|
日本法令外国語訳データベースシステム - [法令本文表示] - 会社法施行規則 | 平成三十年法務省令第五号 改正
(業務の適正を確保するための体制) 第百条
法第三百六十二条第四項第六号に規定する法務省令で定める体制は、当該株式会社における次に掲げる体制とする。
Systems for Ensuring the Properness of Business Activities Article 100
The systems prescribed by Order of the Ministry of Justice as established in Article 362, paragraph (4), item (vi) of the Act are the following systems of the stock company:
-
一
当該株式会社の取締役の職務の執行に係る情報の保存及び管理に関する体制
-
(i)
systems regarding retention and management of information in relation to the execution of the duties of a director of the stock company;
-
二
当該株式会社の損失の危険の管理に関する規程その他の体制
-
(ii)
rules and other systems related to management of the risk of loss of the stock company;
-
三
当該株式会社の取締役の職務の執行が効率的に行われることを確保するための体制
-
(iii)
systems to ensure that the execution of the duties of a director of the stock company is performed efficiently;
-
四
当該株式会社の使用人の職務の執行が法令及び定款に適合することを確保するための体制
-
(iv)
systems to ensure that the execution of the duties of an employee of the stock company complies with laws and regulations and the articles of incorporation;
-
五
次に掲げる体制その他の当該株式会社並びにその親会社及び子会社から成る企業集団における業務の適正を確保するための体制
イ
当該株式会社の子会社の取締役、執行役、業務を執行する社員、法第五百九十八条第一項の職務を行うべき者その他これらの者に相当する者（ハ及びニにおいて「取締役等」という。）の職務の執行に係る事項の当該株式会社への報告に関する体制
ロ
当該株式会社の子会社の損失の危険の管理に関する規程その他の体制
ハ
当該株式会社の子会社の取締役等の職務の執行が効率的に行われることを確保するための体制
ニ
当該株式会社の子会社の取締役等及び使用人の職務の執行が法令及び定款に適合することを確保するための体制
-
(v)
the following systems and other systems to ensure the properness of business activities in a business group comprised of the stock company and any Parent Company or Subsidiary Companies thereof:
(a)
systems related to reporting of particulars regarding the execution of the duties of a director, executive officer, member who executes the business, person who is to perform the duties of Article 598, paragraph (1) of the Act, and other corporations equivalent thereto (referred to as a "director, etc." in (c) and (d)) of a Subsidiary Company of the stock company;
(b)
rules and other systems related to management of the risk of loss of a Subsidiary Company of the stock company;
(c)
systems to ensure that the execution of the duties of a director, etc. of a Subsidiary Company of the stock company is performed efficiently;
(d)
systems to ensure that the execution of the duties of a director, etc. or an employee of a Subsidiary Company of the stock company complies with laws and regulations and the articles of incorporation.
-
一
当該監査役設置会社の監査役がその職務を補助すべき使用人を置くことを求めた場合における当該使用人に関する事項
-
(i)
if a company auditor of the Company with Company Auditors has requested that an employee be appointed to assist with the duties of the auditor, particulars related to the employee;
-
二
前号の使用人の当該監査役設置会社の取締役からの独立性に関する事項
-
(ii)
particulars regarding independence of the employee of the preceding item from the directors of the Company with Company Auditors;
-
三
当該監査役設置会社の監査役の第一号の使用人に対する指示の実効性の確保に関する事項
-
(iii)
particulars related to ensuring the effectiveness of instructions given by a company auditor of the Company with Company Auditors to the employee set forth in item (i);
-
四
次に掲げる体制その他の当該監査役設置会社の監査役への報告に関する体制
イ
当該監査役設置会社の取締役及び会計参与並びに使用人が当該監査役設置会社の監査役に報告をするための体制
ロ
当該監査役設置会社の子会社の取締役、会計参与、監査役、執行役、業務を執行する社員、法第五百九十八条第一項の職務を行うべき者その他これらの者に相当する者及び使用人又はこれらの者から報告を受けた者が当該監査役設置会社の監査役に報告をするための体制
-
(iv)
the following systems and other systems related to reporting to the company auditor of the Company with Company Auditors:
(a)
systems for the directors, Accounting Advisor(s), and employees of the Company with Company Auditors to report to the company auditor of the Company with Company Auditors;
(b)
systems for the directors, Accounting Advisor(s), company auditors, executive officers, members who execute the business, those who are to perform the duties of Article 598, paragraph (1) of the Act, and other corporations equivalent thereto, and employees of a Subsidiary Company of the Company with Company Auditors or persons who receive reports from them to report to the company auditor of the Company with Company Auditors;
-
五
前号の報告をした者が当該報告をしたことを理由として不利な取扱いを受けないことを確保するための体制
-
(v)
systems for ensuring that persons who make a report under the preceding item are not treated disadvantageously due to making the report;
-
六
当該監査役設置会社の監査役の職務の執行について生ずる費用の前払又は償還の手続その他の当該職務の執行について生ずる費用又は債務の処理に係る方針に関する事項
-
(vi)
particulars related to policies concerning the procedure for advance payment or reimbursement of expenses that arise with regard to execution of the duties of the company auditor of the Company with Company Auditors or any other processing of expenses or obligations that arise with regard to execution of the duties;
-
七
その他当該監査役設置会社の監査役の監査が実効的に行われることを確保するための体制
-
(vii)
other systems to ensure that audits by the company auditor of the Company with Company Auditors are performed effectively.
監査役設置会社以外の株式会社である場合には、前項に規定する体制には、取締役が株主に報告すべき事項の報告をするための体制を含むものとする。
In the case of a stock company other than a Company with Company Auditors, the systems established in the preceding paragraph are to include systems for directors to report to shareholders on particulars reported.
-
一
当該株式会社の取締役の職務の執行に係る情報の保存及び管理に関する体制
-
(i)
systems regarding retention and management of information in relation to the execution of the duties of a director of the stock company;
-
二
当該株式会社の損失の危険の管理に関する規程その他の体制
-
(ii)
rules and other systems related to management of the risk of loss of the stock company;
-
三
当該株式会社の取締役の職務の執行が効率的に行われることを確保するための体制
-
(iii)
systems to ensure that the execution of the duties of a director of the stock company is performed efficiently;
-
四
当該株式会社の使用人の職務の執行が法令及び定款に適合することを確保するための体制
-
(iv)
systems to ensure that the execution of the duties of an employee of the stock company complies with laws and regulations and the articles of incorporation;
-
五
次に掲げる体制その他の当該株式会社並びにその親会社及び子会社から成る企業集団における業務の適正を確保するための体制
イ
当該株式会社の子会社の取締役、執行役、業務を執行する社員、法第五百九十八条第一項の職務を行うべき者その他これらの者に相当する者（ハ及びニにおいて「取締役等」という。）の職務の執行に係る事項の当該株式会社への報告に関する体制
ロ
当該株式会社の子会社の損失の危険の管理に関する規程その他の体制
ハ
当該株式会社の子会社の取締役等の職務の執行が効率的に行われることを確保するための体制
ニ
当該株式会社の子会社の取締役等及び使用人の職務の執行が法令及び定款に適合することを確保するための体制
-
(v)
the following systems and other systems to ensure the properness of business activities in a business group comprised of the stock company and any Parent Company or Subsidiary Companies thereof:
(a)
systems related to reporting of particulars regarding the execution of the duties of a director, executive officer, member who executes the business, person who is to perform the duties of Article 598, paragraph (1) of the Act, and other corporations equivalent thereto (referred to as a "director, etc." in (c) and (d)) of a Subsidiary Company of the stock company;
(b)
rules and other systems related to management of the risk of loss of a Subsidiary Company of the stock company;
(c)
systems to ensure that the execution of the duties of a director, etc. of a Subsidiary Company of the stock company is performed efficiently;
(d)
systems to ensure that the execution of the duties of a director, etc. or an employee of a Subsidiary Company of the stock company complies with laws and regulations and the articles of incorporation.
-
一
当該監査役設置会社の監査役がその職務を補助すべき使用人を置くことを求めた場合における当該使用人に関する事項
-
(i)
if a company auditor of the Company with Company Auditors has requested that an employee be appointed to assist with the duties of the auditor, particulars related to the employee;
-
二
前号の使用人の当該監査役設置会社の取締役からの独立性に関する事項
-
(ii)
particulars regarding independence of the employee of the preceding item from the directors of the Company with Company Auditors;
-
三
当該監査役設置会社の監査役の第一号の使用人に対する指示の実効性の確保に関する事項
-
(iii)
particulars related to ensuring the effectiveness of instructions given by a company auditor of the Company with Company Auditors to the employee set forth in item (i);
-
四
次に掲げる体制その他の当該監査役設置会社の監査役への報告に関する体制
イ
当該監査役設置会社の取締役及び会計参与並びに使用人が当該監査役設置会社の監査役に報告をするための体制
ロ
当該監査役設置会社の子会社の取締役、会計参与、監査役、執行役、業務を執行する社員、法第五百九十八条第一項の職務を行うべき者その他これらの者に相当する者及び使用人又はこれらの者から報告を受けた者が当該監査役設置会社の監査役に報告をするための体制
-
(iv)
the following systems and other systems related to reporting to the company auditor of the Company with Company Auditors:
(a)
systems for the directors, Accounting Advisor(s), and employees of the Company with Company Auditors to report to the company auditor of the Company with Company Auditors;
(b)
systems for the directors, Accounting Advisor(s), company auditors, executive officers, members who execute the business, those who are to perform the duties of Article 598, paragraph (1) of the Act, and other corporations equivalent thereto, and employees of a Subsidiary Company of the Company with Company Auditors or persons who receive reports from them to report to the company auditor of the Company with Company Auditors;
-
五
前号の報告をした者が当該報告をしたことを理由として不利な取扱いを受けないことを確保するための体制
-
(v)
systems for ensuring that persons who make a report under the preceding item are not treated disadvantageously due to making the report;
-
六
当該監査役設置会社の監査役の職務の執行について生ずる費用の前払又は償還の手続その他の当該職務の執行について生ずる費用又は債務の処理に係る方針に関する事項
-
(vi)
particulars related to policies concerning the procedure for advance payment or reimbursement of expenses that arise with regard to execution of the duties of the company auditor of the Company with Company Auditors or any other processing of expenses or obligations that arise with regard to execution of the duties;
-
七
その他当該監査役設置会社の監査役の監査が実効的に行われることを確保するための体制
-
(vii)
other systems to ensure that audits by the company auditor of the Company with Company Auditors are performed effectively.
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む。）である場合には、第一項に規定する体制には、次に掲げる体制を含むものとする。
In the case of a Company with Company Auditors (including Stock Companies the articles of incorporation of which contain provisions to the effect of limiting the scope of audits by company auditors to particulars related to accounting), the systems established in paragraph (1) are to include the following systems:
-
一
当該株式会社の取締役の職務の執行に係る情報の保存及び管理に関する体制
-
(i)
systems regarding retention and management of information in relation to the execution of the duties of a director of the stock company;
-
二
当該株式会社の損失の危険の管理に関する規程その他の体制
-
(ii)
rules and other systems related to management of the risk of loss of the stock company;
-
三
当該株式会社の取締役の職務の執行が効率的に行われることを確保するための体制
-
(iii)
systems to ensure that the execution of the duties of a director of the stock company is performed efficiently;
-
四
当該株式会社の使用人の職務の執行が法令及び定款に適合することを確保するための体制
-
(iv)
systems to ensure that the execution of the duties of an employee of the stock company complies with laws and regulations and the articles of incorporation;
-
五
次に掲げる体制その他の当該株式会社並びにその親会社及び子会社から成る企業集団における業務の適正を確保するための体制
イ
当該株式会社の子会社の取締役、執行役、業務を執行する社員、法第五百九十八条第一項の職務を行うべき者その他これらの者に相当する者（ハ及びニにおいて「取締役等」という。）の職務の執行に係る事項の当該株式会社への報告に関する体制
ロ
当該株式会社の子会社の損失の危険の管理に関する規程その他の体制
ハ
当該株式会社の子会社の取締役等の職務の執行が効率的に行われることを確保するための体制
ニ
当該株式会社の子会社の取締役等及び使用人の職務の執行が法令及び定款に適合することを確保するための体制
-
(v)
the following systems and other systems to ensure the properness of business activities in a business group comprised of the stock company and any Parent Company or Subsidiary Companies thereof:
(a)
systems related to reporting of particulars regarding the execution of the duties of a director, executive officer, member who executes the business, person who is to perform the duties of Article 598, paragraph (1) of the Act, and other corporations equivalent thereto (referred to as a "director, etc." in (c) and (d)) of a Subsidiary Company of the stock company;
(b)
rules and other systems related to management of the risk of loss of a Subsidiary Company of the stock company;
(c)
systems to ensure that the execution of the duties of a director, etc. of a Subsidiary Company of the stock company is performed efficiently;
(d)
systems to ensure that the execution of the duties of a director, etc. or an employee of a Subsidiary Company of the stock company complies with laws and regulations and the articles of incorporation.
-
一
当該監査役設置会社の監査役がその職務を補助すべき使用人を置くことを求めた場合における当該使用人に関する事項
-
(i)
if a company auditor of the Company with Company Auditors has requested that an employee be appointed to assist with the duties of the auditor, particulars related to the employee;
-
二
前号の使用人の当該監査役設置会社の取締役からの独立性に関する事項
-
(ii)
particulars regarding independence of the employee of the preceding item from the directors of the Company with Company Auditors;
-
三
当該監査役設置会社の監査役の第一号の使用人に対する指示の実効性の確保に関する事項
-
(iii)
particulars related to ensuring the effectiveness of instructions given by a company auditor of the Company with Company Auditors to the employee set forth in item (i);
-
四
次に掲げる体制その他の当該監査役設置会社の監査役への報告に関する体制
イ
当該監査役設置会社の取締役及び会計参与並びに使用人が当該監査役設置会社の監査役に報告をするための体制
ロ
当該監査役設置会社の子会社の取締役、会計参与、監査役、執行役、業務を執行する社員、法第五百九十八条第一項の職務を行うべき者その他これらの者に相当する者及び使用人又はこれらの者から報告を受けた者が当該監査役設置会社の監査役に報告をするための体制
-
(iv)
the following systems and other systems related to reporting to the company auditor of the Company with Company Auditors:
(a)
systems for the directors, Accounting Advisor(s), and employees of the Company with Company Auditors to report to the company auditor of the Company with Company Auditors;
(b)
systems for the directors, Accounting Advisor(s), company auditors, executive officers, members who execute the business, those who are to perform the duties of Article 598, paragraph (1) of the Act, and other corporations equivalent thereto, and employees of a Subsidiary Company of the Company with Company Auditors or persons who receive reports from them to report to the company auditor of the Company with Company Auditors;
-
五
前号の報告をした者が当該報告をしたことを理由として不利な取扱いを受けないことを確保するための体制
-
(v)
systems for ensuring that persons who make a report under the preceding item are not treated disadvantageously due to making the report;
-
六
当該監査役設置会社の監査役の職務の執行について生ずる費用の前払又は償還の手続その他の当該職務の執行について生ずる費用又は債務の処理に係る方針に関する事項
-
(vi)
particulars related to policies concerning the procedure for advance payment or reimbursement of expenses that arise with regard to execution of the duties of the company auditor of the Company with Company Auditors or any other processing of expenses or obligations that arise with regard to execution of the duties;
-
七
その他当該監査役設置会社の監査役の監査が実効的に行われることを確保するための体制
-
(vii)
other systems to ensure that audits by the company auditor of the Company with Company Auditors are performed effectively.
|
