会社法施行規則 - - 第百二十六条 | タックスチャンネル

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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

第百二十六条株式会社が当該事業年度の末日において会計監査人設置会社である場合には、次に掲げる事項（株式会社が当該事業年度の末日において公開会社でない場合にあっては、第二号から第四号までに掲げる事項を除く。）を事業報告の内容としなければならない。

Article 126 If a stock company is a Company with Financial Auditor(s) as of the last day of its business year, the following particulars must be included in the content of its business report (if the stock company is not a Public Company as of the last day of the business year, excluding the particulars listed in item (ii) through item (iv)): 一会計監査人の氏名又は名称 (i) the name of the financial auditor; 二当該事業年度に係る各会計監査人の報酬等の額及び当該報酬等について監査役（監査役会設置会社にあっては監査役会、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）が法第三百九十九条第一項の同意をした理由 (ii) the amount of Remuneration for each financial auditor in relation to the business year and the reason why the company auditors (the board of company auditors in the case of a Company with a Board of Company Auditors, the audit and supervisory committee in the case of a Company with an Audit and Supervisory Committee, or the audit committee in the case of a Company with a Nominating Committee, etc.) gave the consent under Article 399, paragraph (1) of the Act with regard to the Remuneration; 三会計監査人に対して公認会計士法第二条第一項の業務以外の業務（以下この号において「非監査業務」という。）の対価を支払っているときは、その非監査業務の内容 (iii) if a financial auditor is paid consideration for services other than those under Article 2, paragraph (1) of the Certified Public Accountants Act (hereinafter referred to as "Non-auditing Services" in this item), the content of those Non-auditing Services; 四会計監査人の解任又は不再任の決定の方針 (iv) policies for determination of dismissal of or refusal to reelect Financial Auditor(s); 五会計監査人が現に業務の停止の処分を受け、その停止の期間を経過しない者であるときは、当該処分に係る事項 (v) if a financial auditor is a person subject to a ruling for the suspension of business for whom the period of suspension has not elapsed at the time in question, particulars in relation to the disposition; 六会計監査人が過去二年間に業務の停止の処分を受けた者である場合における当該処分に係る事項のうち、当該株式会社が事業報告の内容とすることが適切であるものと判断した事項 (vi) if a financial auditor was subject to the ruling for the suspension of business within the past two years, among the particulars in relation to the disposition, particulars that the stock company has determined appropriate to include in the content of a business report; 七会計監査人と当該株式会社との間で法第四百二十七条第一項の契約を締結しているときは、当該契約の内容の概要（当該契約によって当該会計監査人の職務の適正性が損なわれないようにするための措置を講じている場合にあっては、その内容を含む。） (vii) if a contract under Article 427, paragraph (1) of the Act has been concluded between a financial auditor and the stock company, a summary of the content of the contract (if measures are taken so that the properness of the duties of the financial auditor will not be impaired by the contract, including that content); 八株式会社が法第四百四十四条第三項に規定する大会社であるときは、次に掲げる事項イ当該株式会社の会計監査人である公認会計士（公認会計士法第十六条の二第五項に規定する外国公認会計士を含む。以下この条において同じ。）又は監査法人に当該株式会社及びその子会社が支払うべき金銭その他の財産上の利益の合計額（当該事業年度に係る連結損益計算書に計上すべきものに限る。）ロ当該株式会社の会計監査人以外の公認会計士又は監査法人（外国におけるこれらの資格に相当する資格を有する者を含む。）が当該株式会社の子会社（重要なものに限る。）の計算関係書類（これに相当するものを含む。）の監査（法又は金融商品取引法（これらの法律に相当する外国の法令を含む。）の規定によるものに限る。）をしているときは、その事実 (viii) if a stock company is a Large Company as established in Article 444, paragraph (3) of the Act, the following particulars: (a) the total amount of monetary or other economic benefit (limited to items recorded in the consolidated profit-and-loss statement in relation to the business year) the stock company or a Subsidiary Company thereof is to pay to a certified public accountant (including a foreign certified public accountant established in Article 16-2, paragraph (5) of the Certified Public Accountants Act; hereinafter the same applies in this Article) or an audit corporation acting as the financial auditor of the stock company; (b) if a certified public accountant or audit corporation other than the financial auditor of the stock company (including those having qualifications equivalent to these qualifications in a foreign country) is performing an audit (limited to those pursuant to the provisions of the Act and the Financial Instruments and Exchange Act (including foreign laws and regulations equivalent to these Acts)) of Accounting Documents (including those equivalent thereto) of a Subsidiary Company of the stock company (limited to important particulars), that fact; 九辞任した会計監査人又は解任された会計監査人（株主総会の決議によって解任されたものを除く。）があるときは、次に掲げる事項（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ものを除く。）イ当該会計監査人の氏名又は名称ロ法第三百四十条第三項の理由があるときは、その理由ハ法第三百四十五条第五項において読み替えて準用する同条第一項の意見があるときは、その意見の内容ニ法第三百四十五条第五項において読み替えて準用する同条第二項の理由又は意見があるときは、その理由又は意見 (ix) if Financial Auditor(s) who have resigned or Financial Auditor(s) who have been dismissed (excluding those dismissed by resolution of a Shareholder Meeting) exist, the following (excluding particulars deemed to have been content of a business report in relation to a business year preceding the relevant business year): (a) the name of the financial auditor; (b) if a reason of Article 340, paragraph (3) of the Act exists, that reason; (c) if an opinion of Article 345, paragraph (1) of the Act as applied mutatis mutandis pursuant to paragraph (5) of the same Article following the deemed replacement of terms exists, the content of that opinion; (d) if a reason or an opinion of Article 345, paragraph (2) of the Act as applied mutatis mutandis pursuant to paragraph (5) of the same Article following the deemed replacement of terms exists, that reason or opinion; 十法第四百五十九条第一項の規定による定款の定めがあるときは、当該定款の定めにより取締役会に与えられた権限の行使に関する方針 (x) if the articles of incorporation contain provisions pursuant to the provisions of Article 459, paragraph (1) of the Act, policies regarding exercise of authority given to the board of directors by the provisions of the articles of incorporation.