「auditor」に関連した英語例文の一覧と使い方(14ページ目) - Weblio英語例文検索

(5) The provisions of paragraph (1) shall apply mutatis mutandis to an accounting auditor, and the provisions of paragraph (2) and paragraph (3) shall apply mutatis mutandis to a person who resigned as the accounting auditor and a person dismissed as the accounting auditor pursuant to the provisions of Article 340(1), respectively. In such cases, "on the election or dismissal, or resignation of accounting advisors at the shareholders meeting" in paragraph (1) shall be read as "on the election, dismissal or refusal of reelection, or resignation of accounting auditors, by attending the shareholders meeting," and in paragraph (2), "after the resignation" shall be read with "after the dismissal or resignation," and "the fact of the resignation and the reason thereof" shall be read with "the fact of the resignation and the reason thereof, or opinions on the dismissal." 例文帳に追加

５　第一項の規定は会計監査人について、第二項及び第三項の規定は会計監査人を辞任した者及び第三百四十条第一項の規定により会計監査人を解任された者について、それぞれ準用する。この場合において、第一項中「株主総会において、会計参与の選任若しくは解任又は辞任について」とあるのは「会計監査人の選任、解任若しくは不再任又は辞任について、株主総会に出席して」と、第二項中「辞任後」とあるのは「解任後又は辞任後」と、「辞任した旨及びその理由」とあるのは「辞任した旨及びその理由又は解任についての意見」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(4) When a director or executive officer of a Financial Instruments Business Operator (limited to those engaged in Type I Financial Instruments Business or Investment Management Business; hereinafter the same shall apply in this paragraph) has taken up a position of director, accounting advisor (when an accounting advisor is a juridical person, a member who is supposed to conduct the duty; hereinafter the same shall apply in this paragraph), company auditor, or executive officer for another company (including the cases where a director, accounting advisor, company auditor, or executive officer of other company came to concurrently hold a position of director or executive officer for a Financial Instruments Business Operator), or he/she resigned from a position of director, accounting advisor, company auditor, or executive officer for another company, he/she shall notify to that effect to the Prime Minister without delay, pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

４　金融商品取引業者（第一種金融商品取引業又は投資運用業を行う者に限る。以下この項において同じ。）の取締役又は執行役は、他の会社の取締役、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。以下この項において同じ。）、監査役若しくは執行役に就任した場合（他の会社の取締役、会計参与、監査役又は執行役が金融商品取引業者の取締役又は執行役を兼ねることとなつた場合を含む。）又は他の会社の取締役、会計参与、監査役若しくは執行役を退任した場合には、内閣府令で定めるところにより、遅滞なく、その旨を内閣総理大臣に届け出なければならない。 - 日本法令外国語訳データベースシステム

The rapid deterioration of business performance recently has led to an increase in the number of entities which refer to the going concern assumption in explanatory notes of their (quarterly) financial statements, and as supplementary information in the relevant auditor’s reports.Some attributed this to the fact that the Regulations Concerning Financial Statements, etc., which stipulate the disclosure of explanatory notes regarding the going concern assumption, and the Auditing Standards, which set out the auditor’s responsibility therewith, seem to require that, whenever certain events or conditions exist, explanatory notes and supplementary information concerning the going concern assumption be included automatically in the financial statements and the auditor’s report respectively.There are heightened concerns that this has resulted in the practice in which the explanatory notes are added on the basis of a mere existence of such facts without allowing any judgment. 例文帳に追加

近時の企業業績の急激な悪化に伴い、（四半期）財務諸表に継続企業の前提に関する注記や監査報告書に追記情報が付される企業が増加しているが、その背景として、継続企業の前提に関する注記の開示を規定している財務諸表等規則等やその監査を規定する監査基準において、一定の事象や状況が存在すれば直ちに継続企業の前提に関する注記及び追記情報の記載を要するとの規定となっているとの理解がなされ、一定の事実の存在により画一的に当該注記を行う実務となっているとの指摘がある。 - 金融庁

(4) The provisions of Article 830 (Action for Declaratory Judgment of Non-existence or Invalidation of a Resolution of a Shareholders Meeting, etc.), Article 831 (Action Seeking Revocation of a Resolution of a Shareholders Meeting, etc.), Article 834 (limited to the portion pertaining to item (xvi) and item (xvii)) (Defendant), Article 835(1) (Jurisdiction over and Transfer of an Action), Article 836(1) and (3) (Order to Provide Security), Article 837 (Mandatory Consolidation of Oral Arguments, etc.), Article 838 (Persons Affected by an Upholding Judgment), Article 846 (Liability for Damage in Cases Where the Plaintiff is Defeated), and Article 937(1) (limited to the portion pertaining to item (i), sub-item (g)) (Commissioning of Registration by a Judicial Decision) of the Companies Act shall apply mutatis mutandis to an action for a declaratory judgment of the non-existence or invalidity of a resolution made at a general meeting of members of a Specific Purpose Company or an action seeking the rescission of such a resolution. In this case, the phrases "a Shareholder, etc. (or, in cases where the Shareholders Meeting, etc., set forth respectively in each such items is an Organizational Meeting or a Class Organizational Meeting, a Shareholder, etc., a Shareholder at Incorporation, a Director at Incorporation or a Company Auditor at Incorporation)" and "a director, company auditor or liquidator (or, in cases where such resolution is a resolution of shareholders meeting or Class Meeting, it shall include a person who has the rights and obligations of a director, company auditor or liquidator pursuant to the provisions of Article 346(1) (including cases where it is applied mutatis mutandis pursuant to Article 479(4)), and in cases where such resolution is a resolution of an Organizational Meeting or Class Organizational Meeting, it shall include a Director at Incorporation or a Company Auditor at Incorporation)" in Article 831(1) of the Companies Act shall be deemed to be replaced with "members, directors, company auditors, and liquidators" and "a director, company auditor, or liquidator (including a person who has the rights and obligations of a director, company auditor, or liquidator pursuant to the provisions of Article 76(1) of the Asset Securitization Act (including the cases where it is applied mutatis mutandis pursuant to Article 168(5) of the Asset Securitization Act))" respectively, and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

４　会社法第八百三十条（株主総会等の決議の不存在又は無効の確認の訴え）、第八百三十一条（株主総会等の決議の取消しの訴え）、第八百三十四条（第十六号及び第十七号に係る部分に限る。）（被告）、第八百三十五条第一項（訴えの管轄及び移送）、第八百三十六条第一項及び第三項（担保提供命令）、第八百三十七条（弁論等の必要的併合）、第八百三十八条（認容判決の効力が及ぶ者の範囲）、第八百四十六条（原告が敗訴した場合の損害賠償責任）並びに第九百三十七条第一項（第一号トに係る部分に限る。）（裁判による登記の嘱託）の規定は、特定目的会社の社員総会の決議の不存在若しくは無効の確認又は取消しの訴えについて準用する。この場合において、同法第八百三十一条第一項中「株主等（当該各号の株主総会が創立総会又は種類創立総会である場合にあっては、株主等、設立時株主、設立時取締役又は設立時監査役）」とあるのは「社員、取締役、監査役又は清算人」と、「取締役、監査役又は清算人（当該決議が株主総会又は種類株主総会の決議である場合にあっては第三百四十六条第一項（第四百七十九条第四項において準用する場合を含む。）の規定により取締役、監査役又は清算人としての権利義務を有する者を含み、当該決議が創立総会又は種類創立総会の決議である場合にあっては設立時取締役又は設立時監査役を含む。）」とあるのは「取締役、監査役又は清算人（資産流動化法第七十六条第一項（資産流動化法第百六十八条第五項において準用する場合を含む。）の規定により取締役、監査役又は清算人としての権利義務を有する者を含む。）」と読み替えるものとするほか、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 8 (1) A director, executive officer, accounting advisor or a member who shall carry out its duties and company auditor of an Insurance Company shall not concurrently serve as the director, executive officer, accounting advisor or a member who shall carry out its duties or company auditor (including director, auditor or any other equivalent person) or employee of a bank (meaning a bank prescribed in Article 2, paragraph (1) (Definitions, etc.) of the Banking Act (Act No. 59 of 1981); the same shall apply hereinafter) or any other financial institution specified by a Cabinet Order, or a Financial Instruments Business Operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (limited to an operator that engages in a securities-related business (referring to any of the securities-related businesses prescribed in Article 28, paragraph (8) (Definitions) of the same Act); the same shall apply hereinafter), if such institution or operator is deemed as a specified person concerned (referring to a person that has a special relationship as specified by a Cabinet Order with the Insurance Company, such as a Subsidiary Company of the Insurance Company or a Subsidiary Company of the Insurance Holding Company of which the Insurance Company is a Subsidiary Company (excluding said Insurance Company). 例文帳に追加

第八条　保険会社の取締役、執行役、会計参与若しくはその職務を行うべき社員及び監査役は、特定関係者（当該保険会社の子会社、当該保険会社を子会社とする保険持株会社の子会社（当該保険会社を除く。）その他の当該保険会社と政令で定める特殊の関係のある者をいう。）に該当する銀行（銀行法（昭和五十六年法律第五十九号）第二条第一項（定義等）に規定する銀行をいう。以下同じ。）その他の政令で定める金融機関又は金融商品取引法（昭和二十三年法律第二十五号）第二条第九項（定義）に規定する金融商品取引業者（有価証券関連業（同法第二十八条第八項（定義）に規定する有価証券関連業をいう。以下同じ。）を行う者に限る。）の取締役、執行役、会計参与若しくはその職務を行うべき社員若しくは監査役（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

(4) When an insurance administrator, director, accounting advisor, company auditor or executive officer of a Stock Company, an acting director, 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) of that Act) or manager or an employee who has been entrusted with a type of or specific matter concerning its other operations, in soliciting the funds prescribed in Article 78, paragraph (1), in the case of an Entity Conversion from a Stock Company into a Mutual Company, has used an advertisement or other documents relating to the subscription of funds which contain a false statement regarding a material matter, or has offered an electromagnetic record which contains a false statement regarding a material matter for carrying out affairs for said solicitation for subscription in the case where an electromagnetic record has been created in lieu of the creation of said documents, the same punishment as in paragraph (1) 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、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又は支配人その他営業に関するある種類若しくは特定の事項の委任を受けた使用人が、第七十八条第一項の規定による基金の募集に当たり、基金の募集の広告その他基金の募集に関する文書であって重要な事項について虚偽の記載のあるものを行使し、又はこれらの書類の作成に代えて電磁的記録の作成がされている場合における当該電磁的記録であって重要な事項について虚偽の記録のあるものをその募集の事務の用に供したときも、第一項と同様とする。 - 日本法令外国語訳データベースシステム

(iv) a person who is an officer (which means a director, operating officer, managing partner, secretary, auditor, or an equivalent person to them; the same shall apply in the following item) or an employee of a trade secret holder from whom a trade secret has been disclosed, and, for a purpose of unfair competition, uses or discloses it in breach of the duty to keep safe custody of the trade secret (except for a person prescribed in the preceding item); 例文帳に追加

四　営業秘密を保有者から示されたその役員（理事、取締役、執行役、業務を執行する社員、監事若しくは監査役又はこれらに準ずる者をいう。次号において同じ。）又は従業者であって、不正の競争の目的で、その営業秘密の管理に係る任務に背き、その営業秘密を使用し、又は開示した者（前号に掲げる者を除く。） - 日本法令外国語訳データベースシステム

Article 265-38 (1) Every business year, the president shall prepare an inventory of property, balance sheet, and profit and loss statement, and a business report and statement of accounts according to the budget classifications for that business year (referred to as "Financial Statements, etc." in the following paragraph and following Article) and submit these to the auditor at least four weeks prior to the first ordinary General Meeting to be called after the end of that business year. 例文帳に追加

第二百六十五条の三十八　理事長は、毎事業年度、財産目録、貸借対照表及び損益計算書並びに当該事業年度の事業報告書及び予算の区分に従う決算報告書（次項及び次条において「財務諸表等」という。）を作成し、当該事業年度の終了後最初に招集する通常総会の開催日の四週間前までに、監事に提出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 Corporation shall without delay, when it has received the approval of the Prime Minister and Minister of Finance under the provision of paragraph (1), give public notice of the inventory of property, balance sheet, and profit and loss statement in the Official Gazette, and shall keep the Financial Statements, etc., annexed detailed statement, and the written opinion of the auditor set forth in the preceding paragraph at each office, and provide these for public inspection for a period of time specified by a Cabinet Office Ordinance or Ordinance of the Ministry of Finance. 例文帳に追加

３　機構は、第一項の規定による内閣総理大臣及び財務大臣の承認を受けたときは、遅滞なく、財産目録、貸借対照表及び損益計算書を官報に公告し、かつ、財務諸表等、附属明細書及び前項の監事の意見書を、各事務所に備え置き、内閣府令・財務省令で定める期間、一般の閲覧に供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) The Payment Fund, when submitting Financial Statements to the Minister of Health, Labour, and Welfare pursuant to the provisions of the preceding paragraph, shall attach a business report of said fiscal year, financial results that are prepared in accordance with categories of the budget, Financial Statements, and a statement of opinion of an auditor concerning the financial results, pursuant to the provisions of an Ordinance of the Minister of Health, Labour, and Welfare. 例文帳に追加

２　支払基金は、前項の規定により財務諸表を厚生労働大臣に提出するときは、厚生労働省令で定めるところにより、これに当該事業年度の事業報告書及び予算の区分に従い作成した決算報告書並びに財務諸表及び決算報告書に関する監事の意見書を添付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 Payment Fund, when it obtains the approval of the Minister of Health, Labour, and Welfare pursuant to the provisions of paragraph (1), shall provide public notice of the Financial Statements or a summary of the Financial Statements published in an official gazette without delay, and maintain said Financial Statements and supporting detailed statements, and the business report, financial results, and statement of the auditor as set forth in the preceding paragraph at each Business Office, and offer them for public perusal for the period as determined by an Ordinance of the Ministry of Health, Labour, and Welfare. 例文帳に追加

３　支払基金は、第一項の規定による厚生労働大臣の承認を受けたときは、遅滞なく、財務諸表又はその要旨を官報に公告し、かつ、財務諸表及び附属明細書並びに前項の事業報告書、決算報告書及び監事の意見書を、各事務所に備えて置き、厚生労働省令で定める期間、一般の閲覧に供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) The provisions of Article 387(2) and (3) (Remunerations for Company Auditors) of the Companies Act shall apply mutatis mutandis to the Remunerations, etc. paid to the company auditor of a Specific Purpose Company. In this case, the term "shareholders meeting" in that Article shall be deemed to be replaced with "general meeting of members" and the term "the preceding paragraph" in Article 387(2) of that Act shall be deemed to be replaced with "Article 89(1) of the Asset Securitization Act." 例文帳に追加

２　会社法第三百八十七条第二項及び第三項（監査役の報酬等）の規定は、特定目的会社の監査役の報酬等について準用する。この場合において、同条中「株主総会」とあるのは「社員総会」と、同条第二項中「前項」とあるのは「資産流動化法第八十九条第一項」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(2) When the JLSC submits the Financial Statements to the Minister of Justice pursuant to the provision of the preceding paragraph, the JLSC shall attach a business report for the business year in question and a settlement of accounts prepared in accordance with the budget category, as well as the written opinions of inspectors and an accounting auditor on the Financial Statements and the settlement of accounts. 例文帳に追加

２　支援センターは、前項の規定により財務諸表を法務大臣に提出するときは、これに当該事業年度の事業報告書及び予算の区分に従い作成した決算報告書を添え、並びに財務諸表及び決算報告書に関する監事及び会計監査人の意見を付けなければならない。 - 日本法令外国語訳データベースシステム

(4) When the JLSC obtains the approval provided for by paragraph (1), the JLSC shall officially announce the Financial Statements in the Official Gazette without delay, keep the Financial Statements, the business report and the settlement of accounts under paragraph (2) and documents stating the opinions of the inspectors and the accounting auditor at each office, and provide them for public inspection during the period provided for in an Ordinance of the Ministry of Justice. 例文帳に追加

４　支援センターは、第一項の承認を受けたときは、遅滞なく、財務諸表を官報に公告し、かつ、財務諸表並びに第二項の事業報告書、決算報告書並びに監事及び会計監査人の意見を記載した書面を、各事務所に備えて置き、法務省令で定める期間、一般の閲覧に供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) For the purpose of application of the provision of Article 161(1) in the case referred to in the preceding paragraph, if the other party to the act in question is the trustee, etc. or accounting auditor, the other party shall be presumed to have known, at the time of the act, that the trustee, etc. had the intention of conducting concealment or other disposition set forth in Article 161(1)(ii). 例文帳に追加

２　前項に規定する場合における第百六十一条第一項の規定の適用については、当該行為の相手方が受託者等又は会計監査人であるときは、その相手方は、当該行為の当時、受託者等が同項第二号の隠匿等の処分をする意思を有していたことを知っていたものと推定する。 - 日本法令外国語訳データベースシステム

(4) For the purpose of application of the provision of Article 168(2) in the case referred to in paragraph (1), if the other party to the act in question is the trustee, etc. or accounting auditor, the other party shall be presumed to have known, at the time of the act, that the trustee, etc. had the intention of conducting concealment or other disposition set forth in Article 168(2). 例文帳に追加

４　第一項に規定する場合における第百六十八条第二項の規定の適用については、当該行為の相手方が受託者等又は会計監査人であるときは、その相手方は、当該行為の当時、受託者等が同項の隠匿等の処分をする意思を有していたことを知っていたものと推定する。 - 日本法令外国語訳データベースシステム

(i) the act set forth in item (i) of the preceding paragraph: a Shareholder, etc. (meaning a shareholder, director or liquidator (or, for a Company with Company Auditors, it means a shareholder, director, company auditor or liquidator, and for a Company with Committees, it means a shareholder, director, executive officer or liquidator); hereinafter the same shall apply in this Section) of the incorporated Stock Company or a Partner, etc. (meaning a partner or liquidator; hereinafter the same shall apply in this paragraph) of the incorporated Membership Company; 例文帳に追加

一　前項第一号に掲げる行為　設立する株式会社の株主等（株主、取締役又は清算人（監査役設置会社にあっては株主、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。）又は設立する持分会社の社員等（社員又は清算人をいう。以下この項において同じ。） - 日本法令外国語訳データベースシステム

(a) a judicial decision on the appointment of a 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 under the provisions of Article 346(2), Article 351(2) or Article 401(3) (including the cases where it is applied mutatis mutandis pursuant to Article 403(3) and Article 420(3)); 例文帳に追加

イ　第三百四十六条第二項、第三百五十一条第二項又は第四百一条第三項（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。）の規定による一時取締役、会計参与、監査役、代表取締役、委員、執行役又は代表執行役の職務を行うべき者の選任の裁判 - 日本法令外国語訳データベースシステム

(v) a 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 appointed pursuant to the provisions of Article 346(2), Article 351(2) or Article 401(3) (including the cases where it is applied mutatis mutandis pursuant to Article 403(3) and Article 420(3)); 例文帳に追加

五　第三百四十六条第二項、第三百五十一条第二項又は第四百一条第三項（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、執行役又は代表執行役の職務を行うべき者 - 日本法令外国語訳データベースシステム

(5) At a Company with Board of Directors, the shareholders meeting may not resolve matters other than the matters listed in item (ii) of Article 298(1); provided, however, that this shall not apply to the election of the persons provided for in paragraph (1) or paragraph (2) of Article 316, nor to requests for the presence of an accounting auditor under Article 398(2). 例文帳に追加

５　取締役会設置会社においては、株主総会は、第二百九十八条第一項第二号に掲げる事項以外の事項については、決議をすることができない。ただし、第三百十六条第一項若しくは第二項に規定する者の選任又は第三百九十八条第二項の会計監査人の出席を求めることについては、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 383 (1) Company auditors shall attend the board of directors meeting, and shall state their opinions if they find it necessary; provided, however, that, in cases where there are two or more company auditors, if there is a provision on the vote by Special Directors pursuant to the provisions of Article 373(1), the specific company auditor who shall attend the board of directors meeting under paragraph (2) of that article shall be appointed by the company auditors from among the company auditors. 例文帳に追加

第三百八十三条　監査役は、取締役会に出席し、必要があると認めるときは、意見を述べなければならない。ただし、監査役が二人以上ある場合において、第三百七十三条第一項の規定による特別取締役による議決の定めがあるときは、監査役の互選によって、監査役の中から特に同条第二項の取締役会に出席する監査役を定めることができる。 - 日本法令外国語訳データベースシステム

(i) a person who, at the time of submission of the Securities Registration Statement, is an Officer (meaning a director, accounting advisor, company auditor or executive officer, or a person who can be regarded as equivalent thereto; the same shall apply hereinafter, except in Article 163 to Article 167) of the company having submitted the Securities Registration Statement, or an incorporator of the company (limited to cases where the Securities Registration Statement was submitted before the establishment of the company); 例文帳に追加

一　当該有価証券届出書を提出した会社のその提出の時における役員（取締役、会計参与、監査役若しくは執行役又はこれらに準ずる者をいう。第百六十三条から第百六十七条までを除き、以下同じ。）又は当該会社の発起人（その提出が会社の成立前にされたときに限る。） - 日本法令外国語訳データベースシステム

(ii) in cases where the person specified in the items of paragraph (1) is a juridical person or other organization, a person who is a director, accounting advisor, company auditor or executive officer, or a person who can be regarded as equivalent thereto, of the juridical person or other organization at the time of the submission of the Public Notice for Commencing Tender Offer, etc., the Tender Offer Notification or the Tender Offeror's Answer or at the time of the preparation of the Tender Offeror Statement. 例文帳に追加

二　第一項各号に掲げる者が法人その他の団体である場合には、当該法人その他の団体のその公開買付開始公告等、公開買付届出書若しくは対質問回答報告書の提出又は公開買付説明書の作成を行つた時における取締役、会計参与、監査役、執行役、理事若しくは監事又はこれらに準ずる者 - 日本法令外国語訳データベースシステム

Article 87-7 (1) When the Prime Minister has appointed a provisional director, provisional accounting advisor, provisional company auditor, provisional representative director, provisional executive officer or a provisional representative executive officer under the provisions of paragraph (2) of the preceding Article, he/she shall request the registration to that effect to the registry office in the district of the location of the head office of the Stock Company-Type Financial Instruments Exchange. 例文帳に追加

第八十七条の七　内閣総理大臣は、前条第二項の規定により、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したときは、当該株式会社金融商品取引所の本店の所在地の登記所にその旨の登記を嘱託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 100-20 When the court has appointed a liquidator of a Financial Instruments Membership Corporation under the provision of Article 100-9, the court may order the Financial Instruments Membership Corporation to pay the remuneration. The amount of remuneration to be paid to a liquidator shall be determined by the court, after conducting a hearing of statement from said liquidator and an auditor. 例文帳に追加

第百条の二十　裁判所は、第百条の九の規定により裁判所が金融商品会員制法人の清算人を選任した場合においては、金融商品会員制法人に報酬を支払わせることができる。清算人に対して支払う報酬の額は、当該清算人及び監事の陳述を聴き、裁判所が定める。 - 日本法令外国語訳データベースシステム

Article 106-2 A company auditor of a Specified Stock Company-Type Financial Instruments Exchange which is a company with board of company auditors, or an audit committee member appointed by the audit committee of a Specified Stock Company-Type Financial Instruments Exchange which is a company with committees may, if he/she finds it necessary, attend the Self-Regulating Committee of the Specified Stock Company-Type Financial Instruments Exchange to state his/her opinions. 例文帳に追加

第百六条の二　監査役会設置会社である特定株式会社金融商品取引所の監査役又は委員会設置会社である特定株式会社金融商品取引所の監査委員会により選定された監査委員は、必要があると認めるときは、特定株式会社金融商品取引所の自主規制委員会に出席し、意見を述べることができる。 - 日本法令外国語訳データベースシステム

Article 207-3 An Officer (including a provisional director, provisional auditor, provisional accounting advisor, and provisional executive officer) of an Authorized Financial Instruments Firms Association, Financial Instruments Exchange, Self-Regulation Organization prescribed in Article 85(1), or Financial Instruments Exchange Holding Company shall be punished by a non-penal fine of not more than one million yen in the following cases: 例文帳に追加

第二百七条の三　認可金融商品取引業協会、金融商品取引所、第八十五条第一項に規定する自主規制法人又は金融商品取引所持株会社の役員（仮理事及び仮監事並びに仮取締役、仮会計参与、仮監査役及び仮執行役を含む。）は、次の場合においては、百万円以下の過料に処する。 - 日本法令外国語訳データベースシステム

Article 46-11-2 The Institute shall, without delay, give a public notice of the balance sheet and cash flow statements in an official gazette every business year after the resolution of the general assembly meeting as prescribed in Article 46-6, as well as keep the balance sheet, cash flow statements, supplemental schedules, business report and written opinions of an auditor at the office and make them available for public inspection for a period specified by Cabinet Office Ordinance. 例文帳に追加

第四十六条の十一の二　協会は、毎事業年度、第四十六条の六に規定する総会の決議を経た後、遅滞なく、貸借対照表及び収支計算書を官報に公告し、かつ、貸借対照表、収支計算書、附属明細書、事業報告書及び監事の意見書を、事務所に備えて置き、内閣府令で定める期間、一般の閲覧に供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

(4) A cooperative (excluding a cooperative requiring an audit by an accounting auditor prescribed in Article 40-2) whose total number of partner (partner of the member cooperatives in the case of a federation of cooperatives) does not exceed the standard specified by a Cabinet Order under Article 35, paragraph (6) may provide in the articles of formation that the scope of audits conducted by its auditors shall be limited to those concerning accounting, notwithstanding the provisions of paragraph (2). 例文帳に追加

４　組合員（協同組合連合会にあつては、会員たる組合の組合員）の総数が第三十五条第六項の政令で定める基準を超えない組合（第四十条の二第一項に規定する会計監査人の監査を要する組合を除く。）は、第二項の規定にかかわらず、その監事の監査の範囲を会計に関するものに限定する旨を定款で定めることができる。 - 日本法令外国語訳データベースシステム

(2) In the case where a cooperative for which an audit by an accounting auditor is required pursuant to the provisions of Article 40-2, paragraph (1) has a subsidiary company, etc., said cooperative shall, each business year, prepare, in addition to the documents set forth in the preceding paragraph, documents stating the status of the operations and property of said cooperative and said subsidiary company, etc. in a consolidated manner, and submit them to an administrative agency. 例文帳に追加

２　第四十条の二第一項の規定により会計監査人の監査を要する組合が子会社等を有する場合には、当該組合は、毎事業年度、前項の書類のほか、当該組合及び当該子会社等の業務及び財産の状況を連結して記載した書類を作成し、行政庁に提出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 the case where the provisions of Article 430 of the Companies Act (Act No. 86 of 2005) are applied mutatis mutandis to a liquidator of a Member Commodity Exchange pursuant to the provisions of Article 77, paragraph (2) of the Act, "an officer, etc." in the same paragraph shall be deemed to be replaced with "a liquidator of a Member Commodity Exchange," and "other officers, etc." shall be deemed to be replaced with "an auditor." 例文帳に追加

２　法第七十七条第二項の規定により会員商品取引所の清算人について会社法（平成十七年法律第八十六号）第四百三十条の規定を準用する場合においては、同条中「役員等が」とあるのは「会員商品取引所の清算人が」と、「他の役員等」とあるのは「監事」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

(3) There shall be no resolution adopted at an Investors' meeting on matters other than those listed in Article 90-2, paragraph (1), item (ii); provided, however, that this shall not apply to the appointment of persons prescribed in Article 316, paragraph (1) or paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to paragraph (1) of the following Article or to the request for attendance of the accounting auditor prescribed in Article 115-4. 例文帳に追加

３　投資主総会は、第九十条の二第一項第二号に掲げる事項以外の事項については、決議をすることができない。ただし、次条第一項において準用する会社法第三百十六条第一項若しくは第二項に規定する者の選任又は第百十五条の四の会計監査人の出席を求めることについては、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

(4) The provisions of Article 396, paragraph (2) through paragraph (4) of the Companies Act shall apply mutatis mutandis to the accounting auditor of an Investment Corporation. In this case, the phrase "directors and accounting advisors as well as managers or other employees" in Article 396, paragraph (2) of that Act shall be deemed to be replaced with "corporate officer(s) and executive liquidator(s)" and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

４　会社法第三百九十六条第二項から第四項までの規定は、投資法人の会計監査人について準用する。この場合において、同条第二項中「取締役及び会計参与並びに支配人その他の使用人」とあるのは「執行役員及び清算執行人」と読み替えるものとするほか、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 115-3 (1) When an accounting auditor, in the course of his/her duties, finds any misconduct or any material fact that is in violation of laws and regulations or of the certificate of incorporation with regard to the execution of the duties of a corporate officer or an executive liquidator, he/she shall report to that effect to the supervisory officers or liquidation supervisors without delay. 例文帳に追加

第百十五条の三　会計監査人は、その職務を行うに際して執行役員又は清算執行人の職務の執行に関し不正の行為又は法令若しくは規約に違反する重大な事実があることを発見したときは、遅滞なく、これを監督役員又は清算監督人に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

Article 130 The Financial Statements, asset investment reports, and statements related to the distribution of monies as well as the annexed detailed statements thereof prescribed under paragraph (2) of the preceding Article (with regard to the asset investment reports and the annexed detailed statements thereof, limited to the part concerning the accounts) shall be audited by an accounting auditor pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

第百三十条　前条第二項の計算書類、資産運用報告及び金銭の分配に係る計算書並びにこれらの附属明細書（資産運用報告及びその附属明細書については、会計に関する部分に限る。）は、内閣府令で定めるところにより、会計監査人の監査を受けなければならない。 - 日本法令外国語訳データベースシステム

(3) With regard to application of the provisions of Article 331(1)(iii) (Qualifications of Directors) of the Companies Act (including the cases where it is applied mutatis mutandis pursuant to Article 335(1) (Qualifications of Company Auditors) and Article 402(4) (Election of Executive Officers) of that Act) to directors, executive officers or auditor of a Bank, the term "this Act" in that item shall be deemed to be replaced with "the Banking Act, this Act." 例文帳に追加

３　銀行の取締役、執行役又は監査役に対する会社法第三百三十一条第一項第三号（取締役の資格等）（同法第三百三十五条第一項（監査役の資格等）及び第四百二条第四項（執行役の選任等）において準用する場合を含む。）の規定の適用については、同号中「この法律」とあるのは、「銀行法、この法律」とする。 - 日本法令外国語訳データベースシステム

Article 27 The Prime Minister may, when a Bank has violated any laws and regulations, its articles of incorporation or a disposition by the Prime Minister based on any laws and regulations or has committed an act that harms the public interest, order said Bank to suspend the whole or part of its business or to dismiss its director, executive officer, accounting advisor, or company auditor, or rescind the license set forth in Article 4(1). 例文帳に追加

第二十七条　内閣総理大臣は、銀行が法令、定款若しくは法令に基づく内閣総理大臣の処分に違反したとき又は公益を害する行為をしたときは、当該銀行に対し、そ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、又は第四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

(iv) That the person has no Officer (meaning a member in charge of executing business (including, in cases where the member in charge of executing business is a juridical person, a person who is to perform its duties), director, executive officer, accounting advisor (including, in cases where an accounting advisor is a juridical person, the member who is to perform its duties), auditor, representative person, administrator, or any other person equivalent thereto; the same shall apply in this Chapter) who falls under any of the following sub-items: 例文帳に追加

四　役員（業務を執行する社員（業務を執行する社員が法人であるときは、その職務を行うべき者を含む。）、取締役、執行役、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を含む。）、監査役、代表者若しくは管理人又はこれらに準ずる者をいう。以下この章において同じ。）のうちに、次のいずれかに該当する者がないこと。 - 日本法令外国語訳データベースシステム

Article 52 A person who has conducted the acts falling under either of the following items (in the case such person is a juridical person, its director, executing officer, accounting advisor, or a member who is to perform such duties, or its auditor, director, representative person, member in charge of executing business, or liquidator) shall be punished by a non-penal fine of not more than 100,000 yen: 例文帳に追加

第五十二条　次の各号のいずれかに該当する場合においては、その行為をした者（その者が法人であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、理事、監事、代表者、業務を執行する社員又は清算人）は、十万円以下の過料に処する。 - 日本法令外国語訳データベースシステム

(3) When a person who was a director, audit counselor, auditor or employee of the Company or one of the Regional Companies has received, demanded or promised to receive a bribe in response to a solicitation in connection with such persons having committed an improper act or having omitted a proper act in the course of performing such person's functions while such person was in office, such person shall be guilty of an offense and liable to penal servitude for a term not exceeding two years. 例文帳に追加

３　会社及び地域会社の取締役、会計参与、監査役又は職員であつた者が、その在職中に請託を受けて、職務上不正の行為をしたこと又は相当の行為をしなかつたことに関して、賄賂を収受し、要求し、又は約束したときは、二年以下の懲役に処する。 - 日本法令外国語訳データベースシステム

(2) With respect to the account settlement and general inventory, balance sheet and profit and loss statement of the Public Corporation for the business year commencing on April 1, 1984, precedents shall continue to apply, except parts pertaining to Article 10 paragraph (2) item (ii) and Article 58 paragraph (1) (limited to part related to the audit report to be submitted by the auditor) of the Nippon Telegraph and Telephone Public Corporation Act. 例文帳に追加

２　公社の昭和五十九年四月一日に始まる事業年度に係る決算並びに財産目録、貸借対照表及び損益計算書については、日本電信電話公社法第十条第二項第二号及び第五十八条第一項（監事の監査報告書に係る部分に限る。）に係る部分を除き、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

He succeeded in mass production of tin-plate for the first time in Japan, and served as a corporate manager or a director for many companies including financial institutions, such as the president of Hokkaido Jinzo Hiryo (Hokkaido chemical fertilizer), the chairman of Nippon Paint Co., Ltd., the co-representative of Kabuki-za Theater, the director of Shinagawa Bank, the first director of Chiyoda Life Insurance Company when it was founded, the director of Nichigas Inc. and the auditor of Nippon Jinzokenshi (Japan rayon yarn) (later Teijin Ltd.). 例文帳に追加

その他日本で最初にブリキの大量製出に成功したり、北海道人造肥料社長、日本ペイント会長、歌舞伎座共同代表、品川銀行、千代田生命保険相互の創立で取締役、日本瓦斯取締役、日本人造絹糸（のち帝人）監査役、など多くの会社、銀行、等の経営者・役員を務めた。 - Wikipedia日英京都関連文書対訳コーパス

According to "Richo" (a book on office organizations in the Edo bakufu), 30,000 ryo was paid to Nagasaki bugyo, 100 ryo to each bugyo shihai kumigashira (officers supporting bugyo) in Nagasaki, Uraga and Sado, 70 ryo to those in Niigata, 80 ryo to tsutsumi bugyo (magistrate in charge of river banks) concurrently working as kaisen aratameyaku (supervisor in charge of cargo vessels) in Sekka Shu (Kawachi Province), 25 ryo to gonyuyo torishirabeyaku (auditor for the Kyoto Imperial Palace) in Kyoto, 10 ryo to bugyo shihai ginmiyaku (officers supporting bugyo) in Nikko, and 20 ryo each to ozendokoro kumigashira (head of the food department) and okuozendokoro kumigashira (head of the inner palace food department). 例文帳に追加

『吏徴』によれば、長崎奉行には3000両、長崎・浦賀・佐渡の各奉行支配組頭には100両、新潟奉行支配組頭には70両、摂河州堤奉行兼廻船改役には80両、京都御入用取調役には25両、日光奉行支配吟味役には10両、御膳所組頭・奥御膳所組頭に各20両などを支給している。 - Wikipedia日英京都関連文書対訳コーパス

The Business Accounting Council (the “BAC” or the “Council”) first introduced provisions regarding the assumption that an entity would continue its business for a reasonable period of time (hereinafter referred to as the “going concern assumption”) to the Auditing Standards when they were revised in 2002, so as to address the increased concern of stakeholders, given the series of bankruptcies and considering the surroundings inter-alia that the International Standards on Auditing (ISAs) direct an auditor to address the going concern assumption. 例文帳に追加

企業が将来にわたって事業活動を継続するとの前提（以下「継続企業の前提」という。）に関する監査基準については、平成１４年の監査基準の改訂に際して、企業破綻の事例が相次ぎ、利害関係者の要望が強くなったことなどを背景に国際監査基準（ＩＳＡ）などでも義務づけられていたことなどから導入されたものである。 - 金融庁

Under the current reporting standards, if there are events or conditions that may cast significant doubt, and management does not present a reasonable strategic plan or the like designed to resolve that doubt, the auditor is required to evaluate whether to disclaim an opinion as in cases where they are unable to fulfill an audit procedure that they believe is necessary. 例文帳に追加

また、現行の報告基準において、重要な疑義を抱かせる事象又は状況が存在している場合において、経営者がその疑義を解消させるための合理的な経営計画等を示さないときには、重要な監査手続を実施できなかった場合に準じ、意見の表明の適否を判断することとされている。 - 金融庁