「auditors」に関連した英語例文の一覧と使い方(21ページ目) - Weblio英語例文検索

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

Article 439 With respect to Companies with Accounting Auditors, in cases where the Financial Statements that have been approved pursuant to Article 436(3) satisfy the requirements prescribed by the applicable Ordinance of the Ministry of Justice as statements that accurately indicate the status of the assets and profits and losses of a Stock Company in compliance with applicable laws and regulations and the articles of incorporation, the provisions of paragraph (2) of the preceding article shall not apply. In such cases, directors shall report the contents of such Financial Statements to the annual shareholders meeting. 例文帳に追加

第四百三十九条　会計監査人設置会社については、第四百三十六条第三項の承認を受けた計算書類が法令及び定款に従い株式会社の財産及び損益の状況を正しく表示しているものとして法務省令で定める要件に該当する場合には、前条第二項の規定は、適用しない。この場合においては、取締役は、当該計算書類の内容を定時株主総会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 512 (1) In cases where a petition is filed for the commencement of the special liquidation, if the court finds it necessary, it may, in response to the petition by the creditors, liquidators, Company Auditors or shareholders or ex officio, order that the following procedures be suspended until a decision is made on the filing of a petition for the commencement of the special liquidation; provided, however, that, with respect to the bankruptcy procedures listed in item (i), this shall be limited to cases where the ruling to commence bankruptcy procedures is not yet been handed down, and with respect to the procedures listed in item (ii), this shall be limited to cases where the creditors that petitioned for such procedures are not likely to suffer undue loss: 例文帳に追加

第五百十二条　裁判所は、特別清算開始の申立てがあった場合において、必要があると認めるときは、債権者、清算人、監査役若しくは株主の申立てにより又は職権で、特別清算開始の申立てにつき決定があるまでの間、次に掲げる手続の中止を命ずることができる。ただし、第一号に掲げる破産手続については破産手続開始の決定がされていない場合に限り、第二号に掲げる手続についてはその手続の申立人である債権者に不当な損害を及ぼすおそれがない場合に限る。 - 日本法令外国語訳データベースシステム

(2) Even during the period from the time when a petition for commencement of special liquidation is filed to the time when a ruling is handed down on such petition, if the court finds it necessary, the court may, in response to the petitions by the creditors, liquidators, Company Auditors or shareholders or ex officio, effect the temporary restraining orders under the provisions of the preceding paragraph. The same shall apply if an immediate appeal in paragraph (5) of Article 890 is filed against the ruling to dismiss the petition for the commencement of special liquidation 例文帳に追加

２　裁判所は、特別清算開始の申立てがあった時から当該申立てについての決定があるまでの間においても、必要があると認めるときは、債権者、清算人、監査役若しくは株主の申立てにより又は職権で、前項の規定による保全処分をすることができる。特別清算開始の申立てを却下する決定に対して第八百九十条第五項の即時抗告がされたときも、同様とする。 - 日本法令外国語訳データベースシステム

(2) Even during the period from the time when a petition for commencement of special liquidation is filed to the time when a ruling is handed down on such petition, if the court finds it necessary, the court may, in response to the petitions by the creditors, liquidators, Company Auditors or shareholders or ex officio, effect the disposition under the provisions of the preceding paragraph. The same shall apply if immediate appeal under paragraph (5) of Article 890 is filed against the ruling to dismiss the petition for the commencement of special liquidation 例文帳に追加

２　裁判所は、特別清算開始の申立てがあった時から当該申立てについての決定があるまでの間においても、必要があると認めるときは、債権者、清算人、監査役若しくは株主の申立てにより又は職権で、前項の規定による処分をすることができる。特別清算開始の申立てを却下する決定に対して第八百九十条第五項の即時抗告がされたときも、同様とする。 - 日本法令外国語訳データベースシステム

Article 542 (1) In cases where an order for commencement of special liquidation is issued, if the court finds it necessary to supervise the liquidation, the court may, with respect to rights to seek damages pursuant to the liability of the incorporators, directors upon incorporation, Company Auditors upon incorporation, Qualified Officers provided for in paragraph (1) of Article 423 or liquidators (hereinafter in this Subsection referred to as "Subject Officers"), in response to the petition by the Liquidating Stock Company or ex officio, effect temporary restraining orders against the assets of such Subject Officers 例文帳に追加

第五百四十二条　裁判所は、特別清算開始の命令があった場合において、清算の監督上必要があると認めるときは、清算株式会社の申立てにより又は職権で、発起人、設立時取締役、設立時監査役、第四百二十三条第一項に規定する役員等又は清算人（以下この款において「対象役員等」という。）の責任に基づく損害賠償請求権につき、当該対象役員等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

(4) For the purpose of the application of the provisions of Article 222, paragraph (4), paragraph (5) and paragraph (8) in the case of a trust with accounting auditors, the term "prepare" in paragraph (4) of said Article shall be deemed to be replaced with "prepare and receive an accounting audit set forth in Article 252, paragraph (1) of," the phrase "the content thereof" in paragraph (5) of said Article shall be deemed to be replaced with "the content thereof and an accounting audit report," the phrase "prepared" in paragraph (8) of said Article shall be deemed to be replaced with "prepared and received an accounting audit set forth in Article 252, paragraph (1) of," and the phrase "such documents)" in paragraph (8) of said Article shall be deemed to be replaced with "such documents) and the accounting audit report." 例文帳に追加

４　会計監査人設置信託における第二百二十二条第四項、第五項及び第八項の規定の適用については、同条第四項中「作成しなければ」とあるのは「作成し、第二百五十二条第一項の会計監査を受けなければ」と、同条第五項中「その内容」とあるのは「その内容及び会計監査報告」と、同条第八項中「作成した場合には」とあるのは「作成し、第二百五十二条第一項の会計監査を受けた場合には」と、「当該書面）」とあるのは「当該書面）及び当該会計監査報告」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

(a) a person other than a stock company (limited to those with a board of directors, company auditors, or Committees (meaning Committees prescribed in Article 2(xii) of the Companies Act)) and a juridical person of the same kind as a company with a board of directors established in compliance with laws and regulations of a foreign state (when a person intends to engage in Type I Financial Instruments Business, limited to a person who engages in the same kind of business as Type I Financial Instruments Business in a foreign state in compliance with laws and regulations of said foreign state (including those specified by a Cabinet Order as equivalent to such person) and who has a business office or office in Japan); 例文帳に追加

イ　株式会社（取締役会及び監査役又は委員会（会社法第二条第十二号に規定する委員会をいう。）を置くものに限る。）又は外国の法令に準拠して設立された取締役会設置会社と同種類の法人（第一種金融商品取引業を行おうとする場合にあつては、当該外国の法令に準拠し、当該外国において第一種金融商品取引業と同種類の業務を行つている者（これに類するものとして政令で定める者を含む。）であつて、国内に営業所又は事務所を有する者に限る。）でない者 - 日本法令外国語訳データベースシステム

Article 32 With regard to an action for invalidation of the formation of a cooperative, the provisions of Article 828, paragraph (1) (limited to the portions pertaining to item (i)) and paragraph (2) (limited to the portions pertaining to item (i)), Article 834 (limited to the portions pertaining to item (i)), Article 835, paragraph (1), Article 836, paragraph (1) and paragraph (3), Articles 837 to 839, and Article 846 (Action for Invalidation of Formation) (excluding the portions pertaining to company auditors, in the case of a cooperative limiting the audit authority) of the Companies Act shall apply mutatis mutandis. 例文帳に追加

第三十二条　組合の設立の無効の訴えについては、会社法第八百二十八条第一項（第一号に係る部分に限る。）及び第二項（第一号に係る部分に限る。）、第八百三十四条（第一号に係る部分に限る。）、第八百三十五条第一項、第八百三十六条第一項及び第三項、第八百三十七条から第八百三十九条まで並びに第八百四十六条（設立の無効の訴え）の規定（監査権限限定組合にあつては、監査役に係る部分を除く。）を準用する。 - 日本法令外国語訳データベースシステム

(5) With regard to a cooperative whose articles of formation have the provisions as prescribed in the preceding paragraph, the provisions of Article 353, Article 360, paragraph (1) and Article 364 of the Companies Act shall apply mutatis mutandis to its directors, and the provisions of Article 389, paragraphs (2) to (7) of the same Act shall apply mutatis mutandis to its auditors. In this case, the term "Ordinance of the Ministry of Justice" in Article 389, paragraph (2), paragraph (3) and paragraph (4), item (ii) 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

５　前項の規定による定款の定めがある組合においては、理事については会社法第三百五十三条、第三百六十条第一項及び第三百六十四条の規定を、監事については同法第三百八十九条第二項から第七項までの規定をそれぞれ準用する。この場合において、同条第二項、第三項及び第四項第二号中「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 54 With regard to an action for a declaratory judgment on the nonexistence or invalidity of or an action for rescission of a resolution of the general meeting, Article 830, Article 831, Article 834 (limited to the portions pertaining to item (xvi) and item (xvii)), Article 835, paragraph (1), Article 836, paragraph (1) and paragraph (3), Article 837, Article 838, and Article 846 (Action for Declaratory Judgment on Nonexistence or Invalidity of or Action for Rescission of a Resolution of a Shareholders Meeting) (excluding the portions pertaining to company auditors in the case of a cooperative limiting the audit authority) of the Companies Act shall apply mutatis mutandis. 例文帳に追加

第五十四条　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は、会社法第八百三十条、第八百三十一条、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。）、第八百三十五条第一項、第八百三十六条第一項及び第三項、第八百三十七条、第八百三十八条並びに第八百四十六条（株主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）の規定（監査権限限定組合にあつては、監査役に係る部分を除く。）を準用する。 - 日本法令外国語訳データベースシステム

Article 57 With regard to an action for the invalidation of a reduction of the unit amount of the contribution of a cooperative, the provisions of Article 828, paragraph (1) (limited to the portions pertaining to item (v)) and paragraph (2) (limited to the portions pertaining to item (v)), Article 834 (limited to the portions pertaining to item (v)), Article 835, paragraph (1), Articles 836 to 839, and Article 846 (excluding the portions pertaining to company auditors, in the case of a cooperative limiting the audit authority) of the Companies Act shall apply mutatis mutandis. 例文帳に追加

第五十七条　組合の出資一口の金額の減少の無効の訴えについては、会社法第八百二十八条第一項（第五号に係る部分に限る。）及び第二項（第五号に係る部分に限る。）、第八百三十四条（第五号に係る部分に限る。）、第八百三十五条第一項、第八百三十六条から第八百三十九条まで並びに第八百四十六条の規定（監査権限限定組合にあつては、監査役に係る部分を除く。）を準用する。 - 日本法令外国語訳データベースシステム

Concerning the developments regarding Japanese GAAP both in Japan and overseas as mentioned above, the prospects for the eventual application of IFRS on Japanese companies has been defined as above at the present time.However, there are many issues to be resolved before the application of IFRS, such as the importance of examining the details of IFRS, ensuring Japan’s active participation in the standards-setting process, the issue of preparations by businesses, auditors, investors and regulators as well as the uncertainties over the future developments in the US.To deal with such issues, cooperative action among all stakeholders must continue, with appropriate steps taken as needed. 例文帳に追加

我が国会計基準をとりまく内外の諸情勢を踏まえ、以上のとおり、現時点で我が国企業に対するＩＦＲＳの適用についての将来展望を示すこととするが、ＩＦＲＳの適用までには、ＩＦＲＳの内容の検証の必要性、基準設定プロセスへの積極的関与の確保、企業、監査人、投資者、当局等の準備の問題、米国の将来の不透明さなど、様々な越えるべき課題が存在する。これらの課題に対して、引き続き、関係者が協力して、適時適切に対応していく必要がある。 - 金融庁

For this reason, if the subsidiary listings continue to take place in the future, the stock exchanges should consider introducing rules to ensure that the conflicts of interest are properly managed and that the parent company does not abuse its power, through such measures as requiring the appointment of outside directors and auditors who are not from the parent or sister companies and who can give sufficient consideration to the interests of minority shareholders. 例文帳に追加

このため、仮に、今後も子会社の上場が認められていくのであれば、取引所においては、子会社の上場に当たって、親会社や兄弟会社などの出身でない、少数株主の利益を十分に配慮することのできる社外取締役及び監査役の選任を求めるなど、利益相反関係が適切に管理され、親会社による権限濫用が適切に防止されるような実効性あるルールの整備が検討されるべきである。 - 金融庁

The objective of an audit of management's assessments of the effectiveness of Internal Control Over Financial Reporting ("Internal Control Audit" hereinafter) by an external auditor of financial statements is to have external auditors express their opinions, based on audit evidence obtained by themselves, as to whether the management's Internal Control Report fairly states the results of the assessment, in all material respects, in accordance with generally accepted assessment standards for internal control. 例文帳に追加

経営者による財務報告に係る内部統制の有効性の評価結果に対する財務諸表監査の監査人による監査（以下「内部統制監査」という。）の目的は、経営者の作成した内部統制報告書が、一般に公正妥当と認められる内部統制の評価の基準に準拠して、内部統制の有効性の評価結果をすべての重要な点において適正に表示しているかどうかについて、監査人自らが入手した監査証拠に基づいて判断した結果を意見として表明することにある。 - 金融庁

The objective of an audit of management's assessments of the effectiveness of Internal Control Over Financial Reporting (“Internal Control Audit” hereinafter) by an external auditor of financial statements is to have external auditors express their opinions, based on audit evidence obtained by themselves, as to whether the management’s Internal Control Report fairly states the results of the assessment, in all material respects, in accordance with generally accepted assessment standards for internal control. 例文帳に追加

経営者による財務報告に係る内部統制の有効性の評価結果に対する財務諸表監査の監査人による監査（以下「内部統制監査」という）の目的は、経営者の作成した内部統制報告書が、一般に公正妥当と認められる内部統制の評価の基準に準拠して、内部統制の有効性の評価結果をすべての重要な点において適正に表示しているかどうかについて、監査人自らが入手した監査証拠に基づいて判断した結果を意見として表明することにある。 - 金融庁

In the case where the management has adjusted the scope, method, etc. of the assessment of business processes based on the results of the assessment of company-level controls (refer to Section 3(2)[3] of Chapter II, “Assessment and Report on Internal Control Over Financial Reporting”), external auditors should evaluate the appropriateness of such adjustment by reviewing the internal control records described in Section 3(7)[1], C to F, of Chapter II, “Assessment and Report on Internal Control Over Financial Reporting,” querying the management and appropriate managers or responsible personnel, or through other procedures. 例文帳に追加

全社的な内部統制の評価結果を踏まえて、経営者が業務プロセスに係る評価の範囲、方法等を調整している場合（「Ⅱ 財務報告に係る内部統制の評価及び報告」３．（２）③ 参照）、監査人は、当該調整の妥当性について、「Ⅱ 財務報告に係る内部統制の評価及び報告」３．（７）① ハ．ニ．ホ．ヘ．に記載の内部統制の記録の閲覧や経営者及び適切な管理者又は担当者への質問等により確認する。 - 金融庁

b. External auditors should note that, for the purpose of ensuring an accurate understanding of the status of internal control design, it is useful for them to select one or more typical transactions of each business process included in the scope of assessment, and trace their business flow from their origination to their recording in financial statements, according to the records on internal controls described in Section 3(7)[1], C to F of Chapter II, “Assessment and Report on Internal Control Over Financial Reporting,” etc. 例文帳に追加

ｂ．監査人が内部統制の整備状況に関する解を確実ものとする上では、評価対象となった業務プロセスごとに、代表的な取引を１つあるいは複数選んで、取引の開始から取引記録が財務諸表に計上されるまでの流れを「Ⅱ 財務報告に係る内部統制の評価及び報告」３．（７）① ハ．ニ．ホ．ヘ．に記載の内部統制の記録等により追跡する手続を実施することが有用であることに留意する。 - 金融庁

Regarding the internal controls over the period-end financial reporting processes, external auditors should note that it is efficient and effective to evaluate its operation status at an early date, based on the previous year’s operation, on the premise that appropriate additional procedures would be performed when there are significant changes to the internal controls before the fiscal-year end date. This is because (1) identified deficiencies, if there are any, should be corrected at an early date, so that appropriate period-end financial reporting processes would be secured before the fiscal year end date; and (2) it is considered that the evaluation of the operation of internal controls over the period-end financial reporting processes is largely overlapped with the evaluation process for internal controls in the Financial Statement Audit. 例文帳に追加

なお、決算・財務報告プロセスに係る内部統制の運用状況の評価については、当該期において適切な決算・財務報告プロセスが確保されるよう、仮に不備があるとすれば早期に是正が図られるべきであり、また、財務諸表監査における内部統制の評価プロセスとも重なりあう部分が多いと考えられることから、期末日までに内部統制に関する重要な変更があった場合には適切な追加手続が実施されることを前提に、前年度の運用状況をベースに、早期に実施されることが効率的・効果的であることに留意する。 - 金融庁

External auditors can continuously use the assessment results of the previous year for IT-based automated internal controls, provided that they have confirmed and recorded that (1) no changes have been made to the controls after the last assessment; (2) no failures or errors are occurring and (3) related general controls have been judged to be effectively functioning, as a result of the assessment of their design and operation. 例文帳に追加

また、ＩＴを利用して自動化された内部統制については、過年度の検討結果を考慮し、検討した時点から内部統制が変更されていないこと、障害・エラー等の不具合が発生していないこと、及び関連する全般統制の整備及び運用の状況を検討した結果、全般統制が有効に機能していると判断できる場合には、その結果を記録することで、当該検討結果を継続して利用することができる。 - 金融庁

The third issue was the current and future status of the education and training of investors and auditors, and the fourth issue was the current status of the use of international accounting standards in foreign markets and existing markets for professional investors. We need to intensify debate on these issues. As I held in-depth discussions with Chairman Cox the other day, the FSA will maintain and strengthen cooperation with the United States, which is in a similar situation to Japan's in relation to international standards. 例文帳に追加

それから、三点目が投資家や監査人等に対する教育や研修の状況がどうなっているのか、また、今後どうなっていくのか、さらに、諸外国やプロ向け市場における国際会計基準の運用状況がどうなのか、こういったいくつかの点につきまして、更に議論を深めていく必要があると、こんなふうに考えておりまして、今後、コックス委員長とも先日相当突っ込んだ議論もしてまいりましたし、我が国と似たような状況に置かれているアメリカとも緊密に連携、協力関係を維持・強化しつつ、議論を進めてまいりたいと、こんなふうに思っているところであります。 - 金融庁

It is desirable that decisions concerning items specified as the prerogatives of the Board of Directors or organization equivalent to the Board of Directors be made by the Board of Directors itself. In the case where the decision-making authority is delegated to the Council of Managing Directors, etc., it is necessary to make sure that the delegation has been made in a clear manner, that a follow-up review is provided for through the compilation of the minutes of meetings of the Council of Managing Directors, etc. and that a sufficient check-and-balance system is ensured through arrangements such as requiring reports to be made to the Board of Directors and allowing corporate auditors to attend meetings of the Council of Managing Directors, etc. 例文帳に追加

なお、「取締役会等」の役割とされている項目についても、取締役会自身において決定することが望ましいが、常務会等に委任している場合には、取締役会による明確な委任があること、常務会等の議事録の整備等により事後的検証を可能としていることに加え、取締役会への結果報告や常務会等に監査役の参加を認める等の適切な措置により、十分な内部牽制が確保されるような態勢となっているかを確認する必要がある。 - 金融庁

- The inspector should determine whether the financial institution’s business management (governance) system is functioning effectively throughout the institution and whether the management is performing its roles and responsibilities appropriately by way of reviewing, with the use of the check items listed in this checklist, the effectiveness of the functions of four basic elements, namely (1) a system of business management (governance) by the representative directors, non-representative directors and the Board of Directors, (2) a system of internal audits, (3) a system of audits by corporate auditors and (4) a system of external audits. 例文帳に追加

・検査官は、 ①代表取締役、取締役及び取締役会による経営管理（ガバナンス）態勢、②内部監査態勢、 ③監査役による監査態勢、④外部監査態勢の基本的要素がその機能を実効的に発揮しているかという観点から、当該金融機関の経営管理（ガバナンス）が全体として有効に機能しているか否か、経営陣の役割と責任が適切に果たされているかについて、各チェック項目を活用して具体的に確認する。 - 金融庁

Does the Board of Directors appropriately determine whether there are any weaknesses or problems in the internal audit system and the particulars thereof, and appropriately examine their causes by precisely grasping the status of internal audits and analyzing and assessing the effectiveness of internal audits, based on all information available regarding the status of internal audits (including the status of compliance with the Internal Audit Implementation Guidelines and the Internal Audit Plan), such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等の内部監査の状況に関する情報（内部監査実施要領及び内部監査計画の遵守状況に関する情報を含む。）に基づき、内部監査の状況を的確に把握し、内部監査の実効性の分析・評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or organization equivalent to the Board of Directors appropriately determine whether there are any weaknesses or problems in the Finance Facilitation Management system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of Finance Facilitation Management and assessing the effectiveness of Finance Facilitation Management, including business consultation and guidance for debtors and support to improve the businesses of debtors, based on all of the information available regarding the status of Finance Facilitation Management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての金融円滑化管理の状況に関する情報に基づき、債務者に対する経営相談・経営指導及び債務者の経営改善支援を含め、金融円滑化管理の状況を的確に分析し、金融円滑化管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or organization equivalent to the Board of Directors appropriately determine whether there are any weaknesses or problems in the legal compliance system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of legal compliance and assessing the effectiveness of the legal compliance system, based on all information available regarding the status of legal compliance, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての法令等遵守の状況に関する情報に基づき、法令等遵守の状況を的確に分析し、法令等遵守態勢の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or organization equivalent to the Board of Directors appropriately determine whether there are any weaknesses or problems in the Customer Protection Management system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of Customer Protection Management and assessing the effectiveness of Customer Protection Management, based on all of the information available regarding the status of Customer Protection Management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての顧客保護等管理の状況に関する情報に基づき、顧客保護等管理の状況を的確に分析し、顧客保護等管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or equivalent organization to the Board of Directors appropriately determine whether there are any weaknesses or problems in the comprehensive risk management system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of comprehensive risk management and assessing the effectiveness of comprehensive risk management, based on all information available regarding the status of comprehensive risk management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての統合的リスク管理の状況に関する情報に基づき、統合的リスク管理の状況を的確に分析し、統合的リスク管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or equivalent organization to the Board of Directors appropriately determine whether there are any weaknesses or problems in the capital management system and the particulars thereof, and appropriately review their causes by precisely analyzing the status of capital management and assessing the effectiveness of capital management, based on all the information available regarding the status of capital management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての自己資本管理の状況に関する情報に基づき、自己資本管理の状況を的確に分析し、自己資本管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or organization equivalent to the Board of Directors appropriately determine whether there are any weaknesses or problems in the credit risk management system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of credit risk management and assessing the effectiveness of credit risk management, based on all of the information available regarding the status of credit risk management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての信用リスク管理の状況に関する情報に基づき、信用リスク管理の状況を的確に分析し、信用リスク管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or equivalent organization to the Board of Directors appropriately determine whether there are any weaknesses or problems in the asset assessment management system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of asset assessment management and assessing the effectiveness of asset assessment management, based on all the information available regarding the status of asset assessment management, such as the results of audits by corporate auditors, internal audits and external audits, findings and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての資産査定管理の状況に関する情報に基づき、資産査定管理の状況を的確に分析し、資産査定管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or equivalent organization to the Board of Directors appropriately determine whether there are any weaknesses or problems in the market risk management system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of market risk management and assessing the effectiveness of market risk management, based on all the information available regarding the status of market risk management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての市場リスク管理の状況に関する情報に基づき、市場リスク管理の状況を的確に分析し、市場リスク管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or equivalent organization to the Board of Directors appropriately determine whether there are any weaknesses or problems in the liquidity risk management system and the particulars thereof, and appropriately review their causes by precisely analyzing the status of liquidity risk management and assessing the effectiveness of liquidity risk management, based on all information available regarding the status of liquidity risk management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての流動性リスク管理の状況に関する情報に基づき、流動性リスク管理の状況を的確に分析し、流動性リスク管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

- The inspector should determine whether the financial institution's business management (governance) system is functioning effectively throughout the institution and whether the management is performing their roles and responsibilities appropriately by way of reviewing, with the use of the check items listed in this checklist, the effectiveness of the functions of four basic elements, namely (1) a system of business management (governance) by the representative directors, non-representative directors and the Board of Directors, (2) a system of internal audits, (3) a system of audits by corporate auditors and (4) a system of external audits. 例文帳に追加

・検査官は、①代表取締役、取締役及び取締役会による経営管理（ガバナンス）態勢、②内部監査態勢、③監査役による監査態勢、④外部監査態勢の基本的要素がその機能を実効的に発揮しているかという観点から、当該金融機関の経営管理（ガバナンス）が全体として有効に機能しているか否か、経営陣の役割と責任が適切に果たされているかについて、各チェック項目を活用して具体的に確認する。 - 金融庁

Does the Board of Directors or equivalent organization to the Board of Directors appropriately determine whether there are any weaknesses or problems in the comprehensive operational risk management system and the particulars thereof, and appropriately review their causes by precisely analyzing the status of comprehensive operational risk management and assessing the effectiveness of comprehensive operational risk management, based on all information available regarding the status of comprehensive operational risk management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全てのオペレーショナル・リスクの総合的な管理の状況に関する情報に基づき、オペレーショナル・リスクの総合的な管理の状況を的確に分析し、オペレーショナル・リスクの総合的な管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or equivalent organization to the Board of Director appropriately determine whether there are any weaknesses or problems in the information technology risk management system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of information technology risk management and assessing the effectiveness of information technology risk management, based on all information available regarding the status of information technology risk management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全てのシステムリスク管理の状況に関する情報に基づき、システムリスク管理の状況を的確に分析し、システムリスク管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

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.), the management should focus on company-level controls and perform appropriate procedures such as sending out questionnaires, conducting interview , reviewing reports prepared by the affiliate, or assessing management processes for that affiliate. 例文帳に追加

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、当該関連会社に係る管理プロセスの確認等適切な方法により評価を行う必要がある。 - 金融庁

b. External auditors should note that, for the purpose of ensuring an accurate understanding of the status of internal control design, it is useful for them to select one or more typical transactions of each business process included in the scope of assessment, and trace the business flow from their origination to their recording in financial statements, according to the records on internal controls described in Section 3(7)[1], C to F of Chapter II, “Assessment and Report on Internal Control Over Financial Reporting,” etc. 例文帳に追加

ｂ．監査人が内部統制の整備状況に関する理解を確実なものとする上では、評価対象となった業務プロセスごとに、代表的な取引を１つあるいは複数選んで、取引の開始から取引記録が財務諸表に計上されるまでの流れを「Ⅱ 財務報告に係る内部統制の評価及び報告」３．（７）① ハ．ニ．ホ．ヘ．に記載の内部統制の記録等により追跡する手続を実施することが有用であることに留意する。 - 金融庁

(6) The provisions of Article 67 (Determinations to Call Organizational Meetings), Article 68 (excluding items in paragraph (2)) (Notices of Calling of Organizational Meetings), Articles 70 and Article 71 (Giving of Organizational Meeting Reference Documents and Voting Forms), Article 73, paragraph (4) (Resolutions of Organizational Meetings), Article 74 to 76 inclusive (Proxy Voting, Voting in Writing, Voting by Electromagnetic Means), Article 78 to 80 inclusive (Accountability of Incorporators, Authority of Chairperson, Resolution for Postponement or Adjournment), and Article 81 (excluding paragraph (4)) (Minutes) of the Companies Act shall apply mutatis mutandis to the Organizational Meeting of a Mutual Company; and the provisions of Article 830 (Action for Declaratory Judgment on Nonexistence or Nullity of Resolution of Shareholders Meeting, etc.), Article 831 (Lawsuit for Rescission of Resolution of Shareholders Meeting, etc.), Article 834 (limited to the segment pertaining to items (xvi) and (xvii)) (Defendant), Article 835, paragraph (1) (Jurisdiction of Claim), Article 836, paragraphs (1) and (3) (Order to Furnish Security), Article 837 (Compulsory Consolidation of Oral Arguments, etc.), Article 838 (Scope of Effect of Judgment in Favor of Claim), Article 846 (Liability for Damages in Case of Defeat of Plaintiff), and Article 937, paragraph (1) (limited to the segment pertaining to item (i), (g)) (Commission of Registration by Judicial Decision) of that Act shall apply mutatis mutandis to an action for a declaratory judgment on nonexistence or nullity of, or rescission of a resolution of a Mutual Company's Organizational Meeting, respectively. In this case, the terms "Shareholders at Incorporation" in those provisions (excluding Article 67, paragraph (2) and Article 831, paragraph (1) of that Act), and "Shareholders at Incorporation (excluding Shareholders at Incorporation who may not exercise votes on all matters which may be resolved at Organizational Meetings. The same shall apply in the following Article to Article 71 inclusive.)" in Article 67, paragraph (2) of that Act shall be deemed to be replaced with "prospective members;" the term "two weeks (or one week if the Stock Company to be incorporated is not a Public Company, except in cases where the matters listed in paragraph (1), item (iii) or (iv) of the preceding Article are decided, (or if a shorter period of time is provided for in the articles of incorporation in cases where the Stock Company to be incorporated is a Stock Company other than a Company with Board of Directors, such shorter period of time))" in Article 68, paragraph (1) of that Act shall be deemed to be replaced with "two weeks;" the term "shall be in writing in the following cases" in Article 68, paragraph (2) shall be deemed to be replaced with "shall be in writing;" the term "Article 27, item (v), or Article 59, paragraph (3), item (i)" in Article 68, paragraph (5) shall be deemed to be replaced with "Article 30-7, paragraph (2), item (i) of the Insurance Business Act;" the term "shareholders, etc. (or, shareholders, etc., shareholders at incorporation, directors at incorporation or company auditors at incorporation where the shareholder meeting, etc. set forth in the relevant item is an Organizational Meeting or class Organizational Meeting" in Article 831, paragraph (1) shall be deemed to be replaced with "members, directors, auditors or liquidators (or, members, directors, executive officers or liquidators in a company with Committees), or prospective members, directors at incorporation (referring to the directors at incorporation set forth in Article 30-10, paragraph (1) of the Insurance Business Act; hereinafter the same shall apply in this paragraph) or company auditors at incorporation (referring to the company auditors at incorporation set forth in paragraph (1) of that Article; hereinafter the same shall apply in this paragraph) of a Mutual Company;" and the term" directors, company auditors or liquidators (including a person who has the rights and obligations of a director, company auditor or liquidator pursuant to the provision of Article 346, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 479, paragraph (4)) where the resolution is a resolution of the shareholders meeting or class meeting, and including directors at incorporation or company auditors at incorporation where the resolution is a resolution of the Organizational Meeting or class Organizational Meeting" in the same paragraph of the Companies Act shall be deemed to be replaced with "directors, company auditors, liquidators, directors at incorporation or company auditors at incorporation;", and any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

６　会社法第六十七条（創立総会の招集の決定）、第六十八条（第二項各号を除く。）（創立総会の招集の通知）、第七十条、第七十一条（創立総会参考書類及び議決権行使書面の交付等）、第七十三条第四項（創立総会の決議）、第七十四条から第七十六条まで（議決権の代理行使、書面による議決権の行使、電磁的方法による議決権の行使）、第七十八条から第八十条まで（発起人の説明義務、議長の権限、延期又は続行の決議）及び第八十一条（第四項を除く。）（議事録）の規定は相互会社の創立総会について、同法第八百三十条（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）、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）の規定は相互会社の創立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、それぞれ準用する。この場合において、これらの規定（同法第六十七条第二項及び第八百三十一条第一項を除く。）中「設立時株主」とあり、及び同法第六十七条第二項中「設立時株主（創立総会において決議をすることができる事項の全部につき議決権を行使することができない設立時株主を除く。次条から第七十一条までにおいて同じ。）」とあるのは「社員になろうとする者」と、同法第六十八条第一項中「二週間（前条第一項第三号又は第四号に掲げる事項を定めたときを除き、設立しようとする株式会社が公開会社でない場合にあっては、一週間（当該設立しようとする株式会社が取締役会設置会社以外の株式会社である場合において、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））」とあるのは「二週間」と、同条第二項中「次に掲げる場合には、前項」とあるのは「前項」と、同条第五項中「第二十七条第五号又は第五十九条第三項第一号」とあるのは「保険業法第三十条の七第二項第一号」と、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等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「相互会社の社員、取締役、監査役若しくは清算人（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）又は社員になろうとする者、設立時取締役（保険業法第三十条の十第一項に規定する設立時取締役をいう。以下この項において同じ。）若しくは設立時監査役（同条第一項に規定する設立時監査役をいう。以下この項において同じ。）」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、清算人、設立時取締役又は設立時監査役」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 88-22 The provisions of Article 828, paragraph (1) (limited to the part pertaining to item (i)) and paragraph (2) (limited to the part pertaining to item (i)), Article 834 (limited to the part pertaining to item (i)), Article 835(1), Article 836(1) and (3), Article 837 to Article 839 inclusive and Article 846 of the Companies Act shall apply mutatis mutandis to an action seeking invalidation of the establishment of a Financial Instruments Membership Corporation. In this case, the term "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" in Article 828(2)(i) of that Act shall be deemed to be replaced with "members, president and board members, auditors or liquidators," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第八十八条の二十二　会社法第八百二十八条第一項（第一号に係る部分に限る。）及び第二項（第一号に係る部分に限る。）、第八百三十四条（第一号に係る部分に限る。）、第八百三十五条第一項、第八百三十六条第一項及び第三項、第八百三十七条から第八百三十九条まで並びに第八百四十六条の規定は、金融商品会員制法人の設立の無効の訴えについて準用する。この場合において、同法第八百二十八条第二項第一号中「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。）」とあるのは、「会員、理事長及び理事、監事又は清算人」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 82-18 (1) With regard to dissolution and liquidation, the provisions of Article 73, Article 75, Article 76, and Articles 78 to 82 (Liquidation of a Juridical Person) of the Civil Code and Article 35, paragraph (2) and Articles 37 to 40 (Supervision of Liquidation of a Juridical Person) of the Non-Contentious Cases Procedure Act shall apply mutatis mutandis; and with regard to the liquidator, the provisions of Article 35-3, Article 36-3, paragraph (1), Article 37, paragraph (1), Article 38, Article 39, Article 40, paragraphs (2) to (10) (excluding paragraph (6)), Article 47, paragraphs (2) to (4), Article 48, and Article 82-10, paragraph (1) and paragraph (2) of this Act and Article 44, paragraph (1) (Capacity of Juridical Person to Commit Tortious Acts) of the Civil Code shall apply mutatis mutandis. In this case, "the preceding Article" in Article 75 of the same Act shall be deemed to be replaced with "Article 82-14 of the Small and Medium-Sized Enterprise Cooperatives Act," the phrase "at the council and obtain its" in Article 38, paragraph (1) shall be deemed to be replaced with "to the auditors and obtain their," and the term "council" in paragraph (3) of the same Article shall be deemed to be replaced with "auditors." 例文帳に追加

第八十二条の十八　解散及び清算については、民法第七十三条、第七十五条、第七十六条及び第七十八条から第八十二条まで（法人の清算）並びに非訟事件手続法第三十五条第二項及び第三十七条から第四十条まで（法人の清算の監督）の規定を、清算人については、第三十五条の三、第三十六条の三第一項、第三十七条第一項、第三十八条、第三十九条、第四十条第二項から第十項まで（第六項を除く。）、第四十七条第二項から第四項まで、第四十八条並びに第八十二条の十第一項及び第二項並びに民法第四十四条第一項（法人の不法行為能力）の規定を準用する。この場合において、同法第七十五条中「前条」とあるのは「中小企業等協同組合法第八十二条の十四」と、第三十八条第一項中「理事会において」とあるのは「監事に」と、同条第三項中「理事会」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) The provisions of Article 67, paragraph (1) (Determination to Call Organizational Meetings), Article 68 (excluding the items in paragraph (2) and paragraphs (5) to (7) inclusive) (Notices of Calling of Organizational Meetings), Articles 70 and 71 (Giving of Organizational Meeting Reference Documents and Voting Forms), Article 74 to 76 inclusive (Proxy Voting, Voting in Writing, Voting by Electromagnetic Method), Article 78 to 80 inclusive (Accountability of Incorporators, Authority of Chairperson, Resolution for Postponement or Adjournment), Article 81, paragraphs (1) to (3) inclusive (Minutes) and Article 316, paragraph (1) (Investigation of Materials Submitted to the Shareholders Meeting) of the Companies Act shall apply mutatis mutandis to the policyholders meeting; and the provisions of Article 830 (Action for Declaratory Judgment on Nonexistence or Nullity of Resolution of Shareholders Meeting, etc.), Article 831 (Lawsuit for Rescission of Resolution of Shareholders Meeting, etc.), Article 834 (limited to the segment pertaining to items (xvi) and (xvii)) (Defendant), Article 835, paragraph (1) (Jurisdiction of Claim), Article 836, paragraphs (1) and (3) (Order to Furnish Security), Article 837 (Compulsory Consolidation of Oral Arguments, etc.), Article 838 (Scope of Effect of Judgment in Favor of Claim), Article 846 (Liability for Damages in Case of Defeat of Plaintiff), and Article 937, paragraph (1) (limited to the segment pertaining to item (i), (g)) (Commission of Registration by Judicial Decision) of that Act shall apply mutatis mutandis to an action for a declaratory judgment on nonexistence or nullity of, or rescission of a resolution of the policyholders meeting. In this case, the terms "incorporators", "shareholders at incorporation" and "Stock Company" in those provisions shall be deemed to be replaced with "converting Stock Company," "policyholders" and "Mutual Company," respectively; the term "in the following cases" in Article 68, paragraph (2) of that Act shall be deemed to be deleted; the term "head office" in Article 74, paragraph (6) of that Act shall be deemed to be replaced with "principal office"; the term "shareholders" in Article 74, paragraph (7) of that Act shall be deemed to be replaced with "members"; and the terms "shareholders, etc. (or shareholders, etc., shareholders at incorporation, directors at incorporation or company auditors at incorporation, where the shareholders meeting, etc. in the relevant item is the Organizational Meeting or class organizational meeting)" and "directors, company auditors or liquidators (including, where the resolution is a resolution of the shareholders meeting or class meeting, a person assuming the rights and obligations of a director, company auditor or liquidator pursuant to the provision of Article 346, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 479, paragraph (4)), or, where the resolution is a resolution of the Organizational Meeting or class organizational meeting, directors at incorporation or company auditors at incorporation)" in Article 831, paragraph (1) of that Act shall be deemed to be replaced with "policyholders, directors, company auditors or liquidators (or, in a company with Committees, Policyholders, directors, executive officers or liquidators" and "directors, company auditors or liquidators," respectively; any other necessary technical change in interpretation shall be specified by a Cabinet Order. 例文帳に追加

３　会社法第六十七条第一項（創立総会の招集の決定）、第六十八条（第二項各号及び第五項から第七項までを除く。）（創立総会の招集の通知）、第七十条、第七十一条（創立総会参考書類及び議決権行使書面の交付等）、第七十四条から第七十六条まで（議決権の代理行使、書面による議決権の行使、電磁的方法による議決権の行使）、第七十八条から第八十条まで（発起人の説明義務、議長の権限、延期又は続行の決議）、第八十一条第一項から第三項まで（議事録）及び第三百十六条第一項（株主総会に提出された資料等の調査）の規定は保険契約者総会について、同法第八百三十条（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）、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）の規定は保険契約者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、それぞれ準用する。この場合において、これらの規定中「発起人」とあるのは「組織変更をする株式会社」と、「設立時株主」とあるのは「保険契約者」と、「株式会社」とあるのは「相互会社」と、同法第六十八条第二項中「次に掲げる場合には、前項」とあるのは「前項」と、同法第七十四条第六項中「本店」とあるのは「主たる事務所」と、同条第七項中「株主」とあるのは「社員」と、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等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「保険契約者、取締役、監査役又は清算人（委員会設置会社にあっては、保険契約者、取締役、執行役又は清算人）」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」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

(5) The provisions of Article 255, Article 256 and Article 258 of this Act, and the provisions of Article 44 (Cessation of a Trustee's Acts at the Demand of the Beneficiaries) and Article 85(4) (Special Provisions on Trustee Liability, etc.) of the Trust Act and the provisions of Article 385(2) (Enjoinment of Acts of Directors by Company Auditors), Article 704 (Obligations of Bond Managers), Article 707 (Appointment of Special Agent), Article 709(1) (Special Provisions for Multiple Bond Managers), Article 710(1) (Liability of Bond Manager), the first sentence of Article 711(1) and (3) (Resignation of Bond Managers), and Article 713 (Dismissal of Bond Managers) of the Companies Act shall apply mutatis mutandis to a Specified Trust Administrator. In this case, the phrase "In cases where a Representative Beneficiary Certificate Holder has been appointed at a Beneficiary Certificate Holders' Meeting," in Article 256(1) shall be deemed to be replaced with "In cases where the Fiduciary Trust Company, etc. has appointed a Specified Trust Administrator," the phrase "as costs borne in relation to the trust property" in Article 258 shall be deemed to be replaced with "unless it has been provided under the Specific Purpose Trust Contract in advance that they shall be costs to be borne in relation to the trust property," the phrase "the purpose of the Company with Auditors" in Article 385(1) of the Companies Act shall be deemed to be replaced with "the purpose of the Specific Purpose Trust," the term "articles of incorporation" in that paragraph shall be deemed to be replaced with "Specific Purpose Trust Contract," the phrase "substantial detriment to such Company with Auditors" in that paragraph shall be deemed to be replaced with "substantial detriment to the trust property," the term "trust deed" in Article 44(1) of the Trust Act shall be deemed to be replaced with "Specific Purpose Trust Contract," the term "this Act" in Article 710(1) of the Companies Act shall be deemed to be replaced with "this Act, the Specific Purpose Trust Contract," the term "bond-issuing Company" in the first sentence of Article 711(1) and Article 713 of that Act shall be deemed to be replaced with "Fiduciary Trust Company, etc.," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

５　第二百五十五条、第二百五十六条及び第二百五十八条並びに信託法第四十四条（受益者による受託者の行為の差止め）及び第八十五条第四項（受託者の責任等の特例）並びに会社法第三百八十五条第二項（監査役による取締役の行為の差止め）、第七百四条（社債管理者の義務）、第七百七条（特別代理人の選任）、第七百九条第一項（二以上の社債管理者がある場合の特則）、第七百十条第一項（社債管理者の責任）、第七百十一条第一項前段及び第三項（社債管理者の辞任）並びに第七百十三条（社債管理者の解任）の規定は、特定信託管理者について準用する。この場合において、第二百五十六条第一項中「権利者集会において代表権利者を選任した場合は」とあるのは「受託信託会社等が特定信託管理者を定めたときは」と、第二百五十八条中「信託財産に関して負担する費用として」とあるのは「これについてあらかじめ特定目的信託契約に信託財産に関して負担する費用とする旨の定めがある場合を除き、」と、同法第三百八十五条第一項中「監査役設置会社の目的」とあるのは「特定目的信託の目的」と、「定款」とあるのは「特定目的信託契約」と、「監査役設置会社に著しい損害」とあるのは「信託財産に著しい損害」と、信託法第四十四条第一項中「信託行為」とあるのは「特定目的信託契約」と、会社法第七百十条第一項中「この法律」とあるのは「この法律、特定目的信託契約」と、同法第七百十一条第一項前段及び第七百十三条中「社債発行会社」とあるのは「受託信託会社等」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

(2) For the purpose of the application of the provisions of Article 329(1), Article 339(1) and Article 341 to the cases where it issues shares in a class for which there is the provision with respect to the matters listed in item (ix) of Article 108(1) (limited to those relating to company auditors), "shareholders meeting" in Article 329(1) shall be read as "shareholders meeting (or, for company auditors, Class Meeting constituted by the Class Shareholders of each class of shares in accordance with the applicable provisions of the articles of incorporation on the matters prescribed in item (ix) Article 108(2))"; "the shareholders meeting" in Article 339(1) shall be read as "shareholders meeting (or, for company auditors elected pursuant to the provisions of Article 41(1) applied mutatis mutandis under paragraph (3) of that article, or at a Class Meeting under Article 90(1) applied mutatis mutandis under paragraph (2) of that article or at a Class Meeting under 329(1) applied by the reading of terms pursuant to the provisions of Article 347(2), Class Meeting constituted by the Class Shareholders of shares of the class relating to the election of such company auditor (or shareholders meeting in cases where it is otherwise provided in the articles of incorporation, or in cases where, before the expiration of the term of office of such company auditor, there are no longer any shareholders entitled to exercise his/her votes at such Class Meeting))"; "Article 309(1)" in Article 341 shall be read as "Article 309(1) and Article 324"; and "shareholders meeting" in Article 341 shall be read as "shareholders meeting (including the Class Meeting under Article 329(1) applied by the reading of terms pursuant to the provisions of Article 347(2))." 例文帳に追加

２　第百八条第一項第九号に掲げる事項（監査役に関するものに限る。）についての定めがある種類の株式を発行している場合における第三百二十九条第一項、第三百三十九条第一項、第三百四十一条並びに第三百四十三条第一項及び第二項の規定の適用については、第三百二十九条第一項中「株主総会」とあるのは「株主総会（監査役については、第百八条第二項第九号に定める事項についての定款の定めに従い、各種類の株式の種類株主を構成員とする種類株主総会）」と、第三百三十九条第一項中「株主総会」とあるのは「株主総会（第四十一条第三項において準用する同条第一項の規定により又は第九十条第二項において準用する同条第一項の種類創立総会若しくは第三百四十七条第二項の規定により読み替えて適用する第三百二十九条第一項の種類株主総会において選任された監査役については、当該監査役の選任に係る種類の株式の種類株主を構成員とする種類株主総会（定款に別段の定めがある場合又は当該監査役の任期満了前に当該種類株主総会において議決権を行使することができる株主が存在しなくなった場合にあっては、株主総会））」と、第三百四十一条中「第三百九条第一項」とあるのは「第三百九条第一項及び第三百二十四条」と、「株主総会」とあるのは「株主総会（第三百四十七条第二項の規定により読み替えて適用する第三百二十九条第一項の種類株主総会を含む。）」と、第三百四十三条第一項及び第二項中「株主総会」とあるのは「第三百四十七条第二項の規定により読み替えて適用する第三百二十九条第一項の種類株主総会」とする。 - 日本法令外国語訳データベースシステム