会社法（第一編第二編第三編第四編） - 臨時計算書類 - 第四百四十一条 | タックスチャンネル

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(臨時計算書類)
第四百四十一条   株式会社は、最終事業年度の直後の事業年度に属する一定の日（以下この項において「臨時決算日」という。）における当該株式会社の財産の状況を把握するため、法務省令で定めるところにより、次に掲げるもの（以下「臨時計算書類」という。）を作成することができる。

Provisional Financial Statements
Article 441   Stock Companies may prepare the following documents (hereinafter referred to as "Provisional Financial Statements") pursuant to the provisions of Ministry of Justice Order in order to grasp the financial status of such Stock Company as at a certain day (hereinafter in this paragraph referred to as "Provisional Account Closing Day") included in the business year immediately following the Most Recent Business Year: 一   臨時決算日における貸借対照表 (i)   a balance sheet as at the Provisional Account Closing Day; and 二   臨時決算日の属する事業年度の初日から臨時決算日までの期間に係る損益計算書 (ii)   a profit and loss statement for the period from the first day of the business year that includes the Provisional Account Closing Day to the Provisional Account Closing Day. 一   第四百三十六条第一項に規定する監査役設置会社又は会計監査人設置会社（いずれも取締役会設置会社を除く。）第二項の監査を受けた臨時計算書類 (i)   Companies with Company Auditor(s) or Companies with Financial Auditor(s) provided for in Article 436, paragraph (1) (in each case excluding Company with a Board of Directors): Provisional Financial Statements that have been audited pursuant to paragraph (2); 二   取締役会設置会社前項の承認を受けた臨時計算書類 (ii)   Companies with Board of Directors: Provisional Financial Statements that have been approved pursuant to the preceding paragraph; and 三   前二号に掲げるもの以外の株式会社第一項の臨時計算書類 (iii)   Stock Companies other than those listed in the preceding two items: Provisional Financial Statements under paragraph (1).

第四百三十六条第一項に規定する監査役設置会社又は会計監査人設置会社においては、臨時計算書類は、法務省令で定めるところにより、監査役又は会計監査人（監査等委員会設置会社にあっては監査等委員会及び会計監査人、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）の監査を受けなければならない。

At Companies with Company Auditor(s) or Companies with Financial Auditor(s) provided for in Article 436, paragraph (1), Provisional Financial Statements must be audited by company auditors or financial auditors (or, for Companies with Audit and Supervisory Committee, by Audit and Supervisory Committee and financial auditors, and for Companies with Nominating Committee, etc., by the audit committee and financial auditors) pursuant to the provisions of Ministry of Justice Order. 一   臨時決算日における貸借対照表 (i)   a balance sheet as at the Provisional Account Closing Day; and 二   臨時決算日の属する事業年度の初日から臨時決算日までの期間に係る損益計算書 (ii)   a profit and loss statement for the period from the first day of the business year that includes the Provisional Account Closing Day to the Provisional Account Closing Day. 一   第四百三十六条第一項に規定する監査役設置会社又は会計監査人設置会社（いずれも取締役会設置会社を除く。）第二項の監査を受けた臨時計算書類 (i)   Companies with Company Auditor(s) or Companies with Financial Auditor(s) provided for in Article 436, paragraph (1) (in each case excluding Company with a Board of Directors): Provisional Financial Statements that have been audited pursuant to paragraph (2); 二   取締役会設置会社前項の承認を受けた臨時計算書類 (ii)   Companies with Board of Directors: Provisional Financial Statements that have been approved pursuant to the preceding paragraph; and 三   前二号に掲げるもの以外の株式会社第一項の臨時計算書類 (iii)   Stock Companies other than those listed in the preceding two items: Provisional Financial Statements under paragraph (1).

取締役会設置会社においては、臨時計算書類（前項の規定の適用がある場合にあっては、同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, Provisional Financial Statements (or, in cases where the provisions of the preceding paragraph apply, the statements audited under that paragraph) must be approved by the board of directors. 一   臨時決算日における貸借対照表 (i)   a balance sheet as at the Provisional Account Closing Day; and 二   臨時決算日の属する事業年度の初日から臨時決算日までの期間に係る損益計算書 (ii)   a profit and loss statement for the period from the first day of the business year that includes the Provisional Account Closing Day to the Provisional Account Closing Day. 一   第四百三十六条第一項に規定する監査役設置会社又は会計監査人設置会社（いずれも取締役会設置会社を除く。）第二項の監査を受けた臨時計算書類 (i)   Companies with Company Auditor(s) or Companies with Financial Auditor(s) provided for in Article 436, paragraph (1) (in each case excluding Company with a Board of Directors): Provisional Financial Statements that have been audited pursuant to paragraph (2); 二   取締役会設置会社前項の承認を受けた臨時計算書類 (ii)   Companies with Board of Directors: Provisional Financial Statements that have been approved pursuant to the preceding paragraph; and 三   前二号に掲げるもの以外の株式会社第一項の臨時計算書類 (iii)   Stock Companies other than those listed in the preceding two items: Provisional Financial Statements under paragraph (1).

次の各号に掲げる株式会社においては、当該各号に定める臨時計算書類は、株主総会の承認を受けなければならない。ただし、臨時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は、この限りでない。

At Stock Companies listed in the following items, the Provisional Financial Statements provided for in each such item must be approved by a shareholders meeting; provided, however, that this does not apply in cases where the Provisional Financial Statements 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: 一   臨時決算日における貸借対照表 (i)   a balance sheet as at the Provisional Account Closing Day; and 二   臨時決算日の属する事業年度の初日から臨時決算日までの期間に係る損益計算書 (ii)   a profit and loss statement for the period from the first day of the business year that includes the Provisional Account Closing Day to the Provisional Account Closing Day. 一   第四百三十六条第一項に規定する監査役設置会社又は会計監査人設置会社（いずれも取締役会設置会社を除く。）第二項の監査を受けた臨時計算書類 (i)   Companies with Company Auditor(s) or Companies with Financial Auditor(s) provided for in Article 436, paragraph (1) (in each case excluding Company with a Board of Directors): Provisional Financial Statements that have been audited pursuant to paragraph (2); 二   取締役会設置会社前項の承認を受けた臨時計算書類 (ii)   Companies with Board of Directors: Provisional Financial Statements that have been approved pursuant to the preceding paragraph; and 三   前二号に掲げるもの以外の株式会社第一項の臨時計算書類 (iii)   Stock Companies other than those listed in the preceding two items: Provisional Financial Statements under paragraph (1).