法令翻訳 http://www.japaneselawtranslat...amp;page=2

(監査役会の監査報告の内容等)
第百三十条   監査役会は、前条第一項の規定により監査役が作成した監査報告（以下この条において「監査役監査報告」という。）に基づき、監査役会の監査報告（以下この条において「監査役会監査報告」という。）を作成しなければならない。

Content of a Board of Company Auditor Audit Reports
Article 130   The board of company auditors must prepare an audit report of the board of company auditors (hereinafter referred to as "Board of Company Auditors Audit Report" in this Article) based upon the audit report prepared by the company auditor pursuant to the provisions of paragraph (1) of the preceding Article (hereinafter referred to as "Company Auditor Audit Report" in this Article). 一   監査役及び監査役会の監査の方法及びその内容 (i)   the means and content of the audits of the company auditor and the board of company auditors; 二   前条第一項第二号から第六号までに掲げる事項 (ii)   the particulars listed in paragraph (1), item (ii) through item (vi) of the preceding Article; 三   監査役会監査報告を作成した日 (iii)   the date on which the Board of Company Auditors Audit Report was prepared.

監査役会監査報告は、次に掲げる事項を内容とするものでなければならない。 この場合において、監査役は、当該事項に係る監査役会監査報告の内容と当該事項に係る当該監査役の監査役監査報告の内容が異なる場合には、当該事項に係る監査役監査報告の内容を監査役会監査報告に付記することができる。

The Board of Company Auditors Audit Report must include the following. In this case, the company auditor may make a supplementary note to the Board of Company Auditors Audit Report with the content of the Company Auditor Audit Report in relation to the relevant particulars if the relevant content of the Board of Company Auditors Audit Report differs from the relevant content of the Company Auditor Audit Report: 一   監査役及び監査役会の監査の方法及びその内容 (i)   the means and content of the audits of the company auditor and the board of company auditors; 二   前条第一項第二号から第六号までに掲げる事項 (ii)   the particulars listed in paragraph (1), item (ii) through item (vi) of the preceding Article; 三   監査役会監査報告を作成した日 (iii)   the date on which the Board of Company Auditors Audit Report was prepared.

監査役会が監査役会監査報告を作成する場合には、監査役会は、一回以上、会議を開催する方法又は情報の送受信により同時に意見の交換をすることができる方法により、監査役会監査報告の内容（前項後段の規定による付記の内容を除く。）を審議しなければならない。

If the board of company auditors prepares the Board of Company Auditors Audit Report, the board of company auditors must deliberate on the content (excluding the content of a supplementary note pursuant to the provisions of the second sentence of the preceding paragraph) of the Board of Company Auditors Audit Report by the means of holding a conference, or by any means where opinions may be exchanged simultaneously by sending and receiving information at least once. 一   監査役及び監査役会の監査の方法及びその内容 (i)   the means and content of the audits of the company auditor and the board of company auditors; 二   前条第一項第二号から第六号までに掲げる事項 (ii)   the particulars listed in paragraph (1), item (ii) through item (vi) of the preceding Article; 三   監査役会監査報告を作成した日 (iii)   the date on which the Board of Company Auditors Audit Report was prepared.