会社法（第一編第二編第三編第四編） - 計算書類等の監査等 - 第四百三十六条 | タックスチャンネル

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(計算書類等の監査等)
第四百三十六条   監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含み、会計監査人設置会社を除く。）においては、前条第二項の計算書類及び事業報告並びにこれらの附属明細書は、法務省令で定めるところにより、監査役の監査を受けなければならない。

Audit of Financial Statements
Article 436   At Companies with Company Auditor(s) (including Stock Companies the articles of incorporation of which provide that the scope of the audit is limited to an audit related to accounting, and excluding the Companies with Financial Auditor(s)), the Financial Statements, business reports, and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article must be audited by company auditors pursuant to the provisions of Ministry of Justice Order. 一   前条第二項の計算書類及びその附属明細書監査役（監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては、監査委員会）及び会計監査人 (i)   the Financial Statements and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article: company auditors (or Audit and Supervisory Committee for a Company with an Audit and Supervisory Committee, and audit committees for Companies with Nominating Committee, etc.) and financial auditors; 二   前条第二項の事業報告及びその附属明細書監査役（監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては、監査委員会） (ii)   the business reports and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article: Company auditors (or Audit and Supervisory Committee for a Company with an Audit and Supervisory Committee, and audit committees for Companies with Nominating Committee, etc.).

会計監査人設置会社においては、次の各号に掲げるものは、法務省令で定めるところにより、当該各号に定める者の監査を受けなければならない。

At Companies with Financial Auditor(s), the documents listed in the following items must be audited by the persons listed in each such item pursuant to the provisions of Ministry of Justice Order: 一   前条第二項の計算書類及びその附属明細書監査役（監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては、監査委員会）及び会計監査人 (i)   the Financial Statements and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article: company auditors (or Audit and Supervisory Committee for a Company with an Audit and Supervisory Committee, and audit committees for Companies with Nominating Committee, etc.) and financial auditors; 二   前条第二項の事業報告及びその附属明細書監査役（監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては、監査委員会） (ii)   the business reports and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article: Company auditors (or Audit and Supervisory Committee for a Company with an Audit and Supervisory Committee, and audit committees for Companies with Nominating Committee, etc.).

取締役会設置会社においては、前条第二項の計算書類及び事業報告並びにこれらの附属明細書（第一項又は前項の規定の適用がある場合にあっては、第一項又は前項の監査を受けたもの）は、取締役会の承認を受けなければならない。

At Companies with Board of Directors, the Financial Statements, business reports, and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article (or, in cases where the provisions of paragraph (1) or the preceding paragraph apply, those which have been audited as provided for in paragraph (1) and the preceding paragraph) must be approved by the board of directors. 一   前条第二項の計算書類及びその附属明細書監査役（監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては、監査委員会）及び会計監査人 (i)   the Financial Statements and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article: company auditors (or Audit and Supervisory Committee for a Company with an Audit and Supervisory Committee, and audit committees for Companies with Nominating Committee, etc.) and financial auditors; 二   前条第二項の事業報告及びその附属明細書監査役（監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては、監査委員会） (ii)   the business reports and annexed detailed statements accompanying them which are referred to in paragraph (2) of the preceding Article: Company auditors (or Audit and Supervisory Committee for a Company with an Audit and Supervisory Committee, and audit committees for Companies with Nominating Committee, etc.).