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(監査等委員会の議事録)
第百十条の三   法第三百九十九条の十第三項の規定による監査等委員会の議事録の作成については、この条の定めるところによる。

Minutes of Audit and Supervisory Committee Meetings
Article 110-3   The preparation of minutes of audit and supervisory committee meetings pursuant to the provisions of Article 399-10, paragraph (3) of the Act is governed by the provisions of this Article. 一   監査等委員会が開催された日時及び場所（当該場所に存しない監査等委員、取締役（監査等委員であるものを除く。）、会計参与又は会計監査人が監査等委員会に出席をした場合における当該出席の方法を含む。） (i)   the date, time, and place if the audit and supervisory committee meeting was held (including the means of attendance if Audit and Supervisory Committee Members, directors (excluding those who are Audit and Supervisory Committee Members), Accounting Advisor(s), or Financial Auditor(s) not at the place were in attendance at the audit and supervisory committee meeting); 二   監査等委員会の議事の経過の要領及びその結果 (ii)   summary of the progress of the agenda of the audit and supervisory committee meeting and the results thereof; 三   決議を要する事項について特別の利害関係を有する監査等委員があるときは、その氏名 (iii)   if an Audit and Supervisory Committee Member is a specially interested party regarding a matter requiring resolution, the name of that Audit and Supervisory Committee Member; 四   次に掲げる規定により監査等委員会において述べられた意見又は発言があるときは、その意見又は発言の内容の概要 イ  法第三百五十七条第三項の規定により読み替えて適用する同条第一項 ロ  法第三百七十五条第三項の規定により読み替えて適用する同条第一項 ハ  法第三百九十七条第四項の規定により読み替えて適用する同条第一項 (iv)   if opinions or oral statements are offered at the audit and supervisory committee meeting pursuant to the following provisions, a summary of those opinions or oral statements: (a)   Article 357, paragraph (1) of the Act, as applied following the deemed replacement of terms pursuant to the provisions of paragraph (3) of the same Article; (b)   Article 375, paragraph (1) of the Act, as applied following the deemed replacement of terms pursuant to the provisions of paragraph (3) of the same Article; (c)   Article 397, paragraph (1) of the Act, as applied following the deemed replacement of terms pursuant to the provisions of paragraph (4) of the same Article; 五   監査等委員会に出席した取締役（監査等委員であるものを除く。）、会計参与又は会計監査人の氏名又は名称 (v)   the names of directors (excluding those who are Audit and Supervisory Committee Members), Accounting Advisor(s), and Financial Auditor(s) in attendance at the audit and supervisory committee meeting; 六   監査等委員会の議長が存するときは、議長の氏名 (vi)   the name of the chairperson of the audit and supervisory committee meeting, if any. 一   監査等委員会への報告を要しないものとされた事項の内容 (i)   the content of the particulars about which a report to the audit and supervisory committee is deemed unnecessary; 二   監査等委員会への報告を要しないものとされた日 (ii)   the date on which the report to the audit and supervisory committee was deemed unnecessary; 三   議事録の作成に係る職務を行った監査等委員の氏名 (iii)   the name of the Audit and Supervisory Committee Member performing duties in relation to preparation of the minutes.

監査等委員会の議事録は、書面又は電磁的記録をもって作成しなければならない。

Minutes of the audit and supervisory committee meetings must be prepared in writing or as Electronic or Magnetic Records. 一   監査等委員会が開催された日時及び場所（当該場所に存しない監査等委員、取締役（監査等委員であるものを除く。）、会計参与又は会計監査人が監査等委員会に出席をした場合における当該出席の方法を含む。） (i)   the date, time, and place if the audit and supervisory committee meeting was held (including the means of attendance if Audit and Supervisory Committee Members, directors (excluding those who are Audit and Supervisory Committee Members), Accounting Advisor(s), or Financial Auditor(s) not at the place were in attendance at the audit and supervisory committee meeting); 二   監査等委員会の議事の経過の要領及びその結果 (ii)   summary of the progress of the agenda of the audit and supervisory committee meeting and the results thereof; 三   決議を要する事項について特別の利害関係を有する監査等委員があるときは、その氏名 (iii)   if an Audit and Supervisory Committee Member is a specially interested party regarding a matter requiring resolution, the name of that Audit and Supervisory Committee Member; 四   次に掲げる規定により監査等委員会において述べられた意見又は発言があるときは、その意見又は発言の内容の概要 イ  法第三百五十七条第三項の規定により読み替えて適用する同条第一項 ロ  法第三百七十五条第三項の規定により読み替えて適用する同条第一項 ハ  法第三百九十七条第四項の規定により読み替えて適用する同条第一項 (iv)   if opinions or oral statements are offered at the audit and supervisory committee meeting pursuant to the following provisions, a summary of those opinions or oral statements: (a)   Article 357, paragraph (1) of the Act, as applied following the deemed replacement of terms pursuant to the provisions of paragraph (3) of the same Article; (b)   Article 375, paragraph (1) of the Act, as applied following the deemed replacement of terms pursuant to the provisions of paragraph (3) of the same Article; (c)   Article 397, paragraph (1) of the Act, as applied following the deemed replacement of terms pursuant to the provisions of paragraph (4) of the same Article; 五   監査等委員会に出席した取締役（監査等委員であるものを除く。）、会計参与又は会計監査人の氏名又は名称 (v)   the names of directors (excluding those who are Audit and Supervisory Committee Members), Accounting Advisor(s), and Financial Auditor(s) in attendance at the audit and supervisory committee meeting; 六   監査等委員会の議長が存するときは、議長の氏名 (vi)   the name of the chairperson of the audit and supervisory committee meeting, if any. 一   監査等委員会への報告を要しないものとされた事項の内容 (i)   the content of the particulars about which a report to the audit and supervisory committee is deemed unnecessary; 二   監査等委員会への報告を要しないものとされた日 (ii)   the date on which the report to the audit and supervisory committee was deemed unnecessary; 三   議事録の作成に係る職務を行った監査等委員の氏名 (iii)   the name of the Audit and Supervisory Committee Member performing duties in relation to preparation of the minutes.

監査等委員会の議事録は、次に掲げる事項を内容とするものでなければならない。

Minutes of the audit and supervisory committee meetings must include the following: 一   監査等委員会が開催された日時及び場所（当該場所に存しない監査等委員、取締役（監査等委員であるものを除く。）、会計参与又は会計監査人が監査等委員会に出席をした場合における当該出席の方法を含む。） (i)   the date, time, and place if the audit and supervisory committee meeting was held (including the means of attendance if Audit and Supervisory Committee Members, directors (excluding those who are Audit and Supervisory Committee Members), Accounting Advisor(s), or Financial Auditor(s) not at the place were in attendance at the audit and supervisory committee meeting); 二   監査等委員会の議事の経過の要領及びその結果 (ii)   summary of the progress of the agenda of the audit and supervisory committee meeting and the results thereof; 三   決議を要する事項について特別の利害関係を有する監査等委員があるときは、その氏名 (iii)   if an Audit and Supervisory Committee Member is a specially interested party regarding a matter requiring resolution, the name of that Audit and Supervisory Committee Member; 四   次に掲げる規定により監査等委員会において述べられた意見又は発言があるときは、その意見又は発言の内容の概要 イ  法第三百五十七条第三項の規定により読み替えて適用する同条第一項 ロ  法第三百七十五条第三項の規定により読み替えて適用する同条第一項 ハ  法第三百九十七条第四項の規定により読み替えて適用する同条第一項 (iv)   if opinions or oral statements are offered at the audit and supervisory committee meeting pursuant to the following provisions, a summary of those opinions or oral statements: (a)   Article 357, paragraph (1) of the Act, as applied following the deemed replacement of terms pursuant to the provisions of paragraph (3) of the same Article; (b)   Article 375, paragraph (1) of the Act, as applied following the deemed replacement of terms pursuant to the provisions of paragraph (3) of the same Article; (c)   Article 397, paragraph (1) of the Act, as applied following the deemed replacement of terms pursuant to the provisions of paragraph (4) of the same Article; 五   監査等委員会に出席した取締役（監査等委員であるものを除く。）、会計参与又は会計監査人の氏名又は名称 (v)   the names of directors (excluding those who are Audit and Supervisory Committee Members), Accounting Advisor(s), and Financial Auditor(s) in attendance at the audit and supervisory committee meeting; 六   監査等委員会の議長が存するときは、議長の氏名 (vi)   the name of the chairperson of the audit and supervisory committee meeting, if any. 一   監査等委員会への報告を要しないものとされた事項の内容 (i)   the content of the particulars about which a report to the audit and supervisory committee is deemed unnecessary; 二   監査等委員会への報告を要しないものとされた日 (ii)   the date on which the report to the audit and supervisory committee was deemed unnecessary; 三   議事録の作成に係る職務を行った監査等委員の氏名 (iii)   the name of the Audit and Supervisory Committee Member performing duties in relation to preparation of the minutes.

法第三百九十九条の十二の規定により監査等委員会への報告を要しないものとされた場合には、監査等委員会の議事録は、次の各号に掲げる事項を内容とするものとする。

If a report to the audit and supervisory committee is deemed unnecessary pursuant to the provisions of Article 399-12 of the Act, the minutes of the audit and supervisory committee meeting are to have the following particulars as content: 一   監査等委員会が開催された日時及び場所（当該場所に存しない監査等委員、取締役（監査等委員であるものを除く。）、会計参与又は会計監査人が監査等委員会に出席をした場合における当該出席の方法を含む。） (i)   the date, time, and place if the audit and supervisory committee meeting was held (including the means of attendance if Audit and Supervisory Committee Members, directors (excluding those who are Audit and Supervisory Committee Members), Accounting Advisor(s), or Financial Auditor(s) not at the place were in attendance at the audit and supervisory committee meeting); 二   監査等委員会の議事の経過の要領及びその結果 (ii)   summary of the progress of the agenda of the audit and supervisory committee meeting and the results thereof; 三   決議を要する事項について特別の利害関係を有する監査等委員があるときは、その氏名 (iii)   if an Audit and Supervisory Committee Member is a specially interested party regarding a matter requiring resolution, the name of that Audit and Supervisory Committee Member; 四   次に掲げる規定により監査等委員会において述べられた意見又は発言があるときは、その意見又は発言の内容の概要 イ  法第三百五十七条第三項の規定により読み替えて適用する同条第一項 ロ  法第三百七十五条第三項の規定により読み替えて適用する同条第一項 ハ  法第三百九十七条第四項の規定により読み替えて適用する同条第一項 (iv)   if opinions or oral statements are offered at the audit and supervisory committee meeting pursuant to the following provisions, a summary of those opinions or oral statements: (a)   Article 357, paragraph (1) of the Act, as applied following the deemed replacement of terms pursuant to the provisions of paragraph (3) of the same Article; (b)   Article 375, paragraph (1) of the Act, as applied following the deemed replacement of terms pursuant to the provisions of paragraph (3) of the same Article; (c)   Article 397, paragraph (1) of the Act, as applied following the deemed replacement of terms pursuant to the provisions of paragraph (4) of the same Article; 五   監査等委員会に出席した取締役（監査等委員であるものを除く。）、会計参与又は会計監査人の氏名又は名称 (v)   the names of directors (excluding those who are Audit and Supervisory Committee Members), Accounting Advisor(s), and Financial Auditor(s) in attendance at the audit and supervisory committee meeting; 六   監査等委員会の議長が存するときは、議長の氏名 (vi)   the name of the chairperson of the audit and supervisory committee meeting, if any. 一   監査等委員会への報告を要しないものとされた事項の内容 (i)   the content of the particulars about which a report to the audit and supervisory committee is deemed unnecessary; 二   監査等委員会への報告を要しないものとされた日 (ii)   the date on which the report to the audit and supervisory committee was deemed unnecessary; 三   議事録の作成に係る職務を行った監査等委員の氏名 (iii)   the name of the Audit and Supervisory Committee Member performing duties in relation to preparation of the minutes.