法令翻訳 http://www.japaneselawtranslat...amp;page=5

(会計監査人設置会社の特則)
第四百三十九条   会計監査人設置会社については、第四百三十六条第三項の承認を受けた計算書類が法令及び定款に従い株式会社の財産及び損益の状況を正しく表示しているものとして法務省令で定める要件に該当する場合には、前条第二項の規定は、適用しない。この場合においては、取締役は、当該計算書類の内容を定時株主総会に報告しなければならない。

Special Provisions on Companies with Financial Auditors
Article 439   With respect to Companies with Financial Auditor(s), in cases where the Financial Statements that have been approved pursuant to Article 436, paragraph (3) satisfy the requirements prescribed by Ministry of Justice Order as statements that accurately indicate the status of the assets and profits and losses of a Stock Company in compliance with laws and regulations and the articles of incorporation, the provisions of paragraph (2) of the preceding Article do not apply. In such cases, directors must report the contents of such Financial Statements to the annual shareholders meeting.