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(監査役監査報告等の通知期限)
第百三十二条   特定監査役は、次に掲げる日のいずれか遅い日までに、特定取締役に対して、監査報告（監査役会設置会社にあっては、第百三十条第一項の規定により作成した監査役会の監査報告に限る。以下この条において同じ。）の内容を通知しなければならない。

Notification Deadline for Company Auditor Audit Reports
Article 132   A specified company auditor must notify a specified director of the content of the audit report (in the case of a Company with a Board of Company Auditors, limited to the audit report of the board of company auditors prepared pursuant to the provisions of Article 130, paragraph (1); hereinafter the same applies in this Article) by whichever of the following days is the latest: 一   事業報告を受領した日から四週間を経過した日 (i)   the day on which four weeks have elapsed from the day on which the business report was received; 二   事業報告の附属明細書を受領した日から一週間を経過した日 (ii)   the day on which one week has elapsed from the day on which the annexed detailed statement of the business report were received; 三   特定取締役及び特定監査役の間で合意した日 (iii)   the date agreed upon between the specified director and the specified company auditor. 一   第一項の規定による通知を受ける者を定めた場合 当該通知を受ける者と定められた者 (i)   if the person to receive notice pursuant to the provisions of paragraph (1) is prescribed: The person prescribed to receive that notice; 二   前号に掲げる場合以外の場合 事業報告及びその附属明細書の作成に関する職務を行った取締役又は執行役 (ii)   in cases other than the case listed in the preceding item: The director or executive officer performing duties related to preparation of the business report and the annexed detailed statement thereof. 一   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み、監査役会設置会社を除く。）　次のイからハまで掲げる場合の区分に応じ、当該イからハまでに定める者 イ  二以上の監査役が存する場合において、第一項の規定による監査報告の内容の通知をすべき監査役を定めたとき 当該通知をすべき監査役として定められた監査役 ロ  二以上の監査役が存する場合において、第一項の規定による監査報告の内容の通知をすべき監査役を定めていないとき 全ての監査役 ハ  イ又はロに掲げる場合以外の場合 監査役 (i)   companies 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, and excluding Companies with Boards of Company Auditors): The persons prescribed in (a) through (c) below, in accordance with the categories of the cases listed in the (a) through (c): (a)   where two or more company auditors exist, if the company auditor to give notice of the content of the audit report pursuant to the provisions of paragraph (1) is prescribed: The company auditor prescribed as the company auditor to give the notice; (b)   where two or more company auditors exist, if the company auditor to give notice of the content of the audit report pursuant to the provisions of paragraph (1) is not prescribed: All company auditors; (c)   in cases other than the cases listed in (a) or (b): The company auditor; 二   監査役会設置会社　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者 イ  監査役会が第一項の規定による監査報告の内容の通知をすべき監査役を定めた場合 当該通知をすべき監査役として定められた監査役 ロ  イに掲げる場合以外の場合 全ての監査役 (ii)   companies with Boards of Company Auditors: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the board of company auditors has prescribed a company auditor to give notice of the content of the audit report pursuant to paragraph (1): The company auditor prescribed as the company auditor to give that notice; (b)   in cases other than the case listed in (a): All company auditors; 三   監査等委員会設置会社　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者 イ  監査等委員会が第一項の規定による監査報告の内容の通知をすべき監査等委員を定めた場合 当該通知をすべき監査等委員として定められた監査等委員 ロ  イに掲げる場合以外の場合 監査等委員のうちいずれかの者 (iii)   companies with Audit and Supervisory Committee: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the audit and supervisory committee has prescribed an Audit and Supervisory Committee Member to give notice of the content of the audit report pursuant to paragraph (1): The Audit and Supervisory Committee Member prescribed as the Audit and Supervisory Committee Member to give that notice; (b)   in cases other than the case listed in (a): Any Audit and Supervisory Committee Member; 四   指名委員会等設置会社　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者 イ  監査委員会が第一項の規定による監査報告の内容の通知をすべき監査委員を定めた場合 当該通知をすべき監査委員として定められた監査委員 ロ  イに掲げる場合以外の場合 監査委員のうちいずれかの者 (iv)   companies with Nominating Committee, etc.: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the audit committee has prescribed an audit committee member to give notice of the content of the audit report pursuant to paragraph (1): The audit committee member prescribed as the audit committee member to give that notice; (b)   in cases other than the case listed in (a): Any audit committee member.

事業報告及びその附属明細書については、特定取締役が前項の規定による監査報告の内容の通知を受けた日に、監査役（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）の監査を受けたものとする。

The audit by the company auditor (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.) is deemed to have been received on the date on which the specified director receives notice of the content of the audit report pursuant to the preceding paragraph with regard to the business report and the annexed detailed statement thereof. 一   事業報告を受領した日から四週間を経過した日 (i)   the day on which four weeks have elapsed from the day on which the business report was received; 二   事業報告の附属明細書を受領した日から一週間を経過した日 (ii)   the day on which one week has elapsed from the day on which the annexed detailed statement of the business report were received; 三   特定取締役及び特定監査役の間で合意した日 (iii)   the date agreed upon between the specified director and the specified company auditor. 一   第一項の規定による通知を受ける者を定めた場合 当該通知を受ける者と定められた者 (i)   if the person to receive notice pursuant to the provisions of paragraph (1) is prescribed: The person prescribed to receive that notice; 二   前号に掲げる場合以外の場合 事業報告及びその附属明細書の作成に関する職務を行った取締役又は執行役 (ii)   in cases other than the case listed in the preceding item: The director or executive officer performing duties related to preparation of the business report and the annexed detailed statement thereof. 一   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み、監査役会設置会社を除く。）　次のイからハまで掲げる場合の区分に応じ、当該イからハまでに定める者 イ  二以上の監査役が存する場合において、第一項の規定による監査報告の内容の通知をすべき監査役を定めたとき 当該通知をすべき監査役として定められた監査役 ロ  二以上の監査役が存する場合において、第一項の規定による監査報告の内容の通知をすべき監査役を定めていないとき 全ての監査役 ハ  イ又はロに掲げる場合以外の場合 監査役 (i)   companies 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, and excluding Companies with Boards of Company Auditors): The persons prescribed in (a) through (c) below, in accordance with the categories of the cases listed in the (a) through (c): (a)   where two or more company auditors exist, if the company auditor to give notice of the content of the audit report pursuant to the provisions of paragraph (1) is prescribed: The company auditor prescribed as the company auditor to give the notice; (b)   where two or more company auditors exist, if the company auditor to give notice of the content of the audit report pursuant to the provisions of paragraph (1) is not prescribed: All company auditors; (c)   in cases other than the cases listed in (a) or (b): The company auditor; 二   監査役会設置会社　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者 イ  監査役会が第一項の規定による監査報告の内容の通知をすべき監査役を定めた場合 当該通知をすべき監査役として定められた監査役 ロ  イに掲げる場合以外の場合 全ての監査役 (ii)   companies with Boards of Company Auditors: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the board of company auditors has prescribed a company auditor to give notice of the content of the audit report pursuant to paragraph (1): The company auditor prescribed as the company auditor to give that notice; (b)   in cases other than the case listed in (a): All company auditors; 三   監査等委員会設置会社　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者 イ  監査等委員会が第一項の規定による監査報告の内容の通知をすべき監査等委員を定めた場合 当該通知をすべき監査等委員として定められた監査等委員 ロ  イに掲げる場合以外の場合 監査等委員のうちいずれかの者 (iii)   companies with Audit and Supervisory Committee: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the audit and supervisory committee has prescribed an Audit and Supervisory Committee Member to give notice of the content of the audit report pursuant to paragraph (1): The Audit and Supervisory Committee Member prescribed as the Audit and Supervisory Committee Member to give that notice; (b)   in cases other than the case listed in (a): Any Audit and Supervisory Committee Member; 四   指名委員会等設置会社　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者 イ  監査委員会が第一項の規定による監査報告の内容の通知をすべき監査委員を定めた場合 当該通知をすべき監査委員として定められた監査委員 ロ  イに掲げる場合以外の場合 監査委員のうちいずれかの者 (iv)   companies with Nominating Committee, etc.: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the audit committee has prescribed an audit committee member to give notice of the content of the audit report pursuant to paragraph (1): The audit committee member prescribed as the audit committee member to give that notice; (b)   in cases other than the case listed in (a): Any audit committee member.

前項の規定にかかわらず、特定監査役が第一項の規定により通知をすべき日までに同項の規定による監査報告の内容の通知をしない場合には、当該通知をすべき日に、事業報告及びその附属明細書については、監査役（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）の監査を受けたものとみなす。

Notwithstanding the provisions of the preceding paragraph, if the specified company auditor does not give notice of the content of the audit report pursuant to the provisions of paragraph (1) by the date that notice should be given pursuant to the same paragraph, the audit of the company auditor (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.) is deemed to have been received for the business report and the annexed detailed statement thereof. 一   事業報告を受領した日から四週間を経過した日 (i)   the day on which four weeks have elapsed from the day on which the business report was received; 二   事業報告の附属明細書を受領した日から一週間を経過した日 (ii)   the day on which one week has elapsed from the day on which the annexed detailed statement of the business report were received; 三   特定取締役及び特定監査役の間で合意した日 (iii)   the date agreed upon between the specified director and the specified company auditor. 一   第一項の規定による通知を受ける者を定めた場合 当該通知を受ける者と定められた者 (i)   if the person to receive notice pursuant to the provisions of paragraph (1) is prescribed: The person prescribed to receive that notice; 二   前号に掲げる場合以外の場合 事業報告及びその附属明細書の作成に関する職務を行った取締役又は執行役 (ii)   in cases other than the case listed in the preceding item: The director or executive officer performing duties related to preparation of the business report and the annexed detailed statement thereof. 一   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み、監査役会設置会社を除く。）　次のイからハまで掲げる場合の区分に応じ、当該イからハまでに定める者 イ  二以上の監査役が存する場合において、第一項の規定による監査報告の内容の通知をすべき監査役を定めたとき 当該通知をすべき監査役として定められた監査役 ロ  二以上の監査役が存する場合において、第一項の規定による監査報告の内容の通知をすべき監査役を定めていないとき 全ての監査役 ハ  イ又はロに掲げる場合以外の場合 監査役 (i)   companies 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, and excluding Companies with Boards of Company Auditors): The persons prescribed in (a) through (c) below, in accordance with the categories of the cases listed in the (a) through (c): (a)   where two or more company auditors exist, if the company auditor to give notice of the content of the audit report pursuant to the provisions of paragraph (1) is prescribed: The company auditor prescribed as the company auditor to give the notice; (b)   where two or more company auditors exist, if the company auditor to give notice of the content of the audit report pursuant to the provisions of paragraph (1) is not prescribed: All company auditors; (c)   in cases other than the cases listed in (a) or (b): The company auditor; 二   監査役会設置会社　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者 イ  監査役会が第一項の規定による監査報告の内容の通知をすべき監査役を定めた場合 当該通知をすべき監査役として定められた監査役 ロ  イに掲げる場合以外の場合 全ての監査役 (ii)   companies with Boards of Company Auditors: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the board of company auditors has prescribed a company auditor to give notice of the content of the audit report pursuant to paragraph (1): The company auditor prescribed as the company auditor to give that notice; (b)   in cases other than the case listed in (a): All company auditors; 三   監査等委員会設置会社　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者 イ  監査等委員会が第一項の規定による監査報告の内容の通知をすべき監査等委員を定めた場合 当該通知をすべき監査等委員として定められた監査等委員 ロ  イに掲げる場合以外の場合 監査等委員のうちいずれかの者 (iii)   companies with Audit and Supervisory Committee: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the audit and supervisory committee has prescribed an Audit and Supervisory Committee Member to give notice of the content of the audit report pursuant to paragraph (1): The Audit and Supervisory Committee Member prescribed as the Audit and Supervisory Committee Member to give that notice; (b)   in cases other than the case listed in (a): Any Audit and Supervisory Committee Member; 四   指名委員会等設置会社　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者 イ  監査委員会が第一項の規定による監査報告の内容の通知をすべき監査委員を定めた場合 当該通知をすべき監査委員として定められた監査委員 ロ  イに掲げる場合以外の場合 監査委員のうちいずれかの者 (iv)   companies with Nominating Committee, etc.: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the audit committee has prescribed an audit committee member to give notice of the content of the audit report pursuant to paragraph (1): The audit committee member prescribed as the audit committee member to give that notice; (b)   in cases other than the case listed in (a): Any audit committee member.

第一項及び第二項に規定する「特定取締役」とは、次の各号に掲げる場合の区分に応じ、当該各号に定める者をいう。

The phrase "specified director" established in paragraph (1) and paragraph (2) means the person prescribed in each of the following items, in accordance with the categories of cases listed below: 一   事業報告を受領した日から四週間を経過した日 (i)   the day on which four weeks have elapsed from the day on which the business report was received; 二   事業報告の附属明細書を受領した日から一週間を経過した日 (ii)   the day on which one week has elapsed from the day on which the annexed detailed statement of the business report were received; 三   特定取締役及び特定監査役の間で合意した日 (iii)   the date agreed upon between the specified director and the specified company auditor. 一   第一項の規定による通知を受ける者を定めた場合 当該通知を受ける者と定められた者 (i)   if the person to receive notice pursuant to the provisions of paragraph (1) is prescribed: The person prescribed to receive that notice; 二   前号に掲げる場合以外の場合 事業報告及びその附属明細書の作成に関する職務を行った取締役又は執行役 (ii)   in cases other than the case listed in the preceding item: The director or executive officer performing duties related to preparation of the business report and the annexed detailed statement thereof. 一   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み、監査役会設置会社を除く。）　次のイからハまで掲げる場合の区分に応じ、当該イからハまでに定める者 イ  二以上の監査役が存する場合において、第一項の規定による監査報告の内容の通知をすべき監査役を定めたとき 当該通知をすべき監査役として定められた監査役 ロ  二以上の監査役が存する場合において、第一項の規定による監査報告の内容の通知をすべき監査役を定めていないとき 全ての監査役 ハ  イ又はロに掲げる場合以外の場合 監査役 (i)   companies 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, and excluding Companies with Boards of Company Auditors): The persons prescribed in (a) through (c) below, in accordance with the categories of the cases listed in the (a) through (c): (a)   where two or more company auditors exist, if the company auditor to give notice of the content of the audit report pursuant to the provisions of paragraph (1) is prescribed: The company auditor prescribed as the company auditor to give the notice; (b)   where two or more company auditors exist, if the company auditor to give notice of the content of the audit report pursuant to the provisions of paragraph (1) is not prescribed: All company auditors; (c)   in cases other than the cases listed in (a) or (b): The company auditor; 二   監査役会設置会社　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者 イ  監査役会が第一項の規定による監査報告の内容の通知をすべき監査役を定めた場合 当該通知をすべき監査役として定められた監査役 ロ  イに掲げる場合以外の場合 全ての監査役 (ii)   companies with Boards of Company Auditors: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the board of company auditors has prescribed a company auditor to give notice of the content of the audit report pursuant to paragraph (1): The company auditor prescribed as the company auditor to give that notice; (b)   in cases other than the case listed in (a): All company auditors; 三   監査等委員会設置会社　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者 イ  監査等委員会が第一項の規定による監査報告の内容の通知をすべき監査等委員を定めた場合 当該通知をすべき監査等委員として定められた監査等委員 ロ  イに掲げる場合以外の場合 監査等委員のうちいずれかの者 (iii)   companies with Audit and Supervisory Committee: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the audit and supervisory committee has prescribed an Audit and Supervisory Committee Member to give notice of the content of the audit report pursuant to paragraph (1): The Audit and Supervisory Committee Member prescribed as the Audit and Supervisory Committee Member to give that notice; (b)   in cases other than the case listed in (a): Any Audit and Supervisory Committee Member; 四   指名委員会等設置会社　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者 イ  監査委員会が第一項の規定による監査報告の内容の通知をすべき監査委員を定めた場合 当該通知をすべき監査委員として定められた監査委員 ロ  イに掲げる場合以外の場合 監査委員のうちいずれかの者 (iv)   companies with Nominating Committee, etc.: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the audit committee has prescribed an audit committee member to give notice of the content of the audit report pursuant to paragraph (1): The audit committee member prescribed as the audit committee member to give that notice; (b)   in cases other than the case listed in (a): Any audit committee member.

第一項及び第三項に規定する「特定監査役」とは、次の各号に掲げる株式会社の区分に応じ、当該各号に定める者とする。

The "specified company auditor" established in paragraph (1) and paragraph (3) is the person prescribed in the following items, in accordance with the categories of Companies listed in the items: 一   事業報告を受領した日から四週間を経過した日 (i)   the day on which four weeks have elapsed from the day on which the business report was received; 二   事業報告の附属明細書を受領した日から一週間を経過した日 (ii)   the day on which one week has elapsed from the day on which the annexed detailed statement of the business report were received; 三   特定取締役及び特定監査役の間で合意した日 (iii)   the date agreed upon between the specified director and the specified company auditor. 一   第一項の規定による通知を受ける者を定めた場合 当該通知を受ける者と定められた者 (i)   if the person to receive notice pursuant to the provisions of paragraph (1) is prescribed: The person prescribed to receive that notice; 二   前号に掲げる場合以外の場合 事業報告及びその附属明細書の作成に関する職務を行った取締役又は執行役 (ii)   in cases other than the case listed in the preceding item: The director or executive officer performing duties related to preparation of the business report and the annexed detailed statement thereof. 一   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み、監査役会設置会社を除く。）　次のイからハまで掲げる場合の区分に応じ、当該イからハまでに定める者 イ  二以上の監査役が存する場合において、第一項の規定による監査報告の内容の通知をすべき監査役を定めたとき 当該通知をすべき監査役として定められた監査役 ロ  二以上の監査役が存する場合において、第一項の規定による監査報告の内容の通知をすべき監査役を定めていないとき 全ての監査役 ハ  イ又はロに掲げる場合以外の場合 監査役 (i)   companies 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, and excluding Companies with Boards of Company Auditors): The persons prescribed in (a) through (c) below, in accordance with the categories of the cases listed in the (a) through (c): (a)   where two or more company auditors exist, if the company auditor to give notice of the content of the audit report pursuant to the provisions of paragraph (1) is prescribed: The company auditor prescribed as the company auditor to give the notice; (b)   where two or more company auditors exist, if the company auditor to give notice of the content of the audit report pursuant to the provisions of paragraph (1) is not prescribed: All company auditors; (c)   in cases other than the cases listed in (a) or (b): The company auditor; 二   監査役会設置会社　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者 イ  監査役会が第一項の規定による監査報告の内容の通知をすべき監査役を定めた場合 当該通知をすべき監査役として定められた監査役 ロ  イに掲げる場合以外の場合 全ての監査役 (ii)   companies with Boards of Company Auditors: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the board of company auditors has prescribed a company auditor to give notice of the content of the audit report pursuant to paragraph (1): The company auditor prescribed as the company auditor to give that notice; (b)   in cases other than the case listed in (a): All company auditors; 三   監査等委員会設置会社　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者 イ  監査等委員会が第一項の規定による監査報告の内容の通知をすべき監査等委員を定めた場合 当該通知をすべき監査等委員として定められた監査等委員 ロ  イに掲げる場合以外の場合 監査等委員のうちいずれかの者 (iii)   companies with Audit and Supervisory Committee: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the audit and supervisory committee has prescribed an Audit and Supervisory Committee Member to give notice of the content of the audit report pursuant to paragraph (1): The Audit and Supervisory Committee Member prescribed as the Audit and Supervisory Committee Member to give that notice; (b)   in cases other than the case listed in (a): Any Audit and Supervisory Committee Member; 四   指名委員会等設置会社　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者 イ  監査委員会が第一項の規定による監査報告の内容の通知をすべき監査委員を定めた場合 当該通知をすべき監査委員として定められた監査委員 ロ  イに掲げる場合以外の場合 監査委員のうちいずれかの者 (iv)   companies with Nominating Committee, etc.: The persons prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b): (a)   if the audit committee has prescribed an audit committee member to give notice of the content of the audit report pursuant to paragraph (1): The audit committee member prescribed as the audit committee member to give that notice; (b)   in cases other than the case listed in (a): Any audit committee member.