「auditor」に関連した英語例文の一覧と使い方(15ページ目) - Weblio英語例文検索

(8) If events or conditions are identified that may cast significant doubt on the entity’s ability to continue as a going concern, the auditor shall determine whether or not a material uncertainty regarding the going concern assumption exists, with regard to the management’s assessment and plans for future actions for a reasonable period of time. 例文帳に追加

８ 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が存在すると判断した場合には、当該事象又は状況に関して合理的な期間について経営者が行った評価及び対応策について検討した上で、なお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なければならない。 - 金融庁

(1) When using the work of other auditors, the auditor shall determine the nature and extent of his or her reliance on that work, taking into account the significance of the financial information on which the other auditors performed the work, and reliability of their work considering their quality control policies and procedures. 例文帳に追加

１ 監査人は、他の監査人によって行われた監査の結果を利用する場合には、当該他の監査人によって監査された財務諸表等の重要性、及び他の監査人の品質管理の状況等に基づく信頼性の程度を勘案して、他の監査人の実施した監査の結果を利用する程度及び方法を決定しなければならない。 - 金融庁

If the auditor concludes that the financial statements prepared by management present fairly, in all material respects, the financial position, the results of operations and the cash flows of the entity in accordance with generally accepted accounting principles, he or she shall express his or her opinion of the effect (hereafter “unmodified opinion”). 例文帳に追加

監査人は、経営者の作成した財務諸表が、一般に公正妥当と認められる企業会計の基準に準拠して、企業の財政状態、経営成績及びキャッシュ・フローの状況をすべての重要な点において適正に表示していると認められると判断したときは、その旨の意見（この場合の意見を「無限定適正意見」という。）を表明しなければならない。 - 金融庁

(1) The auditor shall express a qualified opinion with a description of qualification, if the accounting policy whether its selection or application, or the manner of presentation in the financial statements, is inappropriate and that an unmodified opinion cannot be expressed, but that the effect is not so material and pervasive to conclude that the financial statements as a whole are not presented fairly. 例文帳に追加

１ 監査人は、経営者が採用した会計方針の選択及びその適用方法、財務諸表の表示方法に関して不適切なものがあり、無限定適正意見を表明することができない場合において、その影響が財務諸表を全体として虚偽の表示に当たるとするほどには重要でないと判断したときには、除外事項を付した限定付適正意見を表明しなければならない。 - 金融庁

(1)The auditor shall express a qualified opinion with a description of qualification when he or she has not been able to carry out audit procedures that he or she believes are necessary, thus an unmodified opinion cannot be expressed, but the effects of such audit procedures are not so material and pervasive such that he or she is unable to express an opinion on the financial statements taken as a whole. 例文帳に追加

１ 監査人は、重要な監査手続を実施できなかったことにより、無限定適正意見を表明することができない場合において、その影響が財務諸表に対する意見表明ができないほどには重要でないと判断したときには、除外事項を付した限定付適正意見を表明しなければならない。 - 金融庁

(4) The auditor shall give particular consideration when expressing his or her opinion having followed the provisions similar to the situations where he or she is not able to perform substantial audit procedures that he or she believes are necessary, if there are multiple and complex uncertainties on which he or she believes that the effect of a particular contingency is not determinable and the possible effect in the financial statements is of major proportions. 例文帳に追加

４ 監査人は、将来の帰結が予測し得ない事象又は状況について、財務諸表に与える当該事象又は状況の影響が複合的かつ多岐にわたる場合には、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ができるか否かを慎重に判断しなければならない。 - 金融庁

With respect to the structural aspect of corporate governance, a diverse range of measures has been taken by way of legislation, stock exchange rules and so forth in recent years. For example, the "Company with Committees" system was introduced as an alternative to the statutory auditor system. A requirement was also introduced for large companies and listed companies to require establishment of a board of auditors, comprising of at least three auditors, at least half of whom must be external auditors. 例文帳に追加

ガバナンス機構のあり方については、近年、例えば、監査役設置会社制度に加えて委員会設置会社制度が導入されたほか、監査役設置会社についても、大会社や上場会社では、３人以上の監査役から成り、その半数以上が社外監査役とされる監査役会の設置が義務付けられるなど、法制や取引所ルール等により各般の措置が講じられてきている。 - 金融庁

Audit working papers are prescribed by the cabinet office orders and the GAAS.Also,Auditing Standards Board Report No. 16 of the JICPA stipulates that audit working papers are to be prepared as materials to prove that audit work was performed in accordance with the GAAS and that the auditor’s opinion was prepared with sufficient and appropriate audit evidence, while meeting the requirements of completeness, orderliness, clarity, accuracy, and economy. 例文帳に追加

監査調書については、内閣府令、監査基準に定められており、また、監査基準委員会報告書第16号には監査基準に準拠した監査の実施及び十分かつ適切な監査証拠に基づいて監査意見を形成したことを立証するための資料として作成するものであり、完全性、秩序性、明瞭性、正確性及び経済性の要件を具備するものと定められている。 - 金融庁

The Internal Control Audit and the Financial Statement Audit are, in principle, performed integrally by the same external auditor. The audit evidence obtained in the process of the Internal Control Audit may be used as audit evidence for the Financial Statement Audit, and vice versa. 例文帳に追加

内部統制監査は､原則として、同一の監査人により、財務諸表監査と一体となって行われるものである。内部統制監査の過程で得られた監査証拠は､財務諸表監査の内部統制の評価における監査証拠として利用され、また、財務諸表監査の過程で得られた監査証拠も内部統制監査の証拠として利用されることがある｡ - 金融庁

The internal control reporting system, which is introduced as a requirement of the Financial Instruments and Exchange Law, aims to assure the effectiveness of internal control over financial reporting through management's evaluation and reporting of, and external auditor's audit on, internal control. It does not directly require organizations to design and operate internal control to achieve objectives other than the reliability of financial reporting. 例文帳に追加

金融商品取引法で導入された内部統制報告制度は、経営者による評価及び報告と監査人による監査を通じて財務報告に係る内部統制についての有効性を確保しようとするものであり、財務報告の信頼性以外の他の目的を達成するための内部統制の整備及び運用を直接的に求めるものではない。 - 金融庁

Process-level risks are usually managed through control activities incorporated in the business operations, while company-level risks should be managed by designing and operating internal controls covering the entire organization, including development of clear management policies and strategies, strengthening of board of director, corporate auditor or audit committee functions, enhancement of monitoring undertaken by the internal audit function, and the like. 例文帳に追加

業務プロセスのリスクについては、通常、業務の中に組み込まれた統制活動等で対応することとなるが、全社的なリスクについては、明確な経営方針及び経営戦略の策定、取締役会及び監査役又は監査委員会の機能の強化、内部監査部門などのモニタリングの強化等、組織全体を対象とする内部統制を整備し、運用して対応することが必要となる。 - 金融庁

Also, if the amount of consolidated income before income taxes and minority interests is negative or remarkably less than in an average year, keep in mind that it is possible to discuss with the external auditor as needed, and for example instead of 5% (of consolidated income before income taxes and minority interests), revise the ratio or change the index as needed, or exclude special factors etc. in the consolidated income before income taxes and minority interests. 例文帳に追加

また、例年と比較して連結税引前利益の金額が著しく小さくなった場合や負になった場合には、必要に応じて監査人との協議の上、（連結税引前利益の）例えば５％ではなく、必要に応じて比率の修正や指標の変更を行うことや連結税引前利益において特殊要因等を除外することがありうることに留意する。 - 金融庁

When assessing the effectiveness of a subsidiary's internal control over financial reporting, the parent company may use the subsidiary's report on internal control over financial reporting (including reports received from the subsidiary in the course of preparation), provided that the subsidiary: 1) is a listed company; 2) has prepared its internal control report based on this standard and the report has been audited by an external auditor. 例文帳に追加

なお、子会社が上場しており、当該子会社が本基準に基づき内部統制報告書を作成し監査を受けている場合、親会社は、当該子会社の財務報告に係る内部統制の有効性の評価に当たって、当該子会社の財務報告に係る内部統制報告書（内部統制報告書が作成途上である場合における当該子会社からの報告等を含む。）を利用することができる。 - 金融庁

Also keep in mind that for a smaller and less-complex organization, etc., there are situations in which efficient investigation of operations is possible. 　For example, to verify the implementation situation of internal controls, use the results of daily direct monitoring by the management, and results of internal controls verification by the external auditor (e.g. reports which summarize results of visiting audits such as onsite inspections of inventory). 例文帳に追加

また、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においては、経営者が直接行った日常的モニタリングの結果や監査役が直接行った内部統制の検証結果（例えば、棚卸の立会などの往査の結果をまとめた報告書等）を内部統制の実施状況の検証として利用するなど、効率的な運用状況の検討が可能な場合があることに留意する。 - 金融庁

To provide a presentation support system which solves the problem that a slave picture is an obstacle and other display processing is not smoothly performed because of display processing for the slave picture when a picture for an auditor is displayed as the slave picture on a picture for a presenter, and supports the presenter to give a significant presentation.例文帳に追加

発表者用画面上に子画面として聴講者用画面の表示を行う際、子画面が邪魔になったり、子画面の表示処理によって他の表示処理が滑らかに行われないなどの課題を解決し、発表者が有意義なプレゼンテーションを行うことを支援するプレゼンテーション支援システムを提供することを目的とする。 - 特許庁

A foot switch system is constituted by a network 1000, a clean bench 1001, footwear 1002 with an RFID tag added thereto, a housing 1003 for storing an RFID reader, a display lamp 1004, a worker 1005, a monitoring camera 1006, a monitoring device 1007 for monitoring, an auditor 1008, and a host computer 1009.例文帳に追加

ネットワーク１０００、クリーンベンチ１００１、ＲＦＩＤタグを付加したフットウエア１００２、ＲＦＩＤリーダーを収納する筺体１００３、表示ランプ１００４、作業者１００５、監視カメラ１００６、監査用モニター装置１００７、監査人１００８、ホストコンピュータ１００９という構成である。 - 特許庁

A response server company A obtains usage reserving state of a facility such as a baseball ground B from a facility manager C of the facility, broadcasts a usage reserving program produced based on the obtained usage reserving state information using the data broadcast from a broadcast station D, and receives usage reserving application of the facility from the auditor E of the broadcasted usage reserving program through the Internet 10.例文帳に追加

応答サーバー会社（Ａ）は、野球場等の施設（Ｂ）の施設管理者（Ｃ）から当該施設の利用予約状況の情報を入手し、当該入手した利用予約状況の情報に基づいて制作した利用予約番組を放送局（Ｄ）からデータ放送を利用して放送し、前記放送した利用予約番組の視聴者（Ｅ）からインターネット１０を介して前記施設の利用予約の申込みを受け付ける。 - 特許庁

A picture composing means 306 is operative to put together picture data for the presenter generated by a presenter picture data generating means 304 and slave picture data generated by processing the picture data for the auditor by a slave picture data generating means 305 according to instruction contents of a user input means 301 supplied to a control means 300 or the picture composing means 306 through the control means 300.例文帳に追加

画面合成手段３０６が、制御手段３００あるいは制御手段３００を介して画面合成手段３０６に供給されるユーザー入力手段３０１の指示内容にしたがって、発表者用画面データ生成手段３０４で生成された発表者用画面データと、子画面データ生成手段３０５で聴講者用画面データを加工して生成された子画面データとを合成するように動作する。 - 特許庁

In the case where there was a violation set forth in the following items, a founder, an officer (including a provisional director, a provisional representative director and a provisional executive officer) or a liquidator of a Commodity Exchange, an officer (including a provisional director) of an association, an officer or a liquidator of a Consignor Protection Membership Corporation or an officer (including a provisional director and a provisional auditor) or a liquidator of a Consignor Protection Fund which committed such act shall be punished by a civil fine of not more than 300 thousand yen: 例文帳に追加

次の各号に掲げる違反があつた場合においては、その行為をした商品取引所の発起人、役員（仮理事並びに仮取締役及び仮執行役を含む。）若しくは清算人、協会の役員（仮理事を含む。）、委託者保護会員制法人の役員若しくは清算人又は委託者保護基金の役員（仮理事及び仮監事を含む。）若しくは清算人は、三十万円以下の過料に処する。 - 経済産業省

Meanwhile, the term “a worker” means a person who is engaged in the business of an entity handling personal information under the direct or indirect instruction and supervision of the business operator within the organization of the business operator, and includes not only a hired employee (permanent employee, contract employee, part-time employee, and temporary employee, etc.) but also a director, an executive officer, an administration officer, an auditor, an inspector, and a dispatched employee, etc. 例文帳に追加

なお、「従業者」とは、個人情報取扱事業者の組織内にあって直接間接に事業者の指揮監督を受けて事業者の業務に従事している者をいい、雇用関係にある従業員（正社員、契約社員、嘱託社員、パート社員、アルバイト社員等）のみならず、取締役、執行役、理事、監査役、監事、派遣社員等も含まれる。 - 経済産業省

In the case where the provisions of Article 430 of the Company 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 "an other officer, etc." shall be deemed to be replaced with "an auditor." 例文帳に追加

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。 - 経済産業省

(2) During the first two calendar years following [add effectiveness date] for all registrants and the first four calendar years for any smaller reporting company, a registrant will not be required to submit an audit report of its Conflict Minerals Report prepared by an independent private sector auditor with respect to the conflict minerals in any of its products that are “DRC conflict undeterminable.”例文帳に追加

(2)［発行日を記入］の後、すべての登録者に関して最初の2暦年、小規模な報告会社に関して最初の4暦年の間、登録者は、「DRCコンフリクト判定不能」である製品に含まれる紛争鉱物に関して、独立した民間部門の監査人によって作成された紛争鉱物報告書の監査報告書を提出することを求められない。 - 経済産業省

Article 333 (1) In the case where an incorporator of an Insurance Company, etc., director at the time of its incorporation, executive officer at the time of its incorporation, company auditor at the time of its incorporation, director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, accounting auditor or a member who shall carry out its duties, liquidator, commissioned company prescribed in Article 144, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 272-30, paragraph (2)), insurance administrator, insurance inspector, liquidator representative set forth in Article 525, paragraph (1) of the Companies Act (including the cases where it is applied mutatis mutandis pursuant to Article 184), supervising committee member set forth in Article 527, paragraph (1) of the same Act (including the cases where it is applied mutatis mutandis pursuant to Article 184), examination committee member set forth in Article 533 of the same Act (including the cases where it is applied mutatis mutandis pursuant to Article 184), acting director, executive officer, company auditor or liquidator 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 prescribed in Article 322, paragraph (1), item (vi) or Article 960, paragraph (1), item (v) of the Companies Act, any person who shall carry out the duties of a temporary liquidator or Representative Liquidator prescribed in Article 322, paragraph (2), item (iii) or Article 960, paragraph (2), item (iii) of the same Act, any person who shall carry out the duties of a temporary accounting auditor prescribed in Article 328, paragraph (1), item (iii) or Article 967, paragraph (1), item (iii) of the same Act, inspector, administrator of shareholder registry, administrator of bond registry, bond administrator, bond administrator who is succeeding the affairs, representative bondholder, resolution executor or manager, a Representative Person in Japan of a foreign Insurance Company, etc, liquidator, commissioned company prescribed in Article 144, paragraph (1), as applied mutatis mutandis pursuant to Article 211, insurance administrator, insurance inspector or manager, any person who represents a license Specified Juridical Person and subscription member in Japan, any person who has concluded a contract set forth in Article 190, paragraph (3) with a Foreign Insurance Company, etc., any person who has concluded a contract set forth in Article 223, paragraph (3) with a license Specified Juridical Person or any person who has concluded a contract set forth in Article 272-5, paragraph (3) with a small sum short-term insurer, officer of Policyholders protection corporation, Large Holder of Insurance Voting Rights (when the Large Holder of Insurance Voting Rights is a juridical person (including organizations that are not juridical persons listed in Article 2-2, paragraph (1), item (i); hereinafter the same shall apply in this paragraph except for items (lxv) and (lxxi)), its director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, representative person, manager, member who executes the business, or liquidator, including former large holders of insurance voting rights in the case where large holders of insurance voting rights are no longer large holders of insurance voting rights), insurance major shareholder or Short Term Insurance Major Shareholder (when the insurance major shareholder or Short Term Insurance Major Shareholder is a juridical person, its director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, representative person, manager, member who executes the business, or liquidator, including former insurance major shareholders or Major Shareholder of Small Amount and Short Term Insurance Provider in the case where Major Shareholders of Insurance Company or Short Term Insurance Major Shareholders are no longer Major Shareholders of Insurance Company or Major Shareholder of Small Amount and Short Term Insurance Provider), Specified Major Shareholder or specified Major Shareholders of Insurance Company (when the Specified Major Shareholder or specified Major Shareholders of Insurance Company is a juridical person, its director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, representative person, manager, member who executes the business, or liquidator, including former Specified Major Shareholders or specified Major Shareholders of Insurance Company in the case where Specified Major Shareholders or specified Major Shareholders of Insurance Company are no longer holders of the voting rights of an Insurance Company, etc. which amount to not less than the Major Shareholder Threshold), the director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, manager or liquidator of an Insurance Holding Company or Small Amount and Short Term Insurance Holding Company (including former insurance holding companies or Small Amount and Short Term Insurance Holding Companies in the case where insurance holding companies or Small Amount and Short Term Insurance Holding Companies are no longer insurance holding companies or Small Amount and Short Term Insurance Holding Companies), or the director, executive officer, accounting advisor or a member who shall carry out its duties, company auditor, manager, member who executes the business or liquidator of a Specified Holding Company or specified Small Amount and Short Term Insurance Holding Company (including former specified holding companies or specified Small Amount and Short Term Insurance Holding Companies in the case where specified holding companies or specified Small Amount and Short Term Insurance Holding Companies are no longer holding companies of which an Insurance Company, etc. is a Subsidiary Company) falls under any of the following items, he/she shall be punished by a non-penal fine of not more than one million yen; provided, however, that this shall not apply when a punishment shall be given for the act: 例文帳に追加

第三百三十三条　保険会社等の発起人、設立時取締役、設立時執行役、設立時監査役、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、会計監査人若しくはその職務を行う社員、清算人、第百四十四条第一項（第二百七十二条の三十第二項において準用する場合を含む。）に規定する受託会社、保険管理人、保険調査人、会社法第五百二十五条第一項（第百八十四条において準用する場合を含む。）の清算人代理、同法第五百二十七条第一項（第百八十四条において準用する場合を含む。）の監督委員、同法第五百三十三条（第百八十四条において準用する場合を含む。）の調査委員、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、執行役、監査役若しくは清算人の職務を代行する者、第三百二十二条第一項第六号若しくは会社法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、第三百二十二条第二項第三号若しくは同法第九百六十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、第三百二十八条第一項第三号若しくは同法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、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、決議執行者若しくは支配人、外国保険会社等の日本における代表者、清算人、第二百十一条において準用する第百四十四条第一項に規定する受託会社、保険管理人、保険調査人若しくは支配人、免許特定法人及び引受社員を日本において代表する者、外国保険会社等と第百九十条第三項の契約を締結した者、免許特定法人と第二百二十三条第三項の契約を締結した者若しくは少額短期保険業者と第二百七十二条の五第三項の契約を締結した者、機構の役員、保険議決権大量保有者（保険議決権大量保有者が保険議決権大量保有者でなくなった場合における当該保険議決権大量保有者であった者を含み、保険議決権大量保有者が法人（第二条の二第一項第一号に掲げる法人でない団体を含む。第六十五号及び第七十一号を除き、以下この項において同じ。）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、代表者、支配人、業務を執行する社員又は清算人）、保険主要株主若しくは少額短期保険主要株主（保険主要株主又は少額短期保険主要株主が保険主要株主又は少額短期保険主要株主でなくなった場合における当該保険主要株主又は少額短期保険主要株主であった者を含み、保険主要株主又は少額短期保険主要株主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、代表者、支配人、業務を執行する社員又は清算人）、特定主要株主若しくは特定少額短期主要株主（特定主要株主又は特定少額短期主要株主が保険会社等の主要株主基準値以上の数の議決権の保有者でなくなった場合における当該特定主要株主又は特定少額短期主要株主であった者を含み、特定主要株主又は特定少額短期主要株主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、代表者、支配人、業務を執行する社員又は清算人）、保険持株会社若しくは少額短期保険持株会社（保険持株会社又は少額短期保険持株会社が保険持株会社又は少額短期保険持株会社でなくなった場合における当該保険持株会社又は少額短期保険持株会社であった会社を含む。）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、支配人若しくは清算人又は特定持株会社若しくは特定少額短期持株会社（特定持株会社又は特定少額短期持株会社が保険会社等を子会社とする持株会社でなくなった場合における当該特定持株会社又は特定少額短期持株会社であった会社を含む。）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、支配人、業務を執行する社員若しくは清算人は、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

(g) a director, executive officer, accounting advisor, or company auditor who has received a dismissal order pursuant to the provisions of Article 44(2) or Article 45(2), a Representative in Japan or a resident officer of a branch office who has received a dismissal order pursuant to the provisions of Article 59(2) or Article 60(2), an officer who has received a dismissal order pursuant to the provisions of Article 82(2), or a director, executive officer, accounting advisor, company auditor, or a person equivalent thereto who has received a dismissal order pursuant to the provisions of laws and regulations of a foreign state that are equivalent to this Act, where five years have yet to elapse since the date of receipt of said disposition; or 例文帳に追加

ト　第四十四条第二項若しくは第四十五条第二項の規定により解任を命ぜられた取締役若しくは執行役、会計参与若しくは監査役、第五十九条第二項若しくは第六十条第二項の規定により解任を命ぜられた国内における代表者若しくは支店に駐在する役員若しくは第八十二条第二項の規定により解任を命ぜられた役員又はこの法律に相当する外国の法令の規定により解任を命ぜられた取締役若しくは執行役、会計参与若しくは監査役若しくはこれらに準ずる者でその処分を受けた日から五年を経過しない者 - 日本法令外国語訳データベースシステム

(3) With regard to an accounting auditor, the provisions of Article 35-3 of this Act and Article 329, paragraph (1), Article 337, Article 338, paragraph (1) and paragraph (2), Article 339, Article 340, paragraphs (1) to (3), Article 344, paragraph (1) and paragraph (2), Article 345, paragraphs (1) to (3), Article 396, paragraphs (1) to (5), Article 397, paragraph (1) and paragraph (2), Article 398, paragraph (1) and paragraph (2), and Article 399, paragraph (1) of the Companies Act shall apply mutatis mutandis. In this case, the term "accounting advisor" in Article 345, paragraph (1) and paragraph (2) of the same Act shall be deemed to be replaced with "accounting auditor," the term "Ordinance of the Ministry of Justice" in Article 396, paragraph (1) and paragraph (2), item (ii) of the same Act shall be deemed to be replaced with "ordinance of the competent ministry, and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

３　会計監査人については、第三十五条の三並びに会社法第三百二十九条第一項、第三百三十七条、第三百三十八条第一項及び第二項、第三百三十九条、第三百四十条第一項から第三項まで、第三百四十四条第一項及び第二項、第三百四十五条第一項から第三項まで、第三百九十六条第一項から第五項まで、第三百九十七条第一項及び第二項、第三百九十八条第一項及び第二項並びに第三百九十九条第一項の規定を準用する。この場合において、同法第三百四十五条第一項及び第二項中「会計参与」とあるのは「会計監査人」と、同法第三百九十六条第一項及び第二項第二号中「法務省令」とあるのは「主務省令」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 51-3 (1) In any of the cases listed in the following items, a person who was an officer (including a provisional director) or representative person of a Money Lenders' Association a Registered Training Agency (in the case where the Registered Training Agency is a juridical person, its director, executing officer, accounting advisor, or a member who performed such duties, or its auditor, director, representative person, a member in charge of executing its business, or its liquidator) or a director, executive officer, accounting advisor, or a member who performed such duties, or an auditor, director, representative person, member in charge of executing business, or liquidator of a Designated Credit Bureau and who has committed the act in question shall be punished by a non-penal fine of not more than 300,000 yen: 例文帳に追加

第五十一条の三　次の各号のいずれかに該当する場合においては、その行為をした貸金業協会の役員（仮理事を含む。）若しくは代表者であつた者、登録講習機関（その登録講習機関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）又は指定信用情報機関の取締役、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若しくは清算人は、三十万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

B. Equity method affiliated companies should be included in the scope for management's assessment of internal control. In that case, however, where the affiliated company has prepared its report on internal control based on this standard, and the report has been audited by an external auditor; or the affiliated company is a subsidiary of another company, the parent of the affiliate has prepared its report on internal control based on this standard and the report has been audited by an external auditor, these affiliated companies should be treated the same as the listed subsidiaries under the preceding paragraph A. When an affiliate cannot be assessed in the same manner as that of a subsidiary due to factors such as the existence of other controlling shareholders, investment interest and equity method profit or loss in the affiliate, or dispatched or interlocking officers (directors, corporate auditors, etc.), management should focus on company-level controls and perform procedures such as sending out questionnaires, inquiring, or reviewing reports prepared by the affiliate. 例文帳に追加

ロ． 持分法適用となる関連会社は、評価範囲を決定する際の対象に含まれる。ただし、当該関連会社が本基準に基づき内部統制報告書を作成し監査を受けている場合、又は当該関連会社が他の会社の子会社であって当該関連会社の親会社が本基準に基づき内部統制報告書を作成し監査を受けている場合には、イ．のなお書きに準じて取り扱う。なお、当該関連会社における他の支配株主の存在の有無、当該関連会社への投資持分及び持分法損益の状況、役員（取締役、監査役等）の派遣や兼任の状況などによって、子会社と同様の評価が行えないことが考えられるが、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧等適切な方法により評価を行う必要がある。 - 金融庁

We recognize that an audit objective requiring an auditor to express an opinion or conclusion as to whether the design of the issuer’s due diligence measures as set forth in the Conflict Minerals Report, with respect to the period covered by the report, is in conformity with, in all material respects, the criteria set forth in the nationally or internationally recognized due diligence framework used by the issuer, and whether the issuer’s description of the due diligence measures it performed as set forth in the Conflict Minerals Report, with respect to the period covered by the report, is consistent with the due diligence process that the issuer undertook, is not as comprehensive as an audit objective requiring an auditor to express an opinion or conclusion as to whether the due diligence measures were effective, or to express an opinion or conclusion as to whether or not the issuer’s necessary conflict minerals are “DRC conflict free,” which are more similar to audit objectives in our other rules.例文帳に追加

我々は、紛争鉱物報告書に記された発行人のデュー・ディリジェンスの措置のデザインが、その報告書の対象期間に関してすべての重大な点で、発行人によって用いられた国内的または国際的に認められたデュー・ディリジェンスの枠組の基準に従っているか否か、および報告書の対象期間に関して紛争鉱物報告書に示されたデュー・ディリジェンスの措置に関する発行人の記述が当該発行人によって実行されたデュー・ディリジェンス・プロセスと一致しているかどうかについて、意見または結論を表明することを監査人に求めるという監査目的は、デュー・ディリジェンスの措置が有効であるかどうか、あるいは発行人の必要な紛争鉱物が「DRCコンフリクト・フリー」であるかどうかについて意見または結論を表明することを監査人に求めるという監査目的より範囲が狭いことを認識している。後者の方がSECの他の規則の監査目的に近い。 - 経済産業省

Article 65 In any of the following cases, the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager or liquidator of the Bank (including a company that had been said Bank in the case where the license from the Prime Minister set forth in Article 4(1) lost its effect as a result of the Bank falling under any of each item from Article 41(i) to (iii) inclusive), the representative person, agent or manager of the Foreign Bank, the Major Holder of the Bank's Voting Rights (including a person who had been a Major Holder of the Bank's Voting Rights in the case where the Major Holder of the Bank's Voting Rights became a person who is no longer a Major Holder of the Bank's Voting Rights and, when the Major Holder of the Bank's Voting Rights is a juridical person, etc. (meaning any juridical person and any organization without juridical personality specified in Article 3-2(1)(i); hereinafter the same shall apply in this Article), it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said juridical person, etc.), the Major Shareholder of the Bank (including a person who had been the Major Shareholder of Bank in the case where the major shareholder of the Bank became a person who is no longer a Major Shareholder of Bank and, when the Major Shareholder of Bank is a Juridical Person, etc., it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said juridical person, etc.), the Specified Major Shareholder (including a person who had been the Specified Major Shareholder in the case where the Specified Major Shareholder became a person who is no longer a holder of voting rights of the Bank which amounts to the Major Shareholder Threshold or more and, when the Specifies Major Shareholder is a juridical person, etc., it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said juridical person, etc.), the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager, or liquidator of the Bank Holding Company (including a company that had been the Bank Holding Company in the case where the Bank Holding Company became a company that is no longer a Bank Holding Company), the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager, member who executes the operation, or liquidator of the Specified Holding Company (including a company that had been the Specified Holding Company in the case where the Specified Holding Company became a company that is no longer a Holding Company having a Bank as its Subsidiary Company), or the Bank Agent (when the Bank Agent is a juridical person, it shall be the director, executive officer, auditor, director, inspector, representative person, member who executes the operation, or liquidator of said Bank Agent) that has committed such act shall be punished by a fine of not more than one million yen: 例文帳に追加

第六十五条　次の各号のいずれかに該当する場合には、その行為をした銀行（銀行が第四十一条第一号から第三号までのいずれかに該当して第四条第一項の内閣総理大臣の免許が効力を失つた場合における当該銀行であつた会社を含む。）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、支配人若しくは清算人、外国銀行の代表者、代理人若しくは支配人、銀行議決権大量保有者（銀行議決権大量保有者が銀行議決権大量保有者でなくなつた場合における当該銀行議決権大量保有者であつた者を含み、銀行議決権大量保有者が法人等（法人及び第三条の二第一項第一号に掲げる法人でない団体をいう。以下この条において同じ。）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、代表者、管理人、支配人、業務を執行する社員又は清算人）、銀行主要株主（銀行主要株主が銀行主要株主でなくなつた場合における当該銀行主要株主であつた者を含み、銀行主要株主が法人等であるときは、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、代表者、管理人、支配人、業務を執行する社員又は清算人）、特定主要株主（特定主要株主が銀行の主要株主基準値以上の数の議決権の保有者でなくなつた場合における当該特定主要株主であつた者を含み、特定主要株主が法人等であるときは、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、代表者、管理人、支配人、業務を執行する社員又は清算人）、銀行持株会社（銀行持株会社が銀行持株会社でなくなつた場合における当該銀行持株会社であつた会社を含む。）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、支配人若しくは清算人、特定持株会社（特定持株会社が銀行を子会社とする持株会社でなくなつた場合における当該特定持株会社であつた会社を含む。）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、支配人、業務を執行する社員若しくは清算人又は銀行代理業者（銀行代理業者が法人であるときは、その取締役、執行役、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、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 65 In any of the following cases, the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager or liquidator of the Bank (including a company that had been said Bank in the case where the license from the Prime Minister set forth in Article 4, paragraph (1) lost its effect as a result of the Bank falling under any of Article 41, items (i) to (iii) inclusive), the representative person, agent or manager of the Foreign Bank, the Major Holder of Voting Rights in the Bank (including a person who had been a Major Holder of Voting Rights in the Bank in the case where the Major Holder of Voting Rights in the Bank became a person who is no longer a Major Holder of Voting Rights in the Bank and, when the Major Holder of Voting Rights in the Bank is a Juridical Person, etc. (meaning any juridical person and any organization without juridical personality specified in Article 3-2, paragraph (1), item (i); hereinafter the same shall apply in this Article), it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said Juridical Person, etc.), the Bank's Major Shareholder (including a person who had been the Bank's Major Shareholder in the case where the major shareholder of the Bank became a person who is no longer the Bank's Major Shareholder and, when the Bank's Major Shareholder is a Juridical Person, etc., it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said Juridical Person, etc.), the Specified Major Shareholder (including a person who had been the Specified Major Shareholder in the case where the Specified Major Shareholder became a person who is no longer a holder of voting rights in the Bank that amount to the Lowest Threshold for a Major Shareholder or more and, when the Specified Major Shareholder is a Juridical Person, etc., it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, representative person, administrator, manager, member who executes the operation, or liquidator of said Juridical Person, etc.), the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager, or liquidator of the Bank Holding Company (including a company that had been the Bank Holding Company in the case where the Bank Holding Company became a company that is no longer a Bank Holding Company), the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, manager, member who executes the operation, or liquidator of the Specified Holding Company (including a company that had been the Specified Holding Company in the case where the Specified Holding Company became a company that is no longer a Holding Company which has a Bank as its Subsidiary Company), or the Bank Agent (when the Bank Agent is a juridical person, it shall be the director, executive officer, accounting advisor or the members who are to perform the duties of the accounting advisors, auditor, board member, inspector, representative person, member who executes the operation, or liquidator of said Bank Agent) that has committed such act shall be punished by a fine of not more than one million yen: 例文帳に追加

第六十五条　次の各号のいずれかに該当する場合には、その行為をした銀行（銀行が第四十一条第一号から第三号までのいずれかに該当して第四条第一項の内閣総理大臣の免許が効力を失つた場合における当該銀行であつた会社を含む。）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、支配人若しくは清算人、外国銀行の代表者、代理人若しくは支配人、銀行議決権大量保有者（銀行議決権大量保有者が銀行議決権大量保有者でなくなつた場合における当該銀行議決権大量保有者であつた者を含み、銀行議決権大量保有者が法人等（法人及び第三条の二第一項第一号に掲げる法人でない団体をいう。以下この条において同じ。）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、代表者、管理人、支配人、業務を執行する社員又は清算人）、銀行主要株主（銀行主要株主が銀行主要株主でなくなつた場合における当該銀行主要株主であつた者を含み、銀行主要株主が法人等であるときは、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、代表者、管理人、支配人、業務を執行する社員又は清算人）、特定主要株主（特定主要株主が銀行の主要株主基準値以上の数の議決権の保有者でなくなつた場合における当該特定主要株主であつた者を含み、特定主要株主が法人等であるときは、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、代表者、管理人、支配人、業務を執行する社員又は清算人）、銀行持株会社（銀行持株会社が銀行持株会社でなくなつた場合における当該銀行持株会社であつた会社を含む。）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、支配人若しくは清算人、特定持株会社（特定持株会社が銀行を子会社とする持株会社でなくなつた場合における当該特定持株会社であつた会社を含む。）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、支配人、業務を執行する社員若しくは清算人又は銀行代理業者（銀行代理業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、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

(vi) 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 53-15, paragraph (2) of the Companies Act, as applied mutatis mutandis pursuant to Article 53-15, Article 401, paragraph (3) of that Act, as applied mutatis mutandis pursuant to Article 53-25, paragraph (2) (including the cases where it is applied mutatis mutandis pursuant to Article 53-27, paragraph (3)) or Article 401, paragraph (3) of that Act, as applied mutatis mutandis pursuant to Article 420, paragraph (3) of that Act, as applied mutatis mutandis pursuant to Article 53-32; 例文帳に追加

六　第五十三条の十二第二項、第五十三条の十五において準用する会社法第三百五十一条第二項、第五十三条の二十五第二項において準用する同法第四百一条第三項（第五十三条の二十七第三項において準用する場合を含む。）又は第五十三条の三十二において準用する同法第四百二十条第三項において準用する同法第四百一条第三項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

Article 8 For the purpose of applying the provision of Article 254-2, item (iii) (Grounds for Disqualification of Director) of the Commercial Code (including the cases where it is applied mutatis mutandis pursuant to Article 280, paragraph (1) (Company Auditor) and Article 430, paragraph (2) (Liquidator) of said Code) as applied with relevant replacements of terms pursuant to Article 12, paragraph (1) of the Current Act, a person punished pursuant to the provisions of the Former Act (including the provisions of the Former Act that shall remain applicable pursuant to the present Supplementary Provisions) shall be deemed to have been punished pursuant to the provisions of the Current Act on the day when the person received the original punishment. 例文帳に追加

第八条　新法第十二条第一項の規定により読み替えて適用する商法第二百五十四条ノ二第三号（取締役の欠格事由）（同法第二百八十条第一項（監査役）及び第四百三十条第二項（清算人）において準用する場合を含む。）の規定の適用については、旧法の規定（この附則の規定によりなお従前の例によることとされる場合における旧法の規定を含む。）により刑に処せられた者は、その処分を受けた日において、新法の規定により刑に処せられたものとみなす。 - 日本法令外国語訳データベースシステム

(3) If the total numbers of persons deemed to have been appointed as an Executive Director or an Auditor as prescribed in the preceding paragraph exceed the fixed number of Executive Directors or Auditors prescribed respectively in Article 21 of the New Act, the current total number of Executive Directors or Auditors shall be deemed to be the fixed number until the total number becomes equal to or less than the fixed number prescribed respectively in the same Article due to their resignation or the expiration of their terms of office, irrespective of the provisions of the same Article. 例文帳に追加

３　前項の規定により理事又は監事として任命されたものとみなされる者の総数がそれぞれ新法第二十一条に規定する理事又は監事の定員を超える場合には、これらの者の退任又は任期の満了により理事又は監事の総数がそれぞれ同条に規定するその定員以下となるまでの間、同条の規定にかかわらず、理事又は監事の総数を理事又は監事の定員とみなす。 - 日本法令外国語訳データベースシステム

Article 142 (1) Where an order of commencement of rehabilitation proceedings is made against the rehabilitation debtor who is a juridical person, the court, when it finds it necessary, upon the petition of the rehabilitation debtor, etc. or by its own authority, with regard to a claim for damages based on the liabilities of the rehabilitation debtor's director, executive officer, inspector, auditor, liquidator or any other person equivalent thereto (hereinafter referred to as "officer" in this Article to Article 145), may issue a temporary restraining order upon the property of these officers. 例文帳に追加

第百四十二条　裁判所は、法人である再生債務者について再生手続開始の決定があった場合において、必要があると認めるときは、再生債務者等の申立てにより又は職権で、再生債務者の理事、取締役、執行役、監事、監査役、清算人又はこれらに準ずる者（以下この条から第百四十五条までにおいて「役員」という。）の責任に基づく損害賠償請求権につき、役員の財産に対する保全処分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 177 (1) Where an order of commencement of bankruptcy proceedings is made against a debtor who is a juridical person, the court, when it finds it necessary, upon the petition of a bankruptcy trustee or by its own authority, with regard to a claim for damages based on the liabilities of the juridical person's director, executive officer, inspector, auditor, liquidator or any other person equivalent thereto (hereinafter referred to as "officer" in this Section), may issue a temporary restraining order upon the property of these officers. 例文帳に追加

第百七十七条　裁判所は、法人である債務者について破産手続開始の決定があった場合において、必要があると認めるときは、破産管財人の申立てにより又は職権で、当該法人の理事、取締役、執行役、監事、監査役、清算人又はこれらに準ずる者（以下この節において「役員」という。）の責任に基づく損害賠償請求権につき、当該役員の財産に対する保全処分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

(3) For the purpose of application of the provision of Article 162(1)(i) in the case referred to in paragraph (1), if the creditor is the trustee, etc. or accounting auditor, the creditor shall be presumed to have known, at the time of the act set forth in Article 162(1)(i), either of the facts set forth in (a) or (b) of Article 162(1)(i) for the cases listed in (a) or (b), respectively (in the case set forth in (a), both the facts that the bankrupt was unable to pay debts and that the bankrupt suspended payments). 例文帳に追加

３　第一項に規定する場合における第百六十二条第一項第一号の規定の適用については、債権者が受託者等又は会計監査人であるときは、その債権者は、同号に掲げる行為の当時、同号イ又はロに掲げる場合の区分に応じ、それぞれ当該イ又はロに定める事実（同号イに掲げる場合にあっては、支払不能であったこと及び支払の停止があったこと）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) In cases where the Stock Company does not file an Action for Pursuing Liability, etc. within sixty days from the day of the demand under the provisions of paragraph (1), if there is a request by the shareholder who made such demand or the incorporator, Director at Incorporation, Company Auditor at Incorporation, Officer, etc. or liquidator set forth in that paragraph, it shall, without delay, notify the person who made such a request of the reason for not filing an Action for Pursuing Liability, etc. in writing or by any other method prescribed by the applicable Ordinance of the Ministry of Justice. 例文帳に追加

４　株式会社は、第一項の規定による請求の日から六十日以内に責任追及等の訴えを提起しない場合において、当該請求をした株主又は同項の発起人、設立時取締役、設立時監査役、役員等若しくは清算人から請求を受けたときは、当該請求をした者に対し、遅滞なく、責任追及等の訴えを提起しない理由を書面その他の法務省令で定める方法により通知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 314 In cases where a director, an accounting advisor, a company auditor or an executive officer is requested by the shareholders to provide explanations on certain matters at the shareholders meeting, they shall provide necessary explanations with respect to such matters; provided, however, that this shall not apply in cases where such matters are not relevant to the matters that are the purpose of the shareholders meeting, or in cases where such explanations are to the serious detriment of the common interest of the shareholders, or in other cases prescribed by the applicable Ordinance of the Ministry of Justice as the cases where there are justifiable grounds. 例文帳に追加

第三百十四条　取締役、会計参与、監査役及び執行役は、株主総会において、株主から特定の事項について説明を求められた場合には、当該事項について必要な説明をしなければならない。ただし、当該事項が株主総会の目的である事項に関しないものである場合、その説明をすることにより株主の共同の利益を著しく害する場合その他正当な理由がある場合として法務省令で定める場合は、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 370 A Company with Board of Directors may provide in the articles of incorporation to the effect that, in cases where directors submit a proposal with respect to a matter which is the purpose of the resolution of board of directors meeting, if all directors (limited to those who are entitled to participate in votes with respect to such matter) manifest their intention to agree to such proposal in writing or by means of Electromagnetic Records (except for the case, at a Company with Auditors, where a company auditor states his/her objections to such proposal), it shall be deemed that the resolution to approve such proposal at the board of directors meeting has been made. 例文帳に追加

第三百七十条　取締役会設置会社は、取締役が取締役会の決議の目的である事項について提案をした場合において、当該提案につき取締役（当該事項について議決に加わることができるものに限る。）の全員が書面又は電磁的記録により同意の意思表示をしたとき（監査役設置会社にあっては、監査役が当該提案について異議を述べたときを除く。）は、当該提案を可決する旨の取締役会の決議があったものとみなす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

(6) The provisions of paragraph (1) and paragraph (2) of Article 372 shall apply mutatis mutandis to the report to board of liquidators at a Company with Board of Liquidators. In such cases, in paragraph (1) of Article 372, the words "the directors, Accounting Advisors, Company Auditors or Accounting Auditor(s)" shall be read as "liquidators or Company Auditors," "directors (" shall be read as "liquidators (" and "directors and" shall be read as "liquidators and"; and in paragraph (2) of Article 372, the words "paragraph (2) of Article 363" shall be read as "paragraph (2) of Article 363 applied mutatis mutandis under paragraph (8) of Article 489"; 例文帳に追加

６　第三百七十二条第一項及び第二項の規定は、清算人会設置会社における清算人会への報告について準用する。この場合において、同条第一項中「取締役、会計参与、監査役又は会計監査人」とあるのは「清算人又は監査役」と、「取締役（」とあるのは「清算人（」と、「取締役及び」とあるのは「清算人及び」と、同条第二項中「第三百六十三条第二項」とあるのは「第四百八十九条第八項において準用する第三百六十三条第二項」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

(3) The provisions of Article 42 (limited to the part pertaining to item (i)) and Article 105, paragraph (3) and paragraph (4) (excluding item (iii)) shall apply mutatis mutandis to a release from liability under the provisions of paragraph (1), the provisions of Article 43 shall apply mutatis mutandis to the claim pertaining to liability under the provisions of paragraph (1), and the provisions of Article 45 shall apply mutatis mutandis to an action pertaining to the demand under the provisions of paragraph (1). In this case, the phrase "the trustee has shown bad faith or gross negligence in the performance of the duties" in Article 105, paragraph (4), item (ii) shall be deemed to be replaced with "the accounting auditor has shown bad faith or gross negligence in the performance of the duties." 例文帳に追加

３　第四十二条（第一号に係る部分に限る。）並びに第百五条第三項及び第四項（第三号を除く。）の規定は第一項の規定による責任の免除について、第四十三条の規定は第一項の規定による責任に係る債権について、第四十五条の規定は第一項の規定による請求に係る訴えについて、それぞれ準用する。この場合において、第百五条第四項第二号中「受託者がその任務」とあるのは、「会計監査人がその職務」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 the trustee, the trust property administrator, a person who acts for the trustee who was appointed by an order of provisional disposition prescribed in Article 56 of the Civil Preservation Act, or the incorporated trust property administrator or trust supervisor of a trust with accounting auditors has, in violation of the provisions of Article 250, paragraph (3), failed to carry out the procedures for appointing an accounting auditor, such person shall be punished by a non-criminal fine of not more than one million yen; provided, however, that this shall not apply if the act in question should be subject to criminal punishment. 例文帳に追加

４　会計監査人設置信託の受託者、信託財産管理者、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受託者の職務を代行する者、信託財産法人管理人又は信託監督人は、第二百五十条第三項の規定に違反して、会計監査人の選任の手続をすることを怠ったときは、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

(xi) an Officer of a Membership-Type Financial Instruments Exchange (including a provisional director and provisional auditor; the same shall apply in the following item) or an employee of a Membership-Type Financial Instruments Exchange that received delegation for certain kinds or specified items concerning the business who has uttered Prospectus containing misstatement on important matters or advertisement and other documents concerning said recruitment, in soliciting persons to subscribe for shares to be issued under the provisions of Article 101-9 (including private placement; hereinafter the same shall apply in this item); 例文帳に追加

十一　第百一条の九の規定により発行する株式を引き受ける者の募集（私募を含む。以下この号において同じ。）をするに当たり、重要な事項について虚偽の記載のある目論見書、当該募集の広告その他の当該募集に関する文書を行使した会員金融商品取引所の役員（仮理事及び仮監事を含む。次号において同じ。）又は事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 - 日本法令外国語訳データベースシステム

(4) A cooperative may prescribe in its articles of formation that, in the case where a director has made a proposal regarding a matter that is subject to a resolution of the council, if all directors (limited to those who are able to participate in the vote regarding said matter) have manifested their consent to said proposal in writing or by way of an electromagnetic record (except when an auditor has objected to said proposal in the case of a cooperative other than a cooperative limiting the audit authority), the council shall be deemed to have adopted a resolution approving said proposal. 例文帳に追加

４　組合は、理事が理事会の決議の目的である事項について提案をした場合において、当該提案につき理事（当該事項について議決に加わることができるものに限る。）の全員が書面又は電磁的記録により同意の意思表示をしたとき（監査権限限定組合以外の組合にあつては、監事が当該提案について異議を述べたときを除く。）は、当該提案を可決する旨の理事会の決議があつたものとみなす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

Article 53-2 In the case where the directors or the auditor have been requested by partner to provide an explanation on a certain matter at the general meeting, they shall provide the necessary explanation with respect to such matter; provided, however, that this shall not apply in the case where such matter is not relevant to the matters that are the purpose of the general meeting, or in cases where such explanation is to the serious detriment of the common interest of the partner, or in any other case specified by an ordinance of the competent ministry as a case where there are justifiable grounds. 例文帳に追加

第五十三条の二　理事及び監事は、総会において、組合員から特定の事項について説明を求められた場合には、当該事項について必要な説明をしなければならない。ただし、当該事項が総会の目的である事項に関しないものである場合、その説明をすることにより組合員の共同の利益を著しく害する場合その他正当な理由がある場合として主務省令で定める場合は、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