会社法（第一編第二編第三編第四編） - - 第四百四十四条 | タックスチャンネル

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第四百四十四条   会計監査人設置会社は、法務省令で定めるところにより、各事業年度に係る連結計算書類（当該会計監査人設置会社及びその子会社から成る企業集団の財産及び損益の状況を示すために必要かつ適当なものとして法務省令で定めるものをいう。以下同じ。）を作成することができる。

Article 444   A Company with Financial Auditor(s) may, pursuant to the provisions of Ministry of Justice Order, prepare Consolidated Financial Statements (meaning statements prescribed by Ministry of Justice Order as necessary and appropriate in order to indicate the status of the assets and profits and losses of a group of enterprises comprised of such Company with Financial Auditor(s) and its Subsidiary Companies; the same applies hereinafter) for each business year. 一   取締役会設置会社である会計監査人設置会社第五項の承認を受けた連結計算書類 (i)   a Company with Financial Auditor(s) which is a Company with a Board of Directors: Consolidated Financial Statements approved as provided for in paragraph (5); 二   前号に掲げるもの以外の会計監査人設置会社第四項の監査を受けた連結計算書類 (ii)   a Company with Financial Auditor(s) other than that listed in the preceding item: Consolidated Financial Statements audited as provided for in paragraph (4).

連結計算書類は、電磁的記録をもって作成することができる。

Consolidated Financial Statements may be prepared as an electronic or magnetic record. 一   取締役会設置会社である会計監査人設置会社第五項の承認を受けた連結計算書類 (i)   a Company with Financial Auditor(s) which is a Company with a Board of Directors: Consolidated Financial Statements approved as provided for in paragraph (5); 二   前号に掲げるもの以外の会計監査人設置会社第四項の監査を受けた連結計算書類 (ii)   a Company with Financial Auditor(s) other than that listed in the preceding item: Consolidated Financial Statements audited as provided for in paragraph (4).

事業年度の末日において大会社であって金融商品取引法第二十四条第一項の規定により有価証券報告書を内閣総理大臣に提出しなければならないものは、当該事業年度に係る連結計算書類を作成しなければならない。

An entity that is a Large Company as at the last day of a business year and must submit a securities report to the Prime Minister pursuant to the provisions of Article 24, paragraph (1) of the Financial Instruments and Exchange Act must prepare Consolidated Financial Statements for such business year. 一   取締役会設置会社である会計監査人設置会社第五項の承認を受けた連結計算書類 (i)   a Company with Financial Auditor(s) which is a Company with a Board of Directors: Consolidated Financial Statements approved as provided for in paragraph (5); 二   前号に掲げるもの以外の会計監査人設置会社第四項の監査を受けた連結計算書類 (ii)   a Company with Financial Auditor(s) other than that listed in the preceding item: Consolidated Financial Statements audited as provided for in paragraph (4).

連結計算書類は、法務省令で定めるところにより、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）及び会計監査人の監査を受けなければならない。

Consolidated Financial Statements must be audited by the company auditors (or, Audit and Supervisory Committee for a Company with an Audit and Supervisory Committee, and for a Company with a Nominating Committee, etc., by the audit committee) and financial auditors pursuant to the provisions of Ministry of Justice Order. 一   取締役会設置会社である会計監査人設置会社第五項の承認を受けた連結計算書類 (i)   a Company with Financial Auditor(s) which is a Company with a Board of Directors: Consolidated Financial Statements approved as provided for in paragraph (5); 二   前号に掲げるもの以外の会計監査人設置会社第四項の監査を受けた連結計算書類 (ii)   a Company with Financial Auditor(s) other than that listed in the preceding item: Consolidated Financial Statements audited as provided for in paragraph (4).

会計監査人設置会社が取締役会設置会社である場合には、前項の監査を受けた連結計算書類は、取締役会の承認を受けなければならない。

In cases where a Company with Financial Auditor(s) is a Company with a Board of Directors, the consolidated financial statements audited as provided for in the preceding paragraph must be approved by the board of directors. 一   取締役会設置会社である会計監査人設置会社第五項の承認を受けた連結計算書類 (i)   a Company with Financial Auditor(s) which is a Company with a Board of Directors: Consolidated Financial Statements approved as provided for in paragraph (5); 二   前号に掲げるもの以外の会計監査人設置会社第四項の監査を受けた連結計算書類 (ii)   a Company with Financial Auditor(s) other than that listed in the preceding item: Consolidated Financial Statements audited as provided for in paragraph (4).

会計監査人設置会社が取締役会設置会社である場合には、取締役は、定時株主総会の招集の通知に際して、法務省令で定めるところにより、株主に対し、前項の承認を受けた連結計算書類を提供しなければならない。

In cases where a Company with Financial Auditor(s) is a Company with a Board of Directors, directors must, when giving notice to call annual shareholders meetings, provide to shareholders, pursuant to the provisions of Ministry of Justice Order, Consolidated Financial Statements that have been approved as provided for in the preceding paragraph. 一   取締役会設置会社である会計監査人設置会社第五項の承認を受けた連結計算書類 (i)   a Company with Financial Auditor(s) which is a Company with a Board of Directors: Consolidated Financial Statements approved as provided for in paragraph (5); 二   前号に掲げるもの以外の会計監査人設置会社第四項の監査を受けた連結計算書類 (ii)   a Company with Financial Auditor(s) other than that listed in the preceding item: Consolidated Financial Statements audited as provided for in paragraph (4).

次の各号に掲げる会計監査人設置会社においては、取締役は、当該各号に定める連結計算書類を定時株主総会に提出し、又は提供しなければならない。この場合においては、当該各号に定める連結計算書類の内容及び第四項の監査の結果を定時株主総会に報告しなければならない。

At Companies with Financial Auditor(s) listed in the following items, directors must submit or provide the Consolidated Financial Statements provided for in each such item to the annual shareholders meetings. In such cases, the contents of the Consolidated Financial Statements provided for in each such item and the results of the audit under paragraph (4) must be reported to the annual shareholders meeting: 一   取締役会設置会社である会計監査人設置会社第五項の承認を受けた連結計算書類 (i)   a Company with Financial Auditor(s) which is a Company with a Board of Directors: Consolidated Financial Statements approved as provided for in paragraph (5); 二   前号に掲げるもの以外の会計監査人設置会社第四項の監査を受けた連結計算書類 (ii)   a Company with Financial Auditor(s) other than that listed in the preceding item: Consolidated Financial Statements audited as provided for in paragraph (4).