「auditor」に関連した英語例文の一覧と使い方(12ページ目) - Weblio英語例文検索

Therefore, unless the GAO makes some formal pronouncement, it appears that any auditor of the Conflict Minerals Report will need to conduct the audit using the standards set forth in GAGAS.例文帳に追加

したがって、GAOが何らかの正式な発表をしない限り、紛争鉱物報告書の監査人は、GAGASに定められた基準を使って監査を実行する必要があると思われる。 - 経済産業省

During the onsite audit on January 8, 2008 the AMS auditor performed a manual computation of the documented birth date compared to the harvest date to verify the age of the animal.例文帳に追加

2008年1月8日に行われた現地査察において、AMS査察官動物の月齢を検証するため、書類上の生年月日ととさつ日を手作業により計算し比した。 - 厚生労働省

During the last onsite audit prior to this incident conducted by AMS the AMS auditor indicated that they had not received any ageverified cattle at that time but the procedures were in place in the event ageverified cattle were processed.例文帳に追加

今回の事案以前の直近のAMSによ現地査察の時点では、月齢証明牛は受け入れてはいなかったが、月齢証明牛の処理あたっての手順は整備されていたことをAMS査察官は述べていた。 - 厚生労働省

Article 316 (1) When an incorporator, a Director at Establishment, a Company Auditor at Establishment, a director, an accounting advisor or member to perform the duties thereof, a company auditor, an accounting auditor or member to perform the duties thereof, a liquidator, a liquidator's agent, a director appointed by a provisional disposition order under Article 56 of the Civil Provisional Remedies Act, a person to perform the duties on behalf of a company auditor or representative director, a person to temporarily perform the duties of director, accounting advisor, company auditor or representative director as prescribed in Article 302(1)(v), a person to temporarily perform the duties of liquidator or Representative Liquidator as prescribed in Article 302(2)(iii), a person to temporarily perform the duties of accounting auditor as prescribed in Article 308(1)(iii), an inspector, a supervisor, an examiner, the Administrator of a Specified Equity Member Registry or Administrator of a Preferred Equity Member Registry, the Administrator of the Specified Bond Registry, the Specified Bond Administrator, the Specified Bond Administrator to succeed to the administration of Specified Bonds, the Representative Specified Bondholder or Resolution Administrator, the trustee of a Specific Purpose Trust, the Representative Beneficiary Certificate Holder for a Beneficiary Certificate Holders' Meeting, the Specified Trust Administrator or person specified by a resolution made at a Beneficiary Security Holders' Meeting under the provisions of Article 246(1) of a Specific Purpose Company falls under any of the following items, such person shall be subject to a non-criminal fine of not more than one million yen; provided, however that this shall not apply when such acts should be made subject to a criminal punishment: 例文帳に追加

第三百十六条　特定目的会社の発起人、設立時取締役、設立時監査役、取締役、会計参与若しくはその職務を行うべき社員、監査役、会計監査人若しくはその職務を行うべき社員、清算人、清算人代理、民事保全法第五十六条に規定する仮処分命令により選任された取締役、監査役若しくは清算人の職務を代行する者、第三百二条第一項第五号に規定する一時取締役、会計参与、監査役若しくは代表取締役の職務を行うべき者、同条第二項第三号に規定する一時清算人若しくは代表清算人の職務を行うべき者、第三百八条第一項第三号に規定する一時会計監査人の職務を行うべき者、検査役、監督委員、調査委員、特定社員名簿管理人若しくは優先出資社員名簿管理人、特定社債原簿管理人、特定社債管理者、事務を承継する特定社債管理者、代表特定社債権者若しくは決議執行者、特定目的信託の受託者、権利者集会の代表権利者若しくは特定信託管理者又は第二百四十六条第一項の規定に基づき権利者集会の決議により定められた者は、次の各号のいずれかに該当する場合には、百万円以下の過料に処する。ただし、その行為について刑を科すべきときは、この限りでない。 - 日本法令外国語訳データベースシステム

Article 976 When an incorporator, Director at Incorporation, Company Auditor at Incorporation, Executive Officer at Incorporation, director, accounting advisor or member who is to perform the duties thereof, company auditor, executive officer, accounting auditor or member who is to perform the duties thereof, liquidator, liquidator's agent, member who executes the business of a Membership Company, person to perform duties on behalf of a director, company auditor, executive officer, liquidator or partner who executes the business of a Membership Company who has been appointed based on a provisional disposition order under the provisions of Article 56 of the Civil Provisional Remedies Act, person who is temporarily to perform the duties of a director, accounting advisor, company auditor, Representative Director, committee member, executive officer or representative executive officer prescribed in Article 960(1)(v), person who is temporarily to perform the duties of a liquidator or representative liquidator prescribed in paragraph (2)(iii) of that Article, person who is temporarily to perform the duties of an accounting auditor prescribed in Article 967(1)(iii), inspector, supervisor, investigator, Administrator of the Shareholder Registry, manager of the Bond Registry, bond manager, bond manager to succeed to the administration of the bonds, representative bondholder, Resolution Administrator, Foreign Company's representative in Japan or manager falls under any one of the following items, such person shall be punished by a non-penal fine of not more than one million yen; provided, however, that this shall not apply when such act should be made subject to a criminal punishment: 例文帳に追加

第九百七十六条　発起人、設立時取締役、設立時監査役、設立時執行役、取締役、会計参与若しくはその職務を行うべき社員、監査役、執行役、会計監査人若しくはその職務を行うべき社員、清算人、清算人代理、持分会社の業務を執行する社員、民事保全法第五十六条に規定する仮処分命令により選任された取締役、監査役、執行役、清算人若しくは持分会社の業務を執行する社員の職務を代行する者、第九百六十条第一項第五号に規定する一時取締役、会計参与、監査役、代表取締役、委員、執行役若しくは代表執行役の職務を行うべき者、同条第二項第三号に規定する一時清算人若しくは代表清算人の職務を行うべき者、第九百六十七条第一項第三号に規定する一時会計監査人の職務を行うべき者、検査役、監督委員、調査委員、株主名簿管理人、社債原簿管理人、社債管理者、事務を承継する社債管理者、代表社債権者、決議執行者、外国会社の日本における代表者又は支配人は、次のいずれかに該当する場合には、百万円以下の過料に処する。ただし、その行為について刑を科すべきときは、この限りでない。 - 日本法令外国語訳データベースシステム

(2) A lawsuit for nullification of an Entity Conversion may only be filed by a person who was a shareholder, etc. (referring to a person who was a shareholder, director, company auditor or liquidator (or, in a company with Committees, a shareholder, director, executive officer or liquidator); hereinafter the same shall apply in this Section) of the converting Stock Company on the Effective Date, or a member, etc. (referring to a member, director, company auditor or liquidator (or, in a company with Committees, a member, director, executive officer or liquidator); hereinafter the same shall apply in this Section) or bankruptcy trustee of the Converted Mutual Company or a creditor of the Converted Mutual Company who has not approved of the Entity Conversion. 例文帳に追加

２　組織変更の無効の訴えは、効力発生日において組織変更をする株式会社の株主等（株主、取締役、監査役又は清算人（委員会設置会社にあっては、株主、取締役、執行役又は清算人）をいう。以下この節において同じ。）であった者又は組織変更後相互会社の社員等（社員、取締役、監査役又は清算人（委員会設置会社にあっては、社員、取締役、執行役又は清算人）をいう。以下この節において同じ。）、破産管財人若しくは組織変更について承認をしなかった債権者に限り、提起することができる。 - 日本法令外国語訳データベースシステム

(2) If and when any director, executive officer, accounting advisor or company auditor of a Small Amount and Short Term Insurance Provider falls under any of Article 272-4, paragraph (1), item (x), (a) to (f) inclusive, violates any provision of a law or regulation, or commits any act falling under item (iv) or (v) of the preceding paragraph, the Prime Minister may order the Small Amount and Short Term Insurance Provider to dismiss the director, executive officer, accounting advisor or company auditor. 例文帳に追加

２　内閣総理大臣は、少額短期保険業者の取締役、執行役、会計参与又は監査役が第二百七十二条の四第一項第十号イからヘまでのいずれかに該当することとなったとき、法令の規定に違反する行為をしたとき、又は前項第四号若しくは第五号に該当する行為をしたときは、当該少額短期保険業者に対し当該取締役、執行役、会計参与又は監査役の解任を命ずることができる。 - 日本法令外国語訳データベースシステム

Article 88 (1) If a company auditor finds that a director is engaging in, or is likely to engage, in any misconduct (hereinafter referred to as the "Delinquent Director" in this paragraph and paragraph (4)) or that there is any fact in violation of laws and regulations, the Asset Securitization Plan, or the articles of incorporation or any fact of gross impropriety, the company auditor shall report to that effect to the other directors if there are any directors other than the Delinquent Director, or shall report to that effect at a general meeting of members (limited to one composed of Specified Equity Members) when there is no director other than the Delinquent Director. 例文帳に追加

第八十八条　監査役は、取締役が不正の行為をし、若しくは当該行為をするおそれがあると認めるとき、又は法令、資産流動化計画若しくは定款に違反する事実若しくは著しく不当な事実があると認めるときは、遅滞なく、当該取締役（以下この項及び第四項において「非行取締役」という。）以外に他の取締役があるときは当該他の取締役に対し、非行取締役以外に他の取締役がないときは社員総会（特定社員を構成員とするものに限る。）において、その旨を報告しなければならない。 - 日本法令外国語訳データベースシステム

(3) The provision of Article 177 shall apply mutatis mutandis to a temporary restraining order upon the property of the trustee, etc. or accounting auditor in cases where an order of commencement of bankruptcy proceedings is made against the trust property, and the provisions of Article 178 to Article 181 shall apply mutatis mutandis to an assessment of a claim for compensation for loss or for restoration based on the liability of the trustee, etc. or accounting auditor in the bankruptcy proceedings against the trust property. 例文帳に追加

３　第百七十七条の規定は信託財産について破産手続開始の決定があった場合における受託者等又は会計監査人の財産に対する保全処分について、第百七十八条から第百八十一条までの規定は信託財産についての破産手続における受託者等又は会計監査人の責任に基づく損失のてん補又は原状の回復の請求権の査定について、それぞれ準用する。 - 日本法令外国語訳データベースシステム

Article 836 (1) With regard to an Action Concerning Organization of Company which may be filed by a shareholder or a Shareholder at Incorporation, the court may, in response to a petition by the defendant, order the shareholder or the Shareholder at Incorporation who has filed such Action Concerning Organization of Company to provide reasonable security; provided, however, that this shall not apply when such shareholder is a director, company auditor, executive officer or liquidator or when such Shareholder at Incorporation is a Director at Incorporation or a Company Auditor at Incorporation. 例文帳に追加

第八百三十六条　会社の組織に関する訴えであって、株主又は設立時株主が提起することができるものについては、裁判所は、被告の申立てにより、当該会社の組織に関する訴えを提起した株主又は設立時株主に対し、相当の担保を立てるべきことを命ずることができる。ただし、当該株主が取締役、監査役、執行役若しくは清算人であるとき、又は当該設立時株主が設立時取締役若しくは設立時監査役であるときは、この限りでない。 - 日本法令外国語訳データベースシステム

Article 31-4 (1) A director, accounting advisor (when the accounting advisor is a juridical person, a member who is supposed to conduct the duty), company auditor, or executive officer of a Financial Instruments Business Operator (limited to those engaged in Securities-Related Business; hereinafter the same shall apply in this Article (excluding paragraph (4)) shall not concurrently hold a position of director, accounting advisor, company auditor, or executive officer (including any equivalent person) or work as an employee for a Parent Bank, etc. of said Financial Instruments Business Operator. 例文帳に追加

第三十一条の四　金融商品取引業者（有価証券関連業を行う者に限る。以下この条（第四項を除く。）において同じ。）の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員）、監査役又は執行役は、当該金融商品取引業者の親銀行等の取締役、会計参与、監査役若しくは執行役（理事、監事その他これらに準ずる者を含む。）又は使用人を兼ねてはならない。 - 日本法令外国語訳データベースシステム

(2) The Prime Minister may, when there is no person to perform duties of a director, accounting advisor, company auditor, representative director, executive officer or representative executive officer of a stock company which establishes a Financial Instruments Exchange Market (hereinafter referred to as the "Stock Company-Type Financial Instruments Exchange") and if he/she finds it necessary, appoint a provisional director, provisional accounting advisor, provisional company auditor, provisional representative director, provisional executive office or a provisional representative executive officer. 例文帳に追加

２　内閣総理大臣は、取引所金融商品市場を開設する株式会社（以下「株式会社金融商品取引所」という。）の取締役、会計参与、監査役、代表取締役、執行役又は代表執行役の職務を行う者のない場合において、必要があると認めるときは、仮取締役、仮会計参与、仮監査役、仮代表取締役、仮執行役又は仮代表執行役を選任することができる。 - 日本法令外国語訳データベースシステム

(ii) A person who shall become an officer (including a provisional director and a provisional auditor) or an inspector of a Member Commodity Exchange or a person who shall become a director or a corporate auditor of a Incorporated Commodity Exchange who has made a false statement to or suppressed a fact against the competent minister, the court or a general meeting of members with regard to the subscription, payment or delivery of contribution in kind for the entire shares to be issued pursuant to the provisions of Article 129 or matters set forth in item (iii) of the same Article 例文帳に追加

二　第百二十九条の規定により発行する株式の総数の引受け、払込み若しくは現物出資の給付又は同条第三号に掲げる事項について、主務大臣、裁判所又は会員総会に対して虚偽の申述を行い、又は事実を隠ぺいした会員商品取引所の役員（仮理事及び仮監事を含む。）若しくは検査役又は株式会社商品取引所の取締役若しくは監査役となるべき者 - 日本法令外国語訳データベースシステム

Article 11 The provisions of Article 27 of the New Act shall apply to suspension of business or dismissal of director or company auditor or rescission of the Prime Minister's license referred to in Article 4(1) of the New Act ordered to or made with regard to a Bank relating to an act performed by it on or after the Effective Date, and the provisions then in force shall remain applicable to suspension of business or dismissal of director or company auditor or rescission of the competent minister's license ordered to or made with regard to a Bank Having Obtained the License under the Former Act relating to an act performed by it before the Effective Date. 例文帳に追加

第十一条　新法第二十七条の規定は、施行日以後にした行為に係る銀行の業務の停止、取締役又は監査役の解任及び新法第四条第一項の内閣総理大臣の免許の取消しについて適用し、施行日前にした行為に係る旧法の免許を受けた銀行の業務の停止、取締役又は監査役の改任及び主務大臣の免許の取消しについては、なお従前の例による。 - 日本法令外国語訳データベースシステム

(2) If a material uncertainty regarding the going concern assumption exists but the auditor concludes that the use of the going concern assumption is appropriate when an adequate disclosure is not made to the effect in the financial statements, he or she shall express a qualified opinion with such effect specified as the basis of the qualification, or an adverse opinion that the financial statements are not presented fairly with the reason specified in the auditor’s report. 例文帳に追加

２ 監査人は、継続企業を前提として財務諸表を作成することが適切であるが、継続企業の前提に関する重要な不確実性が認められる場合において、継続企業の前提に関する事項が財務諸表に適切に記載されていないと判断したときには、当該不適切な記載についての除外事項を付した限定付適正意見を表明するか、又は、財務諸表が不適正である旨の意見を表明し、その理由を記載しなければならない。 - 金融庁

(3) If the management does not present its assessments or plans for future actions in relation to the events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern, there may be cases where the auditor is not able to obtain sufficient appropriate audit evidence to verify whether a material uncertainty regarding the going concern assumption exists. In such cases, the auditor shall determine whether to disclaim the opinion, having followed the provisions similar to the situations where he or she is not able to perform the audit procedures that he or she believes are necessary. 例文帳に追加

３ 監査人は、継続企業の前提に重要な疑義を生じさせるような事象又は状況に関して経営者が評価及び対応策を示さないときには、継続企業の前提に関する重要な不確実性が認められるか否かを確かめる十分かつ適切な監査証拠を入手できないことがあるため、重要な監査手続を実施できなかった場合に準じて意見の表明の適否を判断しなければならない。 - 金融庁

When management, in the Internal Control Report, include a material weakness in internal control over financial reporting and reasons why they have not been remediated, and external auditor concludes these statements is fairly stated and therefore express an unqualified opinion, the external auditor must include additional explanatory information in the Internal Control Audit Report on 1) the material weakness, 2) the reason why it has not been remediated and 3) the impact on Financial Statement Audit. 例文帳に追加

なお、監査人は、内部統制報告書において、経営者が財務報告に係る内部統制に重要な欠陥がある旨及びそれが是正されない理由を記載している場合において、当該記載が適正であると判断して意見を表明する場合には、当該重要な欠陥及びそれが是正されない理由、並びに当該重要な欠陥が財務諸表監査に及ぼす影響を内部統制監査報告書に追記しなければならない｡ - 金融庁

When management, in the Internal Control Report, includes details of a material weakness in internal control over financial reporting and reasons why it has not been remediated, and the external auditor concludes that these statements are fairly stated and therefore expresses an unqualified opinion, then the external auditor must include additional explanatory information in the Internal Control Audit Report on the material weakness and its impact on the Financial Statement Audit. 例文帳に追加

なお、監査人は、内部統制報告書において、経営者が財務報告に係る内部統制に開示すべき重要な不備の内容及びそれが是正されない理由を記載している場合において、当該記載が適正であると判断して意見を表明する場合には、当該開示すべき重要な不備がある旨及び当該開示すべき重要な不備が財務諸表監査に及ぼす影響を内部統制監査報告書に追記しなければならない｡ - 金融庁

However, in performing an Internal Control Audit of a smaller and less-complex organization, etc., the external auditor should consider that there may be large restrictions on the allocation of business resources to the construction and assessment of internal controls of that organization, etc. Keep in mind that the external auditor should provide appropriate advice in response to inquiries from the management, especially for effective and efficient establishment and assessment of internal controls, while maintaining the effectiveness thereof. 例文帳に追加

ただし、事業規模が小規模で、比較的簡素な構造を有している組織等の内部統制監査の実施に当たっては、監査人は、当該組織等の内部統制の構築や評価において経営資源配分上の制約が大きい場合があることを踏まえ、経営者からの相談に対しては、内部統制の有効性を保ちつつ、特に効果的かつ効率的な内部統制の構築や評価を行うとの観点から、適切な指摘を行う必要があることに留意する。 - 金融庁

(ii) A person who shall become an officer (including a provisional director and a provisional auditor) or an inspector of a Member Commodity Exchange or a person who shall become a director or a corporate auditor of a Incorporated Commodity Exchange who has made a false statement to or suppressed a fact against the competent minister, the court or a general meeting of members with regard to the subscription, payment or delivery of contribution in kind for the entire shares of stock to be issued pursuant to the provisions of Article 129 or matters set forth in item 3 of the same Article 例文帳に追加

二第百二十九条の規定により発行する株式の総数の引受け、払込み若しくは現物出資の給付又は同条第三号に掲げる事項について、主務大臣、裁判所又は会員総会に対して虚偽の申述を行い、又は事実を隠ぺいした会員商品取引所の役員（仮理事及び仮監事を含む。）若しくは検査役又は株式会社商品取引所の取締役若しくは監査役となるべき者 - 経済産業省

(iii) In cases where the applicant is to attend courses as a research student or auditor who is to study solely by auditing, he/she must be enrolled as such based on some form of examination by the authorities of the educational institution concerned and must attend at least 10 hours a week. 例文帳に追加

三　申請人が専ら聴講による教育を受ける研究生又は聴講生として教育を受ける場合は、当該教育を受ける教育機関が行う入学選考に基づいて入学の許可を受け、かつ、当該教育機関において一週間につき十時間以上聴講をすること。 - 日本法令外国語訳データベースシステム

(iii) Report on pertinent matters to the Minister of Justice (to the Board of Councillors, if it so exists) when the auditor has found in the course of inspection or auditing pursuant to the two preceding items that there is a wrongful act or a serious fact violating laws and regulations or the articles of incorporation concerning the business or the properties of the juridical person for offenders rehabilitation; 例文帳に追加

三　　前二号の規定による監査の結果、更生保護法人の業務又は財産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ることを発見した場合には、これを法務大臣（評議員会が置かれている場合は評議員会）に報告すること。 - 日本法令外国語訳データベースシステム

(iii) Name of director and company auditor (director and executive officer in the case of a company with committees (meaning Stock Company or Mutual Company with a nominating committee, audit committee, and compensation committee (hereinafter referred to as "Committees" except for Chapter X); the same shall apply hereinafter)). 例文帳に追加

三　取締役及び監査役（委員会設置会社（指名委員会、監査委員会及び報酬委員会（第十章を除き、以下「委員会」という。）を置く株式会社又は相互会社をいう。以下同じ。）にあっては、取締役及び執行役）の氏名 - 日本法令外国語訳データベースシステム

(2) A company auditor of a Mutual Company may concurrently act neither as a director, or manager or any other employee of that Mutual Company or its de facto Subsidiary Company, nor as an executive officer or accounting advisor (or, where the accounting advisor is a juridical person, any member of that juridical person who is supposed to carry out relevant duties) of such de facto Subsidiary Company. 例文帳に追加

２　監査役は、相互会社若しくはその実質子会社の取締役若しくは支配人その他の使用人又は当該実質子会社の執行役若しくは会計参与（会計参与が法人であるときは、その職務を行うべき社員）を兼ねることができない。 - 日本法令外国語訳データベースシステム

(5) The provision of Article 337 of the Companies Act as applied mutatis mutandis pursuant to Article 53-7 and the provision of Article 53-9 shall apply mutatis mutandis to the person who is to temporarily carry out the duties of an accounting auditor under the preceding paragraph. In this case, any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

５　第五十三条の七において準用する会社法第三百三十七条の規定及び第五十三条の九の規定は、前項の一時会計監査人の職務を行うべき者について準用する。この場合において、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

Article 133 The Prime Minister may, when an Insurance Company shall fall under any of the following items, order the full or Partial suspension of the business of the Insurance Company or the dismissal of the director, executive officer, accounting advisor, or company auditor, or rescind the license set forth in Article 3, paragraph (1): 例文帳に追加

第百三十三条　内閣総理大臣は、保険会社が次の各号のいずれかに該当することとなったときは、当該保険会社の業務の全部若しくは一部の停止若しくは取締役、執行役、会計参与若しくは監査役の解任を命じ、又は第三条第一項の免許を取り消すことができる。 - 日本法令外国語訳データベースシステム

Article 271-19-2 (1) A person who has become subject to the ruling of the commencement of bankruptcy proceedings and has not had restored his/her rights, or a person who is treated the same as such a person under the laws and regulations of a foreign state, may not be appointed as a director, executive officer or auditor of an Insurance Holding Company. 例文帳に追加

第二百七十一条の十九の二　破産手続開始の決定を受けて復権を得ない者又は外国の法令上これと同様に取り扱われている者は、保険持株会社の取締役、執行役又は監査役となることができない。 - 日本法令外国語訳データベースシステム

(vii) Any person who has violated the order (except for orders for the dismissal of the director, executive officer, accounting advisor, or company auditor, or for the full or partial suspension of business) under the provision of Article 271-30, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 272-40, paragraph (2)); and 例文帳に追加

七　第二百七十一条の三十第一項（第二百七十二条の四十第二項において準用する場合を含む。）の規定による命令（取締役、執行役、会計参与若しくは監査役の解任又は業務の全部若しくは一部の停止の命令を除く。）に違反した者 - 日本法令外国語訳データベースシステム

(4) When an insurance administrator, director, accounting advisor, company auditor or executive officer of a Stock Company, an acting director, accounting advisor, company auditor or executive officer of a Stock Company who has been appointed pursuant to the provisional disposition order prescribed in Article 56 of the Civil Provisional Relief Act, any person who shall carry out the duties of a temporary director, accounting advisor, company auditor, representative director, committee member, executive officer or representative executive officer who has been appointed pursuant to the provision of Article 346, paragraph (2), Article 351, paragraph (2), or Article 401, paragraph (3) of the Companies Act (including the cases where it is applied mutatis mutandis pursuant to Article 403, paragraph (3) and Article 420, paragraph (3)) or inspector, or any person who shall be the director, accounting advisor, company auditor or executive officer of a Mutual Company, in the case of an Entity Conversion from a Stock Company into a Mutual Company, regarding the acceptance of the total amount of funds or payment pertaining to the contribution of funds, has made a false statement or has concealed any fact from the Policyholders meeting or General Meeting of Policyholders, the same punishment as in the preceding paragraph shall apply. 例文帳に追加

４　株式会社が相互会社となる組織変更をする場合において、株式会社の保険管理人、取締役、会計参与、監査役、執行役、民事保全法第五十六条に規定する仮処分命令により選任された株式会社の取締役、会計参与、監査役若しくは執行役の職務を代行する者、会社法第三百四十六条第二項、第三百五十一条第二項若しくは第四百一条第三項（同法第四百三条第三項及び第四百二十条第三項において準用する場合を含む。）の規定により選任された一時取締役、会計参与、監査役、代表取締役、委員、執行役若しくは代表執行役の職務を行うべき者若しくは検査役又は相互会社の取締役、会計参与、監査役若しくは執行役となるべき者が、基金の総額の引受け若しくは基金の拠出に係る払込みについて、保険契約者総会又は保険契約者総代会に対して虚偽の申述を行い、又は事実を隠ぺいしたときも、前項と同様とする。 - 日本法令外国語訳データベースシステム

(iii) the general meeting of members set forth in Article 74(1) (limited to one on the dismissal of a director (limited to a director appointed under Article 342(3) to (5) inclusive of the Companies Act as applied mutatis mutandis pursuant to Article 77(2)) or company auditor); 例文帳に追加

三　第七十四条第一項の社員総会（取締役（第七十七条第二項において準用する会社法第三百四十二条第三項から第五項までの規定により選任されたものに限る。）又は監査役を解任する場合に限る。） - 日本法令外国語訳データベースシステム

(3) In cases where the request referred to in the preceding paragraph has been made, if, within one week from the date of said request, no notice has been issued of the requested general meeting of members having been called for a date within two weeks from the date on which said request was made, the company auditor who made said request may call a general meeting of members. 例文帳に追加

３　前項の請求があった場合において、当該請求の日から一週間以内に、当該請求の日から二週間以内の日を会日とする社員総会の招集の通知が発せられないときは、当該請求をした監査役は、社員総会の招集をすることができる。 - 日本法令外国語訳データベースシステム

Article 174 (1) In cases where a liquidator or company auditor is liable for damages incurred by a Specific Purpose Company in Liquidation or a third party, if other liquidators or company auditors are also liable for such damages, such persons shall be joint and several obligors. 例文帳に追加

第百七十四条　清算人又は監査役が清算特定目的会社又は第三者に生じた損害を賠償する責任を負う場合において、他の清算人又は監査役も当該損害を賠償する責任を負うときは、これらの者は、連帯債務者とする。 - 日本法令外国語訳データベースシステム

(xix) when, in cases where there is a shortfall in the number of directors, accounting advisors, company auditors, or accounting auditors specified in this Act or the articles of incorporation, the person fails to carry out the procedures for appointing a person to assume such position (including the appointment of a person to temporarily perform the duties of accounting auditor); 例文帳に追加

十九　取締役、会計参与、監査役又は会計監査人がこの法律又は定款で定めたその員数を欠くこととなった場合において、その選任（一時会計監査人の職務を行うべき者の選任を含む。）の手続をすることを怠ったとき。 - 日本法令外国語訳データベースシステム

(3) The officer specified in the Acts Governing Individual Incorporated Administrative Agencies, specified in Article 19, paragraph (2) of the Act on General Rules, shall be the senior vice-president. However, if a senior vice-president has not been appointed but vice-presidents have been appointed, this officer shall be a director; if neither a senior vice-president nor vice-presidents have been appointed, this officer shall be an auditor. 例文帳に追加

３　通則法第十九条第二項の個別法で定める役員は、副理事長とする。ただし、副理事長が置かれていない場合であって理事が置かれているときは理事、副理事長及び理事が置かれていないときは監事とする。 - 日本法令外国語訳データベースシステム

Article 76-2 Where an administration order is issued and the rehabilitation debtor is a juridical person, its director, executive officer, inspector, auditor liquidator or any other person equivalent thereto may not claim remuneration from the rehabilitation debtor. 例文帳に追加

第七十六条の二　管理命令が発せられた場合における再生債務者が法人であるときのその理事、取締役、執行役、監事、監査役、清算人又はこれらに準ずる者は、再生債務者に対して報酬を請求することができない。 - 日本法令外国語訳データベースシステム

(xxii) when, in cases where there is a shortfall in the number of directors, accounting advisors, company auditors, executive officers or accounting auditors prescribed in this Act or the articles of incorporation, the person fails to carry out the procedures for appointing a person(s) to assume such position (including the appointment of a person who is temporarily to perform the duties of an accounting auditor); 例文帳に追加

二十二　取締役、会計参与、監査役、執行役又は会計監査人がこの法律又は定款で定めたその員数を欠くこととなった場合において、その選任（一時会計監査人の職務を行うべき者の選任を含む。）の手続をすることを怠ったとき。 - 日本法令外国語訳データベースシステム

Article 46 (1) The Directors at Incorporation (referring to the Directors at Incorporation and Auditor at Incorporation in cases where the Stock Company to be incorporated is a Company with Auditors. The same shall apply hereinafter in this Article.) shall investigate the following matters without delay after their election: 例文帳に追加

第四十六条　設立時取締役（設立しようとする株式会社が監査役設置会社である場合にあっては、設立時取締役及び設立時監査役。以下この条において同じ。）は、その選任後遅滞なく、次に掲げる事項を調査しなければならない。 - 日本法令外国語訳データベースシステム

Article 54 In cases where an incorporator, a Director at Incorporation or an Auditor at Incorporation is liable for damages arising in the Stock Company or a third party, if other incorporators, Directors at Incorporation or Auditors at Incorporation are also liable, such persons shall be joint and several obligors. 例文帳に追加

第五十四条　発起人、設立時取締役又は設立時監査役が株式会社又は第三者に生じた損害を賠償する責任を負う場合において、他の発起人、設立時取締役又は設立時監査役も当該損害を賠償する責任を負うときは、これらの者は、連帯債務者とする。 - 日本法令外国語訳データベースシステム

Article 55 An exemption from the obligations assumed by an incorporator or Director at Incorporation pursuant to the provisions of Article 52(1) and the liability assumed by an incorporator, Director at Incorporation or Auditor at Incorporation pursuant to the provisions of Article 53(1) may not be given without the consent of all shareholders. 例文帳に追加

第五十五条　第五十二条第一項の規定により発起人又は設立時取締役の負う義務及び第五十三条第一項の規定により発起人、設立時取締役又は設立時監査役の負う責任は、総株主の同意がなければ、免除することができない。 - 日本法令外国語訳データベースシステム

(2) A company auditor of a Stock Company may not concurrently act as a director, employee, including manager, of that Stock Company or its Subsidiary, and may not act as an accounting advisor (if the accounting advisor is a juridical person, the member who is in charge of its affairs) or an executive officer of such Subsidiary. 例文帳に追加

２　監査役は、株式会社若しくはその子会社の取締役若しくは支配人その他の使用人又は当該子会社の会計参与（会計参与が法人であるときは、その職務を行うべき社員）若しくは執行役を兼ねることができない。 - 日本法令外国語訳データベースシステム

Article 368 (1) A person who calls a board of directors meeting shall dispatch the notice thereof to each director (or, for a Company with Auditors, to each director and each company auditor) no later than one week (or if a shorter period of time is prescribed in the articles of incorporation, such period of time) prior to the day of the board of directors meeting. 例文帳に追加

第三百六十八条　取締役会を招集する者は、取締役会の日の一週間（これを下回る期間を定款で定めた場合にあっては、その期間）前までに、各取締役（監査役設置会社にあっては、各取締役及び各監査役）に対してその通知を発しなければならない。 - 日本法令外国語訳データベースシステム

(2) In cases where there are two or more company auditors, if there is no provision in the articles of incorporation and no resolution by a shareholders meeting with respect to the Remunerations for each company auditor, such Remunerations shall be fixed by discussion by the company auditors within the extent of the Remunerations referred to in the preceding paragraph. 例文帳に追加

２　監査役が二人以上ある場合において、各監査役の報酬等について定款の定め又は株主総会の決議がないときは、当該報酬等は、前項の報酬等の範囲内において、監査役の協議によって定める。 - 日本法令外国語訳データベースシステム

Article 399 (1) Directors shall obtain the consent of the company auditor (if there are two or more company auditors, the majority of the company auditors) in cases where the directors fix the Remunerations for accounting auditors or persons who are to temporarily perform the duties of accounting auditors. 例文帳に追加

第三百九十九条　取締役は、会計監査人又は一時会計監査人の職務を行うべき者の報酬等を定める場合には、監査役（監査役が二人以上ある場合にあっては、その過半数）の同意を得なければならない。 - 日本法令外国語訳データベースシステム

(2) A limited liability trust with certificate of beneficial interest which has reported a total of 20 billion yen or more in the liabilities section of its most recent balance sheet (meaning a balance sheet prepared at the most recent time set forth in Article 222, paragraph (4)) shall appoint an accounting auditor. 例文帳に追加

２　受益証券発行限定責任信託であって最終の貸借対照表（直近の第二百二十二条第四項の時期において作成された貸借対照表をいう。）の負債の部に計上した額の合計額が二百億円以上であるものにおいては、会計監査人を置かなければならない。 - 日本法令外国語訳データベースシステム

Article 249 (1) An accounting auditor shall be a certified public accountant (including a foreign certified public accountant (meaning a foreign certified public accountant as prescribed in Article 16-2, paragraph (5) of the Certified Public Accountant Act (Act No. 103 of 1948)); the same shall apply in paragraph (3), item (ii)) or an auditing firm. 例文帳に追加

第二百四十九条　会計監査人は、公認会計士（外国公認会計士（公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項に規定する外国公認会計士をいう。）を含む。第三項第二号において同じ。）又は監査法人でなければならない。 - 日本法令外国語訳データベースシステム