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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
(清算株式会社の監査報告) 第百四十八条
法第四百九十五条第一項の規定による監査については、この条の定めるところによる。
Audit Report of a Liquidating Stock Company Article 148
Audits pursuant to the provisions of Article 495, paragraph (1) of the Act are governed by the provisions of this Article.
-
一
監査役の監査の方法及びその内容
-
(i)
the means of conducting and content of the audit of the company auditor;
-
二
各清算事務年度に係る貸借対照表及びその附属明細書が当該清算株式会社の財産の状況を全ての重要な点において適正に表示しているかどうかについての意見
-
(ii)
an opinion concerning whether the balance sheet and the annexed detailed statement thereof in relation to Each Liquidation Year properly indicates the status of property of the Liquidating Stock Company on all important points;
-
三
各清算事務年度に係る事務報告及びその附属明細書が法令又は定款に従い当該清算株式会社の状況を正しく示しているかどうかについての意見
-
(iii)
an opinion regarding whether or not the administrative report and the annexed detailed statement thereof in relation to Each Liquidation Year accurately represent the status of the Liquidating Stock Company in accordance with laws and regulations or the articles of incorporation;
-
四
清算人の職務の遂行に関し、不正の行為又は法令若しくは定款に違反する重大な事実があったときは、その事実
-
(iv)
if misconduct or material facts in violation of laws and regulations or the articles of incorporation are present in relation to the execution of the duties of a liquidator, that fact;
-
五
監査のため必要な調査ができなかったときは、その旨及びその理由
-
(v)
if it has not been possible to perform the investigations required for audit, that fact and the reason thereof;
-
六
監査報告を作成した日
-
(vi)
the date on which the audit report was prepared.
-
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 of audit of the company auditor and the board of company auditors and content thereof;
-
二
第二項第二号から第五号までに掲げる事項
-
(ii)
the particulars listed in paragraph (2), item (ii) through item (v);
-
三
監査報告を作成した日
-
(iii)
the date on which the audit report was prepared.
-
一
この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して定められた者
-
(i)
if the person to receive notice pursuant to the provisions of this paragraph has been prescribed:
The person prescribed to receive the notice;
-
二
前号に掲げる場合以外の場合
第百四十六条第一項の貸借対照表及び前条第一項の事務報告並びにこれらの附属明細書の作成に関する職務を行った清算人
-
(ii)
in cases other than the case listed in the preceding item:
The liquidator performing the duties related to preparation of the balance sheet of Article 146, paragraph (1), the administrative report of paragraph (1) of the preceding Article, and the Annexed Detailed Statements 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清算株式会社を含み、監査役会設置会社を除く。） 次のイからハまでに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、第六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、第六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 Liquidating 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 cases listed in (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 (6) 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 (6) 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
監査役会が第六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 the provisions of paragraph (6):
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.
清算株式会社の監査役は、各清算事務年度に係る貸借対照表及び事務報告並びにこれらの附属明細書を受領したときは、次に掲げる事項（監査役会設置会社の監査役の監査報告にあっては、第一号から第五号までに掲げる事項）を内容とする監査報告を作成しなければならない。
If the company auditor of a Liquidating Stock Company receives the balance sheet, the administrative report, and the Annexed Detailed Statements thereof in relation to Each Liquidation Year, the company auditor must prepare an audit report including as follows particulars (in the case of a company auditor's audit report for of a Company with a Board of Company Auditors, the particulars listed in (i) through (vi)):
-
一
監査役の監査の方法及びその内容
-
(i)
the means of conducting and content of the audit of the company auditor;
-
二
各清算事務年度に係る貸借対照表及びその附属明細書が当該清算株式会社の財産の状況を全ての重要な点において適正に表示しているかどうかについての意見
-
(ii)
an opinion concerning whether the balance sheet and the annexed detailed statement thereof in relation to Each Liquidation Year properly indicates the status of property of the Liquidating Stock Company on all important points;
-
三
各清算事務年度に係る事務報告及びその附属明細書が法令又は定款に従い当該清算株式会社の状況を正しく示しているかどうかについての意見
-
(iii)
an opinion regarding whether or not the administrative report and the annexed detailed statement thereof in relation to Each Liquidation Year accurately represent the status of the Liquidating Stock Company in accordance with laws and regulations or the articles of incorporation;
-
四
清算人の職務の遂行に関し、不正の行為又は法令若しくは定款に違反する重大な事実があったときは、その事実
-
(iv)
if misconduct or material facts in violation of laws and regulations or the articles of incorporation are present in relation to the execution of the duties of a liquidator, that fact;
-
五
監査のため必要な調査ができなかったときは、その旨及びその理由
-
(v)
if it has not been possible to perform the investigations required for audit, that fact and the reason thereof;
-
六
監査報告を作成した日
-
(vi)
the date on which the audit report was prepared.
-
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 of audit of the company auditor and the board of company auditors and content thereof;
-
二
第二項第二号から第五号までに掲げる事項
-
(ii)
the particulars listed in paragraph (2), item (ii) through item (v);
-
三
監査報告を作成した日
-
(iii)
the date on which the audit report was prepared.
-
一
この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して定められた者
-
(i)
if the person to receive notice pursuant to the provisions of this paragraph has been prescribed:
The person prescribed to receive the notice;
-
二
前号に掲げる場合以外の場合
第百四十六条第一項の貸借対照表及び前条第一項の事務報告並びにこれらの附属明細書の作成に関する職務を行った清算人
-
(ii)
in cases other than the case listed in the preceding item:
The liquidator performing the duties related to preparation of the balance sheet of Article 146, paragraph (1), the administrative report of paragraph (1) of the preceding Article, and the Annexed Detailed Statements 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清算株式会社を含み、監査役会設置会社を除く。） 次のイからハまでに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、第六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、第六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 Liquidating 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 cases listed in (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 (6) 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 (6) 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
監査役会が第六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 the provisions of paragraph (6):
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.
前項の規定にかかわらず、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清算株式会社の監査役は、同項第三号及び第四号に掲げる事項に代えて、これらの事項を監査する権限がないことを明らかにした監査報告を作成しなければならない。
Notwithstanding the provisions of the preceding paragraph, a company auditor of a Liquidating stock company for which the articles of incorporation contain provisions limiting the scope of audits by company auditors to particulars related to accounting must, in lieu of the particulars listed in item (iii) and item (iv) of the same paragraph, prepare an audit report clarifying the fact that the auditor lacks the authority to audit these particulars.
-
一
監査役の監査の方法及びその内容
-
(i)
the means of conducting and content of the audit of the company auditor;
-
二
各清算事務年度に係る貸借対照表及びその附属明細書が当該清算株式会社の財産の状況を全ての重要な点において適正に表示しているかどうかについての意見
-
(ii)
an opinion concerning whether the balance sheet and the annexed detailed statement thereof in relation to Each Liquidation Year properly indicates the status of property of the Liquidating Stock Company on all important points;
-
三
各清算事務年度に係る事務報告及びその附属明細書が法令又は定款に従い当該清算株式会社の状況を正しく示しているかどうかについての意見
-
(iii)
an opinion regarding whether or not the administrative report and the annexed detailed statement thereof in relation to Each Liquidation Year accurately represent the status of the Liquidating Stock Company in accordance with laws and regulations or the articles of incorporation;
-
四
清算人の職務の遂行に関し、不正の行為又は法令若しくは定款に違反する重大な事実があったときは、その事実
-
(iv)
if misconduct or material facts in violation of laws and regulations or the articles of incorporation are present in relation to the execution of the duties of a liquidator, that fact;
-
五
監査のため必要な調査ができなかったときは、その旨及びその理由
-
(v)
if it has not been possible to perform the investigations required for audit, that fact and the reason thereof;
-
六
監査報告を作成した日
-
(vi)
the date on which the audit report was prepared.
-
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 of audit of the company auditor and the board of company auditors and content thereof;
-
二
第二項第二号から第五号までに掲げる事項
-
(ii)
the particulars listed in paragraph (2), item (ii) through item (v);
-
三
監査報告を作成した日
-
(iii)
the date on which the audit report was prepared.
-
一
この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して定められた者
-
(i)
if the person to receive notice pursuant to the provisions of this paragraph has been prescribed:
The person prescribed to receive the notice;
-
二
前号に掲げる場合以外の場合
第百四十六条第一項の貸借対照表及び前条第一項の事務報告並びにこれらの附属明細書の作成に関する職務を行った清算人
-
(ii)
in cases other than the case listed in the preceding item:
The liquidator performing the duties related to preparation of the balance sheet of Article 146, paragraph (1), the administrative report of paragraph (1) of the preceding Article, and the Annexed Detailed Statements 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清算株式会社を含み、監査役会設置会社を除く。） 次のイからハまでに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、第六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、第六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 Liquidating 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 cases listed in (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 (6) 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 (6) 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
監査役会が第六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 the provisions of paragraph (6):
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.
清算株式会社の監査役会は、第二項の規定により清算株式会社の監査役が作成した監査報告に基づき、監査役会の監査報告を作成しなければならない。
The board of company auditors of a Liquidating stock company must prepare a board of company auditors' audit report based on the audit report prepared by the company auditor of the Liquidating stock company pursuant to the provisions of paragraph (2).
-
一
監査役の監査の方法及びその内容
-
(i)
the means of conducting and content of the audit of the company auditor;
-
二
各清算事務年度に係る貸借対照表及びその附属明細書が当該清算株式会社の財産の状況を全ての重要な点において適正に表示しているかどうかについての意見
-
(ii)
an opinion concerning whether the balance sheet and the annexed detailed statement thereof in relation to Each Liquidation Year properly indicates the status of property of the Liquidating Stock Company on all important points;
-
三
各清算事務年度に係る事務報告及びその附属明細書が法令又は定款に従い当該清算株式会社の状況を正しく示しているかどうかについての意見
-
(iii)
an opinion regarding whether or not the administrative report and the annexed detailed statement thereof in relation to Each Liquidation Year accurately represent the status of the Liquidating Stock Company in accordance with laws and regulations or the articles of incorporation;
-
四
清算人の職務の遂行に関し、不正の行為又は法令若しくは定款に違反する重大な事実があったときは、その事実
-
(iv)
if misconduct or material facts in violation of laws and regulations or the articles of incorporation are present in relation to the execution of the duties of a liquidator, that fact;
-
五
監査のため必要な調査ができなかったときは、その旨及びその理由
-
(v)
if it has not been possible to perform the investigations required for audit, that fact and the reason thereof;
-
六
監査報告を作成した日
-
(vi)
the date on which the audit report was prepared.
-
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 of audit of the company auditor and the board of company auditors and content thereof;
-
二
第二項第二号から第五号までに掲げる事項
-
(ii)
the particulars listed in paragraph (2), item (ii) through item (v);
-
三
監査報告を作成した日
-
(iii)
the date on which the audit report was prepared.
-
一
この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して定められた者
-
(i)
if the person to receive notice pursuant to the provisions of this paragraph has been prescribed:
The person prescribed to receive the notice;
-
二
前号に掲げる場合以外の場合
第百四十六条第一項の貸借対照表及び前条第一項の事務報告並びにこれらの附属明細書の作成に関する職務を行った清算人
-
(ii)
in cases other than the case listed in the preceding item:
The liquidator performing the duties related to preparation of the balance sheet of Article 146, paragraph (1), the administrative report of paragraph (1) of the preceding Article, and the Annexed Detailed Statements 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清算株式会社を含み、監査役会設置会社を除く。） 次のイからハまでに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、第六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、第六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 Liquidating 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 cases listed in (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 (6) 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 (6) 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
監査役会が第六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 the provisions of paragraph (6):
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.
清算株式会社の監査役会の監査報告は、次に掲げる事項を内容とするものでなければならない。
A board of company auditors' audit report for a Liquidating stock company must include the following:
-
一
監査役の監査の方法及びその内容
-
(i)
the means of conducting and content of the audit of the company auditor;
-
二
各清算事務年度に係る貸借対照表及びその附属明細書が当該清算株式会社の財産の状況を全ての重要な点において適正に表示しているかどうかについての意見
-
(ii)
an opinion concerning whether the balance sheet and the annexed detailed statement thereof in relation to Each Liquidation Year properly indicates the status of property of the Liquidating Stock Company on all important points;
-
三
各清算事務年度に係る事務報告及びその附属明細書が法令又は定款に従い当該清算株式会社の状況を正しく示しているかどうかについての意見
-
(iii)
an opinion regarding whether or not the administrative report and the annexed detailed statement thereof in relation to Each Liquidation Year accurately represent the status of the Liquidating Stock Company in accordance with laws and regulations or the articles of incorporation;
-
四
清算人の職務の遂行に関し、不正の行為又は法令若しくは定款に違反する重大な事実があったときは、その事実
-
(iv)
if misconduct or material facts in violation of laws and regulations or the articles of incorporation are present in relation to the execution of the duties of a liquidator, that fact;
-
五
監査のため必要な調査ができなかったときは、その旨及びその理由
-
(v)
if it has not been possible to perform the investigations required for audit, that fact and the reason thereof;
-
六
監査報告を作成した日
-
(vi)
the date on which the audit report was prepared.
-
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 of audit of the company auditor and the board of company auditors and content thereof;
-
二
第二項第二号から第五号までに掲げる事項
-
(ii)
the particulars listed in paragraph (2), item (ii) through item (v);
-
三
監査報告を作成した日
-
(iii)
the date on which the audit report was prepared.
-
一
この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して定められた者
-
(i)
if the person to receive notice pursuant to the provisions of this paragraph has been prescribed:
The person prescribed to receive the notice;
-
二
前号に掲げる場合以外の場合
第百四十六条第一項の貸借対照表及び前条第一項の事務報告並びにこれらの附属明細書の作成に関する職務を行った清算人
-
(ii)
in cases other than the case listed in the preceding item:
The liquidator performing the duties related to preparation of the balance sheet of Article 146, paragraph (1), the administrative report of paragraph (1) of the preceding Article, and the Annexed Detailed Statements 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清算株式会社を含み、監査役会設置会社を除く。） 次のイからハまでに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、第六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、第六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 Liquidating 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 cases listed in (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 (6) 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 (6) 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
監査役会が第六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 the provisions of paragraph (6):
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.
特定監査役は、第百四十六条第一項の貸借対照表及び前条第一項の事務報告の全部を受領した日から四週間を経過した日（特定清算人（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。以下この条において同じ。）及び特定監査役の間で合意した日がある場合にあっては、当該日）までに、特定清算人に対して、監査報告（監査役会設置会社にあっては、第四項の規定により作成した監査役会の監査報告に限る。）の内容を通知しなければならない。
A specified company auditor must notify a specified liquidator of the content of the audit report (in cases 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 paragraph (4)) by the day on which four weeks have elapsed from the day on which all of the balance sheet of Article 146, paragraph (1) and the administrative report of paragraph (1) of the preceding Article are received (if a date agreed upon between the specified liquidator (meaning the person prescribed in each of the following items, in accordance with the categories of cases listed below; hereinafter the same applies in this Article) and the specified company auditor exists, the date):
-
一
監査役の監査の方法及びその内容
-
(i)
the means of conducting and content of the audit of the company auditor;
-
二
各清算事務年度に係る貸借対照表及びその附属明細書が当該清算株式会社の財産の状況を全ての重要な点において適正に表示しているかどうかについての意見
-
(ii)
an opinion concerning whether the balance sheet and the annexed detailed statement thereof in relation to Each Liquidation Year properly indicates the status of property of the Liquidating Stock Company on all important points;
-
三
各清算事務年度に係る事務報告及びその附属明細書が法令又は定款に従い当該清算株式会社の状況を正しく示しているかどうかについての意見
-
(iii)
an opinion regarding whether or not the administrative report and the annexed detailed statement thereof in relation to Each Liquidation Year accurately represent the status of the Liquidating Stock Company in accordance with laws and regulations or the articles of incorporation;
-
四
清算人の職務の遂行に関し、不正の行為又は法令若しくは定款に違反する重大な事実があったときは、その事実
-
(iv)
if misconduct or material facts in violation of laws and regulations or the articles of incorporation are present in relation to the execution of the duties of a liquidator, that fact;
-
五
監査のため必要な調査ができなかったときは、その旨及びその理由
-
(v)
if it has not been possible to perform the investigations required for audit, that fact and the reason thereof;
-
六
監査報告を作成した日
-
(vi)
the date on which the audit report was prepared.
-
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 of audit of the company auditor and the board of company auditors and content thereof;
-
二
第二項第二号から第五号までに掲げる事項
-
(ii)
the particulars listed in paragraph (2), item (ii) through item (v);
-
三
監査報告を作成した日
-
(iii)
the date on which the audit report was prepared.
-
一
この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して定められた者
-
(i)
if the person to receive notice pursuant to the provisions of this paragraph has been prescribed:
The person prescribed to receive the notice;
-
二
前号に掲げる場合以外の場合
第百四十六条第一項の貸借対照表及び前条第一項の事務報告並びにこれらの附属明細書の作成に関する職務を行った清算人
-
(ii)
in cases other than the case listed in the preceding item:
The liquidator performing the duties related to preparation of the balance sheet of Article 146, paragraph (1), the administrative report of paragraph (1) of the preceding Article, and the Annexed Detailed Statements 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清算株式会社を含み、監査役会設置会社を除く。） 次のイからハまでに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、第六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、第六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 Liquidating 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 cases listed in (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 (6) 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 (6) 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
監査役会が第六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 the provisions of paragraph (6):
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.
第百四十六条第一項の貸借対照表及び前条第一項の事務報告並びにこれらの附属明細書については、特定清算人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、監査役の監査を受けたものとする。
Regarding the balance sheet of Article 146, paragraph (1), the administrative report of paragraph (1) of the preceding Article, and the Annexed Detailed Statements thereof, the audit of the company auditor is deemed to have been received on the date on which the specified liquidator received notice of the content of the audit report pursuant to the provisions of the preceding paragraph.
-
一
監査役の監査の方法及びその内容
-
(i)
the means of conducting and content of the audit of the company auditor;
-
二
各清算事務年度に係る貸借対照表及びその附属明細書が当該清算株式会社の財産の状況を全ての重要な点において適正に表示しているかどうかについての意見
-
(ii)
an opinion concerning whether the balance sheet and the annexed detailed statement thereof in relation to Each Liquidation Year properly indicates the status of property of the Liquidating Stock Company on all important points;
-
三
各清算事務年度に係る事務報告及びその附属明細書が法令又は定款に従い当該清算株式会社の状況を正しく示しているかどうかについての意見
-
(iii)
an opinion regarding whether or not the administrative report and the annexed detailed statement thereof in relation to Each Liquidation Year accurately represent the status of the Liquidating Stock Company in accordance with laws and regulations or the articles of incorporation;
-
四
清算人の職務の遂行に関し、不正の行為又は法令若しくは定款に違反する重大な事実があったときは、その事実
-
(iv)
if misconduct or material facts in violation of laws and regulations or the articles of incorporation are present in relation to the execution of the duties of a liquidator, that fact;
-
五
監査のため必要な調査ができなかったときは、その旨及びその理由
-
(v)
if it has not been possible to perform the investigations required for audit, that fact and the reason thereof;
-
六
監査報告を作成した日
-
(vi)
the date on which the audit report was prepared.
-
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 of audit of the company auditor and the board of company auditors and content thereof;
-
二
第二項第二号から第五号までに掲げる事項
-
(ii)
the particulars listed in paragraph (2), item (ii) through item (v);
-
三
監査報告を作成した日
-
(iii)
the date on which the audit report was prepared.
-
一
この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して定められた者
-
(i)
if the person to receive notice pursuant to the provisions of this paragraph has been prescribed:
The person prescribed to receive the notice;
-
二
前号に掲げる場合以外の場合
第百四十六条第一項の貸借対照表及び前条第一項の事務報告並びにこれらの附属明細書の作成に関する職務を行った清算人
-
(ii)
in cases other than the case listed in the preceding item:
The liquidator performing the duties related to preparation of the balance sheet of Article 146, paragraph (1), the administrative report of paragraph (1) of the preceding Article, and the Annexed Detailed Statements 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清算株式会社を含み、監査役会設置会社を除く。） 次のイからハまでに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、第六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、第六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 Liquidating 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 cases listed in (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 (6) 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 (6) 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
監査役会が第六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 the provisions of paragraph (6):
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.
前項の規定にかかわらず、特定監査役が第六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、第百四十六条第一項の貸借対照表及び前条第一項の事務報告並びにこれらの附属明細書については、監査役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 (6) by the date notice is to be given pursuant to the same paragraph, the audit of the company auditor is deemed to have been received on the date on which the notice was to be made with regard to the balance sheet of Article 146, paragraph (1), the administrative report of paragraph (1) of the preceding Article, and the Annexed Detailed Statements thereof.
-
一
監査役の監査の方法及びその内容
-
(i)
the means of conducting and content of the audit of the company auditor;
-
二
各清算事務年度に係る貸借対照表及びその附属明細書が当該清算株式会社の財産の状況を全ての重要な点において適正に表示しているかどうかについての意見
-
(ii)
an opinion concerning whether the balance sheet and the annexed detailed statement thereof in relation to Each Liquidation Year properly indicates the status of property of the Liquidating Stock Company on all important points;
-
三
各清算事務年度に係る事務報告及びその附属明細書が法令又は定款に従い当該清算株式会社の状況を正しく示しているかどうかについての意見
-
(iii)
an opinion regarding whether or not the administrative report and the annexed detailed statement thereof in relation to Each Liquidation Year accurately represent the status of the Liquidating Stock Company in accordance with laws and regulations or the articles of incorporation;
-
四
清算人の職務の遂行に関し、不正の行為又は法令若しくは定款に違反する重大な事実があったときは、その事実
-
(iv)
if misconduct or material facts in violation of laws and regulations or the articles of incorporation are present in relation to the execution of the duties of a liquidator, that fact;
-
五
監査のため必要な調査ができなかったときは、その旨及びその理由
-
(v)
if it has not been possible to perform the investigations required for audit, that fact and the reason thereof;
-
六
監査報告を作成した日
-
(vi)
the date on which the audit report was prepared.
-
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 of audit of the company auditor and the board of company auditors and content thereof;
-
二
第二項第二号から第五号までに掲げる事項
-
(ii)
the particulars listed in paragraph (2), item (ii) through item (v);
-
三
監査報告を作成した日
-
(iii)
the date on which the audit report was prepared.
-
一
この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して定められた者
-
(i)
if the person to receive notice pursuant to the provisions of this paragraph has been prescribed:
The person prescribed to receive the notice;
-
二
前号に掲げる場合以外の場合
第百四十六条第一項の貸借対照表及び前条第一項の事務報告並びにこれらの附属明細書の作成に関する職務を行った清算人
-
(ii)
in cases other than the case listed in the preceding item:
The liquidator performing the duties related to preparation of the balance sheet of Article 146, paragraph (1), the administrative report of paragraph (1) of the preceding Article, and the Annexed Detailed Statements 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清算株式会社を含み、監査役会設置会社を除く。） 次のイからハまでに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、第六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、第六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 Liquidating 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 cases listed in (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 (6) 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 (6) 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
監査役会が第六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 the provisions of paragraph (6):
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.
第六項及び前項に規定する「特定監査役」とは、次の各号に掲げる清算株式会社の区分に応じ、当該各号に定める者とする。
The phrase "specified company auditor" established in paragraph (6) and the preceding paragraph means the person prescribed in the following items, in accordance with the categories of Liquidating Stock Companies listed in each the item:
-
一
監査役の監査の方法及びその内容
-
(i)
the means of conducting and content of the audit of the company auditor;
-
二
各清算事務年度に係る貸借対照表及びその附属明細書が当該清算株式会社の財産の状況を全ての重要な点において適正に表示しているかどうかについての意見
-
(ii)
an opinion concerning whether the balance sheet and the annexed detailed statement thereof in relation to Each Liquidation Year properly indicates the status of property of the Liquidating Stock Company on all important points;
-
三
各清算事務年度に係る事務報告及びその附属明細書が法令又は定款に従い当該清算株式会社の状況を正しく示しているかどうかについての意見
-
(iii)
an opinion regarding whether or not the administrative report and the annexed detailed statement thereof in relation to Each Liquidation Year accurately represent the status of the Liquidating Stock Company in accordance with laws and regulations or the articles of incorporation;
-
四
清算人の職務の遂行に関し、不正の行為又は法令若しくは定款に違反する重大な事実があったときは、その事実
-
(iv)
if misconduct or material facts in violation of laws and regulations or the articles of incorporation are present in relation to the execution of the duties of a liquidator, that fact;
-
五
監査のため必要な調査ができなかったときは、その旨及びその理由
-
(v)
if it has not been possible to perform the investigations required for audit, that fact and the reason thereof;
-
六
監査報告を作成した日
-
(vi)
the date on which the audit report was prepared.
-
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 of audit of the company auditor and the board of company auditors and content thereof;
-
二
第二項第二号から第五号までに掲げる事項
-
(ii)
the particulars listed in paragraph (2), item (ii) through item (v);
-
三
監査報告を作成した日
-
(iii)
the date on which the audit report was prepared.
-
一
この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して定められた者
-
(i)
if the person to receive notice pursuant to the provisions of this paragraph has been prescribed:
The person prescribed to receive the notice;
-
二
前号に掲げる場合以外の場合
第百四十六条第一項の貸借対照表及び前条第一項の事務報告並びにこれらの附属明細書の作成に関する職務を行った清算人
-
(ii)
in cases other than the case listed in the preceding item:
The liquidator performing the duties related to preparation of the balance sheet of Article 146, paragraph (1), the administrative report of paragraph (1) of the preceding Article, and the Annexed Detailed Statements 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清算株式会社を含み、監査役会設置会社を除く。） 次のイからハまでに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、第六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、第六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 Liquidating 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 cases listed in (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 (6) 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 (6) 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
監査役会が第六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 the provisions of paragraph (6):
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.
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