二第四項及び第三百六十一条第六項に規定する監査等委員会の意見の決定 (iii)   determination of opinions of the Audit and Supervisory Committee prescribed in Article 342-2, paragraph (4) and Article 361, paragraph (6). 一   費用の前払の請求 (i)   requests for advancement of the expenses; 二   支出をした費用及び支出の日以後におけるその利息の償還の請求 (ii)   request for the indemnification of the expenses paid and interests thereon from and including the day of payment; or 三   負担した債務の債権者に対する弁済（当該債務が弁済期にない場合にあっては、相当の担保の提供）の請求 (iii)   requests for payment (or, in cases where such debt is not yet due, the provision of reasonable security) to the creditor of a debt incurred.