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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
(社外役員等に関する特則) 第百二十四条
会社役員のうち社外役員である者が存する場合には、株式会社の会社役員に関する事項には、第百二十一条に規定する事項のほか、次に掲げる事項を含むものとする。
Special Provisions Related to Outside Officers Article 124
If, among the Company Officers, persons who are Outside Officers exist, the particulars concerning the Company Officers of a stock company are to include the following particulars beyond the particulars established in Article 121:
-
一
社外役員（直前の定時株主総会の終結の日の翌日以降に在任していた者に限る。次号から第四号までにおいて同じ。）が他の法人等の業務執行者であることが第百二十一条第八号に定める重要な兼職に該当する場合は、当該株式会社と当該他の法人等との関係
-
(i)
if the fact that an Outside Officer (limited to those in office on or after the date of conclusion of the immediately preceding annual Shareholder Meeting; the same applies in the following item through item (iv)) concurrently acts as an executive of another Legal Person, etc. constitutes an important concurrent holding of positions established in Article 121, item (viii), the relationship between the stock company and the relevant other Legal Person, etc.;
-
二
社外役員が他の法人等の社外役員その他これに類する者を兼任していることが第百二十一条第八号に定める重要な兼職に該当する場合は、当該株式会社と当該他の法人等との関係
-
(ii)
if the fact that an Outside Officer concurrently acts as an Outside Officer of another Legal Person, etc., or a person similar thereto constitutes an important concurrent holding of positions established in Article 121, item (viii), the relationship between the stock company and the relevant other Legal Person, etc.;
-
三
社外役員が次に掲げる者の配偶者、三親等以内の親族その他これに準ずる者であることを当該株式会社が知っているときは、その事実（重要でないものを除く。）
イ
当該株式会社の親会社等（自然人であるものに限る。）
ロ
当該株式会社又は当該株式会社の特定関係事業者の業務執行者又は役員（業務執行者であるものを除く。）
-
(iii)
if the stock company is aware that an Outside Officer is a spouse, or a relative within the third degree of kinship, or any other corporation similar to these of any of the following persons, that fact (excluding those unimportant):
(a)
a Parent Company, etc. of the stock company (limited to a natural person);
(b)
an Executive or an Officer (excluding an Executive) of the stock company or a Specified Associated Service Provider of the stock company;
-
四
各社外役員の当該事業年度における主な活動状況（次に掲げる事項を含む。）
イ
取締役会（当該社外役員が次に掲げる者である場合にあっては、次に定めるものを含む。ロにおいて同じ。）への出席の状況
（１）
監査役会設置会社の社外監査役
監査役会
（２）
監査等委員会設置会社の監査等委員
監査等委員会
（３）
指名委員会等設置会社の監査委員
監査委員会
ロ
取締役会における発言の状況
ハ
当該社外役員の意見により当該株式会社の事業の方針又は事業その他の事項に係る決定が変更されたときは、その内容（ものを除く。）
ニ
当該事業年度中に当該株式会社において法令又は定款に違反する事実その他不当な業務の執行（当該社外役員が社外監査役である場合にあっては、不正な業務の執行）が行われた事実（重要でないものを除く。）があるときは、各社外役員が当該事実の発生の予防のために行った行為及び当該事実の発生後の対応として行った行為の概要
-
(iv)
status of main activities of each Outside Officer during the relevant business year (including the following):
(a)
status of attendance at the board of directors meetings (if the Outside Officer is any of the following persons, including the particulars prescribed below; the same applies in (b)):
1.
Outside Company Auditors of a Company with a Board of Company Auditors:
The board of company auditors meeting;
2.
Audit and Supervisory Committee Members of Companies with Audit and Supervisory Committee:
audit and supervisory committee meetings;
3.
Audit committee members of Companies with Nominating Committee, etc.:
Meetings of the audit committee;
(b)
status of oral statements at board of directors meetings;
(c)
if the business policies or decisions in relation to business or other particulars of the stock company were changed because of the opinion of the Outside Officer, the content thereof (excluding those unimportant);
(d)
if a fact exists of a violation of laws and regulations or the articles of incorporation or other unfair execution of business (in the case the Outside Officer is an Outside Company Auditor, wrongful execution of business) at the stock company during the relevant business year (excluding those that are unimportant), a summary of the actions taken by each Outside Officer to prevent the occurrence of the fact and the actions taken in response after the occurrence of the fact;
-
五
当該事業年度に係る社外役員の報酬等について、次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める事項
イ
社外役員の全部につき報酬等の総額を掲げることとする場合
社外役員の報酬等の総額及び員数
ロ
社外役員の全部につき当該社外役員ごとの報酬等の額を掲げることとする場合
当該社外役員ごとの報酬等の額
ハ
社外役員の一部につき当該社外役員ごとの報酬等の額を掲げることとする場合
当該社外役員ごとの報酬等の額並びにその他の社外役員についての報酬等の総額及び員数
-
(v)
the particulars prescribed in (a) through (c) below, in accordance with the categories of cases listed in the (a) through (c), regarding Remuneration of the Outside Officer during the relevant business year:
(a)
if the total amount of Remuneration is listed for all Outside Officers:
The total amount of Remuneration of Outside Officers and the number of Outside Officers;
(b)
if the amount of Remuneration is listed by Outside Officer for all of the Outside Officers:
The amount of Remuneration for each Outside Officer;
(c)
if the amount of Remuneration is listed by Outside Officer for some of the Outside Officers:
The amount of Remuneration for each Outside Officer and the total amount of Remuneration and the number of officers with regard to other Outside Officers;
-
六
当該事業年度において受け、又は受ける見込みの額が明らかとなった社外役員の報酬等（前号の規定により当該事業年度に係る事業報告の内容とする報酬等及び当該事業年度前の事業年度に係る事業報告の内容とした報酬等を除く。）について、同号イからハまでに掲げる場合の区分に応じ、当該イからハまでに定める事項
-
(vi)
regarding the Remuneration of Outside Officers for which the amount received or the estimated amount to be received in the relevant business year has become evident (excluding Remuneration deemed to be among the contents of a business report in relation to the business year pursuant to the provisions of the preceding item, and Remuneration deemed to have been among the contents of a business report in relation to a business year preceding the business year), the particulars prescribed in (a) through (c) of the preceding item, in accordance with the categories of the cases listed in (a) through (c);
-
七
社外役員が次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定めるものから当該事業年度において役員としての報酬等を受けているときは、当該報酬等の総額（社外役員であった期間に受けたものに限る。）
イ
当該株式会社に親会社等がある場合
当該親会社等又は当該親会社等の子会社等（当該株式会社を除く。）
ロ
当該株式会社に親会社等がない場合
当該株式会社の子会社
-
(vii)
if an Outside Officer has received Remuneration as an Officer during the relevant business year from the entities prescribed in (a) or (b) in accordance with the categories of the cases listed in (a) or (b) below, the total amount of the Remuneration (limited to Remuneration received during the period when the person was an Outside Officer):
(a)
if the stock company has a Parent Company, etc.:
The Parent Company, etc. or a Subsidiary Company, etc. (excluding the stock company) of the Parent Company, etc.;
(b)
if the stock company has no Parent Company, etc.:
A Subsidiary Company of the stock company;
-
八
社外役員についての前各号に掲げる事項の内容に対して当該社外役員の意見があるときは、その意見の内容
-
(viii)
if the Outside Officer has given an opinion about the content of the particulars listed in the preceding items with regard to the Outside Officer, the content of that opinion.
事業年度の末日において監査役会設置会社（大会社に限る。）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その発行する株式について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が社外取締役を置いていない場合には、株式会社の会社役員に関する事項として、第百二十一条に規定する事項のほか、社外取締役を置くことが相当でない理由を事業報告の内容に含めなければならない。
If a person that is a Company with a Board of Company Auditors (limited to a Large Company) as of the last day of the business year and is required to submit an annual securities report to the Prime Minister with respect to shares that it issues pursuant to the provisions of Article 24, paragraph (1) of the Financial Instruments and Exchange Act does not have an Outside Director, the reason why it is not appropriate to have an Outside Director must be included in the content of the business report, beyond the particulars prescribed in Article 121, as particulars related to Company Officers of the stock company.
-
一
社外役員（直前の定時株主総会の終結の日の翌日以降に在任していた者に限る。次号から第四号までにおいて同じ。）が他の法人等の業務執行者であることが第百二十一条第八号に定める重要な兼職に該当する場合は、当該株式会社と当該他の法人等との関係
-
(i)
if the fact that an Outside Officer (limited to those in office on or after the date of conclusion of the immediately preceding annual Shareholder Meeting; the same applies in the following item through item (iv)) concurrently acts as an executive of another Legal Person, etc. constitutes an important concurrent holding of positions established in Article 121, item (viii), the relationship between the stock company and the relevant other Legal Person, etc.;
-
二
社外役員が他の法人等の社外役員その他これに類する者を兼任していることが第百二十一条第八号に定める重要な兼職に該当する場合は、当該株式会社と当該他の法人等との関係
-
(ii)
if the fact that an Outside Officer concurrently acts as an Outside Officer of another Legal Person, etc., or a person similar thereto constitutes an important concurrent holding of positions established in Article 121, item (viii), the relationship between the stock company and the relevant other Legal Person, etc.;
-
三
社外役員が次に掲げる者の配偶者、三親等以内の親族その他これに準ずる者であることを当該株式会社が知っているときは、その事実（重要でないものを除く。）
イ
当該株式会社の親会社等（自然人であるものに限る。）
ロ
当該株式会社又は当該株式会社の特定関係事業者の業務執行者又は役員（業務執行者であるものを除く。）
-
(iii)
if the stock company is aware that an Outside Officer is a spouse, or a relative within the third degree of kinship, or any other corporation similar to these of any of the following persons, that fact (excluding those unimportant):
(a)
a Parent Company, etc. of the stock company (limited to a natural person);
(b)
an Executive or an Officer (excluding an Executive) of the stock company or a Specified Associated Service Provider of the stock company;
-
四
各社外役員の当該事業年度における主な活動状況（次に掲げる事項を含む。）
イ
取締役会（当該社外役員が次に掲げる者である場合にあっては、次に定めるものを含む。ロにおいて同じ。）への出席の状況
（１）
監査役会設置会社の社外監査役
監査役会
（２）
監査等委員会設置会社の監査等委員
監査等委員会
（３）
指名委員会等設置会社の監査委員
監査委員会
ロ
取締役会における発言の状況
ハ
当該社外役員の意見により当該株式会社の事業の方針又は事業その他の事項に係る決定が変更されたときは、その内容（ものを除く。）
ニ
当該事業年度中に当該株式会社において法令又は定款に違反する事実その他不当な業務の執行（当該社外役員が社外監査役である場合にあっては、不正な業務の執行）が行われた事実（重要でないものを除く。）があるときは、各社外役員が当該事実の発生の予防のために行った行為及び当該事実の発生後の対応として行った行為の概要
-
(iv)
status of main activities of each Outside Officer during the relevant business year (including the following):
(a)
status of attendance at the board of directors meetings (if the Outside Officer is any of the following persons, including the particulars prescribed below; the same applies in (b)):
1.
Outside Company Auditors of a Company with a Board of Company Auditors:
The board of company auditors meeting;
2.
Audit and Supervisory Committee Members of Companies with Audit and Supervisory Committee:
audit and supervisory committee meetings;
3.
Audit committee members of Companies with Nominating Committee, etc.:
Meetings of the audit committee;
(b)
status of oral statements at board of directors meetings;
(c)
if the business policies or decisions in relation to business or other particulars of the stock company were changed because of the opinion of the Outside Officer, the content thereof (excluding those unimportant);
(d)
if a fact exists of a violation of laws and regulations or the articles of incorporation or other unfair execution of business (in the case the Outside Officer is an Outside Company Auditor, wrongful execution of business) at the stock company during the relevant business year (excluding those that are unimportant), a summary of the actions taken by each Outside Officer to prevent the occurrence of the fact and the actions taken in response after the occurrence of the fact;
-
五
当該事業年度に係る社外役員の報酬等について、次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める事項
イ
社外役員の全部につき報酬等の総額を掲げることとする場合
社外役員の報酬等の総額及び員数
ロ
社外役員の全部につき当該社外役員ごとの報酬等の額を掲げることとする場合
当該社外役員ごとの報酬等の額
ハ
社外役員の一部につき当該社外役員ごとの報酬等の額を掲げることとする場合
当該社外役員ごとの報酬等の額並びにその他の社外役員についての報酬等の総額及び員数
-
(v)
the particulars prescribed in (a) through (c) below, in accordance with the categories of cases listed in the (a) through (c), regarding Remuneration of the Outside Officer during the relevant business year:
(a)
if the total amount of Remuneration is listed for all Outside Officers:
The total amount of Remuneration of Outside Officers and the number of Outside Officers;
(b)
if the amount of Remuneration is listed by Outside Officer for all of the Outside Officers:
The amount of Remuneration for each Outside Officer;
(c)
if the amount of Remuneration is listed by Outside Officer for some of the Outside Officers:
The amount of Remuneration for each Outside Officer and the total amount of Remuneration and the number of officers with regard to other Outside Officers;
-
六
当該事業年度において受け、又は受ける見込みの額が明らかとなった社外役員の報酬等（前号の規定により当該事業年度に係る事業報告の内容とする報酬等及び当該事業年度前の事業年度に係る事業報告の内容とした報酬等を除く。）について、同号イからハまでに掲げる場合の区分に応じ、当該イからハまでに定める事項
-
(vi)
regarding the Remuneration of Outside Officers for which the amount received or the estimated amount to be received in the relevant business year has become evident (excluding Remuneration deemed to be among the contents of a business report in relation to the business year pursuant to the provisions of the preceding item, and Remuneration deemed to have been among the contents of a business report in relation to a business year preceding the business year), the particulars prescribed in (a) through (c) of the preceding item, in accordance with the categories of the cases listed in (a) through (c);
-
七
社外役員が次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定めるものから当該事業年度において役員としての報酬等を受けているときは、当該報酬等の総額（社外役員であった期間に受けたものに限る。）
イ
当該株式会社に親会社等がある場合
当該親会社等又は当該親会社等の子会社等（当該株式会社を除く。）
ロ
当該株式会社に親会社等がない場合
当該株式会社の子会社
-
(vii)
if an Outside Officer has received Remuneration as an Officer during the relevant business year from the entities prescribed in (a) or (b) in accordance with the categories of the cases listed in (a) or (b) below, the total amount of the Remuneration (limited to Remuneration received during the period when the person was an Outside Officer):
(a)
if the stock company has a Parent Company, etc.:
The Parent Company, etc. or a Subsidiary Company, etc. (excluding the stock company) of the Parent Company, etc.;
(b)
if the stock company has no Parent Company, etc.:
A Subsidiary Company of the stock company;
-
八
社外役員についての前各号に掲げる事項の内容に対して当該社外役員の意見があるときは、その意見の内容
-
(viii)
if the Outside Officer has given an opinion about the content of the particulars listed in the preceding items with regard to the Outside Officer, the content of that opinion.
前項の理由は、当該監査役会設置会社の当該事業年度における事情に応じて記載し、又は記録しなければならない。
この場合において、社外監査役が二人以上あることのみをもって当該理由とすることはできない。
The reason prescribed in paragraph (1) must be stated or recorded in accordance with the circumstances of the Company with a Board of Company Auditors as of the relevant business year.
In this case, the reason may not solely consist of the fact that there are two or more Outside Directors.
-
一
社外役員（直前の定時株主総会の終結の日の翌日以降に在任していた者に限る。次号から第四号までにおいて同じ。）が他の法人等の業務執行者であることが第百二十一条第八号に定める重要な兼職に該当する場合は、当該株式会社と当該他の法人等との関係
-
(i)
if the fact that an Outside Officer (limited to those in office on or after the date of conclusion of the immediately preceding annual Shareholder Meeting; the same applies in the following item through item (iv)) concurrently acts as an executive of another Legal Person, etc. constitutes an important concurrent holding of positions established in Article 121, item (viii), the relationship between the stock company and the relevant other Legal Person, etc.;
-
二
社外役員が他の法人等の社外役員その他これに類する者を兼任していることが第百二十一条第八号に定める重要な兼職に該当する場合は、当該株式会社と当該他の法人等との関係
-
(ii)
if the fact that an Outside Officer concurrently acts as an Outside Officer of another Legal Person, etc., or a person similar thereto constitutes an important concurrent holding of positions established in Article 121, item (viii), the relationship between the stock company and the relevant other Legal Person, etc.;
-
三
社外役員が次に掲げる者の配偶者、三親等以内の親族その他これに準ずる者であることを当該株式会社が知っているときは、その事実（重要でないものを除く。）
イ
当該株式会社の親会社等（自然人であるものに限る。）
ロ
当該株式会社又は当該株式会社の特定関係事業者の業務執行者又は役員（業務執行者であるものを除く。）
-
(iii)
if the stock company is aware that an Outside Officer is a spouse, or a relative within the third degree of kinship, or any other corporation similar to these of any of the following persons, that fact (excluding those unimportant):
(a)
a Parent Company, etc. of the stock company (limited to a natural person);
(b)
an Executive or an Officer (excluding an Executive) of the stock company or a Specified Associated Service Provider of the stock company;
-
四
各社外役員の当該事業年度における主な活動状況（次に掲げる事項を含む。）
イ
取締役会（当該社外役員が次に掲げる者である場合にあっては、次に定めるものを含む。ロにおいて同じ。）への出席の状況
（１）
監査役会設置会社の社外監査役
監査役会
（２）
監査等委員会設置会社の監査等委員
監査等委員会
（３）
指名委員会等設置会社の監査委員
監査委員会
ロ
取締役会における発言の状況
ハ
当該社外役員の意見により当該株式会社の事業の方針又は事業その他の事項に係る決定が変更されたときは、その内容（ものを除く。）
ニ
当該事業年度中に当該株式会社において法令又は定款に違反する事実その他不当な業務の執行（当該社外役員が社外監査役である場合にあっては、不正な業務の執行）が行われた事実（重要でないものを除く。）があるときは、各社外役員が当該事実の発生の予防のために行った行為及び当該事実の発生後の対応として行った行為の概要
-
(iv)
status of main activities of each Outside Officer during the relevant business year (including the following):
(a)
status of attendance at the board of directors meetings (if the Outside Officer is any of the following persons, including the particulars prescribed below; the same applies in (b)):
1.
Outside Company Auditors of a Company with a Board of Company Auditors:
The board of company auditors meeting;
2.
Audit and Supervisory Committee Members of Companies with Audit and Supervisory Committee:
audit and supervisory committee meetings;
3.
Audit committee members of Companies with Nominating Committee, etc.:
Meetings of the audit committee;
(b)
status of oral statements at board of directors meetings;
(c)
if the business policies or decisions in relation to business or other particulars of the stock company were changed because of the opinion of the Outside Officer, the content thereof (excluding those unimportant);
(d)
if a fact exists of a violation of laws and regulations or the articles of incorporation or other unfair execution of business (in the case the Outside Officer is an Outside Company Auditor, wrongful execution of business) at the stock company during the relevant business year (excluding those that are unimportant), a summary of the actions taken by each Outside Officer to prevent the occurrence of the fact and the actions taken in response after the occurrence of the fact;
-
五
当該事業年度に係る社外役員の報酬等について、次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める事項
イ
社外役員の全部につき報酬等の総額を掲げることとする場合
社外役員の報酬等の総額及び員数
ロ
社外役員の全部につき当該社外役員ごとの報酬等の額を掲げることとする場合
当該社外役員ごとの報酬等の額
ハ
社外役員の一部につき当該社外役員ごとの報酬等の額を掲げることとする場合
当該社外役員ごとの報酬等の額並びにその他の社外役員についての報酬等の総額及び員数
-
(v)
the particulars prescribed in (a) through (c) below, in accordance with the categories of cases listed in the (a) through (c), regarding Remuneration of the Outside Officer during the relevant business year:
(a)
if the total amount of Remuneration is listed for all Outside Officers:
The total amount of Remuneration of Outside Officers and the number of Outside Officers;
(b)
if the amount of Remuneration is listed by Outside Officer for all of the Outside Officers:
The amount of Remuneration for each Outside Officer;
(c)
if the amount of Remuneration is listed by Outside Officer for some of the Outside Officers:
The amount of Remuneration for each Outside Officer and the total amount of Remuneration and the number of officers with regard to other Outside Officers;
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六
当該事業年度において受け、又は受ける見込みの額が明らかとなった社外役員の報酬等（前号の規定により当該事業年度に係る事業報告の内容とする報酬等及び当該事業年度前の事業年度に係る事業報告の内容とした報酬等を除く。）について、同号イからハまでに掲げる場合の区分に応じ、当該イからハまでに定める事項
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(vi)
regarding the Remuneration of Outside Officers for which the amount received or the estimated amount to be received in the relevant business year has become evident (excluding Remuneration deemed to be among the contents of a business report in relation to the business year pursuant to the provisions of the preceding item, and Remuneration deemed to have been among the contents of a business report in relation to a business year preceding the business year), the particulars prescribed in (a) through (c) of the preceding item, in accordance with the categories of the cases listed in (a) through (c);
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七
社外役員が次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定めるものから当該事業年度において役員としての報酬等を受けているときは、当該報酬等の総額（社外役員であった期間に受けたものに限る。）
イ
当該株式会社に親会社等がある場合
当該親会社等又は当該親会社等の子会社等（当該株式会社を除く。）
ロ
当該株式会社に親会社等がない場合
当該株式会社の子会社
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(vii)
if an Outside Officer has received Remuneration as an Officer during the relevant business year from the entities prescribed in (a) or (b) in accordance with the categories of the cases listed in (a) or (b) below, the total amount of the Remuneration (limited to Remuneration received during the period when the person was an Outside Officer):
(a)
if the stock company has a Parent Company, etc.:
The Parent Company, etc. or a Subsidiary Company, etc. (excluding the stock company) of the Parent Company, etc.;
(b)
if the stock company has no Parent Company, etc.:
A Subsidiary Company of the stock company;
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八
社外役員についての前各号に掲げる事項の内容に対して当該社外役員の意見があるときは、その意見の内容
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(viii)
if the Outside Officer has given an opinion about the content of the particulars listed in the preceding items with regard to the Outside Officer, the content of that opinion.
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