Article 85 If a director submits a proposal related to approval of Accounting Documents, the Reference Documents for the Shareholder Meeting must state the following at the times listed below:一 法第三百九十八条第一項の規定による会計監査人の意見がある場合その意見の内容(i) if the financial auditor has an opinion pursuant to the provisions of Article 398, paragraph (1) of the Act:A summary of the content of that opinion;二 株式会社が取締役会設置会社である場合において、取締役会の意見があるときその意見の内容の概要(ii) if the stock company is a Company with a Board of Directors, and the board of directors has an opinion:A summary of the content of that opinion.
