会計: 1179 Terms and Phrases

• 会計
• account
• finance
• accountant
• treasurer
• paymaster
• reckoning
• bill
• accounting
• financial account
• accountancy

• お会計
• bill

• 会計課
• accounts (accounting) section
• Accounting Division
• Budget and Accounts Division
• Finance Division
• Budget and Accounts Division

• 会計学
• study of accountancy
• accounting

• 会計官
• accountant
• treasurer

• 会計係
• accountant
• accounting clerk
• cashier
• treasurer
• bursar
• receiver

• 会計士
• accountant

• 会計簿
• account book
• Account-book;

• 別会計
• separate account
• separate charge

• 会計の
• financial
• fiscal

• 会計法
• fiscal law

• 会計室
• Accounting Office
• Office for Budget and Accounts
• Budget and Accounts Office

• 会計上
• fiscal

• 一般会計
• general accounting and finance
• general-purpose account

• 会計監査
• audit
• auditing
• Financial audit

• 会計疑惑
• accounting scandal

• 会計検査
• audit
• Financial Audit

• 会計実務
• accounting practice
• accounting practise

• 会計処理
• accounting
• accounting process
• account processing

• 会計年度
• fiscal year
• accounting year
• financial year
• the Financial Year;

• 会計報告
• treasurer's report
• financial report
• fiscal reporting

• 管理会計
• managerial accounting
• Management accounting

• 企業会計
• corporate accounting

• 減損会計
• asset-impairment accounting

• 時価会計
• current-value accounting
• market-value accounting
• mark-to-market accounting
• fair-value accounting
• current value accounting

• 特別会計
• special account

• 不正会計
• accounting fraud
• irregular accounting

• 簿価会計
• book-value accounting

• 明朗会計
• clear accounting
• honest accounting (billing)
• transparent billing practices (in restaurant and bar charges, etc.)

• 会計参与
• accounting advisor
• Accounting Advisors

• 会計帳簿
• accounting books

• 会計規程
• accounting regulation
• Accounting rules

• 別途会計
• special (or separate) account

• 環境会計
• environmental accounting

• 会計伝票
• check

• 原価会計
• cost accounting

• 財務会計
• financial accounting
• Financial accountancy

• 会計課長
• Director, Financial Affairs Division
• Director of the Finance Division
• Director, Finance Division

• 会計期間
• Accounting Period
• fiscal period

• 費用会計
• cost accounting

• 会計基準
• Standard accounting practice
• account rule

• 会計等式
• Accounting equation

• 官庁会計
• Government budget

• 会計機械
• accounting machine

• 会計調整
• account reconciliation

• 歳費会計
• Jaarrekening

• 約定会計
• commitment accounting

• 会計通貨
• accounting currency

• 会計主体
• accounting entity

• 会計仕訳
• accounting journal entry

• 会計検査院
• Board of Audit
• the Board of Audit
• General Accounting Office
• Kaikei kensa-in (Board of Audit)
• Court of Audit

• 会計検査官
• auditor
• controller

• 公認会計士
• certified public accountant
• certified public accountant (CPA)
• chartered accountant
• A certified public accountant
• Accountancy qualifications

• 法廷会計学
• legal accounting

• 会計監査人
• accounting auditor
• accounting inspector
• an accounting auditor.
• An accounting auditor(s).
• Accounting Auditors

• 会計士協会
• National Association of Accountants

• 会計担当者
• bean counter
• treasurer

• 会計の原則
• Accounting Principles

• 会計帳簿等
• Accounting Books, etc.

• 会計の整理
• Keeping of Accounts

• 会計大学院
• Accounting School

• 会計調査官
• Special Coordinator for Financial Affairs
• Special Officer for Research on Accounts

• 総括会計官
• Chief Councilor for Financial Affairs

• 会計監査室
• Auditors Office

• 会計管理官
• Director for Accounts Management

• 会計管理局
• Finance Management Bureau

• 会計管理者
• Treasurer

• 計算会計機
• calculating accounting machine

• 会計ルール
• accounting rule

• 逆仕訳会計
• Storno accounting

• 一般会計歳出
• general account expenditure

• 一般会計予算
• general account budget
• the General Account Budget

• 企業会計原則
• corporate accounting principles
• business accounting principle
• Business Accounting Principles
• Generally accepted accounting principles

• 時価会計制度
• mark-to-market accounting system

• 不正会計処理
• improper bookkeeping

• 財務会計協会
• Financial Accounting Foundation

• 米国会計学会
• American Accounting Association

• 公営企業会計
• municipal utility account

• 水道事業会計
• water utility account

• 他会計出資金
• capital subscribed from other account

• 特別会計予算
• the Special Account Budget

• 財務及び会計
• Finance and Accounting

• 会計の整理等
• Keeping of Accounts, etc.

• 公認会計士法
• Certified Public Accountants Act

• 会計及び財務
• Accounting and Finance

• 第6章 会計
• Chapter 6. Finance

• 会計センター
• Accounting Center

• 大学の会計係
• the treasurer at a college or university

• 会計係の地位
• the position of treasurer

• 会計士の身分
• the position of accountant

• 米国会計基準
• Generally Accepted Accounting Principles (United States)

• 外部会計検査
• External Financial Audit

• 税金配布会計
• accounting for income tax allocation

• 発生主義会計
• accrual accounting

• 会計システム
• accounting system

• 会計イベント
• accounting event

• 会計ポリシー
• accounting policy

• 会計年度期間
• fiscal period

• 保留会計期間
• on-hold fiscal period

• 会計通貨単位
• accounting currency unit

• 会計サイクル
• accounting cycle

• 国際会計士連盟
• International Federation of Accountants
• IFAC

• 商事会計士協会
• Society of Commercial Accountants

• 米国会計士協会
• American Institute of Accountants

• 法人会計士協会
• Society of Incorporated Accountants

• 一般会計出資債
• investment bond of general account

• 一般会計補助金
• general account subsidy
• subsidy from general account

• 治水特別会計法
• flood control special accounting act
• flood control special accounting law

• 企業会計審議会
• Business Accounting (Deliberation) Council

• 会計原則審議会
• Accounting Principles Board

• 8大会計事務所
• Big Eight

• 会計帳簿の作成
• Keeping accounting books

• 会計監査人　二
• Accounting auditor:　two.

• 会計制度調査官
• Special Officer for Research on Public Accounting

• 会計監査企画官
• Director for Accounting Audits

• 特別会計審査官
• Director for Special Accounts

• 会計期間を設定
• Setup Accounting Periods

• 州政府の会計係
• the treasurer for a state government

• 会計学の一通り
• a complete accounting

• 世界会計士会議
• World Congress of Accountants

• 4大会計事務所
• Big Four (audit firms)

• 欧州会計監査院
• Court of Auditors

• 年次会計報告書
• annual financial report

• 会計規則と手順
• accounting Rules and Procedures,

• 会計情報の統合
• Accounting Integration
• Financial Integration

• 決済済会計期間
• closed fiscal period

• 会計情報システム
• accounting information system
• AIS

• 国際会計研究学会
• Japanese Association for International Accounting Studies

• 最高会計検査機関
• Supreme Audit Institution

• 日本会計研究学会
• Japan Accounting Association

• 日本管理会計学会
• Japanese Association of Management Accounting

• 会計参与設置会社
• company with accounting advisors

• 企画官（会計課）
• Director for Budget Affairs

• 環境会計システム
• environmental accounting system

• 会計慣行のしん酌
• Taking into consideration accounting practices

• 会計監査人の任期
• Term of Office of Accounting Auditors

• 会計監査人の報酬
• Remuneration for Accounting Auditors

• 第一目　会計帳簿
• Division 1 Accounting Books

• 会計に関する事項
• matters pertaining to accounting; and
• matters regarding accounting; and
• Items on accountings;
• Matters concerning accounting;

• 会計参与の資格等
• Qualifications, etc. of Accounting Advisors

• 会計参与の権限等
• Authority, etc. of Accounting Advisors

• 参事及び会計主任
• Counselor and Chief Accountant

• 公認会計士の使命
• Mission of Certified Public Accountants

• 公認会計士の職責
• Professional Responsibilities of Certified Public Accountants

• 公認会計士の業務
• Services of Certified Public Accountants

• 公認会計士の資格
• Qualification of Certified Public Accountants

• 公認会計士試験等
• Certified Public Accountant Examination, etc.

• 公認会計士の登録
• Registration of Certified Public Accountant

• 公認会計士の義務
• Obligations of Certified Public Accountants

• 公認会計士の責任
• Responsibility of Certified Public Accountants

• 会計を検査する人
• a qualified accountant who inspects the accounting records and practices of a business or other organization

• 会計検査官の地位
• the position of comptroller
• the position of controller

• 会計は正確だった
• the accounting was accurate

• 会計ソフトウェア
• Accounting software

• のれん (会計)
• Goodwill (accounting)

• 外部会計検査手順
• external Financial Audit procedures

• 認識用会計ルール
• recognition accounting rule

• 英国勅許会計士協会
• Institute of Chartered Accountants in England and Wales

• 公認会計士協会会員
• Association of the Institutes of Chartered Accountants

• 全国原価会計士協会
• National Association of Cost Accountants

• 全米機械会計士協会
• National Machine Accountants' Association

• 勅許会計士協会会員
• Associate of Institute of Chartered Accountants

• 日本公認会計士協会
• Japanese Institute of Certified Public Accountants
• Japan Association of CPA's

• 米国公認会計士協会
• American Association of Public Accountants
• American Institute of Certified Public Accountants

• 会計監査人設置会社
• company with accounting auditors

• 港湾審議会計画部会
• Planning Committee of the Council for Ports and Harbors

• 循環型社会計画部会
• Sound Material-Cycle Society Planning Committee

• 財務会計基準委員会
• Financial Accounting Standard Board

• 会計監査人の設置等
• Appointment of an Accounting Auditor, etc.

• 会計監査人の資格等
• Qualifications of an Accounting Auditor, etc.
• Qualifications, etc. of Accounting Auditors

• 会計監査人の権限等
• Powers of the Accounting Auditor
• Authority of Accounting Auditors
• Authority, etc. of Accounting Auditors

• 会計帳簿の提出命令
• Order to Submit Accounting Books
• Order of Submission of Accounting Books

• 会計帳簿等の作成等
• Preparation of Accounting Books, etc.

• 共済事業の会計区分
• Separate Accounting for Mutual Aid Activities

• 12カ月の会計年度
• any accounting period of 12 months

• 国際会計基準委員会
• International Accounting Standards Committee

• 英国勅許公認会計士
• Chartered Certified Accountant
• Association of Chartered Certified Accountants

• 国際会計基準審議会
• International Accounting Standards Board

• インフレーション会計
• inflation accounting

• 会計管理官（会計課）
• Director for Account Management

• 予算調整官（会計課）
• Director for Budget Coordination

• 環境会計支援システム
• environmental accounting support system

• 会計監査人の注意義務
• Accounting Auditor's Duty of Care

• 監査役及び会計監査人
• the company auditors and accounting auditors; and

• 会計奉行 川村録四郎
• Accounting Bugyo, Rokushiro KAWAMURA

• 会計をお願いします。
• Could I have the check?

• 会計の監査があった。
• The accounts have been audited.

• 今の会計期間の開始日
• Start of this accounting period
• Start of accounting period

• 前の会計期間の開始日
• Start of previous accounting period

• 今の会計期間の終了日
• End of this accounting period
• End of accounting period

• 前の会計期間の終了日
• End of previous accounting period

• 1811年委員会計画
• Commissioners' Plan of 1811

• 会計関連のスタブ項目
• Accounting stubs

• 会計資料の提示と監査
• Presenting and auditing of Accounts

• 発生主義に基づく会計
• accrual basis accounting

• 会計アプリケーション
• accounting application

• 会計処理用プリンター
• fiscal printer

• 支出認識用会計ルール
• expenditure recognition accounting rule

• 収益認識用会計ルール
• revenue recognition accounting rule

• 公認会計士協会特別会員
• Fellow of the Association of Certified Accountants

• お会計をお願いします。
• Can I have the check please?

• 会計帳簿の作成及び保存
• Preparation and Preservation of Accounting Books

• 会計帳簿の閲覧等の請求
• Request for Inspection, etc. of Accounting Books

• 公認会計士の就職の制限
• Restriction on Employment of Certified Public Accountants

• 公認会計士・監査審査会
• Certified Public Accountants and Auditing Oversight Board

• 私たちの会計士は周到だ
• our accountant is thorough

• 会計検査委員会実施要領
• Terms of Reference of the Financial Audit Board

• 財務会計システムの実装
• Finance and Accounting System Implementation

• 財団法人財務会計基準機構
• Financial Accounting Standards Foundation
• FASF

• 下水道への一般会計繰出金
• transfer of general fund to sewage works account

• 施設管理専門官（会計課）
• Deputy Director for Government Office Building Administration

• 会計監査人の辞任及び解任
• Resignation and Dismissal of Accounting Auditors

• 会計及び資産に関する事項
• Matters concerning accounting and assets
• Matters concerning accounting and assets.
• matters related to accounting and assets; and

• 財務及び会計に関する事項
• Matters concerning finance and accounting
• matters concerning finance and accounting;

• 会計監査人の氏名又は名称
• The name(s) of the accounting auditor(s);

• 経費及び会計に関する規定
• Provisions governing expenses and accounts;

• 会計参与 （第八十六条）
• Accounting Advisors (Article 86)

• 会計及び資産に関する規定
• Provisions on accounting and assets
• Provisions relating to accounting and assets;
• Rules pertaining to accounting and assets.

• 会計方後馬術師範となる。
• After serving as an accountant, he became an equestrian master.

• 会計の窓口はどこですか。
• Where is the counter to pay my bill?

• 財産及び会計に関する事項
• Matters concerning the property and finance of the port authority

• 会計上の今四半期の開始日
• First day of the current quarterly accounting period
• First day of the next quarterly accounting period

• 会計上の今四半期の終了日
• Last day of the current quarterly accounting period

• 会計上の前四半期の開始日
• First day of the previous quarterly accounting period

• 会計上の前四半期の終了日
• Last day of previous quarterly accounting period
• Last day of next quarterly accounting period

• 会計年度の終わりに起こる
• taking place at the close of a fiscal year

• 物理対象としての会計帳簿
• an accounting journal as a physical object

• 廃止措置基金の毎年の会計
• the annual accounts of the Decommissioning Fund;

• 会計監査人の費用等及び報酬
• Expenses, etc. and Remuneration of Accounting Auditor

• 会計の原則 （第九十八条）
• Accounting Principles (Article 98)

• 公認会計士試験の試験科目等
• Examination Subjects, etc. of the Certified Public Accountant Examination

• 公認会計士が死亡したとき。
• When a certified public accountant has died

• 公認会計士試験を行うこと。
• Conducting the certified public accountant examination

• 会計奉行 榎本道章（対馬）
• Accounting Bugyo, Michiaki ENOMOTO (Tsushima)

• - 人事局、外事局、会計局
• Personnel Bureau, Foreign Affairs Bureau, Accounting Bureau

• のち、会計検査院を務めた。
• After that, he served in Board of Audit.

• 政務に参与し、会計を担当。
• Involved with political affairs and took charge of accounting.

• 「私は会計師でございます」
• ``I am an accountant,''

• 目録を管理し、評価する会計
• accounting that controls and evaluates inventory

• 電源開発促進対策特別会計法
• the Special Budget Law for the Development of Electric Power

• 環境管理会計手法ワークブック
• Workbook on Environmental Management Accounting Methods

• 会計監査人が欠けた場合の措置
• Measures to Be Taken in the Event of a Vacancy in the Position of Accounting Auditor

• 会計監査人の損失てん補責任等
• Accounting Auditor's Liability to Compensate for Losses, etc.

• 会計の原則 （第百二十八条）
• Accounting Principles (Article 128)

• 会計検査について定める命令等
• Administrative Orders, etc. to provide for the audit of the final accounts of the State

• 監査役による会計監査人の解任
• Dismissal of an Accounting Auditor by a Company Auditor

• 業務区分に応じた会計の整理等
• Keeping of Accounts by Category of Service, etc.

• 公認会計士試験の目的及び方法
• Purpose and Method of Certified Public Accountant Examination

• 市町村の一般会計における負担
• Costs Imposed on the General Fund of a Municipality

• 労働保険特別会計法の一部改正
• Partial Revision of Labor Insurance Special Account Act

• 料金は会計係へ払って下さい。
• Pay your dues to the treasurer.

• もしもし、会計士はいますか。
• Hello, is the accountant there, please?

• お会計はレジでお願いします。
• Please pay the cashier.

• [$1]会計年度中の通貨合計
• Currency totals for the fiscal year of [$1]

• 会計スタイルの罫線を表示する
• Show accounting-style rules

• 会計年度は、暦年に対応する。
• The financial year shall correspond to the calendar year.

• 会計監査人の第三者に対する責任
• Accounting Auditor's Liability to Third Parties

• 役員会等による会計監査人の解任
• Dismissal of an Accounting Auditor by the Board of Officers, etc.

• 会計 （第五十条―第五十三条）
• Accounting (Article 50 - Article 53)

• 業務の執行及び会計に関する規定
• Provisions on the execution of operations and accounting

• 彼には会計士になる能力がある。
• He has the capacity to become an accountant.

• 会計は部屋代につけてください。
• Could you add the cost to my room bill?

• 会社の合併時に使われる会計方式
• an accounting method used in the merging of companies

• 2つの和解させられていない会計
• two unreconciled accountings

• 彼らは毎月会計報告を送ってくる
• they send me an accounting every month

• 非公式に、彼は会計係として働く
• unofficially, he serves as the treasurer

• 環境会計ガイドブック2002年版
• Environmental Accounting Guidebook 2002

• 役員及び会計監査人の選任及び解任
• Appointment and Dismissal of Officers and Accounting Auditor(s)
• Appointment and Dismissal of Officers and Accounting Auditors

• 官位は議定会計事務総督海軍少将。
• His official rank was Gijo (one of the three important official titles), the chief of accountancy, and a rear admiral.

• 8月 (旧暦)、鎮将府会計局組頭
• In 1868, kumigashira (head of the group) of the Accounting Bureau of Chinshofu (government office)

• 明治初期の会計制度の整備に尽力。
• He strove to develop the accounting system in the early Meiji period.

• 彼はその会計簿に金額を記入した。
• He entered up the sum in his account book.

• 会計期間の最後に決算を行います。
• Close the Book at the end of the Period

• 彼は、会計実務を良く把握している
• he has a good grasp of accounting practices

• 公益事業又は収益事業に関する会計
• The account of public benefit enterprise or profit-making enterprise

• 当該資金拠出が計上される会計年度
• the financial year to which the commitment is to be charged

• 会計アプリケーション登録済取引先
• accounting customer

• 一般に公正妥当と認められた会計原則
• Generally Accepted Accounting Principles

• 取締役、会計参与、監査役又は執行役
• a director, accounting advisor, company auditor or executive officer;

• 第一目　会計の原則 （第五十四条）
• Division 1: Accounting Principles (Article 54)

• 監督役員等に対する会計監査人の報告
• Reports from Accounting Auditors to Supervisory Officers, etc.

• 会計帳簿の閲覧等の請求の適用除外等
• Exclusion from Application, etc. of the Provision Regarding Request for Inspection, etc. of Account Books

• 会計帳簿 （第九十九条―第百一条）
• Accounting Books (Articles 99 to 101)

• 会計監査人等についての会社法の準用
• Application Mutatis Mutandis of the Companies Act to Accounting Auditors, etc.

• 託送供給等の業務に関する会計整理等
• Accounting concerning Transportation Service and Other Services, etc.

• 財務部 - 会計課・工務課・調度課
• Finance Department - Accounts Division/Engineering Division/Supplies Division

• 東京大学卒業後、会計検査院に勤務。
• After he graduated from Tokyo University, he worked in the Board of Audit.

• 彼女はクラブの会計係をしています。
• She serves as the club treasurer.

• 会計係はミスを犯してとがめられた。
• The accountant was blamed for the mistake.

• 会計係は、財政結果の概要を提供した
• the treasurer gave a brief overview of the financial consequences

• 上場企業会計改革および投資家保護法
• Sarbanes–Oxley Act

• 会計検査は、次の事項を目的とする。
• The purposes of the audit shall be to:

• アジア太平洋環境管理会計ネットワーク
• Environmental Management Accounting Network - Asia Pacific

• 公認会計士がその業務を廃止したとき。
• When a certified public accountant has discontinued his/her services

• 公認会計士の使用人等の秘密を守る義務
• Obligation of Employees, etc. of a Certified Public Accountant to Observe Secrecy

• その会計士に疑わしい点はなさそうだ。
• No suspicion may be attached to the accountant.

• 会計はお帰りのレジでおねがいします。
• Pay the cashier on the way out.

• 会計係はこれらの数字を調べるだろう。
• The accountant will go into these figures.

• [$1]会計年度中の寄付の金額別細分
• Breakdown of contributions by value for the fiscal year of [$1]

• 取引が現金で決着する証券仲買業の会計
• an account with a securities brokerage whose transactions are settled on a cash basis

• 企業会計を管理したり検査したりする人
• someone who maintains and audits business accounts

• 借りている合計額の承認された会計項目
• an accounting entry acknowledging sums that are owing

• 管轄銀行の会計検査を任命された審査官
• an examiner appointed to audit the accounts of banks in a given jurisdiction

• 会計士は、金庫から現金を持ち逃げした
• the accountant absconded with the cash from the safe

• 第五目　会計参与 （第五十三条の十七）
• Division 5: Accounting Advisors (Article 53-17)

• 会計監査人の選任等についての意見の陳述
• Statement of Opinions on the Appointment, etc. of Accounting Auditor(s)

• 会計監査人 （第九十一条―第九十三条）
• Accounting Auditors (Articles 91 to 93)

• 会計総裁 大久保一翁、副総裁 成島柳北
• Kaikei Sosai (president of the Treasury department in the bakufu): Ichio OKUBO and the Fuku Sosai (vice president of the Treasury department in the bakufu) Ryuhoku NARUSHIMA

• 同年5月、鎮台府の民政会計を任される。
• In June 1868, he was put in charge of Chindai-fu's civil finances.

• 会計士は間違いを認めようとしなかった。
• The accountant would not concede the mistake.

• 為替相場は毎日会計室の前に掲示される。
• The exchange rates are posted daily outside the cashier's office.

• ひそかに会計係に前借を頼めるだろうか？
• Could he ask the cashier privately for an advance?

• いや、会計係はだめだ、まったくだめだ。
• No, the cashier was no good, no damn good:

• 会計期間を用いた古いデータのアーカイブ
• Archive old data using accounting periods

• 会計または商売の管理におけるデータ処理
• data processing in accounting or business management

• だれが今年会計係に立候補していますか？
• Who's running for treasurer this year?

• 国連持続可能開発部環境管理会計専門家会合
• Expert Working Group on Improving Governments' Role in Promoting Environmental Management Accounting of the United Nations Division for Sustainable Development

• 投資主総会における会計監査人の意見の陳述
• Accounting Auditor's Statement of Opinions at Investors' Meetings

• 設立時会計監査人についての次に掲げる書面
• The following documents with regard to an Accounting Auditor(s) at Establishment:

• 特定目的会社の取締役、会計参与又は監査役
• a director, accounting advisor, or company auditor of a Specific Purpose Company;

• 公認会計士及び特定社員の登録に関する規定
• Provisions on the registration of certified public accountants and specified partners

• 会社は元会計を相手取って訴訟を起こした。
• The company took action against its former accountant.

• 会計係は会計が不足しているのがわかった。
• The treasurer was short in his accounts.

• 全体設定で設定されている会計期間の開始日
• First day of the accounting period, as set in the global preferences

• 全体設定で設定されている会計期間の終了日
• Last day of the accounting period, as set in the global preferences

• 収入または主要な項目を認めている会計項目
• an accounting entry acknowledging income or capital items

• クレジットの合計と会計デビット間の等価性
• equality between the totals of the credit and debit sides of an account

• 不正会計疑惑からの副次的な影響を含む戦略
• a strategy to contain the fallout from the accounting scandal

• 公認会計士試験等 （第五条―第十六条の二）
• Certified Public Accountant Examination, etc. (Article 5 - Article 16-2)

• 公認会計士の登録 （第十七条―第二十三条）
• Registration of Certified Public Accountant (Article 17 - Article 23)

• 公認会計士試験に合格した者に対する実務補習
• Professional accountancy education program for persons who have passed the certified public accountant examination

• 公認会計士又は監査法人でない者の業務の制限
• Restriction on Services by a Person Who Is Not a Certified Public Accountant or an Audit Corporation

• 公認会計士又は監査法人の業務上調製した書類
• Documents Prepared in the Conduct of Service by a Certified Public Accountant or an Audit Corporation

• また特別会計は353億4100万円だった。
• The special account totaled \35,341,000,000.

• 会計士は各週の会社の収入と支出を算出する。
• A bookkeeper computes all the company's income and expenses each week.

• 会費に関しては会の会計係に聞いてください。
• With regard to the membership fee, you must ask the treasurer of the club.

• ビジネスの会計係によって使用されるオフィス
• office used by the accountants of a business

• 有料で会計決算や会計監査を行う会計士の会社
• a firm of accountants who provide accounting and auditing services for a fee

• 会計疑惑の後、会計検査官の信頼感が低下した
• after the accounting scandal there was an erosion of confidence in the auditors

• 302.1キロイーター会計単位に相当する。
• This corresponds to 302.1K ITER units of account

• 会計監査人設置信託においては、次に掲げる書面
• in the case of a trust with an accounting auditor(s), the following documents:

• 一時会計監査人の職務を行うべき者の変更の登記
• Registration of Change of Person Who is to Temporarily Perform Duties of Accounting Auditor

• 前条第一項第一号に掲げる者　会計学及び経営学
• A person set forth in paragraph (1)(i) of the preceding Article--　Accounting and Business administration

• 公認会計士試験は、毎年一回以上、これを行う。
• The certified public accountant examination shall be conducted at least once every year.

• 一般電気事業者の業務区分に応じた会計の整理等
• Keeping of Accounts by Category of Service of General Electricity Utility

• 会計期末の全・純の利益と損益を表示する計算書
• an account compiled at the end of an accounting period to show gross and net profit or loss

• 財務報告書の数字を整理するために会計士が使う
• used by an accountant to assemble figures for financial statements

• 会計監査人 （第百十五条の二―第百十五条の五）
• Accounting Auditors (Article 115-2 through Article 115-5)

• 監事は、中央会の業務及び会計の状況を監査する。
• The auditors shall audit the status of the operations and accounting of the FSBA.

• 公認会計士に対する懲戒処分は、次の三種とする。
• Disciplinary actions for certified public accountants shall be of the following three types:

• 労働保険特別会計法の一部を次のように改正する。
• The Labor Insurance Special Account Act shall be partially revised as follows.

• 私達は会社の会計係にお金を盗んだ疑いをかけた。
• We suspected our cashier of stealing the funds.

• 「これはあの悪魔のような犬畜生の会計簿ですよ。
• 'This is the black-hearted hound's account-book.

• 書記の仕事（記録や会計の管理など）をする従業員
• an employee who performs clerical work (e.g., keeps records or accounts)

• 年末に、会計部は、それが仮装であることを示した
• at the end of the year the accounting department showed that it was a wash

• 他の会計事務所で更なる人員整理が待ち構えている
• more housecleaning is in store at other accounting firms

• 会計参与設置会社　会計参与を置く株式会社をいう。
• 'Company with Accounting Advisors'　means any Stock Company which has Accounting Advisor(s);

• 次に掲げる者は、会計監査人となることができない。
• None of the following persons may serve as an accounting auditor:
• The following persons may not act as accounting auditors:
• The following persons may not act as an accounting auditor:

• 会計監査人としてふさわしくない非行があつたとき。
• When an accounting auditor has engaged in conduct unbecoming an accounting auditor; or

• 会計検査院の組織及び権限は、法律でこれを定める。
• The organization and competency of the Board of Audit shall be determined by law.

• 会計監査人としてふさわしくない非行があったとき。
• when an accounting auditor has engaged in conduct unbecoming an accounting auditor; or

• 共済事業に係る会計の他の会計への資金運用等の禁止
• Prohibition of Investment of Funds, etc. from the Accounting for Mutual Aid Activities to the Accounting for Other Activities

• 公認会計士の義務 （第二十四条―第二十八条の四）
• Obligations of Certified Public Accountants (Article 24 - Article 28-4)

• 公認会計士の責任 （第二十九条―第三十四条の二）
• Responsibility of Certified Public Accountants (Article 29 - Article 34-2)

• 公認会計士試験に合格した者の実務補習に関する規定
• Provisions on the professional accountancy education program for those who have passed the certified public accountant examination

• 商法司判事（兵庫在勤）、兵庫県会計官として出仕。
• He served as Judge of the Commercial Law Office (working in Hyogo) and Accounts Official of Hyogo Prefecture.

• 1869年（明治2年）2月 会計官判事試補となる
• In February 1869, he became a trainee of audit commissioner.

• 彼らは苦労して１９９７会計年度の予算を作成した。
• They labored over the budget for the fiscal year 1997.

• 日本の新会計年度の予算は通常１２月に編成される。
• Japan's national budget for a new fiscal year is normally compiled in December.

• チェックアウトしたいので、会計をおねがいします。
• I'd like to check out. Do you have my bill?

• その会社の会計年度は４月から翌年の３月迄である。
• The company's financial year runs from April until March of the following year.

• その間会計係は一度も頭を上げなかったのだそうだ。
• Meanwhile, the cashier had not so much as raised his head.

• 会計士がするように追加した数の列の下に罫線を引く
• Use rules beneath columns of added numbers like accountants do

• 会計参与設置会社にあっては、会計参与の氏名又は名称
• in the case of a company with accounting advisors, the names of the accounting advisors;
• As for companies with accounting advisors, the names of the accounting advisors.

• 会計参与設置会社にあつては、会計参与の氏名又は名称
• names of accounting advisors for a company with accounting advisors;
• in the case of a company with accounting advisors, names of accounting advisors; and
• names of accounting advisors for a company with accounting advisors; and

• 公認会計士・監査審査会 （第三十五条―第四十二条）
• Certified Public Accountants and Auditing Oversight Board (Article 35 - Article 42)

• 一般電気事業者の託送供給等の業務に関する会計整理等
• Accounting concerning Wheeling Service and Other Services by General Electricity Utility, etc.

• うち450万円が政府の一般会計から支出されていた。
• Of this twenty five million yen, four million five hundred thousand yen was paid out of the government's general account.

• そこで、会計官から地方行政を扱う民部官が独立した。
• Then, Minbukan, supervising the local administration, was separated from Kaikeikan.

• 日本公認会計士協会 （第四十三条―第四十六条の十四）
• Japanese Institute of Certified Public Accountants (Article 43 - Article 46-14)

• 会計学（財務会計論及び管理会計論をいう。以下同じ。）
• Accounting (meaning financial accounting and management accounting; the same shall apply hereinafter)

• 特定社員名簿は、日本公認会計士協会に、これを備える。
• The specified partners' roster shall be kept at the Japanese Institute of Certified Public Accountants.

• 専門家の会計士またはCPAによる会計手順と記録の検査
• an inspection of the accounting procedures and records by a trained accountant or CPA

• 執行役員、監督役員及び会計監査人の氏名又は名称及び住所
• The names and addresses of the corporate officer(s), supervisory officers, and accounting auditor(s);

• 会計帳簿等 （第三十四条の十五―第三十四条の十六の三）
• Accounting Books, etc. (Article 34-15 - Article 34-16-3)

• 公認会計士である社員にあつては、公認会計士の登録の抹消
• In the case of a partner who is a certified public accountant, Deletion of his/her registration as a certified public accountant

• 協議会出納員は，協議会の出納その他の会計事務を司どる。
• The Treasurer of the council shall be responsible for all receipts and expenditures, including the council accounting.

• 総勘定元帳に記されている額の裏付けとなる会計計算の詳細
• details of an account supporting the amount stated in the general ledger

• 会計検査官は彼の作業ペーパーを作り出すように要求された
• the auditor was required to produce his working papers

• 彼らの決算書は、一般に認められた会計実務と一致してある
• their financial statements are in conformity with generally accepted accounting practices

• 第十七条に規定する会計検査委員会の委員を任命すること。
• appoint the members of the Financial Audit Board as referred to in Article 17;

• 具体的な予算項目名に基づく支出記録と運営会計計画の策定
• recording of expenditure under a specific nomenclature of budgetary items and drawing up an operating accounting plan.

• 第一目　会計帳簿 （第百二十八条の二―第百二十八条の四）
• Division 1 Accounting Books (Article 128-2 through Article 128-4)

• 財務及び会計 （第七十九条の六十八―第七十九条の七十四）
• Finance and Accounting (Article 68 - Article 79-74)

• 会計監査人は、公認会計士又は監査法人でなければならない。
• An accounting auditor shall be a certified public accountant or auditing firm.

• 公認会計士試験は、公認会計士・監査審査会が、これを行う。
• The certified public accountant examination shall be conducted by the Certified Public Accountants and Auditing Oversight Board.

• 外国において公認会計士の資格に相当する資格を失つたとき。
• When the person has lost the qualification equivalent to the qualification of a certified public accountant in the foreign state

• 公認会計士が第四条各号のいずれかに該当するに至つたとき。
• When a certified public accountant has fallen under any of the items of Article 4

• 会計は一つ一つの寿司に値段が掲示されていない場合が多い。
• Many sushi restaurants do not present a price for each piece of sushi.

• 会計学の基礎となる複式簿記を日本に紹介した人物でもある。
• He also introduced the double-entry bookkeeping system, which is the basis of accounting.

• 日本の会計年度は４月１日から翌年の３月３１日までである。
• Japan's fiscal year runs from April 1 till March 31 in the following year.

• 書記全員が出ては去り、最後に会計係が主任書記と出てきた。
• All the clerks passed out and finally the cashier came out with the chief clerk.

• 会計年度の終わりに会計期間の間の項目を割り当てる会計項目
• an accounting entry made at the end of an accounting period to allocate items between accounting periods

• 一般的な会計実務を定義する決まり、手続きと慣習のあつまり
• a collection of rules and procedures and conventions that define accepted accounting practice

• 役員及び会計監査人の選任及び解任 （第九十六条―第百八条）
• Appointment and Dismissal of Officers and Accounting Auditors (Article 96 through Article 108)

• 会計セミナーには既に７０００名以上の方が参加されています。
• There are already more than 7,000 people who have participated in the accounting seminar.

• 政体書に基づいて会計官が設置された際にその下に設置された。
• It was established under Kaikei-Kan (Ministry of Finance), when Kaikei-Kan was created based on the Constitution of 1868.

• 彼は言った、比喩を用いるなら彼は彼らの信仰の会計士である、
• If he might use the metaphor, he said, he was their spiritual accountant;

• 財務表を補てんするすべてのデータ（原簿、仕訳帳、会計記録）
• all the data (ledgers and journals and spreadsheets) that support a financial statement

• 私は会計士に連絡する予定です−−4月15日が迫っているので
• I'll ping my accountant--April 15 is nearing

• 環境マネジメント−マテリアルフローコスト会計−一般的枠組み
• Environmental management-Material flow cost accounting- General framework

• 役員及び会計監査人の選任及び解任 （第六十八条―第七十七条）
• Appointment and Dismissal of Officers and Accounting Auditors (Articles 68 to 77)

• 当該公認会計士に対して第二十九条第三号に掲げる処分をする場合
• In a case where an action set forth in Article 29(iii) is to be issued against said certified public accountant

• 鈍副子（どんふうす：鈍物の副司（血の巡りの悪い禅寺の会計係）
• A stupid officiating priest (a story of a slow-witted priest who is in charge of money and grain)

• 岸島 芳太郎（きしじま よしたろう、生没年不詳）は、会計方。
• Yoshitaro KISHIJIMA (date of birth and death unknown) was an accountant.

• 教会会計、聖餐準備奉仕および互助・福祉などの分配を担当する。
• Shitsuji is in charge of church accounting, preparation of the Eucharist and distribution jobs such as mutual-aid and welfare.

• 比率に基づいて行う会計監査で重大な変化を見極めようとするもの
• an auditing procedure based on ratios among accounts and tries to identify significant changes

• 過度の強調を支出の規制に置くと考えられている会計士または官僚
• an accountant or bureaucrat who is believed to place undue emphasis on the control of expenditures

• 第七目　会計監査人 （第五十三条の二十二・第五十三条の二十三）
• Division 7: Accounting Auditors (Article 53-22 and Article 53-23)

• 会計帳簿は、書面又は電磁的記録をもって作成しなければならない。
• Accounting books shall be prepared in the form of a written document or an Electromagnetic Record.

• 第二条第一項の業務について公認会計士又は監査法人を補助した期間
• The period during which the person assisted a certified public accountant or an audit corporation with regard to the services set forth in Article 2(1)

• 1月27日 (旧暦)、政府会計事務総督及び海陸軍事務総督兼務。
• February 20: He was additionally appointed to Seifu-kaikei-jimu-sotoku (General Manager of Government Accounting) and Kairikugun-jimu-sotoku (General Manager of Navy and Army Affairs).

• 2月20日 (旧暦)、政府会計事務総督及び海陸軍事務総督辞職。
• March 13: He resigned as Seifu-kaikei-jimu-sotoku and Kairikugun-jimu-sotoku.

• 会計係が逮捕されたが、原因は彼の裏帳簿工作だという噂があった。
• When the accountant was arrested, rumour had it that it was for his creative bookkeeping.

• コンピュータプログラムまたは会計システムにおける作業の順序の図
• a diagram of the sequence of operations in a computer program or an accounting system

• 最も古い（最初に獲得した）項目が最初に売られたとされる目録会計
• inventory accounting in which the oldest items (those first acquired) are assumed to be the first sold

• 投資法人と役員及び会計監査人との関係は、委任に関する規定に従う。
• The relationship between an Investment Corporation and its Officers and accounting auditor(s) shall be governed by the provisions related to the delegation of such persons.

• 特定目的会社は、定款の定めによって、会計参与を置くことができる。
• A Specific Purpose Company may have an accounting advisor pursuant to the provisions of the articles of incorporation.

• そして会計検査の結果、私の使い込んだ不足額は暴露されてしまった。
• and a premature examination of accounts exposed my deficit.

• 国王の憲章がある職業団体の一員である、英国であるかカナダの会計士
• a British or Canadian accountant who is a member of a professional body that has a royal charter

• 会計監査人設置会社であるときは、その旨及び会計監査人の氏名又は名称
• if the Stock Company is a Company with Accounting Auditors, a statement to that effect and the name(s) of the accounting auditor(s);

• 設立時会計参与又は設立時会計監査人を選任したときは、次に掲げる書面
• in cases where an accounting advisor at incorporation or an accounting auditor at incorporation has been appointed, the following documents:
• if Accounting Advisors at Incorporation or Accounting Auditors at Incorporation are appointed, the following documents:

• その者が法人でないときは、その者が公認会計士であることを証する書面
• in cases where such person is not a juridical person, a document evidencing that he/she is a certified public accountant.

• 次の各号のいずれかに該当する者は、公認会計士となることができない。
• A person who falls under any of the following items may not become a certified public accountant:

• 金融庁に、公認会計士・監査審査会（以下「審査会」という。）を置く。
• The Certified Public Accountants and Auditing Oversight Board (hereinafter referred to as the 'Board') shall be established within the Financial Services Agency.

• 公認会計士、外国公認会計士又は監査法人に対する報告徴収及び立入検査
• Collection of Reports from and On-Site Inspections of a Certified Public Accountant, Foreign Certified Public Accountant or Audit Corporation

• ジェレミは彼の会計士の一次試験のためノートを熱心に勉強していたよ。
• I left Jeremy poring over his notes for his first accountancy exam tomorrow.

• 最も最近後天的な項目が1日であると思われる目録会計は売れていました
• inventory accounting in which the most recently acquired items are assumed to be the first sold

• 会計と会計検査に加え、CPAも個人と会社のために所得申告を準備する
• in addition to accounting and auditing, CPAs also prepare tax returns for individuals and corporations

• その会計士は裕福な家系のために仕事をしている間に何千ドルも横領した
• The accountant embezzled thousands of dollars while working for the wealthy family

• 信託の会計は、一般に公正妥当と認められる会計の慣行に従うものとする。
• The accounting for a trust shall be subject to accounting practices that are generally accepted as fair and appropriate.

• 執行役員、監督役員及び会計監査人の報酬の額又は報酬の支払に関する基準
• The amount of remuneration paid to a corporate officer(s), supervisory officers, and accounting auditors or the criteria for payment of such remuneration;

• 設立時執行役員、設立時監督役員及び設立時会計監査人の選任に関する書面
• Documents related to the appointment of the Corporate Officer(s) at Establishment, Supervisory Officers at Establishment, and an Accounting Auditor(s) at Establishment;

• 特定目的会社と役員及び会計監査人との関係は、委任に関する規定に従う。
• The relationship between a Specific Purpose Company and its Officers and accounting auditors shall be governed by the provisions on mandate.

• 組合の会計は、一般に公正妥当と認められる会計の慣行に従うものとする。
• The accounting of a cooperative shall be in accordance with accounting practices that are generally accepted as fair and appropriate.

• 同志社大学には会計大学院は設置されていないが、準会員校になっている。
• Accounting School is not established in Doshisha University, but it is a semi-member's school.

• 専門家によって行われる仕事（たとえば、弁護士または医師または会計士）
• service provided by a professional advisor (e.g., a lawyer or doctor or CPA etc.)

• イーター機構が会計、予算及び資源見積りのために用いる計算単位及び通貨
• the unit of account and the currency that the ITER Organization shall use for accounting, budget and resource evaluation purposes;

• 会計検査は、会計に関する国際的に認められた原則及び基準に基づき行う。
• The audit shall be based on recognized international principles and standards for accounting.

• 会計検査委員会のメンバーの旅費及び必要経費はイーター機構が負担する。
• Traveling and subsistence expenses of the members of the Financial Audit Board shall be borne by the ITER members;

• 組織変更後株式会社商品取引所の取締役の氏名及び会計監査人の氏名又は名称
• The names of directors and name of accounting auditor of the Incorporated Commodity Exchange after Entity Conversion

• 委託者保護基金は、その財務及び会計に関し、会計規程を定めるものとする。
• The Consumer Protection Fund shall determine accounting rules with regard to its finance and accounting.

• それは会計係が三シリング六ペンスの預け入れを処理している間に起こった。
• while he was engaged in registering the receipt of three shillings and sixpence.

• 予算の執行は、権限付与役員と会計担当役員の分離の原則に従って行われる。
• The implementation of the Budget shall be carried out according to the principle of separation of authorizing and accounting officers.

• 第八目　財務及び会計 （第二百六十五条の三十六―第二百六十五条の四十四）
• Division 8: Finance and Accounting (Article 265-36 - Article 265-44)

• 会計帳簿又はこれに関する資料が書面をもって作成されているときは、当該書面
• if the accounting books or materials relating thereto are prepared in the form of documents, such documents; and
• if accounting books and materials related thereto are prepared in writing, such documents; and

• 検査官会議で決すべきものとされている処分及び会計検査の際にされる行政指導
• Dispositions decided by the Audit Commission and Administrative Guidance during audit of the Board of Audit;

• また、議院法、貴族院令、衆議院議員選挙法、会計法なども同時に定められた。
• The Parliamentary Law, Law of House of Peers, and the House of Representatives Election Law were also enacted the same time.

• そこに山城屋の一件を聞いた陸軍省会計監督・種田政明が密かに調査を始めた。
• Moreover, Masaaki TANEDA, the accounting manager of Ministry of Army, heard the news on YAMASHIROYA and started investigation secretly.

• コンピューターの仕事から金融、会計などの仕事に転向することは可能である。
• It's possible to branch out from computing to jobs in banking, accountancy and so on.

• 会計方式の1つで、支払いを実際に行ったり受けたりした時点で各項を記入する
• a method of accounting in which each item is entered as payments are received or made

• 検査により明らかにされた会計又は会計システムにおけるあらゆる欠点及び欠陥
• Any deficiencies and defects in the accounts, in the accounting system by the audit;

• 株式会社　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
• Stock Company:　a director, accounting advisor, company auditor, Representative Director, committee member, executive officer or representative executive officer;

• 組織変更後株式会社金融商品取引所の取締役の氏名及び会計監査人の氏名又は名称
• the names of directors and name of accounting auditor of the Stock Company-Type Financial Instruments Exchange after Entity Conversion;

• 会計監査報告に記載し、又は記録すべき重要な事項についての虚偽の記載又は記録
• making false statements or records on important matters which should be stated or recorded in accounting audit reports.

• 管理会計論（原価計算その他の内閣府令で定める分野の科目をいう。以下同じ。）
• Management accounting (meaning cost accounting and any other subjects in the fields specified by Cabinet Office Ordinance; the same shall apply hereinafter)

• 次の各号のいずれかに該当する者は、公認会計士の登録を受けることができない。
• A person who falls under any of the following items may not obtain registration as a certified public accountant:

• 明治13年（1880年）には、会計検査院創設のための建議をおこなっている。
• He submitted a proposal for the foundation of the Kaikeikensain (Board of Audit) in 1880.

• 投資法人の会計は、一般に公正妥当と認められる企業会計の慣行に従うものとする。
• The accounting of an Investment Corporation shall be subject to business accounting practices which are generally accepted as being fair and appropriate.

• 役員及び会計監査人は、いつでも、社員総会の決議によって解任することができる。
• Any officer or accounting auditor may be dismissed at any time by a resolution made at a general meeting of members.

• 公認会計士名簿及び外国公認会計士名簿は、日本公認会計士協会に、これを備える。
• The certified public accountants roster and the foreign certified public accountants roster shall be kept at the Japanese Institute of Certified Public Accountants.

• 監査法人の会計は、一般に公正妥当と認められる企業会計の慣行に従うものとする。
• The accounting of an audit corporation shall be made in accordance with the generally accepted accounting practices for business enterprises.

• 審査会に、公認会計士試験の問題の作成及び採点を行わせるため、試験委員を置く。
• The Board shall establish examiners for the purpose of having them prepare questions and grading the results for the certified public accountant examination.

• 当院は会計待ちの時間短縮のためにオーダーリングシステムの導入を決定しました。
• Our hospital decided to introduce an ordering system to shorten the waiting time at the cash register.

• こうした状況下で後世、高い評価を得る「特別不動産資金」特別会計を設定させた。
• Under these situations, he made the special accounts of 'Special real estate fund' set up, which would gain a high evaluation later.

• 会計教科書の練習問題のように字下げして親勘定科目の小計を表示する (実験中)
• Show parent account subtotals, indented per accounting text book practice (experimental)

• 役員及び会計監査人は、いつでも、投資主総会の決議によつて解任することができる。
• Any Officer or accounting auditor may be dismissed at any time by resolution at an Investors' meeting.

• 取締役、会計参与、監査役又は執行役のうちに次のいずれかに該当する者がないこと。
• None of its director, accounting advisor, company auditor or executive officer shall fall under any of the following categories:

• 設立時会計参与（特定目的会社の設立に際して会計参与となる者をいう。以下同じ。）
• Accounting Advisors at Incorporation (meaning the persons who become the accounting advisors at the time of incorporation of the Specific Purpose Company; the same shall apply hereinafter); and

• 公認会計士試験に合格した者には、当該試験に合格したことを証する証書を授与する。
• A person who has passed the certified public accountant examination shall be awarded a certificate proving that the person has passed said examination.

• 5月、会計官判事を命ぜられ、6月には会計官判事をもって大阪府在勤を命ぜられる。
• In May, he was appointed Kaikeikan Hanji (a magistrate of Accounting Office), and ordered to work at Osaka Prefecture as Kaikeikan Hanji in June.

• 弁護士、公認会計士、建築士その他の自由職業者の役務の提供を主たる内容とする事業
• A business that is mainly intended to provide the services of attorneys, certified public accountants, or architects or other professional services
• A business that is mainly intended to provide the services of attorneys, certified public accountants, architects or any other professional services;

• 脱退は、１に規定する通告が行われた会計年度の次の会計年度の末日に効力を生ずる。
• The withdrawal shall take effect at the end of the Financial Year following the year the notification referred to in paragraph 1 is given.

• 特定目的会社が会計監査人設置会社であるときは、その旨及び会計監査人の氏名又は名称
• if the Specific Purpose Company is a Company with Accounting Auditors, a statement to that effect and the names of the accounting auditors;

• 特定目的会社の会計は、一般に公正妥当と認められる企業会計の慣行に従うものとする。
• The accounting of a Specific Purpose Company shall be subject to the business accounting practices that are generally accepted as fair and appropriate.

• この法律に定めるもののほか、公認会計士試験に関し必要な事項は、内閣府令で定める。
• In addition to what is provided for in this Act, necessary matters concerning the certified public accountant examination shall be specified by Cabinet Office Ordinance.

• また幕府の会計監査のために勘定吟味役を設置して、有能な小身旗本の登用をねらった。
• In addition, Tsunayoshi set up the post of Kanjoginmiyaku to audit the government's accounts, aiming to promote talented low-ranking hatamoto (direct retainers to the shogun).

• 長老制の教会（改革派教会、長老派教会など）においては会計と福祉を担当する信徒職。
• At gerontocracy churches (e.g. the Reformed Church, the Presbyterian Church), shitsuji means a post assumed by ordinary believers that is responsible for accounting and welfare matters.

• 「実はあなたの会計的才能につきまして、実に素晴らしいお噂をうかがいましたもので、
• `the fact is that I have heard some really extraordinary stories about your financial ability.

• しごく当然の事ながら、会計係はすべてに目を配っていることができなかったのである。
• Of course, he could not have his eyes everywhere.

• 政府の支払体系と収集体系を管理し、主要な会計と財務報告を提供する財務省の連邦機関
• the federal agency in the Treasury Department that manages the government's disbursement and collection systems and provides central accounting and financial reporting

• 委託者保護基金は、その会計を主務省令で定める勘定区分ごとに経理しなければならない。
• A Consumer Protection Fund shall carry out separate accounting for each account specified by an ordinance of the competent ministry.

• 新設合併設立法人の設立時執行役員、設立時監督役員及び設立時会計監査人の氏名又は名称
• The names of the Corporate Officer(s) at Establishment, Supervisory Officers at Establishment and Accounting Auditor(s) at Establishment of the Investment Corporation Established through the Consolidation-Type Merger;

• 設立時会計監査人（特定目的会社の設立に際して会計監査人となる者をいう。以下同じ。）
• the Accounting Auditors at Incorporation (meaning the persons who become accounting auditors at the time of incorporation of the Specific Purpose Company; the same shall apply hereinafter).

• 財務会計論（簿記、財務諸表論その他の内閣府令で定める分野の科目をいう。以下同じ。）
• Financial accounting (meaning bookkeeping, financial statement accounting, and any other subjects in the fields specified by Cabinet Office Ordinance; the same shall apply hereinafter)

• 登録を受けようとする者は、登録申請書を日本公認会計士協会に提出しなければならない。
• A person who intends to obtain registration shall submit a written application for registration to the Japanese Institute of Certified Public Accountants.

• 独自の宮号を持たないが、皇室経済法では宮家としての扱いを受け、独立した会計を営む。
• Although the House of Prince Tomohito is not an independent princely house, it is treated as such by the Imperial House Economy Law, thus permitted to have a separate account.

• 会計検査官は会計に関して認定した報告書を準備し、その中でなかんずく以下に言及する。
• Auditors shall prepare a report on the accounts certified in which they should mention inter alia:

• 会計監査人が法人でないときは、第二百四十九条第一項に規定する者であることを証する書面
• if the accounting auditor is not a juridical person, a document certifying that the accounting auditor is a person prescribed in Article 249, paragraph (1).

• 財産目録等は、内閣府令で定めるところにより、会計監査人の監査を受けなければならない。
• The Inventory of Property, etc. shall be audited by an accounting auditor pursuant to the provisions of a Cabinet Office Ordinance.

• 更生保護法人の会計年度は、毎年四月一日に始まり、翌年三月三十一日に終わるものとする。
• The fiscal year of the juridical person for offenders rehabilitation shall begin on April 1 each year and end on March 31 of the following year.

• 特定目的会社又は特定資産譲渡人等の取締役、会計参与、監査役、執行役又は使用人である者
• any person who is a director, accounting advisor, company auditor, executive officer, or employee of a Specific Purpose Company or Transferor of Specified Assets, etc.; or

• 前二号に定めるもののほか、公認会計士が著しい利害関係を有する会社その他の者の財務書類
• In addition to what is provided for in the preceding two items, the financial documents of a company or any other person in a case where the certified public accountant has a substantial interest in said company or person

• 組合員は、経済産業省令で定めるところにより、組合の会計帳簿を作成しなければならない。
• The partners shall prepare accounting books of a Partnership as provided by Ordinance of the Ministry of Economy, Trade and Industry.

• 会計検査委員会議長は、会計検査に関して議長の支援を行う援助者を任命することができる。
• The Chair of the Board can appoint his(her) own supporter who’s role is assistance for Chair regarding to the audit

• １IUAはＩＴＥＲの会計単位であって、1989年1月における1000米ドルに等しい。
• One IUA is an ITER Unit of Account and is equal to 1000US$ of January 1989.

• 前条第三項及び第四項の規定は、一時会計監査人の職務を行うべき者の登記について準用する。
• The provisions of paragraphs (3) and (4) of the preceding Article shall apply mutatis mutandis to the registration of a person who is to temporarily perform the duties of an accounting auditor.

• 会社法第二百七条第九項第五号に掲げる場合には、同号の金銭債権について記載された会計帳簿
• in the case referred to in Article 207, paragraph (9), item (v) of the Companies Act, an accounting book containing a statement of the money claim set forth in said item.

• 第百二条及び第百五条の規定は、前項の一時会計監査人の職務を行うべき者について準用する。
• The provisions of Article 102 and Article 105 shall apply mutatis mutandis to a person who is to perform the duties of an accounting auditor temporarily as prescribed in the preceding paragraph.

• 会計監査人　会計監査報告に記載し、又は記録すべき重要な事項についての虚偽の記載又は記録
• Accounting Auditors:　Making a false statement or record on important matters which should be stated or recorded in the accounting audit reports.

• 組合は、主務省令で定めるところにより、適時に、正確な会計帳簿を作成しなければならない。
• A cooperative shall prepare accurate accounting books in a timely manner, pursuant to the provisions of an ordinance of the competent ministry.

• 公認会計士は、他人の求めに応じ報酬を得て、財務書類の監査又は証明をすることを業とする。
• A certified public accountant shall make it his/her practice to audit or attest financial documents for fees at the request of others.

• 公認会計士がその使用人であり、又は過去一年以内に使用人であつた会社その他の者の財務書類
• The financial documents of a company or any other person in a case where the certified public accountant is or was within the past one year an employee of said company or person

• 監査法人の社員は、公認会計士又は第三十四条の十の八の登録を受けた者でなければならない。
• Every partner of an audit corporation shall be a certified public accountant or a person who has obtained the registration set forth in Article 34-10-8.

• 監査法人は、その公認会計士である社員以外の者に第二条第一項の業務を行わせてはならない。
• An audit corporation shall not have any person other than a partner provide the services set forth in Article 2(1).

• 公認会計士又は外国公認会計士となる資格を有する者で第四十八条第一項の規定に違反したもの
• A person who is qualified to become a certified public accountant or a foreign certified public accountant who has violated the provisions of Article 48(1)

• 3月度の定例市議会で古都税の初年度収入を含んだ昭和60年度一般会計予算案が可決された。
• The bill of the general account budget of the 1985 fiscal year which included the first year revenue from the Old Capital Tax was approved at the regular city assembly of March.

• 食糧管理特別会計法（大正十年法律第三十七号）第三条又は第四条の規定により発行される国債
• National government bonds issued pursuant to the provision of Article 3 or Article 4 of the Foodstuff Control Special Account Act (Act No. 37 of 1921)

• 現在の会計実務を統治し、また複雑な業務での適切な処置を決定する参照として用いられる原則
• a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions

• （期間が限定されたり、特定の項目についてだけであったりと）範囲が限定されている会計監査
• an audit of limited scope (limited in time span or confined to particular accounts etc.)

• 会計監査人又は第三百四十六条第四項の規定により選任された一時会計監査人の職務を行うべき者
• an accounting auditor or a person who is temporarily to perform the duties of an accounting auditor appointed pursuant to the provisions of Article 346(4).

• 受託者は、法務省令で定めるところにより、限定責任信託の会計帳簿を作成しなければならない。
• The trustee shall prepare the accounting books for a limited liability trust as provided for by Ordinance of the Ministry of Justice.

• 会計監査人は、その職務を行うに当たっては、次のいずれかに該当する者を使用してはならない。
• An accounting auditor, in the course of performing the duties, may not employ a person who falls under any of the following:
• An accounting auditor shall not employ a person falling under any of the following items in performing his/her duties:

• 会計監査人は、その職務を行うに当たつては、次のいずれかに該当する者を使用してはならない。
• An accounting auditor shall not have persons falling under any of the following items involved in the course of his/her duties:

• 旧法第七十三条に規定する公社の会計に係る会計検査院の検査については、なお従前の例による。
• With respect to the audit of the accounting of the Public Corporation by the Board of Audit under the provisions of Article 73 of the Former Act, the precedent shall continue to apply.

• 酒井は会計方の仕事にある死体埋葬をしている内、それが恐ろしくなり脱走、というものである。
• Duties of the accounting division of the Shinsengumi included burial of dead bodies, which terrified SAKAI into escaping.

• 何しろ小さい店なので、彼は会計係から倉庫係まで多くの仕事を一手にこなさなければならない。
• Because the store is so small, he has to wear many different hats, from accountant to stock boy.

• 組織変更後株式会社が会計参与設置会社である場合　組織変更後株式会社の会計参与の氏名又は名称
• in cases where the Stock Company after Entity Conversion is a Company with Accounting Advisors:　the name(s) of the Accounting Advisor(s) of the Stock Company after Entity Conversion;

• 役員（取締役及び執行役、会計参与並びに監査役又はこれらに準ずる者をいう。以下同じ。）の氏名
• the names of the officers (meaning directors and executive officers, accounting advisors, and company auditors, or persons equivalent thereto; the same shall apply hereinafter);

• 会社法第二百八十四条第九項第五号に掲げる場合には、同号の金銭債権について記載された会計帳簿
• in the case referred to in Article 284, paragraph (9), item (v) of the Companies Act, an accounting book containing a statement on the monetary claim set forth in said item; and

• 投資法人は、内閣府令で定めるところにより、適時に、正確な会計帳簿を作成しなければならない。
• An Investment Corporation shall prepare accurate accounting books in a timely manner, pursuant to the provisions of a Cabinet Office Ordinance.

• 内閣は、毎会計年度の予算を作成し、国会に提出して、その審議を受け議決を経なければならない。
• The Cabinet shall prepare and submit to the Diet for its consideration and decision a budget for each fiscal year.

• 次の各号のいずれかに該当する場合には、日本公認会計士協会は、登録を抹消しなければならない。
• In a case falling under any of the following items, the Japanese Institute of Certified Public Accountants shall Delete the registration:

• 監査法人は、内閣府令で定めるところにより、適時に、正確な会計帳簿を作成しなければならない。
• An audit corporation shall prepare accurate accounting books on a timely basis in accordance with Cabinet Office Ordinance.

• 幕末、明治維新期の中御門経之は、国事に奔走し、議定、会計事務総督、留守長官などを歴任した。
• At the end of Edo period and the beginning of the Meiji Restoration, Tsuneyuki NAKAMIKADO worked hard for affairs of state, and served successively as gitei, the chief of accountancy, and the rusu chokan.

• その後は農商務次官、帝室会計審査局長、宮内省、枢密顧問官、日本赤十字社社長などを歴任した。
• After that he successively assumed the posts such as undersecretary of the Ministry of the Agriculture and Commerce, Director of the Imperial Accounting Bureau, the Imperial Household Ministry, privy councilor and President of the Japanese Red Cross Society.

• 酒井 兵庫（さかい ひょうご、生年不詳 - 慶応元年（1865年）7月頃）は新選組会計方。
• Hyogo SAKAI (date of birth unknown - around August of 1865) was an accountant of the Shinsengumi.

• 彼はオフィスの向かいの戸口に立って会計係が一人で出てくるかどうか確かめようと見張っていた。
• He stood in a doorway opposite the office watching to see if the cashier would come out alone.

• 会計資料は、事業年度末に締めるものとし、貸借対照表と収入支出計算書を作成できるようにする。
• The accounts shall be closed at the end of the financial year to enable a balance sheet and the income and expenditure accounts to be drawn up.

• 会計参与又は会計監査人の就任による変更の登記の申請書には、次の書面を添付しなければならない。
• In filing an application for a registration of change due to the assumption of office of an accounting advisor or an accounting auditor, the following documents shall be attached to the written application:

• 組織変更後の株式会社の会計参与又は会計監査人を定めたときは、第五十四条第二項各号に掲げる書面
• in cases where an accounting advisor or an accounting auditor of a stock company after entity conversion has been appointed, the documents listed in the items of Article 54, paragraph (2);

• 会計帳簿又はこれに関する資料が書面をもつて作成されているときは、当該書面の閲覧又は謄写の請求
• Where the accounting books and materials related thereto are prepared in writing, a request to inspect or copy such documents; and
• If the accounting books or materials related thereto have been prepared in the form of paper documents, a request for inspection or copying of said documents

• 公認会計士及び監査法人以外の者又は第百二条第三項各号に該当する者を会計監査人としているとき。
• When the Investment Corporation has a person other than a certified public accountant, auditing firm, or a person who falls under the items of Article 102, paragraph (3) as its accounting auditor;

• 投資法人の会計監査人又は第百八条第三項の規定により選任された一時会計監査人の職務を行うべき者
• An accounting auditor of an Investment Corporation or a person to temporarily perform the duties of an accounting auditor who has been appointed pursuant to Article 108, paragraph (3).

• 会計帳簿又はこれに関する資料が書面をもって作成されているときは、当該書面の閲覧又は謄写の請求
• if the accounting books or materials related thereto have been prepared in writing, requests to inspect or copy such documents; or

• 次の場合には、共済事業を行う組合の役員、会計監査人又は清算人は、二十万円以下の過料に処する。
• In any of the following cases, the officers, accounting auditors or liquidators of a cooperative engaged in mutual aid activities shall be punished by a non-penal fine of not more than two hundred thousand yen:

• 業務補助等の期間は、公認会計士試験の合格の前後を問わず、次に掲げる期間を通算した期間とする。
• The period of internship, etc. shall be a total of the following periods regardless of whether the periods are before or after passing the certified public accountant examination:

• 前項の登録申請書には、公認会計士となる資格を有することを証する書類を添付しなければならない。
• The written application for registration set forth in the preceding paragraph shall attach a document proving that the applicant is qualified to become a certified public accountant.

• 公認会計士が心身の故障により公認会計士の業務を行わせることがその適正を欠くおそれがあるとき。
• When a certified public accountant is likely to be inappropriate for providing services as a certified public accountant due to mental or physical disorder

• 年次会計の信頼性並びに年次会計の基礎となる取引の合法性及び適正を確認する文書を提出すること。
• provide a statement of assurance as to the reliability of the annual accounts and the legality and regularity of the underlying transactions;

• 組織変更後株式会社が会計監査人設置会社である場合　組織変更後株式会社の会計監査人の氏名又は名称
• in cases where the Stock Company after Entity Conversion is a Company with Accounting Auditors:　the name(s) of the accounting auditor(s) of the Stock Company after Entity Conversion;

• 会計参与設置会社であるときは、その旨並びに会計参与の氏名又は名称及び第三百七十八条第一項の場所
• if the Stock Company is a Company with Accounting Advisors, a statement to that effect, the name(s) of the accounting advisor(s) and the place set forth in Article 378(1);

• 会計監査人（信託法第二百四十八条第一項又は第二項の会計監査人をいう。以下この章において同じ。）
• The accounting auditor (meaning an accounting auditor prescribed in Article 248(1) or (2) of the Trust Act; hereinafter the same shall apply in this Chapter)

• 特定目的会社は、内閣府令で定めるところにより、適時に、正確な会計帳簿を作成しなければならない。
• A Specific Purpose Company shall, pursuant to the provisions of a Cabinet Office Ordinance, prepare accurate accounting books in a timely manner.

• 共済事業を行う組合は、共済事業に係る会計を他の事業に係る会計と区分して経理しなければならない。
• A cooperative engaged in mutual aid activities shall carry out the accounting for its mutual aid activities separately from the accounting for its other activities.

• 公認会計士は、登録を受けた事項に変更を生じたときは、直ちに変更の登録を申請しなければならない。
• When there has been any change in the matters registered, a certified public accountant shall immediately file an application for registration of such a change.

• 権限付与役員に第Ⅲ.9条2項に記載される助言を提供する際、会計担当役員は、以下の点を確認する。
• In tendering the advice foreseen by Article III.9.2 to the authorizing officer, the accounting officer shall confirm that:

• 会計監査人は、その職務を行うに当たっては、善良な管理者の注意をもって、これをしなければならない。
• An accounting auditor shall perform the duties with the due care of a prudent manager.

• 公認会計士法の規定により、第百十五条の二第一項各号に掲げる書類について監査をすることができない者
• Any person who does not have the right to audit the documents listed in the items of Article 115-2, paragraph (1) pursuant to the provisions of the Certified Public Accountants Act;

• この法律で規定するもののほか、基金の財務及び会計に関し必要な事項は、内閣府令・財務省令で定める。
• In addition to what is provided for in this Act, matters necessary for the finance and accounting of a Fund shall be specified by a Cabinet Office Ordinance and Ordinance of the Ministry of Finance.

• 監査役は、会計監査人が次の各号のいずれかに該当するときは、その会計監査人を解任することができる。
• A company auditor may dismiss an accounting auditor when such accounting auditor falls under any of the following items:

• 公認会計士でない者は、公認会計士の名称又は公認会計士と誤認させるような名称を使用してはならない。
• No person other than a certified public accountant shall use the title of certified public accountant or a title which may be mistaken for the title of certified public accountant.

• 新選組は局長を頂点に副長が補佐し、以下に副長助勤・監察方（諜報）・勘定方（会計）などを配置した。
• Shinsen-gumi was headed by a Commander who was supported by a Vice Commander, and under them were such functions as: Fukucho Jokin (Assistant Vice Commander), Kansatsu Gata (intelligence), Kanjo Gata (accounting), etc.

• 会計検査官は、次の事項を確認するために、全ての預金、予備金、特別会計を含む機構の会計を調査する。
• Auditors shall examine the accounts of the Organization including all deposit, reserve and special accounts in order to certify:

• 受託者又はその利害関係人から公認会計士又は監査法人の業務以外の業務により継続的な報酬を受けている者
• a person who continuously receives remuneration from the trustee or an interested party thereof for business other than that of a certified public accountant or auditing firm.

• 特定目的会社の会計監査人又は第七十六条第四項の規定により選任された一時会計監査人の職務を行うべき者
• an accounting auditor of a Specific Purpose Company, or a person who is to temporarily perform the duties of accounting auditor appointed under the provisions of Article 76(4).

• 協会は、公認会計士に係る業務又は制度について、官公署に建議し、又はその諮問に答申することができる。
• The Institute may, with regard to the services or the system pertaining to certified public accountants, make proposals to a public agency or make reports on questions raised by a public agency.

• 勘定帳（かんじょうちょう）とは、米や大豆、金・銀などの収支決算を行うために作成した会計帳簿の1つ。
• Kanjosho is a kind of account book prepared for settlement of balances on rice, soy beans, gold, silver and others.

• アカウント既にあるならば、システムであり、あなたの会計で、電子メールを送って、受けることができる。
• If there is already an account, there is a system by which you are able to send and receive email.

• 新設合併設立株式会社が会計参与設置会社である場合　新設合併設立株式会社の設立時会計参与の氏名又は名称
• in cases where the Stock Company Incorporated through Consolidation-type Merger is a Company with Accounting Advisors:　the name(s) of the Accounting Advisor(s) at Incorporation of the Stock Company Incorporated through Consolidation-type Merger;

• 新設分割設立株式会社が会計参与設置会社である場合　新設分割設立株式会社の設立時会計参与の氏名又は名称
• in cases where the Stock Company Incorporated through Incorporation-type Company Split is a Company with Accounting Advisors:　the name(s) of the Accounting Advisor(s) at Incorporation of the Stock Company Incorporated through Incorporation-type Company Split;

• 第百八条第三項の規定により選任された一時会計監査人の職務を行うべき者を置いたときは、その氏名又は名称
• If an Investment Corporation has a person who is to temporarily perform the duties of an accounting auditor and who has been appointed pursuant to Article 108, paragraph (3), his/her name;

• 前項の請求があつたときは、行政庁は、その組合又は中央会の業務又は会計の状況を検査しなければならない。
• When a request set forth in the preceding paragraph has been made, an administrative agency shall inspect the status of the operations or accounting of the cooperative or the FSBA.

• 前項の規定により納付した受験手数料は、公認会計士試験を受けなかつた場合においても、これを還付しない。
• The examination fee that has been paid pursuant to the provisions of the preceding paragraph shall not be refunded in a case where the examinee failed to take the certified public accountant examination.

• 公認会計士は、公認会計士の信用を傷つけ、又は公認会計士全体の不名誉となるような行為をしてはならない。
• A certified public accountant shall not commit any act which will injure the credibility of certified public accountants or which will disgrace certified public accountants as a whole.

• 職業会計人グループ(RAS) - 龍谷大学の卒業生で、税理士、公認会計士などの有資格者からなる組織。
• Ryukoku Accountant Society (RAS)-This organization consists of certified tax & public accountants and other certified professionals who are Ryukoku University graduates.

• 国債整理基金特別会計法（明治三十九年法律第六号）第五条第一項又は第五条ノ二の規定により発行される国債
• National government bonds issued pursuant to the provision of Article 5(1) or Article 5-2 of the Special Account for the National Debt Consolidation Fund Act (Act No. 6 of 1906)

• 会計監査人の就任による変更の登記の申請書には、前条第三号ロ又はハに掲げる書面を添付しなければならない。
• When filing a written application for a registration of a change due to an accounting auditor's assumption of the office, the document set forth in item (iii)(b) or (c) of the preceding Article shall be attached.

• 役員会又は清算人会は、会計監査人が次のいずれかに該当するときは、その会計監査人を解任することができる。
• When an accounting auditor falls under any of the following items, the board of officers or board of liquidators may dismiss that accounting auditor:

• 第七十六条第四項の規定により選任された一時会計監査人の職務を行うべき者を置いたときは、その氏名又は名称
• if there is a person who is to temporarily perform the duties of an accounting auditor who has been appointed pursuant to the provisions of Article 76(4), the name of such person;

• 公認会計士試験を受けようとする者は、実費を勘案して政令で定める額の受験手数料を納付しなければならない。
• A person who intends to take the certified public accountant examination shall pay an examination fee of the amount specified by Cabinet Order which takes the actual costs into consideration.

• 次の各号のいずれかに該当する場合には、日本公認会計士協会は、公認会計士の登録を抹消しなければならない。
• In a case falling under any of the following items, the Japanese Institute of Certified Public Accountants shall Delete the registration of the certified public accountant:

• 明治14年（1881年）5月、前年に設置された会計検査院の初代院長に就任し、7月に勲二等に叙せられる。
• In May 1881, he was appointed the first president of Board of Audit established in the previous year, and decorated with the Second Order of Merit in July.

• 財政融資資金特別会計法（昭和二十六年法律第百一号）第十一条第一項又は第十二条の規定により発行される国債
• National government bonds issued pursuant to the provision of Article 11(1) or Article 12 of the Fiscal Loan Fund Special Account Act (Act No. 101 of 1951)

• 会計士で、ある種のテストに合格し、それぞれの州で認可される米国の州のすべての他の法律と免許要項を満たす
• an accountant who has passed certain examinations and met all other statutory and licensing requirements of a United States state to be certified by that state

• 新設合併設立株式会社が会計監査人設置会社である場合　新設合併設立株式会社の設立時会計監査人の氏名又は名称
• in cases where the Stock Company Incorporated through Consolidation-type Merger is a Company with Accounting Auditors:　the name(s) of the Accounting Auditor(s) at Incorporation of the Stock Company Incorporated through Consolidation-type Merger;

• 新設分割設立株式会社が会計監査人設置会社である場合　新設分割設立株式会社の設立時会計監査人の氏名又は名称
• in cases where the Stock Company Incorporated through Incorporation-type Company Split is a Company with Accounting Auditors:　the name(s) of the Accounting Auditor(s) at Incorporation of the Stock Company Incorporated through Incorporation-type Company Split;

• 株式移転設立完全親会社が会計参与設置会社である場合　株式移転設立完全親会社の設立時会計参与の氏名又は名称
• in cases where the Wholly Owning Parent Company Incorporated through Share Transfer is a Company with Accounting Advisors:　the name(s) of the Accounting Advisor(s) at Incorporation of the Wholly Owning Parent Company Incorporated through Share Transfer;

• 裁判所は、申立てにより又は職権で、訴訟の当事者に対し、会計帳簿の全部又は一部の提出を命ずることができる。
• The court may, in response to a petition or ex officio, order the parties to a lawsuit to submit the whole or part of their accounting books.
• The court may, in response to a petition or ex officio, order the parties to an action to submit their accounting books in whole or in part.
• A court may order a party concerned in a lawsuit to submit all or part of its accounting books on a motion or by the court's own authority.

• 第七十三条第一項から第三項まで及び前条の規定は、前項の一時会計監査人の職務を行うべき者について準用する。
• The provisions of Article 73(1) to (3) inclusive and the preceding Article shall apply mutatis mutandis to a person who is to temporarily perform the duties of accounting auditor as prescribed in the preceding paragraph.

• 第一項の規定による請求があつたときは、理事会は、その参事又は会計主任の解任の可否を決しなければならない。
• In the case where a request under the provisions of paragraph (1) has been made, the council shall decide whether or not to dismiss the counselor or the chief accountant.

• 第一項の規定は、公認会計士が他の公認会計士又は監査法人の補助者として同項の業務に従事することを妨げない。
• The provisions of paragraph (1) shall not preclude a certified public accountant from engaging in the services set forth in the same paragraph as an assistant to another certified public accountant or an audit corporation.

• 第三十条又は第三十一条の規定により公認会計士の登録の抹消の処分を受け、当該処分の日から五年を経過しない者
• A person who has received a disposition of Deletion of registration as a certified public accountant pursuant to the provisions of Article 30 or Article 31 and for whom five years have yet to elapse from the date of said disposition

• するとそこへ下宿のおかみさんが、『アーサー・ピナー会計代理店』と印刷してある名刺を持って昇って来ました。
• when up came my landlady with a card which had `Arthur Pinner, Financial Agent,' printed upon it.

• 会計方式の1つで、支払いを実際に行ったり受けたりしたかどうかに関係なく、掛け売り・借り入れ事項を記入する
• a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made

• 会計担当役員は、支出条件が満たされたことを明記する証明書を受領したところで、支出許可を与える責任を負う。
• The accounting officer shall be responsible for the approval of payment upon receiving certifications specifying that the conditions for payment have been fulfilled.

• 第三百四十六条第四項の規定により選任された一時会計監査人の職務を行うべき者を置いたときは、その氏名又は名称
• if the Stock Company has a person who is temporarily to perform the duties of an accounting auditor who has been appointed pursuant to the provisions of Article 346(4), such person's name;

• 前項の規定による損失のてん補として会計監査人が受託者に対し交付した金銭その他の財産は、信託財産に帰属する。
• Monies or other property delivered by the accounting auditor to the trustee as compensation for the loss under the provisions of the preceding paragraph shall belong to the trust property.

• 公認会計士法の規定により、特定目的会社の第百二条第二項に規定する計算書類について監査をすることができない者
• a person who may not audit the Financial Statements of a Specific Purpose Company prescribed in Article 102(2) pursuant to the provisions of the Certified Public Accountants Act;

• 特定目的会社又は特定資産譲渡人等から公認会計士又は監査法人の業務以外の業務により継続的な報酬を受けている者
• any person who continuously receives remuneration from a Specific Purpose Company or Transferor of Specified Assets, etc. for the execution of duties other than those of a certified public accountant or auditing firm.

• 監査役は、その職務を行うため必要があるときは、会計監査人に対し、その監査に関する報告を求めることができる。
• A company auditor may, when it is necessary to perform his/her duties, request that the accounting auditor report on his/her auditing.

• 計算書類及びその附属明細書並びに会計参与報告に記載し、又は記録すべき重要な事項についての虚偽の記載又は記録
• making false statements or records on important matters which should be stated or recorded in the Financial Statements and their annexed detailed statements and in the accounting advisor's reports;

• 組合は、会計帳簿の閉鎖の時から十年間、その会計帳簿及びその事業に関する重要な資料を保存しなければならない。
• A cooperative shall preserve its accounting books and important materials regarding its activities for a period of ten years from the time of the closing of the account books.

• 申請者の社員のうちに公認会計士である社員の占める割合が百分の五十を下らない内閣府令で定める割合を下回る場合
• When the proportion of partners who are certified public accountants among the partners of the applicant is smaller than the proportion specified by Cabinet Office Ordinance of not less than fifty per cent

• イーター理事会及び会計検査委員会からの要請に基づき、事務局長は内部監査業務で作成した記録を利用可能にする。
• Upon request from the ITER Council and the Financial Audit Board, the Director-General shall make available the records established by the Internal Audit Service.

• 株式移転設立完全親会社が会計監査人設置会社である場合　株式移転設立完全親会社の設立時会計監査人の氏名又は名称
• in cases where the Wholly Owning Parent Company Incorporated through Share Transfer is a Company with Accounting Auditors:　the name(s) of the Accounting Auditor(s) at Incorporation of the Wholly Owning Parent Company Incorporated through Share Transfer;

• 公認会計士法の規定により、第二百二十二条第四項に規定する書類又は電磁的記録について監査をすることができない者
• a person who, pursuant to the provisions of the Certified Public Accountant Act, may not audit the documents or electromagnetic records prescribed in Article 222, paragraph (4);

• 会計監査人の任期は、就任後一年経過後に最初に迎える決算期後に開催される最初の投資主総会の終結の時までとする。
• The term of office of an accounting auditor shall continue until the conclusion of the first Investors' meeting held following the first accounting period after one year has elapsed since he/she assumed office.

• 会計監査人は、その職務を行うため必要があるときは、特定目的会社の業務及び財産の状況の調査をすることができる。
• An accounting auditor may, when it is necessary to perform his/her duties, investigate the status of the business and property of the Specific Purpose Company.

• 公認会計士は、財務書類のうち、次の各号の一に該当するものについては、第二条第一項の業務を行なつてはならない。
• A certified public accountant shall not provide the services set forth in Article 2(1) concerning financial documents that fall under any of the following items:

• 監査法人の行う第二条第一項の業務については、公認会計士である社員のみが業務を執行する権利を有し、義務を負う。
• With regard to the services set forth in Article 2(1) provided by an audit corporation, only the partners who are certified public accountants have the right and obligation to execute the services.

• しかしながら、大隈重信が新政府から追放された明治14年の政変の影響で、同年10月に会計検査院長の職を辞した。
• However, because of the Political Change of 1881 in which Shigenobu OKUMA was purged by the new government, he resigned from his post of Board of Audit in October the same year.

• ポールは会計報告の裏面操作について知識があったので、その隠れた才能を発揮して必要なものを全て手に入れていた。
• Paul's knowledge of creative bookkeeping has been the secret of his ability to get all the staffing he needs.

• 国有林野事業特別会計法（昭和二十二年法律第三十八号）第六条第一項又は第二項ただし書の規定により発行される国債
• National government bonds issued pursuant to the provision of Article 6(1) or the proviso of Article 6(2) of the Special Account for National Forest Service Act (Act No. 38 of 1947)

• 統合業務。財務会計や人事管理、生産管理、在庫管理など企業の基幹業務をサポートするシステム。統合業務ソフトウェア
• ERP Enterprize Resource Planning

• 取締役若しくは執行役、会計参与又は監査役のうちに第五条第二項第八号イからチまでのいずれかに該当する者のある会社
• a company whose directors or executive officers, accounting advisors, or company auditors include a person who falls under any of Article 5(2)(viii)(a) to (h) inclusive.

• 前二項の場合において、当該損害を賠償する責任を負う他の会計監査人があるときは、これらの者は、連帯債務者とする。
• In the cases referred to in the preceding two paragraphs, when there is another accounting auditor who is also liable to compensate for the damages in addition to the accounting auditor set forth therein, these accounting auditors shall be joint and several obligors.

• 組織変更後株式会社商品取引所が会計参与設置会社である場合　組織変更後株式会社商品取引所の会計参与の氏名又は名称
• When the Incorporated Commodity Exchange after Entity Conversion is a company with an accounting advisor :　The name of the accounting advisor of the Incorporated Commodity Exchange after Entity Conversion

• 組織変更後株式会社商品取引所の会計参与又は会計監査人を定めたときは、商業登記法第五十四条第二項各号に掲げる書面
• If an accounting advisor or accounting auditor has been appointed for the Incorporated Commodity Exchange after Entity Conversion, the documents listed in the respective items of Article 54, paragraph (2) of the Commercial Registration Act

• 負債については、この省令又は法以外の法令に別段の定めがある場合を除き、会計帳簿に債務額を付さなければならない。
• With regard to liabilities, the debt quota shall be recorded in accounting books, excluding the case where special provisions exist in laws and regulations other than this Ordinance or the Act.

• 投資法人は、会計帳簿の閉鎖の時から十年間、その会計帳簿及びその事業に関する重要な資料を保存しなければならない。
• An Investment Corporation shall preserve its accounting books and other important materials related to its business for ten years from the day of the closing of the accounting books.

• 責任共済等の事業を行う組合は、責任共済等の事業に係る会計を他の事業に係る会計と区分して経理しなければならない。
• A cooperative engaged in activities concerning liability mutual aid, etc. shall carry out the accounting for its activities concerning liability mutual aid, etc. separately from the accounting for its other activities.

• 行政庁は、責任共済等の事業を行う組合の業務又は会計の状況につき、毎年一回を常例として検査をしなければならない。
• An administrative agency shall inspect the status of the operations or accounting of a cooperative engaged in activities concerning liability mutual aid, etc. once every year, as a rule.

• 監査法人は、会計帳簿の閉鎖の時から十年間、その会計帳簿及びその業務に関する重要な資料を保存しなければならない。
• An audit corporation shall preserve accounting books and important materials relating to its services for ten years after closing the accounting books.

• 前項の組合の会計帳簿には、各組合員が履行した出資の価額その他経済産業省令で定める事項を記載しなければならない。
• The accounting books of a Partnership set out in the preceding paragraph shall include the amount of capital contribution made by each partner and other matters as provided by Ordinance of the Ministry of Economy, Trade and Industry.

• 裁判所は、申立てにより又は職権で、訴訟の当事者に対し、組合の会計帳簿の全部又は一部の提出を命ずることができる。
• A court may, upon motion or on its own authorization, order a party to a lawsuit to submit all or part of the accounting books of a Partnership.

• この法律及びこれに基づく命令に規定するもののほか、協会の財務及び会計に関し必要な事項は、経済産業省令で定める。
• In addition to what is provided for in this Act and orders pursuant thereto, any other requirements for finances and accounting of the Institute shall be specified by an Ordinance of METI.

• 大隈は直ちに外国官副知事兼参与に任じられ、更に会計官（後の大蔵省）への出向（1月12日）が命じられたのである。
• OKUMA was immediately appointed to vice foreign prefectural governor and counselor, and still more, he was ordered (January 12) to be sent to the finance office (the later Ministry of Finance).

• 第五項、第十八項及び前項の帳簿価額は、当該内国法人がその会計帳簿に記載した資産又は負債の金額によるものとする。
• The book value set forth in paragraph (5) and paragraph (18) and the preceding paragraph shall be based on the amount of assets or liabilities that said domestic corporation entered in its accounting books.

• 第五項、第十六項及び前項の帳簿価額は、当該連結法人がその会計帳簿に記載した資産又は負債の金額によるものとする。
• The book value set forth in paragraph (5) and paragraph (16) and the preceding paragraph shall be based on the amount of assets or liabilities that said domestic corporation entered in its accounting books.

• 最後に私は一階に住んで会計士をやっている家主のところへ行き、赤毛連盟がどうなったのか知っているかと尋ねました。
• Finally, I went to the landlord, who is an accountant living on the ground-floor, and I asked him if he could tell me what had become of the Red-headed League.

• 鹿児島県令としても治績を挙げた通俊は元老院議官・会計検査院長に昇り、明治15年（1882年）には沖縄県令となる。
• Michitoshi, after achieving success as the governor of Kagoshima Prefecture, was promoted to councilor of Genroin (senate) and then to Commissioner of the Board of Audit, and in 1882, he was appointed governor of Okinawa Prefecture.

• この章に定めるもののほか、介護保険関係業務に係る支払基金の財務及び会計に関し必要な事項は、厚生労働省令で定める。
• In addition to those matters provided in this Chapter, the necessary matters concerning finance and accounting of the Payment Fund pertaining to business related to insured long-term care shall be determined by an Ordinance of the Ministry of Health, Labour, and Welfare.

• 厚生労働大臣は、その保護施設に対して、その業務又は会計の状況について必要と認める事項の報告を命ずることができる。
• The Minister of Health, Labour and Welfare may order the public assistance facility to report on the matters found to be necessary with regard to the state of its operations or accounting.

• 会計監査人は、いつでも、次に掲げるものの閲覧及び謄写をし、又は受託者に対し、会計に関する報告を求めることができる。
• An accounting auditor may, at any time, inspect and copy the following objects or request a trustee to make a report on accounting:

• 会計監査人は、会計監査人の選任、解任若しくは不再任又は辞任について、投資主総会に出席して意見を述べることができる。
• An accounting auditor may, with regard to his/her appointment, dismissal, refusal of reappointment, or resignation, attend Investors' meetings and state his/her opinion.

• 特別清算が開始された場合を除き、決算報告は、内閣府令で定めるところにより、会計監査人の監査を受けなければならない。
• Except in cases where a special liquidation has been commenced, the statement of accounts shall be audited by an accounting auditor pursuant to the provisions of a Cabinet Office Ordinance.

• 組織変更後株式会社金融商品取引所の会計参与又は会計監査人を定めたときは、商業登記法第五十四条第二項各号に掲げる書面
• if an accounting advisor or accounting auditor has been appointed for the Stock Company-Type Financial Instruments Exchange after Entity Conversion, the documents listed in the respective item of Article 54(2) of the Commercial Registration Act;

• 会社法第四百三十三条（会計帳簿の閲覧等の請求）の規定は、銀行の会計帳簿及びこれに関する資料については、適用しない。
• The provisions of Article 433 (Request to Inspect Account Books) of the Companies Act shall not apply to accounting books of a Bank and materials relating thereto.
• The provision of Article 433 (Request to Inspect Account Books) of the Companies Act shall not apply to account books of a Bank and materials relating thereto.

• 特定目的会社は、会計帳簿の閉鎖の時から十年間、その会計帳簿及びその事業に関する重要な資料を保存しなければならない。
• A Specific Purpose Company shall preserve its accounting books and important materials concerning its business for ten years from the time of the closing of the accounting books.

• 日本公認会計士協会は、前項第四号の規定により登録を抹消するときは、資格審査会の議決に基づいて行わなければならない。
• The Japanese Institute of Certified Public Accountants shall, when Deleting registration pursuant to the provisions of item (iv) of the preceding paragraph, Delete the registration based on a resolution of the Qualification Screening Board.

• この章に定めるもののほか、登録の手続、登録の抹消、公認会計士名簿その他登録に関して必要な事項は、内閣府令で定める。
• In addition to what is provided for in this Chapter, the registration procedure, Deletion of registration, certified public accountants roster, and other necessary matters concerning registration shall be specified by Cabinet Office Ordinance.

• 公認会計士は、内閣府令で定めるところにより、日本公認会計士協会が行う資質の向上を図るための研修を受けるものとする。
• A certified public accountant shall, pursuant to the provisions of a Cabinet Office Ordinance, receive the continuing professional education aimed at improving competency that is provided by the Japanese Institute of Certified Public Accountants.

• また、かつて会計を頼まれた際女将などに対して「（お客さんに最後の）愛想をすませといて」と言ったのが元という説もある
• There is another theory that this term originated from a phrase, 'Take the (last) amiable attitude (toward a customer),' said to a hostess by a chef who received an offer for the bill.

• 当道の会計も書記以外はすべて視覚障害者によって行なわれたが、彼らの記憶と計算は確実で、一文の誤りもなかったという。
• Aside from clerical work, all accounting jobs at Todo-za were carried about by persons with visual and hearing disabilities, and it was revealed that their memory and calculation skills were so precise that not even the slightest inaccuracy could be found.

• 会計監査人設置会社　会計監査人を置く株式会社又はこの法律の規定により会計監査人を置かなければならない株式会社をいう。
• 'Company with Accounting Auditors'　means any Stock Company which has accounting auditor(s), or any Stock Company which is required to have accounting auditor(s) under the provisions of this Act;

• 新設合併設立株式会社商品取引所の設立に際して取締役となる者の氏名及びその設立に際して会計監査人となる者の氏名又は名称
• The name of the persons becoming directors at the time of the establishment of the Incorporated Commodity Exchange Established by a Consolidation-Type Merger and the name of the person becoming an accounting auditor at the time of such establishment

• 資産については、この省令又は法以外の法令に別段の定めがある場合を除き、会計帳簿にその取得価額を付さなければならない。
• With regard to the assets, the acquisition cost thereof shall be recorded in accounting books, excluding the case where special provisions exist in laws and regulations other than this Ordinance or the Act.

• 会計監査人は、前項の投資主総会において別段の決議がされなかつたときは、当該投資主総会において再任されたものとみなす。
• When it is not resolved otherwise at the Investors' meeting prescribed in the preceding paragraph, the accounting auditor shall be deemed to have been reappointed at said Investors' meeting.

• 一般ガス事業者は、経済産業省令で定めるところにより、次に掲げる業務ごとに区分して、その会計を整理しなければならない。
• A General Gas Utility shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, keep accounts by category of service as follows.

• 一般電気事業者は、経済産業省令で定めるところにより、次に掲げる業務ごとに区分して、その会計を整理しなければならない。
• A General Electricity Utility shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, keep accounts by category of service as follows.

• 2月2日 (旧暦)、従三位昇叙し、右兵衛督に任官（時に、政府副総裁議定会計事務総督海陸軍事務総督従三位行右兵衛督）。
• February 24: He was promoted to the Jusanmi (Junior Third Rank) and appointed to Uhyoe no kami (Captain of the Right Division of Middle Palace Guards) (at the time, he was the Vice President, Gijo, Seifu-kaikei-jimu-sotoku, and Kairikugun-jimu-sotoku of the Government, at the Jusanmi rank, and was the Uhyoe no kami).

• 市町村及び特別区は、介護保険に関する収入及び支出について、政令で定めるところにより、特別会計を設けなければならない。
• Municipalities and special city wards shall establish a special account for income and expenses regarding Long-Term Care Insurance pursuant to the provisions of Cabinet Orders.

• 第百三十一条の六において準用する会社法第二百七条第九項第五号に掲げる場合には、同号の金銭債権について記載された会計帳簿
• In the case set forth in Article 207, paragraph (9), item (v) of the Companies Act as applied mutatis mutandis pursuant to Article 131-6, the accounting books stating the monetary claim set forth in the same item

• 第百十五条の六第七項の規定による執行役員、監督役員又は会計監査人の責任の免除についての規約の定めがあるときは、その定め
• When there are any provisions in the certificate of incorporation with regard to exemption from liability of a corporate officer(s), supervisory officers, or an accounting auditor under Article 115-6, paragraph (7), such provisions; and
• When there are provisions in the certificate of incorporation with regard to a corporate officer(s), supervisory officers, or an accounting auditor(s) being exempt from liability under Article 115-6, paragraph (7), such provisions;

• 組織変更後株式会社金融商品取引所が会計参与設置会社である場合　組織変更後株式会社金融商品取引所の会計参与の氏名又は名称
• when a Stock Company-Type Financial Instruments Exchange after Entity Conversion is a company with accounting advisors:　the names of accounting advisors of the Stock Company-Type Financial Instruments Exchange after Entity Conversion; or

• 会社法第四百三十三条（会計帳簿の閲覧等の請求）の規定は、株式会社の会計帳簿又はこれに関する資料については、適用しない。
• The provision of Article 433 (Request to Inspect Account Books) of the Companies Act shall not apply to account books of a Stock Company and materials relating thereto.

• 心身の故障により公認会計士の業務を行わせることがその適正を欠くおそれがある者又は公認会計士の信用を害するおそれがある者
• A person who is likely to be inappropriate for providing services as a certified public accountant due to mental or physical disorder or a person who is likely to harm the creditability of certified public accountants

• 市町村は、政令で定めるところにより、その一般会計において、包括的支援事業等支援額の百分の二十五に相当する額を負担する。
• A Municipality, pursuant to the provisions of a Cabinet Order, shall bear the cost of the amount equivalent to 25 percent of Economic Assistance to A Comprehensive Support Business, etc., by the general fund.

• 受託者若しくはその利害関係人から公認会計士若しくは監査法人の業務以外の業務により継続的な報酬を受けている者又はその配偶者
• a person who continuously receives remuneration from the trustee or an interested party thereof for business other than that of a certified public accountant or auditing firm, or the spouse of such person; and

• 収益事業等に関する会計は、公益目的事業に関する会計から区分し、各収益事業等ごとに特別の会計として経理しなければならない。
• Accounting for the Profit-Making Businesses shall be separated from the accounting for the business for public interest purposes and shall be settled as a special account by the respective Profit-Making Businesses.

• 会員商品取引所は、次項及び次条から第二十六条までに規定するところにより、適時に、正確な会計帳簿を作成しなければならない。
• A Member Commodity Exchange shall prepare accurate accounting books on a timely basis pursuant to the provisions of the following paragraph, and the following Article through Article 26.

• 法第百三十一条の六において準用する会社法第二百七条第九項第五号に掲げる場合には、同号の金銭債権について記載された会計帳簿
• in the case set forth in Article 207, paragraph (9), item (v) of the Companies Act as applied mutatis mutandis pursuant to Article 131-6 of the Act: the accounting books stating the monetary claim set forth in the same item;

• 新設合併設立株式会社金融商品取引所の設立に際して取締役となる者の氏名及びその設立に際して会計監査人となる者の氏名又は名称
• the names of the persons who become directors at the time of the establishment of the Stock Company-Type Financial Instruments Exchange Established by a Consolidation-Type Merger, and the name of the persons who become accounting auditors at the time of its establishment;

• 財政法その他の国の会計に関する法律の規定により国がすることが認められる一時借入金について担保を徴求することなく行う貸付け
• Making uncollateralized loans for the national government's temporary borrowing permitted under the Fiscal Act or other acts concerning the national government's accounting;

• 会計参与設置会社（会計参与を置く特定目的会社をいう。以下同じ。）であるときは、その旨並びに会計参与の氏名又は名称及び住所
• if the company is a Company with Accounting Advisors (meaning a Specific Purpose Company with accounting advisors; the same shall apply hereinafter), a statement to that effect and the names and addresses of the accounting advisors;

• 公認会計士である社員以外の者が公認会計士である社員の第二条第一項の業務の執行に不当な影響を及ぼすことを排除するための措置
• Measures for eliminating the possibility of persons other than partners who are certified public accountants from having an inappropriate influence on the execution of services set forth in Article 2(1) provided by partners who are certified public accountants

• この状況に大隈は落胆し、30日に現職在任のままで兼務していた会計官副知事（由利の後任）を辞任することも考えるようになる。
• OKUMA was disappointed with this situation, and on the 30th, he began to think about resigning his post as a finance office vice prefectural governor (successor to Yuri), which he held along with his present post.

• 月の中間も過ぎて、彼があの写しを間に合わせることができれば、ミスター・アランは会計係への命令書を彼にくれるかもしれない。
• The middle of the month was passed and, if he could get the copy done in time, Mr. Alleyne might give him an order on the cashier.

• 重要な暫定的変更を含む内部監査業務の計画及び資源の要求を事務局長及び会計検査委員会に伝え、レビュー及び承認を求めること。
• Communicate the Internal Audit Service’s plans and resource requirements, including significant interim changes, to the Director-General and the Financial Audit Board for review and approval;

• 監督役員及び清算監督人は、その職務を行うため必要があるときは、会計監査人に対し、その監査に関する報告を求めることができる。
• When supervisory officers or liquidation supervisors find it necessary for the performance of their duties, they may request the accounting auditor to report on his/her audits.

• 清算執行人は、前項の監査を受けた財産目録等及び会計監査報告を清算人会に提出し、又は提供し、その承認を受けなければならない。
• An executive liquidator shall submit or provide the Inventory of Property, etc. audited under the preceding paragraph and accounting audit reports to the board of liquidators and obtain approval therefrom.

• 会計監査人の責任を追及する訴えについては、第三十九条の規定を準用する。この場合において必要な技術的読替えは、政令で定める。
• With regard to an action to pursue the liability of an accounting auditor, the provisions of Article 39 shall apply mutatis mutandis. In this case, any necessary technical replacement of terms shall be specified by a Cabinet Order.

• 監査法人の社員のうちに公認会計士である社員の占める割合は、百分の五十を下らない内閣府令で定める割合以上でなければならない。
• The proportion of partners who are certified public accountants among all partners of an audit corporation shall at the minimum be a proportion specified by Cabinet Office Ordinance of not less than fifty per cent.

• 審査会は、政令で定めるところにより、公認会計士試験の実施に関する事務の一部を財務局長又は財務支局長に委任することができる。
• The Board may delegate a part of its affairs concerning the implementation of the certified public accountant examination to the directors general of local finance bureaus and the directors general of local finance branch bureaus, pursuant to the provisions of a Cabinet Order.

• そろばんは会計等広く用いられたのに対し、算木は専ら和算家によって、天元術（中国の代数方程式の理論）などの計算に用いられた。
• While the abacus was used for a wider purpose such as accounting, sangi was used exclusively by wasan mathematicians for calculating with Tengen-jutsu (the theory of algebraic equations developed in China) and so on.

• 前項の一時会計監査人の職務を行うべき者については、会社法第三百三十七条及び第三百四十条第一項から第三項までの規定を準用する。
• With regard to a person who is to perform the duties of an accounting auditor temporarily under the preceding paragraph, the provisions of Article 337 and Article 340, paragraphs (1) to (3) of the Companies Act shall apply mutatis mutandis.

• 公認会計士は、会社その他の者の財務書類について証明をする場合には、いかなる範囲について証明をするかを明示しなければならない。
• A certified public accountant shall, when attesting the financial documents of a company or any other person, clearly indicate the scope of the documents to be attested.

• 会長及び委員は、公認会計士に関する事項について理解と識見とを有する者のうちから、両議院の同意を得て、内閣総理大臣が任命する。
• The chairperson and commissioners shall be appointed by the Prime Minister, by obtaining the consent of both Houses, from among those who have an understanding of and insight on matters concerning certified public accountants.

• 上記の矛盾を解決するため明治2年2月、外国官判事兼会計御用掛大隈重信の建白により、造幣局 (日本)が設立されることとなった。
• In order to resolve the discrepancy mentioned above, Mint Bureau (Japan) was established by the petition of Shigenobu OKUMA, an officer of Foreign Affairs Council, an accountant and Goyo-gakari (a general affairs official of the Imperial Household) in February 1869.

• 支払基金は、介護保険関係業務に係る経理については、その他の業務に係る経理と区分して、特別の会計を設けて行わなければならない。
• The Payment Fund, with regard to the accounting procedures pertaining to business related to insured long-term care, shall separate said business from the accounting pertaining to other operations and conduct said procedures by creating a special account and accounts.

• 第一項ただし書の規定は、定款をもって、同項ただし書に規定する特定目的会社が会計監査人を置くことを妨げるものと解してはならない。
• The provisions of the proviso to paragraph (1) shall not be construed as precluding the Specific Purpose Company set forth in the proviso to that paragraph from having accounting auditors.

• 一般ガス事業者は、経済産業省令で定めるところにより、託送供給の業務及びこれに関連する業務に関する会計を整理しなければならない。
• A General Gas Utility shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, keep accounts concerning a Transportation Service and other related services.

• 実際の価格は店員に直接尋ねて知ることが出来る場合から、会計を終えてもなお単価が幾らであったのか判然としない場合まで様々である。
• There are cases in which you may know the actual price by directly asking a restaurant staff but sometimes you would never know how much the unit price was even after check.

• 市町村は、政令で定めるところにより、その一般会計において、介護予防事業に要する費用の額の百分の十二・五に相当する額を負担する。
• A Municipality, pursuant to the provisions of a Cabinet Order, shall bear the cost of the amount equivalent to 12.5 percent of the amount of expenses necessary for Long-Term Care Prevention Project by said general fund.

• 会計資料は、理事会が任命した会計検査委員会の会計検査官により、本部において検査される。検査は以下に規定する原則に従い行われる。
• Accounts shall be audited at the Headquarters by auditors from the Financial Audit Board appointed by the Council. The audit shall be conducted in accordance with the principles set out below.

• 会計監査人が法人であるときは、当該法人の登記事項証明書。ただし、当該登記所の管轄区域内に当該法人の主たる事務所がある場合を除く。
• if the accounting auditor is a juridical person, a certificate of registered matters for the juridical person; provided, however, that this shall not apply where the head office or principal office of the juridical person is located within the jurisdictional district of the registry office; and

• 国が選定事業について債務を負担する場合には、当該債務を負担する行為により支出すべき年限は、当該会計年度以降三十箇年度以内とする。
• In the case where the national government incurs a debt arising from a Selected Project, the debt shall be paid off within 30 years from the relevant fiscal year.

• 組合は、理事会の決議により、参事及び会計主任を選任し、その主たる事務所又は従たる事務所において、その業務を行わせることができる。
• A cooperative may appoint a counselor and a chief accountant by a resolution of the council, and have such persons perform their business at its principal office or any of its secondary offices.

• 公認会計士は、常に品位を保持し、その知識及び技能の修得に努め、独立した立場において公正かつ誠実にその業務を行わなければならない。
• A certified public accountant shall always maintain his/her dignity, endeavor to acquire knowledge and skills, and provide services with fairness and integrity from an independent standpoint.

• 前項の規定は、法律の規定により定められた名称を使用すること又は外国公認会計士がその資格を示す適当な名称を使用することを妨げない。
• The provisions of the preceding paragraph shall not preclude a person from using a title specified under the provisions of an Act or preclude a foreign certified public accountant from using an appropriate title indicating his/her qualifications.

• 偽りその他不正の手段により公認会計士、外国公認会計士又は特定社員の登録を受けた者は、六月以下の懲役又は百万円以下の罰金に処する。
• A person who has obtained registration as a certified public accountant, foreign certified public accountant or specified partner by deception or other wrongful means shall be punished by imprisonment with work for not more than six months or a fine of not more than one million yen.

• 組合の会計帳簿を作成した組合員は、経済産業省令で定めるところにより、各組合員に対し、当該会計帳簿の写しを交付しなければならない。
• The partners who have prepared accounting books of a Partnership shall deliver a copy of such accounting books to each partner as provided by Ordinance of the Ministry of Economy, Trade and Industry.

• 能率を高めたり、方針の実施を保証したり、資産を保護したり、または詐欺、過失などを避けたりするように設計された会計手続きかシステム
• an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error etc.

• 会計監査人が欠けた場合には、辞任により退任した会計監査人は、新会計監査人が選任されるまで、なお会計監査人としての権利義務を有する。
• Where there is a vacancy in the position of accounting auditor, an accounting auditor who has left office due to resignation shall continue to hold the rights and duties of an accounting auditor until a new accounting auditor is appointed.

• 第百二十七条第一項から第五項までの規定は、会計監査人の費用及び支出の日以後におけるその利息、損害の賠償並びに報酬について準用する。
• The provisions of Article 127, paragraph (1) to paragraph (5) shall apply mutatis mutandis to expenses and interest thereon accruing from the date of payment, compensation for damages, and remuneration payable to an accounting auditor.

• 会社法第三百四十六条第四項の一時会計監査人の職務を行うべき者の就任による変更の登記の申請書には、次の書面を添付しなければならない。
• In filing a written application for a registration of change due to the assumption of office of a person who is to temporarily perform the duties of an accounting auditor as prescribed in Article 346, paragraph (4) of the Companies Act, the following documents shall be attached thereto:

• 会計監査人の報酬は、規約にその額を定めていないときは、第六十七条第一項第十二号の基準に従い、役員会又は清算人会がその額を決定する。
• When the amount of the remuneration of an accounting auditor is not provided for in the certificate of incorporation, the board of officers or board of liquidators shall decide the amount according to the criteria prescribed in Article 67, paragraph (1), item (xii).

• 第百一条の十六第三項において準用する会社法第二百七条第九項第五号に掲げる場合には、同号に規定する金銭債権について記載された会計帳簿
• in the case set forth in Article 207(9)(v) of the Companies Act as applied mutatis mutandis pursuant to Article 101-16(3), the account book stating the money claim prescribed in that item; and

• 第十八条の二から第二十条まで、第二十二条、第二十四条から第三十四条の二まで及び第四十九条の規定は、外国公認会計士について準用する。
• The provisions of Articles 18-2 to 20 inclusive, Article 22, Articles 24 to 34-2 inclusive, and Article 49 shall apply mutatis mutandis to foreign certified public accountants.

• 公認会計士は、この法律の定めるところにより、全国を通じて一箇の日本公認会計士協会（以下「協会」という。）を設立しなければならない。
• A certified public accountant shall, pursuant to the provisions of this Act, establish the Japanese Institute of Certified Public Accountants (hereinafter referred to as the 'Institute') as the sole organization of such nature throughout the nation.

• 組合の会計は、この法律及びこの法律に基づく経済産業省令の規定によるほか、一般に公正妥当と認められる企業会計の慣行に従うものとする。
• The accounting of the Partnership shall be governed by generally accepted corporate accounting practices as well as this Act and the Ordinances of the Ministry of Economy, Trade and Industry made under this Act.

• 裁判官、検察官、会計検査官、収税官吏、警察官及び公安委員会の委員は、在職中、海区漁業調整委員会の委員の候補者となることができない。
• Judges, public prosecutors, accounting auditors, tax collectors, police officers, and members of public safety commissions may not be candidates for the commission members of Sea-area Fisheries Adjustment Commissions, while they are in office.

• 熱供給事業者は、勘定科目の分類その他の会計に関する手続について経済産業省令で定めるところにより、その会計を整理しなければならない。
• A heat supply operator shall keep accounts pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry with regard to the classification of items of accounts and other accounting procedures.

• 父・蔵一は櫓奉行格に取り立てられ、会計方として亀山藩に仕えていた人物であったため、源太郎も経済界で活躍することを期待されて育った。
• Since his father, Kuraichi was appointed as Yagura-bugyo-kaku (Marshal of the Watchtowers) and served in the office of accounting in Kameyama Domain, Gentaro was raised in the expectation that he would be active in a business society.

• この節に定めるもののほか、指定法人が福祉関係業務を行う場合における指定法人の財務及び会計に関し必要な事項は、厚生労働省令で定める。
• In addition to what is provided for in this Section, the financial and accounting matters required for a Designated Juridical Person to execute the Welfare-Related Business shall be prescribed by Ordinance of the Ministry of Health, Labour and Welfare.

• 外国為替資金特別会計法（昭和二十六年法律第五十六号）第四条第一項又は第十八条第一項若しくは第二項ただし書の規定により発行される国債
• National government bonds issued pursuant to the provision of Article 4(1) or Article 18(1) or the proviso of Article 18(2) of the Foreign Exchange Fund Special Account Act (Act No. 56 of 1951)

• 理事会はいかなる時も会計検査官に対し、預金、予備金、特別会計を含む機構のあらゆる会計の特別会計検査を行うよう指示することができる。
• The Council may at any time direct the auditors to make an extraordinary audit of all or any accounts of the Organization including deposit, reserve and special accounts;

• 第四百二十六条第一項の規定による取締役、会計参与、監査役、執行役又は会計監査人の責任の免除についての定款の定めがあるときは、その定め
• if there are provisions in the articles of incorporation with regard to exemption from liability of directors, accounting advisors, company auditors, executive officers or accounting auditors under the provisions of Article 426(1), such provisions of the articles of incorporation;

• 第五十七条第一項本文の規定は会計監査人の辞任について、第五十八条第一項及び第二項の規定は会計監査人の解任について、それぞれ準用する。
• The provisions of the main clause of Article 57, paragraph (1) shall apply mutatis mutandis to the resignation of an accounting auditor, and the provisions of Article 58, paragraph (1) and paragraph (2) shall apply mutatis mutandis to the dismissal of an accounting auditor.

• 委託者保護基金は、前項の会計規程を定めようとするときは、主務大臣の承認を受けるものとする。これを変更しようとするときも、同様とする。
• When determining accounting rules prescribed in the preceding paragraph, the Consumer Protection Fund shall obtain the approval of the competent minister. The same shall apply when intending to amend accounting rules.

• 会計監査人設置会社においては、次の各号に掲げるものは、内閣府令で定めるところにより、当該各号に定める者の監査を受けなければならない。
• For a Company with Accounting Auditors, the documents listed in the following items shall be audited by the persons specified respectively in those items pursuant to the provisions of a Cabinet Office Ordinance:

• 日本公認会計士協会は、前項の規定により登録を拒否するときは、その理由を付記した書面によりその旨を当該申請者に通知しなければならない。
• The Japanese Institute of Certified Public Accountants, when refusing registration pursuant to the provisions of the preceding paragraph, shall notify the applicant to that effect in writing that states the reason therefor.
• The Japanese Institute of Certified Public Accountants shall, when refusing registration pursuant to the provisions of the preceding paragraph, notify the applicant to that effect by means of a document stating the reason therefor.

• 前二項の規定による審査請求が理由があるときは、内閣総理大臣は、日本公認会計士協会に対し、相当の処分をすべき旨を命じなければならない。
• When the request for investigation under the provisions of the preceding two paragraphs is well-grounded, the Prime Minister shall order the Japanese Institute of Certified Public Accountants to give a reasonable disposition.
• When the request for an investigation under the provisions of the preceding two paragraphs is well-grounded, the Prime Minister shall order the Japanese Institute of Certified Public Accountants to give a reasonable disposition.

• 明治政府が戊辰戦争に多額の費用を要し、殖産興業の資金が不足したので、参与兼会計事務掛三岡八郎（由利公正）の建議によって、発行された。
• Dajokan bills were issued based on the proposal of Hachiro MITSUOKA (also known as Kimimasa YURI), who was a Sanyo (government consultant) and accountant, in order to compensate for the lack of funds caused by the Boshin War (civil war) and to support the Meiji government in implementing its policy of promoting new industries.

• このうち、庶政を取り仕切る会計総裁大久保一翁と、軍事を司る陸軍総裁勝海舟の2人が、瓦解しつつある徳川家の事実上の最高指揮官となった。
• Among the newly assigned officials, Ichio OKUBO, the Kaikei Sosai who would manage all phases of government affairs, Kaishu KATSU, the Rikugun Sosai who would control military affairs, these two officials, bacame the actual highest commanders in what remained of the collapsing Tokugawa family.

• 石油及びエネルギー需給構造高度化対策特別会計法（昭和四十二年法律第十二号）第十二条第二項又は第十三条第一項の規定により発行される国債
• National government bonds issued pursuant to the provision of Article 12(2) or Article 13(1) of the Act on the Special Account for Petroleum and the More Sophisticated Structure of Demand and Supply of Energy Policies (Act No. 12 of 1967)

• この条の規定及び事業資源管理規則に従ってイーター機構の年次会計の検査を行うため、会計検査委員会（以下「委員会」という。）を設立する。
• Financial Audit Board (hereinafter “the Board”) shall be established to undertake the audit of the annual accounts of the ITER Organization in accordance with this Article and the Project Resource Management Regulations.

• 法人を代表する取締役若しくは執行役、会計参与若しくは監査役又はこれらに準ずる者のうちに第八号イからチまでのいずれかに該当する者のある者
• a person whose directors or executive officers who represent a juridical person, accounting advisors, company auditors, or persons equivalent thereto include a person who falls under any of item (viii)(a) to (h) inclusive.

• 新設合併設立株式会社商品取引所が会計参与設置会社である場合　新設合併設立株式会社商品取引所の設立に際して会計参与となる者の氏名又は名称
• When the Incorporated Commodity Exchange Established by a Consolidation-Type Merger is a company with an accounting advisor :　The name of the person who becomes an accounting advisor at the time of the establishment of the Incorporated Commodity Exchange Established by a Consolidation-Type Merger

• 監査法人の会計年度は、毎年四月一日に始まり、翌年三月三十一日に終わるものとする。ただし、定款に別段の定めがある場合は、この限りでない。
• The fiscal year of an audit corporation shall commence on April 1 of each year and terminate on March 31 of the following year; provided, however, that this shall not apply if otherwise provided for by the articles of incorporation.

• 官庁会計・大奥をはじめとする役方（行政職・事務職）の役職に就任していた御家人（あるいはその惣領）が論功として小十人になることがあった。
• Some gokenin who had assumed yakukata (an administrative post or a clerical post) such as a governmental accountant or a post at O-oku (the inner halls of Edo-jo Castle where the wife of the Shogun and her servants resided) or their soryo were promoted to Kojunin thanks to a distribution of rewards according to their merits.

• 市町村は、政令で定めるところにより、その一般会計において、介護給付及び予防給付に要する費用の額の百分の十二・五に相当する額を負担する。
• A Municipality, pursuant to the provisions of a Cabinet Order, shall bear an amount equivalent to 12.5 percent of the amount of expenses necessary for Long-Term Care Benefits and Prevention Benefits by said general fund.

• 監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）であるときは、その旨及び監査役の氏名
• if the Stock Company is a Company with Auditors (including a Stock Company the articles of incorporation of which provide that the scope of the audit by its company auditors shall be limited to an audit related to accounting), a statement to that effect and the name(s) of the company auditor(s);

• 国の収入支出の決算は、すべて毎年会計検査院がこれを検査し、内閣は、次の年度に、その検査報告とともに、これを国会に提出しなければならない。
• Final accounts of the expenditures and revenues of the State shall be audited annually by a Board of Audit and submitted by the Cabinet to the Diet, together with the statement of audit, during the fiscal year immediately following the period covered.

• 会計監査人設置会社（資本金の額、最終事業年度に係る貸借対照表の負債の部に計上した額の合計額その他の事項を勘案して政令で定める者を除く。）
• A company with accounting auditors (excluding one specified by Cabinet Order by taking into consideration the amount of stated capital, the total amount of the liabilities reported on the balance sheet pertaining to the most recent business year, and any other matters)

• 委員は、会長が、内閣総理大臣の承認を受けて、公認会計士、公認会計士に係る行政事務に従事する金融庁の職員及び学識経験者のうちから委嘱する。
• The chairperson shall appoint the members of the Committee, by obtaining the approval of the Prime Minister, from among certified public accountants, officials of the Financial Services Agency engaged in administrative affairs pertaining to certified public accountants, and any other persons with relevant knowledge and experience.

• 公認会計士又は監査法人でない者は、法律に定のある場合を除くほか、他人の求めに応じ報酬を得て第二条第一項に規定する業務を営んではならない。
• No person other than a certified public accountant or an audit corporation shall operate the services set forth in Article 2(1) for fees at the request of others, except in the cases prescribed by Acts.

• 1867年（慶応3年）に幕末の幕政改革で月番制を廃止し、国内事務・会計・外国事務・陸軍・海軍の5人の総裁がそれぞれ専任する体制となった。
• In the reformation of the shogunate government in 1867, at the end of the Edo period, the tsukibansei system (in which one of the Roju was in charge of daily affairs in monthly rotation) was abolished and a new system was established in which each of five presidents was exclusively responsible for domestic affairs, accounting, foreign affairs, the army, or the navy.

• 内部監査業務長の任命、昇進、懲戒処分、異動に関する措置は、情報としてイーター理事会及び会計検査委員会に送られる道理に基づいた決定に従う。
• The measures taken in respect of appointment and promotion, disciplinary action or transfer of the Head of the Internal Audit Service shall be subject to reasoned decisions to be forwarded for information, to the ITER Council and the Financial Audit Board.

• 会計監査人は、いつでも、次に掲げるものの閲覧及び謄写をし、又は取締役及び会計参与並びに使用人に対し、会計に関する報告を求めることができる。
• An accounting auditor may, at any time, inspect and copy the following things or request reports on accounting from the directors and accounting advisors as well as the employees:

• 前項の規定にかかわらず、内閣総理大臣は、次に掲げる場合には、同項の公認会計士に対して、同項の課徴金を納付させることを命じないことができる。
• Notwithstanding the provisions of the preceding paragraph, the Prime Minister may, in the following cases, refrain from ordering the certified public accountant set forth in the same paragraph to pay a surcharge set forth in the same paragraph:

• 第三十条又は第三十一条の規定により業務の停止の処分を受け、当該業務の停止の期間中に公認会計士の登録が抹消され、いまだ当該期間を経過しない者
• A person who has received a disposition of suspension of services pursuant to the provisions of Article 30 or Article 31 and whose registration as a certified public accountant has been Deleted during the period of said suspension of services, and for whom said period has yet to elapse

• 公認会計士及び監査法人は、当然、協会の会員となり、公認会計士がその登録を抹消されたとき及び監査法人が解散したときは、当然、協会を退会する。
• A certified public accountant or an audit corporation shall automatically become a member of the Institute, and shall automatically secede from the Institute when the registration of the certified public accountant has been Deleted or the audit corporation has been dissolved.

• 慶応4（明治元）年1月には、この下に神祇・内国・外国・海陸軍・会計・刑法・制度の七科を置いて三職七科とし、当面の政務に当たることになった。
• In January 1868, seven branches Jingi, Naikoku, Gaikoku, Kairikugun, Kaikei, Keiho, and Seido were placed under the three posts so that the three posts and seven branches administered the government for the time.

• 行政権を司るのは、行政・神祇・会計・軍務・外国の各官（官庁）からなる五官であり、特に行政官は輔相を長として他の4官を監督する役割も担った。
• Five bureaus of Gyoseikan, Jingikan, Kaikeikan, Gunmukan, and Gaikokukan were responsible for administration; especially Gyoseikan, headed by Hosho, supervised the other four offices.

• 建設段階に関する見積り費用の分担は、貢献の総額に対する割合（パーセント）及びイーター会計単位(kIUA)の双方によって次のとおり表示する。
• Sharing of the estimated costs for the Construction Phase, expressed in both % of the sum of the contributions and in ITER units of value:

• 第Ⅲ.14条2項に従って、会計担当役員が署名する支出指示書及びその裏付け書類には、第Ⅲ.13条に記載された情報を盛り込まなければならない。
• The order of payment, signed by the accounting officer in accordance with Article III.14.2, together with its supporting documents, must give the information noted in Article III.13.

• 会計帳簿又はこれに関する資料が電磁的記録をもって作成されているときは、当該電磁的記録に記録された事項を法務省令で定める方法により表示したもの
• if accounting books or materials relating thereto are prepared in the form of electromagnetic records, any object which indicates the matters recorded in the electromagnetic records by a method specified by Ordinance of the Ministry of Justice.

• 会計帳簿又はこれに関する資料が電磁的記録をもって作成されているときは、当該電磁的記録に記録された事項を内閣府令で定める方法により表示したもの
• if accounting books and materials related thereto are prepared in the form of Electromagnetic Records, the matters recorded in the Electromagnetic Records that have been indicated by the means specified by a Cabinet Office Ordinance.

• 内閣総理大臣は、前項の資格の承認をする場合には、内閣府令で定めるところにより、公認会計士・監査審査会をして試験又は選考を行わせるものとする。
• The Prime Minister, when granting the approval of the qualification set forth in the preceding paragraph, shall have the Certified Public Accountants and Auditing Oversight Board conduct an examination or screening pursuant to the provisions of a Cabinet Office Ordinance.

• この節に定めるもののほか、指定保障措置検査等実施機関の財務及び会計その他指定保障措置検査等実施機関に関し必要な事項は、文部科学省令で定める。
• In addition to the matters specified in this Section, matters relating to the finance and accounting of designated organizations implementing safeguards inspections, etc., and any other necessary matters pertaining to designated organizations implementing safeguards inspections, etc. shall be specified in the Ordinance of MEXT.

• 一般電気事業者は、経済産業省令で定めるところにより、託送供給の業務その他の変電、送電及び配電に係る業務に関する会計を整理しなければならない。
• A General Electricity Utility shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, keep accounts concerning a Wheeling Service and other services for the transformation, transmission and distribution of electricity.

• その際、関係する帳簿と長州系軍人の借金証文類も焼き払われた為、事件の真相は解明されることなく、陸軍省会計監督長船越衛の処分をもって収束する。
• Because all the relevant account books and debt bonds issued by military men from Choshu were burned away then, the truth of the incident was not clarified and the investigation ended with punishment of the accounting manager of the Ministry of Army Mamoru FUNAKOSHI.

• 以後、大隈（4月17日会計官副知事専任、7月6日大蔵省発足により大蔵大輔に移行）を主導として通貨改革に関する様々な布告が出されることとなる。
• Afterwards, various declarations concerning the currency reform were put out with OKUMA (on April 17 he became a full-time finance office vice prefectural governor, and on July 6, he transferred to Okura no taifu [a senior assistant minister of the Ministry of Treasury] due to the establishment of Ministry of finance) as the main leader.

• 受益証券発行信託である限定責任信託（以下「受益証券発行限定責任信託」という。）においては、信託行為の定めにより、会計監査人を置くことができる。
• A limited liability trust which is a trust with certificates of beneficial interest (hereinafter referred to as a 'limited liability trust with certificate of beneficial interest') may appoint an accounting auditor by the provisions of the terms of trust.

• 委託者保護基金の会計においては、前項各号に掲げる勘定ごとに経理を区分し、それぞれについて貸借対照表勘定及び損益勘定を設けて経理するものとする。
• An account of the Consumer Protection Fund shall be separated for each account as set forth in the respective items of the preceding paragraph and each account shall be treated as a separate balance sheet account item and separate profit and loss account items.

• 新設合併設立株式会社金融商品取引所が会計参与設置会社である場合　新設合併設立株式会社金融商品取引所の設立に際して会計参与となる者の氏名又は名称
• when a Stock Company-Type Financial Instruments Exchange Established by a Consolidation-Type Merger is a company with accounting advisors:　the names of the persons who become accounting advisors at the time of the establishment of the Stock Company-Type Financial Instruments Exchange Established by a Consolidation-Type Merger; or

• 公益事業又は収益事業に関する会計は、それぞれ当該更生保護法人の営む更生保護事業に関する会計から区分し、特別の会計として経理しなければならない。
• The accountings of public benefit services or profit-making enterprises shall be separated, respectively, from the accounting of offenders rehabilitation services operated by the juridical person for offenders rehabilitation and shall be kept as a special accounting.

• 内部監査業務では、日常的に事務局長に対して直接報告が行われ、内部監査の重要な事項に関しては、事務局長との協議の後、会計検査委員会に報告される。
• The Internal Audit Service shall report directly to the Director-General on a routine basis and shall report, after consultation with the Director-General, to the Financial Audit Board on significant internal audit matters.

• 第一項の資産及び負債の額は、純資産額の計算を行う日において、一般に公正妥当と認められる企業会計の基準に従って評価した価額によらなければならない。
• The amount of the assets and liabilities set forth in paragraph (1) shall be based on the value assessed according to generally accepted corporate accounting standards as on the day when the amount of the net assets is calculated.

• 投資法人の子法人若しくはその執行役員若しくは監督役員から公認会計士若しくは監査法人の業務以外の業務により継続的な報酬を受けている者又はその配偶者
• Any person who continuously receives remuneration from a Subsidiary Corporation of an Investment Corporation or from one of its corporate officer(s) or supervisory officers for operations other than those of a certified public accountant or an auditing firm, or any person who is the spouse of such a person;

• 第一項本文の規定による通知に際しては、内閣府令で定めるところにより、投資主に対し、前条第三項の決算報告及び会計監査報告を提供しなければならない。
• In giving the notice as prescribed in the main clause of paragraph (1), the statement of accounts and the accounting audit report under paragraph (3) of the preceding Article shall be provided to the Investors, pursuant to the provisions of a Cabinet Office Ordinance.

• 公共施設等の管理者である各省各庁の長（衆議院議長、参議院議長、最高裁判所長官、会計検査院長及び大臣をいう。以下同じ。）又は特定事業を所管する大臣
• The head of each ministry and national agency, who is an administrator of Public Facility etc. (the Chairperson of the House of Representatives, the Chairperson of the House of Councilors, the Chief Justice of the Supreme Court, the President of the Board of Audit, and ministers, the same shall apply hereinafter), or ministers having jurisdiction over a Qualified Project.

• 公認会計士が、著しく不当と認められる業務の運営を行つた場合には、内閣総理大臣は、第二十九条第一号又は第二号に掲げる懲戒の処分をすることができる。
• In a case where a certified public accountant has executed his/her services in a manner that is found to be grossly inappropriate, the Prime Minister may issue a disciplinary action set forth in Article 29(i) or (ii).

• 組合契約書、会計帳簿、財務諸表又は財産目録等に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
• If they fail to stipulate or record the matters required to be stipulated or recorded in the Written Partnership Agreement, accounting books, Financial Statements or General Inventories, or make a false stipulation or record;

• 翌・明治元年（1868年）1月、会計事務総督を兼ね、2月に会計事務局督に転じ、閏4月には権中納言となり、ついで会計官出仕、8月に同知事となった。
• He was assigned to the chief of accountancy in January of the following year, 1868, at the same time, transferred to Toku (Captain) of the accounting office in February, Gon Chunagon (a provisional vice-councilor of state) and Shusshi (supernumerary government official) of finance office in leap April, and the governor of finance office in August.

• 第一項又は第二項の規定により新会計監査人が選任されたときは、当該新会計監査人について信託行為に第二百四十八条第三項の定めが設けられたものとみなす。
• When a new accounting auditor has been appointed pursuant to the provisions of paragraph (1) or paragraph (2), it shall be deemed that the provisions set forth in Article 248, paragraph (3) were established in the terms of trust with regard to the appointed new accounting auditor.

• 役員（執行役員及び監督役員をいう。以下この款（第百条第三号及び第五号を除く。）において同じ。）及び会計監査人は、投資主総会の決議によつて選任する。
• Officers (meaning a corporate officer(s) and supervisory officers; hereinafter the same shall apply in this Subsection (excluding Article 100, item (iii) and item (v)) and accounting auditors shall be appointed by resolution at an Investors' meeting.

• 第五十二条の三十四第一項の規定による命令（取締役、執行役、会計参与若しくは監査役の解任又は業務の全部若しくは一部の停止の命令を除く。）に違反した者
• A person who has violated an order (excluding an order to dismiss a director, executive officer, accounting advisor, or auditor or to suspend the whole or part of the business) under Article 52-34, paragraph (1);
• A person who has violated an order (excluding an order to dismiss a director, executive officer, accounting advisor, or auditor or to suspend the whole or part of the business) under Article 52-34(1);

• 特定目的会社が会計参与設置会社であるときは、その旨並びに会計参与の氏名又は名称及び第八十六条第二項において準用する会社法第三百七十八条第一項の場所
• if the Specific Purpose Company is a Company with Accounting Advisors, a statement to that effect, the names of the accounting advisors, and the place set forth in Article 378(1) of the Companies Act as applied mutatis mutandis pursuant to Article 86(2);

• 内閣総理大臣は、公認会計士に第三十条又は第三十一条に規定する場合に該当する事実があると思料するときは、職権をもつて、必要な調査をすることができる。
• The Prime Minister may, if he/she considers that a fact corresponding to the case prescribed in Article 30 or Article 31 exists with regard to a certified public accountant, carry out the necessary investigation ex officio.

• 公認会計士又は外国公認会計士となる資格を有する者（第四条各号のいずれかに該当する者を除く。次号において同じ。）で第四十七条の二の規定に違反したもの
• A person who is qualified to become a certified public accountant or a foreign certified public accountant (excluding a person who falls under any of the items of Article 4; the same shall apply in the following item) who has violated the provisions of Article 47-2

• 国が第十五条第二項に規定する業務について債務を負担する場合には、当該債務を負担する行為により支出すべき年限は、当該会計年度以降八箇年度以内とする。
• In the case where the State incurs a debt regarding the functions prescribed in Article 15, paragraph (2), the debt shall be paid off within eight years from the relevant fiscal year.

• そこで旧幕府軍において資金調達を担当していた会計奉行の榎本道章と、副総裁の松平太郎は、貨幣を偽造してばら撒き、「脱走金」の悪名を流すことになった。
• So, Michiaki ENOMOTO, Accounting Bugyo who had ever been in charge of fund raising at the Old Bakufu, and Taro MATSUDAIRA, Vice-President, counterfeited money for circulation, and they became notorious for 'Deserter's money' for this reason,

• 馬路杉浦氏の所領は相模国及び丹波国に分散していたが、桑田郡馬路に陣屋を置き、蔵米などの産物の会計を担当する「掛屋」の銭屋覚兵衛による紙幣を発行した。
• While the territories of Umaji-Sugiuwa clan were located in Sagami Province and in Tanba Province separately, the clan placed the jinya in Umaji, Kuwata County, to issue paper money through Kakubei ZENIYA of the 'Kakeya,' the position who was in charge of the accounts of products, such as kuramai (the rice crop to be sold).

• 運転段階に関する見積り費用の締約者の分担は、貢献の総額に対する割合（パーセント）及びイーター会計単位(kIUA)の双方によって、次のとおり表示する。
• Sharing of the estimated costs for the Operation Phase by the Parties, expressed both in % of the sum of contributions and in ITER units of value:

• 会計検査官は抜き取り検査により内部統制の信頼性を検証し、必要と考える場合には、理事会、運営諮問委員会又は事務局長に対してそれに係る報告書を作成する。
• Auditors shall verify by spot checks the reliability of internal controls and may make such reports with respect thereto as they deem necessary, to the Council, to the Management Advisory Committee or to the Director-General;

• 会計監査人は、その職務を行うため必要があるときは、一般事務受託者、資産運用会社及び資産保管会社に対し、投資法人の会計に関する報告を求めることができる。
• When an accounting auditor(s) finds it necessary to perform his/her duties, he/she may request the Administrative Agent, Asset Management Company and Asset Custody Company to make a report concerning the accounting of an Investment Corporation.

• 日本公認会計士協会は、公認会計士又は外国公認会計士の登録をしたとき及び当該登録を抹消したときは、遅滞なく、その旨を官報をもつて公告しなければならない。
• The Japanese Institute of Certified Public Accountants shall, when it has registered a certified public accountant or a foreign certified public accountant and has Deleted said registration, give public notice to that effect in an official gazette without delay.

• 前二項に規定するもののほか、公認会計士である社員は、定款の定めにより監査法人の意思決定に関与し、又は補助者として監査法人の業務に従事することができる。
• In addition to what is provided for in the preceding two paragraphs, a partner who is a certified public accountant may participate in the decision-making of the audit corporation or engage in the services of the audit corporation as an assistant pursuant to the provisions of the articles of incorporation.

• 組合員は、組合の会計帳簿の閉鎖の時から十年間、経済産業省令で定めるところにより、当該会計帳簿及び組合の事業に関する重要な資料を保存しなければならない。
• The partners shall preserve accounting books of a Partnership and material documents regarding the Partnership's business for ten (10) years from the closing of such accounting books as provided by Ordinance of the Ministry of Economy, Trade and Industry.

• 戊辰戦争が一段落した新政府が設置した江戸鎮台においては長官の下の6人の判事の1人として会計局判事に任命され、民政や会計、財政、都市問題などを担当する。
• Shinpei was appointed one of the six accounting office judges under the Kami (director) of Edodhindai (the civil court in Edo) which was established by the new government after the dust of the Boshin War had settled, and he was responsible for government policy, accounting, finances and urban issues.

• 計算機を使用したもの及び人手により管理したものの両方において、予算、財務、会計、事務、管理、運用、その他の情報の信頼性及び完結性を検査し確証すること。
• Examine and verify the reliability and integrity of budgetary, financial, accounting, administrative, managerial, operational, and other information, both computer-based and manually maintained;

• 次条から第六十条の十二までの規定の用語の解釈及びその適用に関しては、一般に公正妥当と認められる企業会計の基準その他の会計慣行をしん酌しなければならない。
• With regard to the interpretation of terms set forth in the following Article through Article 60-12 and the application of such provisions, generally accepted corporate accounting standards and other accounting practices shall be taken into consideration.

• 前二項の規定は、清算投資法人（第百五十条の三に規定する清算投資法人をいう。第百十五条の二第一項第二号において同じ。）の会計監査人については、適用しない。
• The provisions of the preceding two paragraphs shall not apply to the accounting auditor of an Investment Corporation in Liquidation (meaning an Investment Corporation in Liquidation as prescribed in Article 150-3; the same shall apply in Article 115-2, paragraph (1), item (ii)).

• 第四十四条第四項の規定に違反して財務諸表、事業報告書、決算報告書若しくは監事及び会計監査人の意見を記載した書面を備え置かず、又は閲覧に供しなかったとき。
• Failing to keep or provide Financial Statements, a business report, a settlement of accounts or documents containing the opinions of the inspector(s) and the accounting auditor(s) for public inspection in violation of the provisions of Article 44, paragraph (4)

• 第八条第二項各号に掲げる科目の全部又は一部について、公認会計士となろうとする者に必要な学識及び応用能力を有するものとして政令で定める者　政令で定める科目
• A person who is categorized by Cabinet Order as the one who has the necessary knowledge and applied skills for a person qualified to become a certified public accountant for all or part of the subjects listed in the items of Article 8(2)--　Subject(s) specified by Cabinet Order

• わたしと全教会との家主ガイオから、あなたがたによろしく。市の会計係エラストと兄弟クワルトから、あなたがたによろしく。〔 (ローマ人への手紙 16:23)
• Gaius, my host and host of the whole assembly, greets you. Erastus, the treasurer of the city, greets you, as does Quartus, the brother. (Romans 16:23)

• 第四百二十七条第一項の規定による社外取締役、会計参与、社外監査役又は会計監査人が負う責任の限度に関する契約の締結についての定款の定めがあるときは、その定め
• if there are provisions in the articles of incorporation with regard to the conclusion of contracts for the limitation of liabilities assumed by Outside Directors, accounting advisors, Outside Company Auditors or accounting auditors under the provisions of Article 427(1), such provisions of the articles of incorporation;

• 会計監査人がその任務を怠ったことによって信託財産に損失が生じた場合には、受益者は、当該会計監査人に対し、当該損失のてん補をすることを請求することができる。
• When any loss has occurred to the trust property due to an accounting auditor's negligence in the performance of the duties, the beneficiary may demand that the accounting auditor compensate for such loss.

• 清算執行人は、特別清算が開始された場合を除き、前項の承認を受けたときは、遅滞なく、同項の財産目録等及び会計監査報告を内閣総理大臣に提出しなければならない。
• Except in cases where a special liquidation has been commenced, when an executive liquidator has obtained the approval set forth in the preceding paragraph, he/she shall submit the Inventory of Property, etc., and the accounting audit report under that paragraph to the Prime Minister without delay.

• この法律において「特定社員」とは、監査法人の社員のうち、公認会計士及び外国公認会計士（第十六条の二第五項に規定する外国公認会計士をいう。）以外の者をいう。
• The term 'specified partner' as used in this Act means a partner of an audit corporation who is neither a certified public accountant nor a foreign certified public accountant (meaning a foreign certified public accountant as prescribed in Article 16-2(5)).

• 第一項の登録を受けた者（以下「外国公認会計士」という。）が次の各号のいずれかに該当する場合には、日本公認会計士協会は、同項の登録を抹消しなければならない。
• In a case where a person who has obtained the registration set forth in paragraph (1) (hereinafter referred to as a 'foreign certified public accountant') falls under any of the following items, the Japanese Institute of Certified Public Accountants shall Delete the registration set forth in the same paragraph:

• 次条から第二十六条までの規定の用語の解釈及び規定の適用に関しては、一般に公正妥当と認められる企業会計の基準その他の企業会計の慣行をしん酌しなければならない。
• With regard to the interpretation of terms set forth in the following Article through Article 26 and the application of the provisions thereunder, generally accepted corporate accounting standards and other accounting practices shall be taken into consideration.

• 公認会計士・監査審査会は、前項の規定による処分を受けた者に対し、情状により三年以内の期間を定めて公認会計士試験を受けることができないものとすることができる。
• The Certified Public Accountants and Auditing Oversight Board may ban a person who has received a disposition under the provisions of the preceding paragraph from taking the certified public accountant examination with specifying a period of not more than three years, depending on the circumstances.

• 和学校御用掛・弾正尹・議定・会計事務総督を歴任した他、アメリカ合衆国に留学し海軍について学び、1876年（明治9年）海軍少将となるも同年5月24日薨去する。
• He successively held positions of Goyo-gakari (a general affairs official of the Imperial Household) of the school of national learning, danjoin (president of the board of censors), gijo, and the chief of accountancy, and, in addition, he studied abroad in the United States study about Navy to become a rear admiral in 1876, but on May 24 of the same year, he passed away.

• 留守政府の元で徴兵令（海陸警備ノ制）・学制（教令率育ノ道）・司法改革（審理刑罰ノ法）・地租改正（理財会計ノ方）といった新しい制度が行われていくことになった。
• Various new systems were implemented by rusu-seifu, including Conscription Ordinance (kairiku keibi no sei), education system (kyoiku sotsuiku no michi), judicial reform (shinri keibatsu no ho) and land tax reform (rizai kaikei no ho).

• 会計官副知事となった大隈は、とりあえず太政官札と準備中の新貨幣との交換を約束するとの布告を出して強制的に太政官札を通用させる一方、正金との引き替えを禁じる。
• OKUMA, who became the vice governor of accounting, forced to circulate Dajokan-satsu with his edict to promise the Dajokan-satsu could be exchanged for the new currencies to be prepared, whereas he prohibited exchanging Dajokan-satsu for specie money.

• 1880年2月に伊藤博文の提案で参議と卿の分離が実施され、大隈は同郷の佐野常民を後任として自らを「会計部分掌」（財政担当）参議とすることでこれを受け入れた。
• In February 1880, the posts of Councilor and Minister were separated at the proposal of Ito, which Okuma showed his approval by appointing Tsunetami SANO as his successor and assigning himself to 'Kaikeibu Bunsho (a officer of accounting section)' (administrator of fiscal policy).

• 会計監査人設置信託（第二百四十八条第三項に規定する会計監査人設置信託をいう。第二百四十条第三号において同じ。）であるときは、その旨及び会計監査人の氏名又は名称
• if the trust is a trust with accounting auditors (meaning a trust with accounting auditors as prescribed in Article 248, paragraph (3); the same shall apply in Article 240, item (iii)), a statement to that effect and the names of the accounting auditors.

• 第七十五条第一項の規定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、会計参与、監査役又は執行役でその処分を受けた日から五年を経過しない者
• Director, accounting advisor, company auditor, or executive officer who has been dismissed under the provisions of paragraph (1) of Article 75 or provisions of foreign laws and regulations equivalent to this Act and those for whom five years have not passed since the day said dismissal; or

• 認可事業者は、毎会計年度の終了後二月以内に、法務省令で定めるところにより、その終了した会計年度の会計の状況及び事業の成績を、法務大臣に報告しなければならない。
• The approved services operator shall, within two months after the end of each fiscal year, report the state of accountings and the achievement of services for the closed fiscal year to the Minister of Justice in accordance with the Ministry of Justice ordinance.

• 公認会計士又はその配偶者が、役員、これに準ずるもの若しくは財務に関する事務の責任ある担当者であり、又は過去一年以内にこれらの者であつた会社その他の者の財務書類
• The financial documents of a company or any other person in a case where the certified public accountant or his/her spouse is or was within the past year an officer, a person in an equivalent position or a responsible member in charge of any financial affairs of said company or person

• 手続きにおいて見出されたあらゆる機能不備簡潔に記述される。会計検査官が必要と考える場合は、起こり得る会計に対する影響の評価及びその結果として勧告される対処方法
• Any malfunctions found in the procedures should be briefly described, the possible financial consequences evaluated and remedies eventually suggested, if the auditor considers it necessary;

• 次条から第五十五条の五までの規定の用語の解釈及び規定の適用に関しては、一般に公正妥当と認められる企業会計の基準その他の企業会計の慣行をしん酌しなければならない。
• With regard to the interpretation of the terms set forth in the following Article through Article 55-5 and the application of the provisions thereunder, generally accepted corporate accounting standards and other accounting practices shall be taken into consideration.

• 会計監査人は、公認会計士（公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項に規定する外国公認会計士を含む。以下同じ。）又は監査法人でなければならない。
• Accounting auditors shall be certified public accountants (including foreign certified public accountants as prescribed in Article 16-2, paragraph (5) of the Certified Public Accountants Act (Act No. 103 of 1948); the same shall apply hereinafter) or auditing firms.

• 投資法人若しくはその子法人又はこれらの一般事務受託者、資産運用会社若しくは資産保管会社から公認会計士又は監査法人の業務以外の業務により継続的な報酬を受けている者
• Any person who continuously receives remuneration from an Investment Corporation, its Subsidiary Corporation, or the Administrative Agent, Asset Management Company, or Asset Custody Company thereof for operations other than those of a certified public accountant or auditing firm.

• 執行役員、監督役員又は会計監査人（以下この款において「役員等」という。）は、その任務を怠つたときは、投資法人に対し、これによつて生じた損害を賠償する責任を負う。
• When a corporate officer, supervisory officer, or accounting auditor (hereinafter such persons shall be referred to collectively as the 'Officer, etc.' in this Subsection) neglects his/her duties, he/she shall be liable to the Investment Corporation for the damages arising as a result thereof.

• 会計帳簿又はこれに関する資料が電磁的記録をもつて作成されているときは、当該電磁的記録に記録された事項を内閣府令で定める方法により表示したものの閲覧又は謄写の請求
• Where the accounting books and materials related thereto are prepared in the form of Electromagnetic Records, a request for to inspect or copy the matters recorded in said Electromagnetic Records which are indicated by the method specified by a Cabinet Office Ordinance.

• 会計帳簿又はこれに関する資料が電磁的記録をもって作成されているときは、当該電磁的記録に記録された事項を内閣府令で定める方法により表示したものの閲覧又は謄写の請求
• if the accounting books or materials related thereto have been prepared in the form of Electromagnetic Records, requests to inspect or copy the matters recorded in those Electromagnetic Records which have been displayed by the means specified by a Cabinet Office Ordinance.

• 会計帳簿又はこれに関する資料が電磁的記録をもつて作成されているときは、当該電磁的記録に記録された事項を主務省令で定める方法により表示したものの閲覧又は謄写の請求
• If the accounting books or materials related thereto have been prepared in the form of electromagnetic records, a request for inspection or copying of matters recorded in said electromagnetic records that have been displayed by a method specified by an ordinance of the competent ministry

• 第百十五条の六第十二項において準用する会社法第四百二十七条第一項の規定による会計監査人が負う責任の限度に関する契約の締結についての規約の定めがあるときは、その定め
• When there are provisions in the certificate of incorporation with regard to the conclusion of contracts for the limitation of liabilities assumed by an accounting auditor under Article 427, paragraph (1) as applied mutatis mutandis pursuant to Article 115-6, paragraph (12), such provisions;

• 組合員は、総組合員の十分の一（これを下回る割合を定款で定めた場合にあつては、その割合）以上の同意を得て、組合に対し、参事又は会計主任の解任を請求することができる。
• A member may request the cooperative to dismiss a counselor or a chief accountant, by gaining the consent of or more one-tenth of all partner (in the case where a lesser proportion is prescribed in the articles of association, such proportion).

• 公認会計士は、正当な理由がなく、その業務上取り扱つたことについて知り得た秘密を他に漏らし、又は盗用してはならない。公認会計士でなくなつた後であつても、同様とする。
• A certified public accountant shall not, without justifiable grounds, divulge to others or misappropriate any secrets that he/she has learned concerning the matters handled in his/her services. The same shall apply after he/she ceases to be a certified public accountant.

• 9月10日には、臨時軍事費特別会計法が公布され、「支那事変」が日清戦争、日露戦争、第一次世界大戦と同列の戦争と決定され、不拡大派の石原莞爾参謀本部作戦部長が失脚。
• On September 10, a special accounting law of extraordinary military spending was officially announced, the 'Shina-jihen (China Incident)' was declared a full-scale war, similar to the Sino-Japanese War, the Russo-Japanese War and the First World War, and Kanji ISHIWARA, Head of Operations at Staff Headquarters and a member of the nonaggression faction was ousted.

• 組織変更後株式会社が監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）である場合　組織変更後株式会社の監査役の氏名
• in cases where the Stock Company after Entity Conversion is a Company with Company Auditors (including any Stock Company the articles of incorporation of which provide that the scope of the audit by its company auditor(s) is limited to an audit related to accounting):　the name(s) of the company auditor(s) of the Stock Company after Entity Conversion; and

• 第一項の信託行為の定めのある信託及び前項に規定する信託（以下「会計監査人設置信託」と総称する。）においては、信託行為に会計監査人を指定する定めを設けなければならない。
• In the case of a trust whose terms of trust has the provisions set forth in paragraph (1) and a trust prescribed in the preceding paragraph (hereinafter collectively referred to as a 'trust with accounting auditors'), provisions designating an accounting auditor shall be established in the terms of trust.

• 会計監査人は、第二百二十二条第四項の書類又は電磁的記録を監査する。この場合において、会計監査人は、法務省令で定めるところにより、会計監査報告を作成しなければならない。
• An accounting auditor shall audit the documents or electromagnetic records set forth in Article 222, paragraph (4). In this case, an accounting auditor shall prepare an accounting audit report as provided for by Ordinance of the Ministry of Justice.

• 会計監査人設置信託において、会計監査人がその職務を行うについて悪意又は重大な過失があったときは、当該会計監査人は、これによって第三者に生じた損害を賠償する責任を負う。
• In the case of a trust with accounting auditors, if an accounting auditor was willful or grossly negligent in the performance of the duties, the accounting auditor shall be liable to compensate for any damage suffered by a third party arising therefrom.

• 執行役員又は清算執行人は、第百八条第三項の規定により選任された一時会計監査人の職務を行うべき者の報酬を定める場合には、役員会又は清算人会の承認を受けなければならない。
• A corporate officer or executive liquidator shall obtain approval from the board of officers or board of liquidators in deciding the amount of remuneration for a person who has been appointed under Article 108, paragraph (3) to temporarily perform the duties of an accounting auditor.

• 執行役員は、前条の監査を受けた計算書類、資産運用報告及び金銭の分配に係る計算書並びにこれらの附属明細書並びに会計監査報告を役員会に提出し、又は提供しなければならない。
• A corporate officer shall submit or provide the Financial Statements, asset investment reports, and statements related to the distribution of monies, as well as the annexed detailed statements thereof audited under the preceding Article and the accounting audit reports, to the board of officers.

• 第一項の規定により選任された設立時取締役、設立時会計参与、設立時監査役又は設立時会計監査人は、相互会社の成立の時までの間、創立総会の決議によって解任することができる。
• Directors at incorporation, accounting advisors at incorporation, auditors at incorporation or accounting auditors at incorporation who are elected pursuant to the provision of paragraph (1) may be dismissed by a resolution of the Organizational Meeting at any time prior to the establishment of the Mutual Company.

• 新協同組合法第五十八条の二の規定は、施行日以後に開始する事業年度に係る会計の区分から適用し、施行日前に開始した事業年度に係る会計の区分については、なお従前の例による。
• The provisions of Article 58-2 of the New Cooperatives Act shall apply to the division of accounting pertaining to a business year starting on or after the enforcement date, and the provisions then in force shall remain applicable to the division of accounting pertaining to a business year starting prior to the enforcement date.

• これにより、陸軍・海軍・国内事務・外国事務・会計の各総裁が置かれるなど官制の変更やナポレオン3世の援助によるフランス軍制の導入が行われたが、もはや焼け石に水であった。
• Yoshinobu changed regulations for regime organization, in which he newly established the posts of the chief of the army, navy, internal affairs, foreign affairs, and accounting, and he also introduced French military system with help of Napoleon Ⅲ, but these were just a drop in a bucket.

• 清算執行人は、前項の監査を受けた決算報告及び会計監査報告（特別清算が開始された場合にあつては、決算報告）を清算人会に提出し、又は提供し、その承認を受けなければならない。
• An executive liquidator(s) shall submit or provide the statement of accounts audited under the preceding paragraph and the accounting audit reports (or the account statements alone in cases where a special liquidation has been commenced) to the board of liquidators and obtain approval therefrom.

• 経費の予算（第五十一条第一項に規定する経費の予算をいう。）の作成又は変更、財産目録、貸借対照表、損益計算書及び決算報告書の作成、剰余金の処分その他の会計に関する重要事項
• Making or altering a budget for expenses (a budget for expenses prescribed in Article 51, paragraph 1), preparing an inventory, balance sheet, profit and loss statement, and statement of accounts, and determining important matters concerning accounting including the appropriation of any surplus;

• 公認会計士・監査審査会は、不正の手段によつて公認会計士試験を受け、又は受けようとした者に対しては、合格の決定を取り消し、又はその試験を受けることを禁止することができる。
• The Certified Public Accountants and Auditing Oversight Board may rescind the decision on passing an examination or prohibit taking an examination against a person who has taken or has intended to take the certified public accountant examination by fraudulent means.

• 公認会計士は、第二条第一項又は第二項の業務を行うため使用人その他の従業者を使用するときは、当該業務を適正に遂行するよう当該使用人その他の従業者を監督しなければならない。
• A certified public accountant shall, when employing an employee or any other worker to provide the services set forth in Article 2(1) or (2), supervise said employee or worker in order to implement said services appropriately.

• 会計検査官は金融取引を承認しない権限は有さないが、財務に関する見識、合法性又は妥当性に関して会計検査官会が疑わしいと考えるあらゆる取引について事務局長に注意を喚起する。
• Auditors shall have no power to disallow financial transactions, but shall bring to the notice of the Director-General any transaction which in their opinion may be of doubtful financial wisdom, legality or propriety.

• 監査役は、いつでも、取締役及び会計参与並びに使用人に対して事業の報告を求め、若しくは特定目的会社の業務及び財産の状況の調査をし、又は取締役に対し意見を述べることができる。
• Company auditors may request reports on business from the directors and accounting advisors as well as the employees, may investigate the status of the business and property of a Specific Purpose Company, and may state their opinions to the directors at any time.

• 取締役、会計参与、監査役又は会計監査人（以下この款において「役員等」という。）は、その任務を怠ったときは、特定目的会社に対し、これによって生じた損害を賠償する責任を負う。
• If a director, accounting advisor, company auditor, or accounting auditor (hereinafter collectively referred to as an 'Officer, etc.' in this Subsection) has neglected his/her duties, he/she shall be liable to the Specific Purpose Company for damages resulting therefrom.

• 会計監査人設置会社でない特定目的会社においては、第二項の計算書類及び事業報告並びにこれらの附属明細書は、内閣府令で定めるところにより、監査役の監査を受けなければならない。
• For a Specific Purpose Company that is not a Company with Accounting Auditors, the Financial Statements and the business report, as well as the annexed detailed statements thereof set forth in paragraph (2), shall be audited by the company auditors pursuant to the provisions of a Cabinet Office Ordinance.

• 公認会計士又は監査法人が他人の求めに応じて監査又は証明を行うに際して調製した資料その他の書類は、特約のある場合を除くほか、公認会計士又は監査法人の所有に属するものとする。
• Materials and other documents prepared by a certified public accountant or by an audit corporation when carrying out an audit or attestation at the request of others shall, except as otherwise provided by special provisions, belong to the certified public accountant or the audit corporation.

• 従来の寿司店の高級化傾向に対し、廉価さ、手軽さ、会計の明朗さで大衆客のニーズをとらえ、1970年代以降全国的に広まり、今ではファミリーレストランの競争相手にもなっている。
• While traditional sushi restaurants tended to be exclusive, Kaitenzushi restaurants have satisfied the needs of ordinary people by providing low price, convenience, simple billing, and have spread nationwide since 1970's and have become the competitors of family restaurants.

• 2007年度（平成19年）の一般会計は322億3403万円で、医師不足で機能縮小を余儀なくされている舞鶴市民病院への補助助成や舞鶴港貿易振興事業費などに重点をおくもので、
• The general account for Maizuru in FY 2007 was \32,234,030,000 which weighed on assistance provided to the Maizuru Municipal Hospital, which faced a shortage of doctors and cutbacks in various functions, together with focus placed on trade promotion project expenditure towards the Maizuru Port.

• これらの者が法人でないときは、設立時会計参与にあっては第七十一条第一項に規定する者であることを、設立時会計監査人にあっては第七十三条第一項に規定する者であることを証する書面
• if the Accounting Advisor at Incorporation or Accounting Auditor at Incorporation is not a juridical person, a document proving that the Accounting Advisor at Incorporation is a person as set forth in Article 71(1) or a document proving that the Accounting Auditor at Incorporation is a person as set forth in Article 73(1).

• 第二項の書面の提出があつた場合には、理事は、前項の可否の決定の日の七日前までに、その参事又は会計主任に対し、第二項の書面を送付し、かつ、弁明する機会を与えなければならない。
• In the case where there has been a submission in writing as set forth in paragraph (2), the directors shall send the document set forth in paragraph (2) to the counselor or the chief accountant by seven days prior to the date of the decision concerning dismissal under the preceding paragraph, and give the counselor or the chief accountant an opportunity to explain himself/herself.

• 組合員の損益分配の割合は、総組合員の同意により、経済産業省令で定めるところにより別段の定めをした場合を除き、会計帳簿に記載された各組合員が履行した出資の価額に応じて定める。
• Sharing of profits and losses to the partners shall, with the consent of all Partners, be determined in proportion to the amount of capital contributions made by each partner as indicated in the accounting books, unless otherwise provided for in accordance with Ordinance of the Ministry of Economy, Trade and Industry.

• 新設合併設立株式会社が監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）である場合　新設合併設立株式会社の設立時監査役の氏名
• in cases where the Stock Company Incorporated through Consolidation-type Merger is a Company with Company Auditors (including any Stock Company the articles of incorporation of which provide that the scope of the audit by its company auditor(s) is limited to an audit related to accounting):　the name(s) of the Company Auditor(s) at Incorporation of the Stock Company Incorporated through Consolidation-type Merger; or

• 新設分割設立株式会社が監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）である場合　新設分割設立株式会社の設立時監査役の氏名
• in cases where the Stock Company Incorporated through Incorporation-type Company Split is a Company with Auditors (including any Stock Company the articles of incorporation of which provide that the scope of the audit by its company auditor(s) is limited to an audit related to accounting):　the name(s) of the Company Auditor(s) at Incorporation of the Stock Company Incorporated through Incorporation-type Company Split; and

• 公認会計士及び外国公認会計士に対する懲戒処分並びに監査法人に対する処分（監査法人に対する第三十四条の二十一の二第一項の規定による命令を除く。）に関する事項を調査審議すること。
• Examining and deliberating matters concerning disciplinary actions against certified public accountants and foreign certified public accountants and actions against audit firms (excluding an order under the provisions of Article 34-21-2(1) against an audit corporation)

• これらの者が法人でないときは、会計参与にあつては会社法第三百三十三条第一項に規定する者であること、会計監査人にあつては同法第三百三十七条第一項に規定する者であることを証する書面
• in cases where any of those persons is not a juridical person, a document evidencing that the person appointed as an accounting advisor falls under any of the persons specified in Article 333, paragraph (1) of the Companies Act, and a document evidencing that the person appointed as an accounting advisor falls under any of the persons specified in Article 337, paragraph (1) of said Act.

• 前三項の規定にかかわらず、監事の監査の範囲を会計に関するものに限定する旨の定款の定めを廃止する定款の変更をした場合には、監事の任期は、当該定款の変更の効力が生じた時に満了する。
• Notwithstanding the provisions of the preceding three paragraphs, in the case where the articles of formation have been changed so as to abolish the provisions of the articles of association that had limited the scope of audits conducted by auditors to those concerning accounting, the term of office of auditors shall expire at the time when said change to the articles of formation has taken effect.

• 第三十条第二項に規定する場合に該当する事実がある場合において、当該公認会計士に対して同項の処分をする場合（同項の相当の注意を著しく怠つた場合として内閣府令で定める場合を除く。）
• In a case where a fact corresponding to the case prescribed in Article 30(2) exists, if an action set forth in the same paragraph is to be issued against said certified public accountant (excluding a case categorized by Cabinet Office Ordinance as one where there was negligence of due care of a similar degree as set forth in the same paragraph)

• 行の端に日付があり、もう一方の端に金額があるのは普通の会計の帳簿と同じだったが、２つの間には説明書きのかわりにただ十字のしるしがそれぞれの行に違った数記入されているだけだった。
• There was a date at one end of the line and at the other a sum of money, as in common account-books, but instead of explanatory writing, only a varying number of crosses between the two.

• 会計のあらゆる項目に対する異議は、直ちに事務局長に伝えられる。会計検査官は所見で得た種々の点について最初に事務局長に説明の機会を与えることをせずに報告書に批判を書くことはない。
• Audit objections to any item in the accounts shall be immediately communicated to the Director-General. In no case shall the auditors include criticism in their report without first affording the Director-General an opportunity to explain the various points under observation;

• 株式移転設立完全親会社が監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）である場合　株式移転設立完全親会社の設立時監査役の氏名
• in cases where the Wholly Owning Parent Company Incorporated through Share Transfer is a Company with Company Auditors (including a Stock Company the articles of incorporation of which provide that the scope of the audit by its company auditor(s) is limited to an audit related to accounting):　the name(s) of the Company Auditor(s) at Incorporation of the Wholly Owning Parent Company Incorporated through Share Transfer; or

• 会計参与又は会計監査人が法人であるときは、その名称の変更の登記の申請書には、前項第二号に掲げる書面を添付しなければならない。ただし、同号ただし書に規定する場合は、この限りでない。
• In cases where an accounting advisor or an accounting auditor is a juridical person, the documents listed in item (ii) of the preceding paragraph shall be attached to a written application for a registration of change of name; provided, however, that this shall not apply to the cases where proviso to said item applies.

• 何人も、公認会計士に第三十条又は第三十一条に規定する場合に該当する事実があると思料するときは、内閣総理大臣に対し、その事実を報告し、適当な措置をとるべきことを求めることができる。
• Any person may, if he/she considers that a fact corresponding to the case prescribed in Article 30 or Article 31 exists with regard to a certified public accountant, report such fact to the Prime Minister and request that a proper measure be taken.

• 監査法人は、会計年度ごとに、業務及び財産の状況に関する事項として内閣府令で定めるものを記載した説明書類を作成し、当該監査法人の事務所に備え置き、公衆の縦覧に供しなければならない。
• An audit corporation shall, in each business year, prepare explanatory documents containing matters categorized by Cabinet Office Ordinance as those concerning the status of business and property, keep them at the office of said audit corporation and make them available for public inspection.

• 内務大臣（第20代）、長崎県令、三重県令、兵庫県知事、長野県知事（第2代）、神奈川県知事（第3代）、大阪府知事（第8代）、京都府知事（第8代）、会計検査院長、貴族院議員を務めた。
• He served as (the twentieth) Minister of Home Affairs, the prefectural governor of Nagasaki and Mie, the governor of Hyogo Prefecture, the (second) governor of Nagano Prefecture, the (third) governor of Kanagawa Prefecture, the (eighth) governor of Osaka Prefecture, the (the eight) governor of Kyoto Prefecture, the President of the Board of Audit, and a member of the House of Peers.

• 倉奉行は幕府に直接納付を許された特定の業者からの納税（直進）や幕府の特別会計（内裏造営経費である「造内裏棟別」など）及び小口の出納のみを扱う限定的な職務に縮小されることとなった。
• As a result, the kurabugyo was scaled down to deal with only restricted duties such as collecting taxes from specific traders who were approved to pay taxes directly to the bakufu, managing special accounts including 'Zodairitobetsu' (building expenses for the Imperial Palace) and dealing with a small amount of revenue and expenditure.

• 一日の会計をまとめる事務所に備え付けの、重々しい雰囲気を持つ時計が五時の鐘を鳴らしたときには、例の札束は見つからず、イングランド銀行は五万五千ポンドを損益勘定にまわしたのである。
• The package of notes not being found when five o'clock sounded from the ponderous clock in the 'drawing office,' the amount was passed to the account of profit and loss.

• 会社法第四百三十三条の規定は、信託会社（管理型信託会社を除く。以下第三十九条までにおいて同じ。）の会計帳簿及びこれに関する資料（信託財産に係るものに限る。）については、適用しない。
• The provisions of Article 433 of the Companies Act shall not apply to accounting books of a Trust Company (excluding Custodian Type Trust Companies; hereinafter the same shall apply in this Article to Article 39 inclusive) and materials relevant thereto (limited to those pertaining to trust property).

• 会計監査人は、第七節及び第十二節の定めるところにより、次に掲げる書類を監査する。この場合において、会計監査人は、内閣府令で定めるところにより、会計監査報告を作成しなければならない。
• An accounting auditor shall, pursuant to the provisions of Section 7 and Section 12, audit the following documents. In this case, the accounting auditor shall prepare accounting audit reports, pursuant to the provisions of a Cabinet Office Ordinance:

• 法及びこの政令の許可、届出又は報告に係る規定は、財務大臣が特別会計に関する法律（平成十九年法律第二十三号）第二章第五節の規定に基づき行う取引、行為又は支払等については、適用しない。
• The provisions pertaining to permission, notification, or a report under the Act and this Cabinet Order shall not apply to transactions, acts, or payment, etc. which are conducted by the Minister of Finance based on the provisions of Chapter II, Section 5 of the Act on Special Accounts (Act No. 23 of 2007).

• 事務局長は、これらの財務諸表を、会期検査委員会の報告書とともに、理事会が検討するために提示する。理事会は、会計資料と貸借対照表の承認をもって、予算執行に関する事務局長の責任を解く。
• The Director-General shall present these Annual Financial Statements to the Council for consideration together with the report of the Financial Audit Board. Upon approval of the Annual Financial Statements, the Council shall discharge the Director-General in respect of the implementation of the Budget.

• 接受機構、イーター機構、それらの会計検査役、及び権限を与えられた代理人は、会計検査の目的のために、関係する年度及びその後三年の期間中、互いに請求金額を実証する資料にアクセスできる。
• The Host Organization and the ITER Organization and their auditors and authorized agents shall, for auditing purposes, have access to such documents as shall substantiate the charges made to each other for a period of three years after the year or years to which they relate.

• 監査役は、取締役（会計参与設置会社にあっては、取締役及び会計参与）の職務の執行を監査する。この場合において、監査役は、内閣府令で定めるところにより、監査報告を作成しなければならない。
• Company auditors shall audit directors' execution of their duties (for a Company with Accounting Advisors, the directors' and accounting advisors' execution of their duties). In this case the company auditors shall prepare audit reports pursuant to the provisions of a Cabinet Office Ordinance.

• 会計監査人が欠けた場合又は定款で定めた会計監査人の員数が欠けた場合において、遅滞なく会計監査人が選任されないときは、監事は、一時会計監査人の職務を行うべき者を選任しなければならない。
• Where there is no accounting auditors in office, or where there is a vacancy which results in a shortfall in the number of accounting auditors prescribed in the articles of formation, if an accounting auditor is not appointed without delay, an auditor shall appoint a person who is to perform the duties of an accounting auditor temporarily.

• 公認会計士が、故意に、虚偽、錯誤又は脱漏のある財務書類を虚偽、錯誤及び脱漏のないものとして証明した場合には、内閣総理大臣は、前条第二号又は第三号に掲げる懲戒の処分をすることができる。
• In a case where a certified public accountant has intentionally attested financial documents containing misstatements, errors or omissions as if they contained no misstatements, errors or omissions, the Prime Minister may issue a disciplinary action set forth in item (ii) or item (iii) of the preceding Article.

• 公認会計士（外国公認会計士を含む。以下この章、次章及び第六章の二において同じ。）及び第三十四条の十の八の登録を受けた者は、この章の定めるところにより、監査法人を設立することができる。
• A certified public accountant (including a foreign certified public accountant; hereinafter the same shall apply in this Chapter, the following Chapter and Chapter VI-2) may incorporate an audit corporation pursuant to the provisions of this Chapter.

• 鉄道事業者は、国土交通省令で定めるところにより、その事業年度並びに勘定科目の分類及び貸借対照表、損益計算書その他の財務計算に関する諸表の様式を定め、その会計を整理しなければならない。
• The Railway Business Operator shall keep accounts by establishing its business year and the classification of the titles of account as well as forms of balance sheet, profit and loss statement, and other financial statements pursuant to the provision of an ordinance of the Ministry of Land, Infrastructure, Transport and Tourism.

• （通常、公認会計士による監査に基づく）決算表に関する意見で、収支報告書の全体の結果が公正に公表されていない、あるいは米国で一般に認められている会計実務と一致していないと考えられるもの
• an opinion concerning financial statements (usually based on an audit by a CPA) that the statements as a whole do not present results fairly or are not in conformity with the generally accepted accounting practices of the United States

• 組織変更後株式会社商品取引所が監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）である場合　組織変更後株式会社商品取引所の監査役の氏名
• When the Incorporated Commodity Exchange after Entity Conversion is a company with a corporate auditor (including a stock company of which articles of incorporation provide that the scope of audit by a corporate auditor shall be limited to matters concerning accounting) :　The name of the corporate auditor of the Incorporated Commodity Exchange after Entity Conversion

• 行政機関の長は、政令（内閣の所轄の下に置かれる機関及び会計検査院にあっては、当該機関の命令）で定めるところにより、この章に定める権限又は事務を当該行政機関の職員に委任することができる。
• The head of an Administrative Organ, pursuant to the provisions of a Cabinet Order (In the case of organs under the jurisdiction of the Cabinet and the Board of Audit, orders of those organs.), may delegate to an employee of that Administrative Organ the authority or affairs prescribed in this Chapter.

• 会計監査人が欠けた場合又は定款で定めた会計監査人の員数が欠けた場合において、遅滞なく会計監査人が選任されないときは、監査役は、一時会計監査人の職務を行うべき者を選任しなければならない。
• In cases where there is any vacancy among the accounting auditors, or a shortfall in the number of accounting auditors specified by the articles of incorporation, unless a new accounting auditor is appointed without delay, a company auditor shall appoint a person to temporarily perform the duties of accounting auditor.

• 会社法第四百三十三条第二項（会計帳簿の閲覧等の請求）の規定は、特定目的会社について準用する。この場合において、同項第一号及び第二号中「株主」とあるのは、「社員」と読み替えるものとする。
• The provisions of Article 433(2) (Request to Inspect Account Books) of the Companies Act shall apply mutatis mutandis to a Specific Purpose Company. In this case, the term 'shareholder' in Article 433(2)(i) and (ii) of that Act shall be deemed to be replaced with 'member.'

• 公認会計士がこの法律若しくはこの法律に基づく命令に違反した場合又は第三十四条の二の規定による指示に従わない場合には、内閣総理大臣は、第二十九条各号に掲げる懲戒の処分をすることができる。
• In a case where a certified public accountant has violated this Act or an order based on this Act or has failed to follow an instruction under the provisions of Article 34-2, the Prime Minister may issue any of the disciplinary actions listed in the items of Article 29.

• この章に定めるもののほか、短時間労働援助センターが短時間労働者雇用管理改善等事業関係業務を行う場合における短時間労働援助センターの財務及び会計に関し必要な事項は、厚生労働省令で定める。
• In addition to what is prescribed in this Chapter, necessary matters concerning the financial and accounting for the Part-Time Working Assistance Center to perform the Services for Employment Management Improvement Projects for Part-Time Workers shall be prescribed by Ordinance of the Ministry of Health, Labour and Welfare.

• 会計資料は、予算構造並びに資源管理規則及び国際会計基準に従い、暦年に基づいて、ユーロでつける。これには、当該事業年度のすべての収入と支出を明記する。これらは裏付け書類をもって認証する。
• The accounts shall be kept in Euro, following the budgetary structure and in accordance with these Regulations and the International Public Sector Accounting Standards, on the basis of the calendar year. They shall show all income and expenditure for the financial year. They shall be authenticated by supporting documents.

• 前項に規定する場合において、委託者が現に存しないとき、又は会計監査人が欠けた時から二箇月を経過しても同項の合意が調わないときは、新会計監査人の選任は、受益者のみでこれをすることができる。
• In the case prescribed in the preceding paragraph, if there is no settlor at the time in question or no agreement has been reached as set forth in said paragraph after the expiration of two months from the time when a vacancy of accounting auditor occurred, a new accounting auditor may be appointed independently by the beneficiary.

• 第一項の規定により会計監査人を解任したときは、役員会が選定した監督役員又は清算人会が選定した清算監督人は、その旨及び解任の理由を解任後最初に招集される投資主総会に報告しなければならない。
• When an accounting auditor is dismissed under paragraph (1), the supervisory officer selected by the board of officers or a liquidation supervisor selected by the board of liquidators shall report to that effect and the reasons for the dismissal at the first Investors' meeting called after such dismissal.

• 執行役員、監督役員又は会計監査人がこの法律又は規約で定めたその員数を欠くこととなつた場合において、その選任（一時会計監査人の職務を行うべき者の選任を含む。）の手続をすることを怠つたとき。
• When, in cases where there is a shortfall in the number of corporate officers, supervisory officers, or accounting auditors specified by this Act or the certificate of incorporation, the person who has failed to carry out the procedures for appointing a person(s) to assume such position (including the appointment of a person to temporarily perform the duties of an accounting auditor);

• 一般ガス事業者は、経済産業省令で定めるところにより、その事業年度並びに勘定科目の分類及び貸借対照表、損益計算書その他の財務計算に関する諸表の様式を定め、その会計を整理しなければならない。
• A General Gas Utility shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, keep accounts by establishing its business year and classification of items of accounts, as well as forms of balance sheets, profit and loss statements and other statements on finance and accounting.

• 定款又は第三十四条の十五の三第一項の会計帳簿若しくは第三十四条の十六第一項の貸借対照表に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
• When having failed to state or record the matters to be stated or recorded in the articles of incorporation or the accounting books set forth in Article 34-15-3(1) or the balance sheet set forth in Article 34-16(1) or having stated or recorded false matters

• 会計監査人を置いているものであること。ただし、毎事業年度における当該法人の収益の額、費用及び損失の額その他の政令で定める勘定の額がいずれも政令で定める基準に達しない場合は、この限りでない。
• It has an accounting auditor; provided, however, that this does not apply in the event that the amount of revenue, the amount of cost and loss the amount of and such other accounts as specified by Cabinet Order of such juridical person in each business year does not reach the standards specified by Cabinet Order.

• これらの者が法人でないときは、設立時会計参与にあつては会社法第三百三十三条第一項に規定する者であること、設立時会計監査人にあつては同法第三百三十七条第一項に規定する者であることを証する書面
• in cases where any of these persons is not a juridical person, a document evidencing that the person appointed as accounting advisor at incorporation falls under any of the persons specified in Article 333, paragraph (1) of the Companies Act, and a document evidencing that the person appointed as accounting advisor at incorporation falls under any of the persons specified in Article 337, paragraph (1) of said Act.

• 第百三十一条第五項又は第百六十条第三項の規定に違反して、投資主に対する通知に際し、計算書類、資産運用報告若しくは金銭の分配に係る計算書若しくは会計監査報告又は決算報告を提供しなかつたとき。
• When the person has failed to provide Financial Statements, asset investment reports, or statements related to the distribution of monies, accounting audit report, or statement of accounts in giving notice to the Investors, in violation of Article 131, paragraph (5) or Article 160, paragraph (3);

• 特定目的会社は、内閣府令で定めるところにより、定時社員総会の終結後遅滞なく、貸借対照表及び損益計算書（会計監査人設置会社でない特定目的会社にあっては、貸借対照表）を公告しなければならない。
• A Specific Purpose Company shall, pursuant to the provisions of a Cabinet Office Ordinance, give public notice of the balance sheet and profit and loss statement (for a Specific Purpose Company that is not a Company with Accounting Auditors, only a balance sheet) without delay after the conclusion of the annual general meeting of members.

• 協会は、公認会計士の品位を保持し、第二条第一項の業務の改善進歩を図るため、会員の指導、連絡及び監督に関する事務を行い、並びに公認会計士及び特定社員の登録に関する事務を行うことを目的とする。
• The purpose of the Institute shall be to maintain the professional attitude of certified public accountants, to process affairs concerning the guidance of, liaison with, and supervision of its members in order to achieve the improvement and progress of the services set forth in Article 2(1), and to process affairs concerning the registration of certified public accountants and specified partners.

• 倉谷工業団地に進出したケンコーマヨネーズ西日本工場への補助金など企業誘致に2億7,750万円、病院事業会計に30億4,606万円、次期埋立処理場整備事業に4億6,243万円などを計上した。
• \277,500,000 was allocated to aid enterprise invitation activities including those for the West Japan plant of Kenko Mayonnaise Co., Ltd constructed in Kuratani Industrial Park, while \3,046,060,000 was allocated for the municipal hospital operations account, as well as \462,430,000 for the new landfill project.

• 監査役設置会社　監査役を置く株式会社（その監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがあるものを除く。）又はこの法律の規定により監査役を置かなければならない株式会社をいう。
• 'Company with Auditors'　means any Stock Company which has auditor(s) (excluding any Stock Company the articles of incorporation of which provide that the scope of the audit by its auditor(s) shall be limited to an audit related to accounting), or any Stock Company which is required to have auditor(s) under the provisions of this Act;

• 特定株式会社金融商品取引所の執行役、取締役、会計参与又は会計監査人が自主規制委員全員に対して自主規制委員会に報告すべき事項を通知したときは、当該事項を自主規制委員会へ報告することを要しない。
• In cases where an executive officer, a director, an accounting advisor or an accounting auditor of a Specified Stock Company-Type Financial Instruments Exchange has notified all members of the Self-Regulating Committee of the matters to be reported to the Self-Regulating Committee, it shall be unnecessary to report such matters to the Self-Regulating Committee.

• 会計参与は、公認会計士（公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項に規定する外国公認会計士を含む。以下同じ。）若しくは監査法人又は税理士若しくは税理士法人でなければならない。
• The accounting advisor shall be a certified public accountant (including a foreign certified public accountant as prescribed in Article 16-2(5) of the Certified Public Accountants Act (Act No. 103 of 1948); the same shall apply hereinafter), auditing firm, certified tax accountant, or tax accountant corporation.

• 共済事業を行う組合は、共済事業に係る会計からそれ以外の事業に係る会計へ資金を運用し、又は共済事業に係る会計に属する資産を担保に供してそれ以外の事業に係る会計に属する資金を調達してはならない。
• A cooperative engaged in mutual aid activities shall not invest funds from the accounting for its mutual aid activities to the accounting for any of its other activities nor pledge assets under the accounting for its mutual aid activities as collateral to procure funds for the accounting for any of its other activities.

• 会計監査人に選任された監査法人は、その社員の中から会計監査人の職務を行うべき者を選定し、これを受託者に通知しなければならない。この場合においては、次項第二号に掲げる者を選定することはできない。
• An auditing firm which has been appointed as an accounting auditor shall select, from among its members, a person who is to perform the duties of an accounting auditor, and notify the trustee thereof. In this case, the person set forth in item (ii) of the following paragraph may not be selected.

• 取締役、会計参与、監査役又は会計監査人がこの法律又は定款で定めたその員数を欠くこととなった場合において、その選任（一時会計監査人の職務を行うべき者の選任を含む。）の手続をすることを怠ったとき。
• when, in cases where there is a shortfall in the number of directors, accounting advisors, company auditors, or accounting auditors specified in this Act or the articles of incorporation, the person fails to carry out the procedures for appointing a person to assume such position (including the appointment of a person to temporarily perform the duties of accounting auditor);

• 日本公認会計士協会は、特定社員が第三十四条の十の十七第二項の処分の手続に付された場合においては、その手続が結了するまでは、第一項第一号の規定による当該特定社員の登録の抹消をすることができない。
• The Japanese Institute of Certified Public Accountants may not, in the case where a specified partner has been placed under a procedure of disposition set forth in Article 34-10-17(2), Delete the registration of said specified partner under the provisions of paragraph (1)(i) until said procedure has been completed.

• 会計検査官は会計の検証に加え、会計及び内部監査の方法並びに一般的に運営実施の会計に対する影響に関して必要だと考える場合には、所見を述べる。会計検査官が必要と考える場合は、業績検査を現場で行う。
• Auditors, in addition to certifying the accounts, shall make such observations as they deem necessary with respect to the methods of accounting and internal auditing, and, in general, the financial consequences of administrative practices, when this seems necessary to the auditor, performance audit checks should be done on the spot;

• 損益計算書は、会員商品取引所の収支状況を明らかにするため、一会計期間に属するすべての収入とすべての支出とを記載し、又は記録し、会員その他の利害関係者にこれを正しく表示するものでなければならない。
• A profit and loss statement shall, for the purpose of clarifying the status of the profit and loss of a Member Commodity Exchange, include or record the entire profit and loss in a single accounting period, and indicate them accurately to Members and any other interested party.

• 公認会計士となる資格を有する者が、公認会計士となるには、公認会計士名簿に、氏名、生年月日、事務所その他内閣府令で定める事項の登録（以下この章において単に「登録」という。）を受けなければならない。
• A person who is qualified to become a certified public accountant shall have his/her name, date of birth, office and other matters specified by Cabinet Office Ordinance registered on the certified public accountants roster (hereinafter simply referred to as 'registration' in this Chapter) in order to become a certified public accountant.

• 監査法人を設立するには、その社員になろうとする者が、共同して定款を定めなければならない。この場合において、その社員になろうとする者のうちには、五人以上の公認会計士である者を含まなければならない。
• In order to incorporate an audit corporation, persons who intend to be its partners shall jointly establish the articles of incorporation. In this case, the persons who intend to be its partners shall include five or more persons who are certified public accountants.

• 大量の予算を充足する目的から、会計事務掛由利公正（福井藩士。のち由利公正）が導入した不換紙幣太政官札（10両、5両、1両、1分、1朱の5種）が大量に発行され、政府貨幣の信用が著しく低下していた。
• In order to secure a large budget, a lot of inconvertible paper currency, Dajokan-satsu (state bill) 5 types; 10 ryo, 5 ryo, 1 ryo, 1 bu, and 1 shu), introduced by an accountant, Kosei YURI (a feudal retainer of the Fukui clan, Kosei YURI later) was issued and the credibility of the government currency significantly fell off.

• 山岡の下交渉を受けて、徳川家側の最高責任者である会計総裁・大久保一翁、陸軍総裁・勝海舟と、東征軍参謀・西郷隆盛との江戸開城交渉は、田町（東京都港区 (東京都)）の薩摩藩江戸藩邸において行われた。
• After preparing for negotiations with Yamaoka, the representatives were gathered at the residence of the Satsuma clan in Edo, located at Tamachi (Minato Ward, Tokyo) to conduct the negotiation for the Surrender of Edo-jo Castle: The highest personnel responsible representing the Tokugawa family side, Ichio OKUBO who was the Kaikei Sosai, Kaishu KATSU who was the Rikugun Sosai, and Takamori SAIGO who was staff officer of the 'expeditionary force to the east.'

• そこで主人は彼を呼んで言った、『あなたについて聞いていることがあるが、あれはどうなのか。あなたの会計報告を出しなさい。もう家令をさせて置くわけにはいかないから』。 (ルカによる福音書 16:2)
• He called him, and said to him, 'What is this that I hear about you? Give an accounting of your management, for you can no longer be manager.' (Luke 16:2)

• 会計監査人が欠けた場合又は規約で定めた会計監査人の員数が欠けた場合において、遅滞なく会計監査人が選任されないときは、役員会又は清算人会は、一時会計監査人の職務を行うべき者を選任しなければならない。
• When there is any vacancy in the position of an accounting auditor or a shortfall in the number of accounting auditors as provided in the certificate of incorporation, and a new accounting auditor has not been appointed without delay, the board of officers or board of liquidators shall appoint a person to perform the duties of an accounting auditor temporarily.

• 投資法人は、各営業期間に係る計算書類、資産運用報告及び金銭の分配に係る計算書並びにこれらの附属明細書並びに会計監査報告を、前条第二項の承認を受けた日から五年間、その本店に備え置かなければならない。
• An Investment Corporation shall keep its Financial Statements, asset investment reports, and statements related to the distribution of monies, as well as the annexed detailed statements thereof and the accounting audit reports for each Business Period, at its head office for five years from the day such documents were approved under paragraph (2) of the preceding Article.

• 内閣総理大臣は、公益又は投資者保護のため必要かつ適当であると認めるときは、第二条第一項又は第二項の業務に関し、公認会計士、外国公認会計士又は監査法人に対し、報告又は資料の提出を求めることができる。
• The Prime Minister may, when he/she finds it necessary and appropriate for the public interest or investor protection, request a certified public accountant, foreign certified public accountant or audit corporation to submit reports or materials concerning the services set forth in Article 2(1) or (2).

• 特定株式会社金融商品取引所の執行役、取締役、会計参与又は会計監査人は、自主規制委員会の要求があつたときは、当該自主規制委員会に出席し、当該自主規制委員会が求めた事項について説明をしなければならない。
• In cases where an executive officer, a director, an accounting advisor or an accounting auditor of a Specified Stock Company-Type Financial Instruments Exchange has been requested by the Self-Regulating Committee, he/she shall attend the Self-Regulating Committee and provide explanations on the matters as requested by the Self-Regulating Committee.

• 会計監査人に選任された監査法人は、その社員の中から会計監査人の職務を行うべき者を選定し、これを特定目的会社に通知しなければならない。この場合においては、次項第二号に掲げる者を選定することはできない。
• An auditing firm appointed as an accounting auditor shall select a person to perform the duties of an accounting auditor from among its members and notify the Specific Purpose Company to that effect. In this case, the person set forth in item (ii) of the following paragraph shall not be selected.

• 会計監査人は、次節第三款の定めるところにより、特定目的会社の計算書類及びその附属明細書を監査する。この場合において、会計監査人は、内閣府令で定めるところにより、会計監査報告を作成しなければならない。
• An accounting auditor shall audit the Financial Statements of a Specific Purpose Company and the annexed detailed statements thereof pursuant to the provisions of Subsection 3 of the following Section. In this case, the accounting auditor shall prepare accounting audit reports pursuant to the provisions of a Cabinet Office Ordinance.

• 国是綱目（こくぜこうもく）は、明治2年（1869年）1月に当時の兵庫県知事であった伊藤博文が、県幹部3名（中島信行・田中光顕・何礼之）及び大阪に赴任中の会計官権判事の陸奥宗光とともに提出した建白書。
• Kokuzekomoku was a petition that Hirobumi ITO who was a governor of Hyogo Prefecture submitted it with three executives of Prefecture (Nobuyuki NAKAJIMA, Mitsuaki TANAKA, Noriyuki GA) and Finance officer/ judge, Munemitsu MUTSU who was in Osaka.

• キリスト教禁令についてのイギリス公使ハリー・パークスとの交渉などで手腕を発揮するとともに、明治2年（1869年）からは会計官副知事を兼務し、高輪談判の処理や新貨条例の制定などの金融行政にも携わった。
• He showed his abilities in negotiation with English minister Harry PARKS on the prohibition of Christianity, also, he concurrently held the post of vice governor of accounts from 1869, engaged in the handling of the Takanawa negotiation and financial administration such as the establishment of the New Currency Regulation.

• 取締役、会計参与、監査役、執行役又は会計監査人がこの法律又は定款で定めたその員数を欠くこととなった場合において、その選任（一時会計監査人の職務を行うべき者の選任を含む。）の手続をすることを怠ったとき。
• when, in cases where there is a shortfall in the number of directors, accounting advisors, company auditors, executive officers or accounting auditors prescribed in this Act or the articles of incorporation, the person fails to carry out the procedures for appointing a person(s) to assume such position (including the appointment of a person who is temporarily to perform the duties of an accounting auditor);

• 会計監査人を辞任した者及び第百五条第一項の規定により会計監査人を解任された者は、辞任後又は解任後最初に招集される投資主総会に出席して、辞任した旨及びその理由又は解任についての意見を述べることができる。
• Any person who has resigned as an accounting auditor or who has been dismissed as an accounting auditor under Article 105, paragraph (1) may attend the first Investors' meeting called after his/her resignation or dismissal and state to the effect that he/she has resigned and the reason therefor or state his/her opinion on the dismissal.

• 執行役員は、第三項の規定による通知に際して、内閣府令で定めるところにより、投資主に対し、第二項の承認を受けた計算書類、資産運用報告及び金銭の分配に係る計算書並びに会計監査報告を提供しなければならない。
• A corporate officer(s) shall, in giving notice under paragraph (3), provide the Financial Statements, asset investment reports, and statements related to the distribution of monies, as well as the accounting audit reports approved under paragraph (2), to the Investors pursuant to the provisions of a Cabinet Office Ordinance.

• 会社法第三百三十八条（会計監査人の任期）の規定は、特定目的会社の会計監査人について準用する。この場合において、同条第一項及び第二項中「定時株主総会」とあるのは、「定時社員総会」と読み替えるものとする。
• The provisions of Article 338 (Accounting Auditors' Terms of Office) of the Companies Act shall apply mutatis mutandis to the accounting auditors of a Specific Purpose Company. In this case, the term 'annual shareholders meeting' in Article 338(1) and (2) of that Act shall be deemed to be replaced with 'annual general meeting of members.'

• 前項に規定する場合には、組合は、同項の書面の送付に代えて、政令で定めるところにより、その請求に係る参事又は会計主任の承諾を得て、第三項の規定により提供された事項を電磁的方法により提供することができる。
• In the case prescribed in the preceding paragraph, the cooperative may, in lieu of sending the document set forth in the same paragraph, provide the matters that have been provided pursuant to the provisions of paragraph (3) by electromagnetic means, by gaining the consent of the counselor or the chief accountant pertaining to the request, pursuant to the provisions of a Cabinet Order.

• 次の各号のいずれかに掲げる違反があつた場合においては、その違反行為をした会社又は地域会社の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員）又は監査役は、百万円以下の罰金に処する。
• Where any of the violations enumerated in the following items has occurred, a director, audit counselor (where the counselor is a juridical person, an employee thereof who executes the audit duty. Hereinafter the same shall apply in this article.) or auditor of the Company or the Regional Companies who has committed the violation shall be punishable and liable to a fine not exceeding one million yen:

• 算得業生成立後は、7年学習して奉試に及第すると合格者は算博士や主計寮・主税寮・大宰府・造宮省（後には修理職・木工寮）に設置されていた算師に任じられる他、地方の下級国司となって租税会計事務などを扱った。
• After the establishment of San tokugosho, those who learned for seven years and passed Hoshi were appointed as San hakase or Sanshi (a court official in charge of calculation) and placed in the Shukeiryo (account office), Shuzeiryo (bureau of taxation), Dazai-fu (local government office in Kyushu region), Zogusho (ministry of making and mending palaces) (later Shurishiki (The Palace Repairs Office) and Mokuryo (Bureau of Carpentry), and were also made lower provincial governors who handled land tax accountancy and other such matters.

• 造幣施設の建設計画は由利公正が会計官副知事の時代より進めていたが、大隈が大蔵省設置とともに造幣寮を置いて井上馨を造幣頭に任命（明治2年8月18日）して以後本格化し、大阪市に造幣工場の建設が進められた。
• The construction plan for the mint facility was proceeded by Kosei YURI, from the time he was a finance office vice prefectural governor, but it began in earnest after OKUMA placed a Mint Dorm along with setting up the Ministry of Finance and appointing Kaoru INOUE to the position of mint head, and the construction of a mint factory was proceeded in Osaka City.

• 会計監査人は、公認会計士（外国公認会計士（公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項に規定する外国公認会計士をいう。）を含む。第三項第二号において同じ。）又は監査法人でなければならない。
• An accounting auditor shall be a certified public accountant (including a foreign certified public accountant (meaning a foreign certified public accountant as prescribed in Article 16-2, paragraph (5) of the Certified Public Accountant Act (Act No. 103 of 1948)); the same shall apply in paragraph (3), item (ii)) or an auditing firm.

• 会計監査人は、その職務を行うに際して取締役の職務の執行に関し不正の行為又は法令、資産流動化計画若しくは定款に違反する重大な事実があることを発見したときは、遅滞なく、これを監査役に報告しなければならない。
• When an accounting auditor has found, in performing his/her duties, any misconduct or material fact in violation of laws and regulations, the Asset Securitization Plan, or the articles of incorporation with regard to the execution of duties of a director, the accounting auditor shall report to this effect to the company auditor.

• 会計監査人に選任された監査法人は、その社員の中から会計監査人の職務を行うべき者を選定し、これを投資法人に通知しなければならない。この場合においては、次項第二号又は第三号に掲げる者を選定することはできない。
• An auditing firm appointed as the accounting auditor shall select a person to perform the duties of the accounting auditor from among its members and shall notify the Investment Corporation to that effect. In this case, the persons listed in item (ii) or item (iii) of the following paragraph shall not be selected.

• 投資法人の一般事務受託者、資産運用会社若しくは資産保管会社若しくはこれらの取締役、会計参与、監査役若しくは執行役から公認会計士若しくは監査法人の業務以外の業務により継続的な報酬を受けている者又はその配偶者
• Any person who continuously receives remuneration from an Administrative Agent, Asset Management Company, or Asset Custody Company of an Investment Corporation, or from the directors, accounting advisor, auditor, or executive officer thereof for operations other than those of a certified public accountant or an auditing firm, or any person who is the spouse of such person; and

• 公認会計士が、相当の注意を怠り、重大な虚偽、錯誤及び脱漏のある財務書類を重大な虚偽、錯誤及び脱漏のないものとして証明した場合には、内閣総理大臣は、前条第一号又は第二号に掲げる懲戒の処分をすることができる。
• In a case where a certified public accountant has, in negligence of due care, attested financial documents containing material misstatements, errors or omissions as if they contained no misstatements, errors or omissions, the Prime Minister may issue a disciplinary action set forth in item (i) or item (ii) of the preceding Article.

• 監査法人は、前項の規定による場合のほか、公認会計士である社員が四人以下になり、そのなつた日から引き続き六月間その公認会計士である社員が五人以上にならなかつた場合においても、その六月を経過した時に解散する。
• In addition to the cases provided for in the preceding paragraph, also in the case where the number of partners who are certified public accountants becomes no more than four and the number of partners who are certified public accountants fails to become five or more for six consecutive months from such date, an audit corporation shall dissolve when said six months have elapsed.

• 当該有価証券届出書に係る第百九十三条の二第一項に規定する監査証明において、当該監査証明に係る書類について記載が虚偽であり又は欠けているものを虚偽でなく又は欠けていないものとして証明した公認会計士又は監査法人
• the certified public accountant or the auditing firm who certified in the audit certification provided for the Securities Registration Statement under Article 193-2(1) that the documents for which the audit certification was provided do not contain any fake statement or do not lack a required statement despite the existence of the fake statement or the lack of a required statement; and

• 第一項の規定により会計監査人を解任したときは、監査役（監査役が二人以上ある場合にあっては、監査役の互選によって定めた監査役）は、その旨及び解任の理由を解任後最初に招集される社員総会に報告しなければならない。
• When an accounting auditor has been dismissed pursuant to paragraph (1), a company auditor shall report to that effect and the reason for the dismissal at the first general meeting of members called after such dismissal.

• 公認会計士は、会社その他の者の財務書類について証明をする場合には、当該会社その他の者と利害関係を有するか否か、及び利害関係を有するときはその内容その他の内閣府令で定める事項を証明書に明示しなければならない。
• A certified public accountant shall, when attesting the financial documents of a company or any other person, clearly indicate in the certificate whether or not he/she has any interest in said company or person, and if he/she does have an interest, the details of such interest and any other matters specified by Cabinet Office Ordinance.

• 委員は、人格が高潔であって、委員会の権限に属する事項に関し公正な判断をすることができ、かつ、法律、会計又は公益法人に係る活動に関して優れた識見を有する者のうちから、両議院の同意を得て、内閣総理大臣が任命する。
• Commissioners shall be appointed by the Prime Minister upon obtaining the consent of both houses of the Diet from among persons who are of noble character, who can fairly judge matters belonging to the authority of the Commission and have excellent knowledge and experience for laws, accounting or activity pertaining to public interest corporations.

• 新設合併設立株式会社商品取引所が監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）である場合　新設合併設立株式会社商品取引所の設立に際して監査役となる者の氏名
• When the Incorporated Commodity Exchange Established by a Consolidation-Type Merger is a company with a corporate auditor (including a stock company of which the articles of incorporation provide that the scope of an audit by a corporate auditor shall be limited to matters concerning accounting) :　The name of the person who becomes a corporate auditor at the time of the establishment of the Incorporated Commodity Exchange Established by a Consolidation-Type Merger

• すべての財源及び使途、主要な寄附者の氏名並びに現在の経理状況を示す会計報告は、組合員によつて委嘱された職業的に資格がある会計監査人による正確であることの証明書とともに、少くとも毎年一回組合員に公表されること。
• that a financial report showing all sources of revenues and expenditures, the names of main contributors and the current financial status, together with certificate of accuracy by a professionally qualified accounting auditor commissioned by the union members, shall be released to the union members at least once every year,

• 社外監査役　株式会社の監査役であって、過去に当該株式会社又はその子会社の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員）若しくは執行役又は支配人その他の使用人となったことがないものをいう。
• 'Outside Company Auditor'　means an auditor of any Stock Company who has neither ever served in the past as a director, Accounting Advisor (or, in cases where the accounting advisor is a juridical person, any member thereof who was in charge of its advisory affairs) or executive officer, nor as an employee, including a manager, of such Stock Company or any of its Subsidiaries;

• 役員（取締役、会計参与及び監査役をいう。以下この款（第七十条第一項第七号から第十号まで（第七十二条第二項において準用する場合を含む。）を除く。）において同じ。）及び会計監査人は、社員総会の決議によって選任する。
• Officers (meaning directors, accounting advisors, and company auditors; hereinafter the same shall apply in this Subsection (excluding Article 70(1)(vii) to (x) inclusive (including the cases where it is applied mutatis mutandis pursuant to Article 72(2)))) and accounting auditors shall be appointed by resolution at general meetings of members.

• 公認会計士、外国公認会計士若しくは監査法人の使用人その他の従業者又はこれらの者であつた者は、正当な理由がなく、第二条第一項又は第二項の業務を補助したことについて知り得た秘密を他に漏らし、又は盗用してはならない。
• A person who is or was an employee or any other worker of a certified public accountant, foreign certified public accountant or audit corporation shall not, without justifiable grounds, divulge to others or misappropriate a secret that he/she has learned through assisting in the services set forth in Article 2(1) or (2).

• 第十五条第一項各号（第十二号及び第十三号を除く。）及び第二項各号に掲げる業務のうち、特別会計に関する法律第八十五条第二項に規定する燃料安定供給対策及び同条第三項に規定するエネルギー需給構造高度化対策に関する業務
• Out of the functions listed in the items of Article 15, paragraph (1) (excluding item (xii) and item (xiii)) and the items of Article 15, paragraph (2), the functions concerning measures for a stable fuel supply as prescribed in Article 85, paragraph (2) of the Act on Special Accounts and the measures for the enhancement of the energy supply-demand structure as prescribed in paragraph (3) of said Article;

• 会計検査官は、検査の実施に必要だと考える全ての会計帳簿及び記録に対し、いかなる時でも自由にアクセスすることができる。検査の目的で必要とする機密文書は、事務局長又はその他の権限を有する職員に申し込めば利用できる。
• Auditors shall have free access at any time to all books of account and records which they deem necessary to carry out the audit. Confidential documents required for the purposed of the audit shall be made available on application to the Director-General or any other authorized staff member;

• 投資法人又はその子法人の一般事務受託者、資産運用会社又は資産保管会社の取締役、会計参与（会計参与が監査法人又は税理士法人である場合にあつては、その職務を行うべき社員）、監査役、執行役その他の役員又は使用人である者
• Any person who is a director, accounting advisor (in cases where the accounting advisor is an auditing firm or tax accounting firm, the member who is to perform the accounting advisor's duties), auditor, executive officer, other officer, or employee of an Administrative Agent, Asset Management Company, or Asset Custody Company of an Investment Corporation or its Subsidiary Corporation; or

• 清算執行人は、前条第三項の承認（同条第四項に規定する場合にあつては、同項の規定による投資主総会の承認）を受けたときは、遅滞なく、当該承認に係る決算報告及び会計監査報告の謄本を内閣総理大臣に提出しなければならない。
• When an executive liquidator has obtained the approval set forth in paragraph (3) of the preceding Article (in the cases referred to in paragraph (4) of that Article, approval at an Investors' meeting under that paragraph), he/she shall submit transcripts of the statement of accounts and the accounting audit repot related to said approval to the Prime Minister without delay.

• 電子債権記録機関の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員）、監査役、執行役若しくは職員又はこれらの職にあった者は、電子債権記録業に関して知り得た秘密を漏らし、又は盗用してはならない。
• Directors, accounting advisors (when an accounting advisor is a juridical person, its members who are to perform the duty), auditors, executive officers or employees of the Electronic Monetary Claim Recording Institution, and those who were formerly at those positions, shall not disclose or misuse any secrets obtained in the course of his/her duties relating to the Electronic Monetary Claims Recording Business.

• 更生保護法人は、毎会計年度終了後二月以内に、法務省令で定めるところにより、事業成績書、財産目録、貸借対照表及び収支計算書（収益事業については損益計算書）を作成し、これをその主たる事務所に備え置かなければならない。
• The juridical person for offenders rehabilitation shall, pursuant to a Ministry of Justice ordinance, make a work account report, an inventory of property, a balance sheet and a settlement account (a statement of profit and loss, in the case of a profit-making enterprise) within two months after the end of each fiscal year and keep them in the principal office.

• 協会は、会員の第二条第一項の業務の運営の状況（当該会員が公認会計士である場合にあつては、第三十四条の十三第二項第一号及び第二号に掲げる事項に限る。第四十九条の四第二項第二号において同じ。）の調査を行うものとする。
• The Institute shall review the status of the operation of services set forth in Article 2(1) provided by one of its members (limited to matters listed in Article 34-13(2)(i) and (ii) in the case where said member is a certified public accountant; the same shall apply in Article 49-4(2)(ii)).

• 委員会は、イーター協定及びイーター事業資源管理規則に従い実施される内部及び外部会計検査又は再調査において会計検査人及び再調査人から話を聞く。委員会は、これらの計検査人及び再調査人の最終報告書に関する意見を述べる。
• The Committee shall be heard by the auditors or reviewers during the internal and external audits or reviews carried out in accordance with the ITER Agreement and the ITER Project Resource Management Regulations. The Committee shall give an opinion on the final reports of these audits or reviews.

• 商品取引員は、前項第一号及び第二号に規定する調書並びに同項第四号に規定する月計残高試算表を作成する場合においては、主務大臣の定める会計処理の方法その他一般に公正妥当と認められる企業会計の基準に従わなければならない。
• In preparing the records prescribed in the preceding paragraph, item (i) and item (ii), and the monthly schedule of detailed account balances prescribed in the same paragraph, item (iv), a Futures Commission Merchant shall comply with accounting procedures specified by the competent minister and generally accepted corporate accounting standards.

• 共済事業を行う組合であつてその事業の規模が政令で定める基準を超えるものは、前条第二項の規定により作成した決算関係書類について、監事の監査のほか、主務省令で定めるところにより、会計監査人の監査を受けなければならない。
• A cooperative engaged in mutual aid activities whose scale of activities exceeds the standards specified by a Cabinet Order shall be audited, not only by an auditor, but also by an accounting auditor with regard to settlement-related documents prepared pursuant to the provisions of paragraph (2) of the preceding Article, pursuant to the provisions of an ordinance of the competent ministry.

• 日本公認会計士協会は、前項第三号の規定により登録の抹消（第三十四条の十の十第十二号に掲げる者に該当する場合における登録の抹消に限る。次項において同じ。）をするときは、資格審査会の議決に基づいて行わなければならない。
• The Japanese Institute of Certified Public Accountants shall, when Deleting registration pursuant to the provisions of item (iii) of the preceding paragraph (limited to Deletion of registration in the case where the specified partner falls under the category of person set forth in Article 34-10-10(xii); the same shall apply in the following paragraph), Delete the registration based on a resolution of the Qualification Screening Board.

• 公認会計士、外国公認会計士又は監査法人の監査又は証明を受けた場合を除くほか、何人も、その公表する財務書類の全部又は一部が公認会計士、外国公認会計士又は監査法人の監査又は証明を受けたものである旨を公表してはならない。
• No person shall publicize the fact that all or part of his/her financial documents have been audited or attested by a certified public accountant, a foreign certified public accountant or an audit corporation, except in the case where they have been audited or attested by a certified public accountant, a foreign certified public accountant or an audit corporation.

• 会計監査人設置信託において、会計監査人が欠けたときは、委託者及び受益者は、会計監査人が欠けた時から二箇月以内に、その合意により、新たな会計監査人（以下この条において「新会計監査人」という。）を選任しなければならない。
• In the case of a trust with accounting auditors, when there is a vacancy in the position of accounting auditor, the settlor and the beneficiary shall appoint, based on an agreement between them, a new accounting auditor within two months from the time when such vacancy of accounting auditor occurred.

• 清算執行人、清算監督人又は会計監査人が清算投資法人又は第三者に生じた損害を賠償する責任を負う場合において、他の清算執行人、清算監督人又は会計監査人も当該損害を賠償する責任を負うときは、これらの者は、連帯債務者とする。
• In cases where an executive liquidator(s), liquidation supervisors, or accounting auditor(s) is liable for damages which have arisen in an Investment Corporation in Liquidation or a third party, if other executive liquidator(s), liquidation supervisors or accounting auditor(s) are also liable for such damages, such persons shall be joint and several obligors.

• 内閣総理大臣は、前条第二項の規定により、仮取締役、仮会計参与、仮監査役、仮代表取締役、仮執行役又は仮代表執行役を選任したときは、当該株式会社金融商品取引所の本店の所在地の登記所にその旨の登記を嘱託しなければならない。
• When the Prime Minister has appointed a provisional director, provisional accounting advisor, provisional company auditor, provisional representative director, provisional executive officer or a provisional representative executive officer under the provisions of paragraph (2) of the preceding Article, he/she shall request the registration to that effect to the registry office in the district of the location of the head office of the Stock Company-Type Financial Instruments Exchange.

• 行政機関の長は、政令（内閣の所轄の下に置かれる機関及び会計検査院にあっては、当該機関の命令）で定めるところにより、前三章（第十条及び前章第四節を除く。）に定める権限又は事務を当該行政機関の職員に委任することができる。
• The head of an Administrative Organ may delegate the authority or affairs prescribed in the three preceding Chapters (excluding Article 10 and Section 4 of the preceding Chapter) to any employee(s) of the Administrative Organ, pursuant to the provision of a Cabinet Order (in the case of an organ established under the jurisdiction of the Cabinet and in the case of the Board of Audit, an order of the said organs).

• 実務補習は、公認会計士試験に合格した者に対して、公認会計士となるのに必要な技能を修習させるため、公認会計士の組織する団体その他の内閣総理大臣の認定する機関（以下この条において「実務補習団体等」という。）において行う。
• Professional accountancy education program shall be provided by a body consisting of certified public accountants or any other institution certified by the Prime Minister (hereinafter referred to as a 'practical training body, etc.') for a person who has passed the certified public accountant examination, in order to have that person acquire the necessary skills to become a certified public accountant.

• 前条第一項の規定により通知された設立時執行役員、設立時監督役員及び設立時会計監査人の候補者は、設立時発行投資口の割当てが終了した時に、それぞれ設立時執行役員、設立時監督役員及び設立時会計監査人に選任されたものとみなす。
• The candidates for becoming Corporate Officer(s) at Establishment, Supervisory Officers at Establishment, and an Accounting Auditor(s) at Establishment notified under paragraph (1) of the preceding Article shall be deemed as having been appointed as the Corporate Officer(s) at Establishment, Supervisory Officers at Establishment, and Accounting Auditor(s) at Establishment when the allotment of Investment Equity Issued at Establishment has been completed.

• 会計監査人は、その職務を行うに際して執行役員又は清算執行人の職務の執行に関し不正の行為又は法令若しくは規約に違反する重大な事実があることを発見したときは、遅滞なく、これを監督役員又は清算監督人に報告しなければならない。
• When an accounting auditor, in the course of his/her duties, finds any misconduct or any material fact that is in violation of laws and regulations or of the certificate of incorporation with regard to the execution of the duties of a corporate officer or an executive liquidator, he/she shall report to that effect to the supervisory officers or liquidation supervisors without delay.

• 投資主総会において会計監査人（会計監査人が監査法人である場合にあつては、その職務を行うべき社員。以下この条において同じ。）の出席を求める決議があつたときは、会計監査人は、投資主総会に出席して意見を述べなければならない。
• When a resolution requiring the attendance of an accounting auditor (in cases where the accounting auditor is an auditing firm, the member who is to perform the duties of an accounting auditor; hereinafter the same shall apply in this Article) is to be adopted at an Investors' meeting, the accounting auditor shall attend the Investors' meeting and state his/her opinions.

• 法令又は規約の規定に違反して、設立企画人、執行役員、監督役員若しくは会計監査人の報酬若しくは資産運用報酬、資産保管手数料その他の資産の運用若しくは保管に係る費用を支払い、又は投資口の払戻し若しくは金銭の分配をしたとき。
• When the person has, in violation of laws, regulations, or the provisions of the certificate of incorporation, paid the remuneration of an organizer(s), corporate officer(s), supervisory officers, or an accounting auditor(s), has paid asset investment fees, fees for custody of assets, or any other costs for asset investment or custody of assets, or has refunded the Investment Equity or distributed monies; or

• 第三項の電磁的方法による提供があつた場合には、理事は、第四項の可否の決定の日の七日前までに、その参事又は会計主任に対し、第三項の規定により提供された事項を記載した書面を送付し、かつ、弁明する機会を与えなければならない。
• In the case where there has been a submission by electromagnetic means as set forth in paragraph (3), the directors shall send a document stating the matters that have been provided pursuant to the provisions of paragraph (3) to the counselor or the chief accountant by seven days prior to the date of the decision concerning dismissal under paragraph (4), and give the counselor or the chief accountant an opportunity to explain himself/herself.

• 当該公認会計士に対して第二十九条第二号に掲げる処分をする場合（第三十四条の十の四第四項に規定する被監査会社等との間で既に締結されている契約に基づく第二条第一項の業務として内閣府令で定めるものの停止を命ずる場合に限る。）
• In a case where an action set forth in Article 29(ii) is to be issued against said certified public accountant (limited to the case of ordering the suspension of services that are categorized by Cabinet Office Ordinance as those set forth in Article 2(1) that are provided based on a contract already concluded between the certified public accountant and the audit client company, etc. prescribed in Article 34-10-4(4))

• 受益証券発行限定責任信託であって最終の貸借対照表（直近の第二百二十二条第四項の時期において作成された貸借対照表をいう。）の負債の部に計上した額の合計額が二百億円以上であるものにおいては、会計監査人を置かなければならない。
• A limited liability trust with certificate of beneficial interest which has reported a total of 20 billion yen or more in the liabilities section of its most recent balance sheet (meaning a balance sheet prepared at the most recent time set forth in Article 222, paragraph (4)) shall appoint an accounting auditor.

• 理事は、通常総会の通知に際して、主務省令で定めるところにより、組合員に対し、前項の承認を受けた決算関係書類及び事業報告書（監査報告又は次条第一項の適用がある場合にあつては、会計監査報告を含む。）を提供しなければならない。
• When giving notice of the ordinary general meeting, the directors shall provide partner with settlement-related documents and a business report approved under the preceding paragraph (including an audit report, or in the case of the application of paragraph (1) of the following Article, an accounting audit report), pursuant to the provisions of an ordinance of the competent ministry.

• 諸藩の鋳造額は不明だが、公式に届け出たものでは芸州藩は約19.6万両、久留米藩は約3万両、土佐藩は約5.1万両、薩摩藩は公式には明かさなかったものの、吉井友実が藩の会計係に問い詰めた上での推計は約150万両とされている。
• The amount coined for many domains are unknown, but the amount reported officially is: for the Geishu Domain, around 196 thousand ryo, for the Kurume Domain, around 30 thousand ryo, for the Tosa Domain, around 51 thousand ryo, and the Satsuma Domain did not officially disclose the amount, but the estimated amount after Tomozane YOSHII pressed the domain's accountant was around 1.5 million ryo.

• 前二項に規定する場合において、受益者が二人以上あるときは、受託者（信託監督人が現に存する場合にあっては、受託者又は信託監督人）は、前二項の規定により新会計監査人を選任するため、遅滞なく、受益者集会を招集しなければならない。
• In the cases prescribed in the preceding two paragraphs, when there are two or more beneficiaries, the trustee (if there is a trust supervisor at the time in question, the trustee or trust supervisor) shall convene a beneficiaries meeting without delay in order to appoint a new accounting auditor pursuant to the provisions of the preceding two paragraphs.

• 会社及び地域会社の取締役、会計参与、監査役又は職員であつた者が、その在職中に請託を受けて、職務上不正の行為をしたこと又は相当の行為をしなかつたことに関して、賄賂を収受し、要求し、又は約束したときは、二年以下の懲役に処する。
• When a person who was a director, audit counselor, auditor or employee of the Company or one of the Regional Companies has received, demanded or promised to receive a bribe in response to a solicitation in connection with such persons having committed an improper act or having omitted a proper act in the course of performing such person's functions while such person was in office, such person shall be guilty of an offense and liable to penal servitude for a term not exceeding two years.

• 組織変更後の株式会社の取締役（組織変更後の株式会社が監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）である場合にあつては、取締役及び監査役）が就任を承諾したことを証する書面
• a document evidencing that each of directors (directors and company auditors, in cases where the stock company after entity conversion is a company with auditors (including a stock company the articles of incorporation of which provide that the scope of the audit by its company auditors shall be limited to an audit related to accounting) of the stock company after entity conversion has consented to assume their respective offices;

• 前項本文の規定は、会計監査人設置会社でない特定目的会社について準用する。この場合において、同項本文中「前条第五項」とあるのは「前条第六項」と、「並びに監査報告及び会計監査報告」とあるのは「及び監査報告」と読み替えるものとする。
• The main clause of the preceding paragraph shall apply mutatis mutandis to a Specific Purpose Company that is not a Company with Accounting Auditors. In this case, the phrases 'paragraph (5) of the preceding Article' and 'as well as the audit report and accounting audit report' in the main clause of the preceding paragraph shall be deemed to be replaced with 'paragraph (6) of the preceding Article' and 'as well as the audit report,' respectively.

• 会計担当役員は、利用可能な資金の限度内で支出を行う。実際に誤りがあった場合、あるいは債務履行の有効性に異議が唱えられた場合、あるいはこの条項に記載された形式が守られなかった場合、会計担当役員は支払いを差し止めなければならない。
• The accounting officer shall make the payment within the limits of the funds available. In the event of an error in fact, or if the validity of the discharge is contested or if the formalities set out in the present provisions are not observed, the accounting officer must withhold the payment.

• 前条第二項の計算書類、資産運用報告及び金銭の分配に係る計算書並びにこれらの附属明細書（資産運用報告及びその附属明細書については、会計に関する部分に限る。）は、内閣府令で定めるところにより、会計監査人の監査を受けなければならない。
• The Financial Statements, asset investment reports, and statements related to the distribution of monies as well as the annexed detailed statements thereof prescribed under paragraph (2) of the preceding Article (with regard to the asset investment reports and the annexed detailed statements thereof, limited to the part concerning the accounts) shall be audited by an accounting auditor pursuant to the provisions of a Cabinet Office Ordinance.

• 第二条第一項の業務については、公認会計士である社員のみが各自監査法人を代表する。ただし、公認会計士である社員の全員の同意によつて、公認会計士である社員のうち同項の業務について特に監査法人を代表すべき社員を定めることを妨げない。
• With regard to the services set forth in Article 2(1), only the partners who are certified public accountants shall respectively represent the audit corporation; provided, however, that this shall not preclude the audit corporation from especially specifying a partner(s) who should represent the audit corporation with regard to the services set forth in the same paragraph from among the partners who are certified public accountants with the consent of all partners who are certified public accountants.

• 内閣総理大臣は、金融商品取引所持株会社の取締役、会計参与、監査役又は執行役が法令又は法令に基づく行政官庁の処分に違反したときは、当該金融商品取引所持株会社に対し、当該取締役、会計参与、監査役又は執行役の解任を命ずることができる。
• When a director, an accounting advisor, a company auditor or an executive officer of a Financial Instruments Exchange Holding Company has violated laws and regulations or dispositions given by government agencies based on laws and regulations, the Prime Minister may order said Financial Instruments Exchange Holding Company to dismiss said director, accounting advisor, company auditor or executive officer.

• 支援センターは、前項の規定により財務諸表を法務大臣に提出するときは、これに当該事業年度の事業報告書及び予算の区分に従い作成した決算報告書を添え、並びに財務諸表及び決算報告書に関する監事及び会計監査人の意見を付けなければならない。
• When the JLSC submits the Financial Statements to the Minister of Justice pursuant to the provision of the preceding paragraph, the JLSC shall attach a business report for the business year in question and a settlement of accounts prepared in accordance with the budget category, as well as the written opinions of inspectors and an accounting auditor on the Financial Statements and the settlement of accounts.

• 法別表第一の二の表の法律・会計業務の項の下欄に掲げる活動|申請人が弁護士、司法書士、土地家屋調査士、外国法事務弁護士、公認会計士、外国公認会計士、税理士、社会保険労務士、弁理士、海事代理士又は行政書士としての業務に従事すること。
• Legal/Accounting Services|The applicant must engage in duties as an attorney (bengoshi), judicial scrivener (shihoushoshi), land and house investigator (tochikaokuchousashi), registered foreign lawyer (gaikokuhou jimu bengoshi), certified public accountant (koninkaikeishi), foreign certified public accountant registered in Japan (gaikoku kouninkaikeishi), certified tax accountant (zeirishi), public consultant on social and labor insurance (shakaihokenroumushi), patent attorney (benrishi), maritime procedure agent (kaijidairishi), or administrative scrivener (gyouseishoshi).

• 懲戒の処分により、弁護士若しくは外国法事務弁護士であつて除名され、弁理士であつて業務を禁止され、公認会計士であつて登録を抹消され、税理士であつて業務を禁止され、又は公務員であつて免職され、その処分を受けた日から三年を経過しない者
• A person who, through disciplinary action, has been disbarred as an attorney or as a Registered Foreign Lawyer, has been prohibited from practicing as a patent attorney, has had his/her registration as a certified public accountant revoked, has been prohibited from practicing business as a tax attorney, or has been dismissed from his/her office as a public officer, and three years have not elapsed since the date such disciplinary action was imposed;

• 雇用保険法附則第十条第一項の規定が適用される会計年度における第十二条第五項の規定の適用については、同項中「並びに雇用保険法第六十六条第一項、第二項及び第五項並びに第六十七条」とあるのは、「及び雇用保険法附則第十条第一項」とする。
• With regard to the application of the provision of Article 12, paragraph (5) to the fiscal year to which the provision of Article 10, paragraph (1) of the Supplementary Provisions of the Employment Insurance Act is applied, the term "and...Article 66, paragraphs (1), (2) and (5) and Article 67 of the Employment Insurance Act" in the same paragraph shall be deemed to be replaced with "and...Article 10, paragraph (1) of the Supplementary Provisions of the Employment Insurance Act".

• また、会計官では不換紙幣としての太政官札の企画を推進してきた副知事の由利公正が従来の財政問題を巡る路線対立に加えて、外交問題から太政官札の位置付け変更に踏み込んだ通貨改革の流れに発展してきたことに対する不満から辞意を表明していた。
• Furthermore, Kosei YURI, the vice prefectural governor who promoted the the plan of the Dajokan-satsu as the inconvertible paper currency at the finance office, expressed his will to resign because of his dissatisfaction with the confrontation on the existing financial issues along with his dissatisfaction with the circumstances that the diplomatic issue had grown into a monetary reform which even involved the change of position of Dajokan-satsu.

• 公認会計士試験においては、その受験者が公認会計士となろうとする者に必要な学識及び応用能力を備えているかどうかを適確に評価するため、知識を有するかどうかの判定に偏することなく、実践的な思考力、判断力等の判定に意を用いなければならない。
• In the certified public accountant examination, consideration shall be given to judging such matters as practical abilities to think and judge instead of focusing excessively on the judgment of whether the examinee has the relevant knowledge, in order to make an appropriate judgment as to whether the examinee has the necessary knowledge and applied skills for a person qualified to become a certified public accountant.

• 前項の場合においては、無限責任組合員は、組合契約書及び公認会計士（外国公認会計士を含む。）又は監査法人の意見書（業務報告書及びその附属明細書については、会計に関する部分に限る。次項において同じ。）を併せて備えて置かなければならない。
• Further to paragraph 1, the general partners shall also maintain the Partnership Contract and the audit report (with respect to the business report and its detailed attachments only the portion relating to accounting with the same to apply in the succeeding paragraph) prepared by either a certified public accountant (including a foreign certified public accountant) or an accounting firm.

• 記入は、貸借対照表の勘定と予算支出及び収入の勘定とを明確に区別し、予算項目名に従って分類し、また現金に係る活動と物納に係る活動を区別する。会計計画の策定と運用のための詳細な条件は、第Ⅲ.19条で規定される実施方法によって決定される。
• Entries shall be classified according to a nomenclature of budgetary items which makes a clear distinction between the balance sheet accounts and the accounts of budgetary expenditure and income, and shall distinguish between cash and in-kind activities. The detailed conditions for drawing up and operating the accounting plan shall be determined by the implementing measures provided for in Article III.19.

• 会社及び地域会社の取締役、会計参与、監査役又は職員になろうとする者が、就任後担当すべき職務に関し、請託を受けて賄賂を収受し、要求し、又は約束したときは、取締役、会計参与、監査役又は職員となつた場合において、二年以下の懲役に処する。
• When a person who intends to become a director, audit counselor, auditor or employee of the Company or one of the Regional Companies has received, demanded or promised to receive a bribe in response to a solicitation in connection with the functions such person will assume after such person's appointment, such person shall, where such person becomes such director, audit counselor, auditor or employee, be punishable and liable to penal servitude for a term not exceeding two years.

• 公認会計士、外国公認会計士及び監査法人の第二条第一項の業務、外国監査法人等の同項の業務に相当すると認められる業務並びに日本公認会計士協会の事務の適正な運営を確保するため行うべき行政処分その他の措置について内閣総理大臣に勧告すること。
• Making recommendations to the Prime Minister concerning administrative actions or any other measures to be taken in order to assure proper operations of the services set forth in Article 2(1) provided by certified public accountants, foreign certified public accountants or audit corporations, the services that are found to correspond to those set forth in the same paragraph provided by foreign audit firms, etc., or the affairs of the Japanese Institute of Certified Public Accountants

• 理事会の指示に従い、会計検査官は事務局長又は他の機構職員による証明書の全部又は一部の受諾に関し単独で判断を下す。会計検査官は、引き続き貯蔵品及び設備に関連する記録を含む彼らが選択する全ての記録の詳細な調査及び検証を行うことができる。
• Subject to the directions of the Council, the auditors shall be the sole judges as to the acceptance in whole or in part of the certifications by the Director-General or other staff of the Organization; they may proceed to such detailed examination and verification as they choose of all financial records, including those relating to supplies and equipment;

• 組織変更後株式会社商品取引所の取締役（組織変更後株式会社商品取引所が監査役設置会社（監査役の監査を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）である場合にあつては、取締役及び監査役）が就任を承諾したことを証する書面
• A document proving that the officers of the Incorporated Commodity Exchange after Entity Conversion (if the Incorporated Commodity Exchange after Entity Conversion is a company with a corporate auditor [including a stock company of which articles of incorporation provide that the audit by a corporate auditor shall be limited to matters concerning accounting], the officers and the corporate auditor) have accepted assumption of their posts

• 会計参与は、取締役と共同して、計算書類（第百二条第二項に規定する計算書類をいう。以下この節において同じ。）及びその附属明細書を作成する。この場合において、会計参与は、内閣府令で定めるところにより、会計参与報告を作成しなければならない。
• An accounting advisor shall, jointly with the directors, prepare Financial Statements (meaning the financial statements prescribed in Article 102(2); hereinafter the same shall apply in this Section) and the annexed detailed statements thereof. In this case, the accounting advisor shall prepare an accounting advisor's report pursuant to the provisions of a Cabinet Office Ordinance.

• 当該証明について監査法人が前条第二項第一号に該当する事実がある場合　当該証明を受けた当該会社その他の者の財務書類に係る会計期間における報酬その他の対価として政令で定める額（次号において「監査報酬相当額」という。）の一・五倍に相当する額
• When there is a fact whereby the audit corporation falls under paragraph (2)(i) of the preceding Article with regard to said attestation--　An amount corresponding to one point five times the amount of fees or any other amount specified by Cabinet Order as a consideration (referred to as an 'amount corresponding to audit fees' in the following item) that has been received during the accounting period pertaining to the financial documents of said company or person receiving said attestation

• 各末寺の法華講の役員には講中の代表者の講頭、副講頭、幹事、会計がいるが、法華講の役員はすべて「組世話役」と定義され、他の寺院に所属する講員に対して指導することは指導教師（住職・主管）に対する越権行為に当たるのでしないことになっている。
• As the board member of Hokke Ko of each branch temple, there are koto (the head of the Ko), fuku-koto (vice head of the Ko), kanji (organizer), and kaikei (account) of representatives of kochu and they are all defined as 'Kumi-sewayaku' (careers of the religious group) not to teach members of Ko belonged to other temples since it is regarded as an ultravires act against chief kyoshi (the chief priest and shukan (supervisor)).

• 第一項に規定する場合における第百六十八条第二項の規定の適用については、当該行為の相手方が受託者等又は会計監査人であるときは、その相手方は、当該行為の当時、受託者等が同項の隠匿等の処分をする意思を有していたことを知っていたものと推定する。
• For the purpose of application of the provision of Article 168(2) in the case referred to in paragraph (1), if the other party to the act in question is the trustee, etc. or accounting auditor, the other party shall be presumed to have known, at the time of the act, that the trustee, etc. had the intention of conducting concealment or other disposition set forth in Article 168(2).

• 次の各号のいずれかに該当する場合においては、その行為をした者（その者が法人であるときは、その取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役、理事、監事、代表者、業務を執行する社員又は清算人）は、十万円以下の過料に処する。
• A person who has conducted the acts falling under either of the following items (in the case such person is a juridical person, its director, executing officer, accounting advisor, or a member who is to perform such duties, or its auditor, director, representative person, member in charge of executing business, or liquidator) shall be punished by a non-penal fine of not more than 100,000 yen:

• 主務大臣は、電子債権記録機関が次の各号のいずれかに該当するときは、第五十一条第一項の指定を取り消し、六月以内の期間を定めてその業務の全部若しくは一部の停止を命じ、又はその取締役、会計参与、監査役若しくは執行役の解任を命ずることができる。
• When an Electronic Monetary Claim Recording Institution fall under any of the following respective items, the competent minister may rescind the designation of Article 51 (1), order the suspension of the whole or a part of its business for a period not exceeding six months or order the dismissal of the director, the accounting advisor, the company auditor or executive officers:

• 第四十条の二第一項の規定により会計監査人の監査を要する組合が子会社等を有する場合には、当該組合は、毎事業年度、前項の書類のほか、当該組合及び当該子会社等の業務及び財産の状況を連結して記載した書類を作成し、行政庁に提出しなければならない。
• In the case where a cooperative for which an audit by an accounting auditor is required pursuant to the provisions of Article 40-2, paragraph (1) has a subsidiary company, etc., said cooperative shall, each business year, prepare, in addition to the documents set forth in the preceding paragraph, documents stating the status of the operations and property of said cooperative and said subsidiary company, etc. in a consolidated manner, and submit them to an administrative agency.

• 公認会計士は、監査及び会計の専門家として、独立した立場において、財務書類その他の財務に関する情報の信頼性を確保することにより、会社等の公正な事業活動、投資者及び債権者の保護等を図り、もつて国民経済の健全な発展に寄与することを使命とする。
• The mission of certified public accountants, as professionals on auditing and accounting, shall be to ensure matters such as the fair business activities of companies, etc. and the protection of investors and creditors by ensuring the reliability of financial documents and any other information concerning finance from an independent standpoint, thereby contributing to the sound development of the national economy.

• 当該証明について第三十条第一項に規定する場合に該当する事実がある場合　当該証明を受けた当該会社その他の者の財務書類に係る会計期間における報酬その他の対価として政令で定める額（次号において「監査報酬相当額」という。）の一・五倍に相当する額
• When a fact corresponding to the case prescribed in Article 30(1) exists with regard to said attestation --　An amount corresponding to one point five times the amount of fees or any other amount specified by Cabinet Order as a consideration (referred to as an 'amount corresponding to audit fees' in the following item) that has been received during the accounting period pertaining to the financial documents of said company or person receiving said attestation

• 権限付与役員は事務局長とし、同人だけが、自分で決定する権限の委託に影響を与えることなく、支出を計上し、回収すべき金額を決定し、受取指示書、支払指示書を発行する権限を有する。支出を計上する際、権限付与役員は、会計担当役員の助言を考慮する。
• The authorizing officer shall be the Director-General who alone shall have the power, without prejudice to any delegation of his powers decided by him/her, to enter into expenditure, to establish the sums due to be collected and issue receivable orders and payment orders. In entering into expenditure, the authorizing officer shall take into account the advice of the accounting officer.

• 会計監査人設置信託に係る信託行為に第二百十四条の別段の定めがない場合における第百十八条の規定の適用については、同条第一項中「同じ。）」とあるのは「同じ。）及び会計監査人」と、同条第二項中「受託者」とあるのは「受託者又は会計監査人」とする。
• For the purpose of the application of the provisions of Article 118 in cases where the terms of trust for a trust with accounting auditors does not otherwise provide as set forth in Article 214, the phrase 'the same shall apply in the following paragraph)' in Article 118, paragraph (1) shall be deemed to be replaced with 'the same shall apply in the following paragraph) and an accounting auditor,' and the term 'trustee' in Article 118, paragraph (2) shall be deemed to be replaced with 'trustee or accounting auditor.'

• 第三百四十六条第二項、第三百五十一条第二項又は第四百一条第三項（第四百三条第三項及び第四百二十条第三項において準用する場合を含む。）の規定により選任された一時取締役、会計参与、監査役、代表取締役、委員、執行役又は代表執行役の職務を行うべき者
• a person who is temporarily to perform the duties of a director, accounting advisor, company auditor, Representative Director, committee member, executive officer or representative executive officer appointed pursuant to the provisions of Article 346(2), Article 351(2) or Article 401(3) (including the cases where it is applied mutatis mutandis pursuant to Article 403(3) and Article 420(3));

• 前項に規定する場合における第百六十一条第一項の規定の適用については、当該行為の相手方が受託者等又は会計監査人であるときは、その相手方は、当該行為の当時、受託者等が同項第二号の隠匿等の処分をする意思を有していたことを知っていたものと推定する。
• For the purpose of application of the provision of Article 161(1) in the case referred to in the preceding paragraph, if the other party to the act in question is the trustee, etc. or accounting auditor, the other party shall be presumed to have known, at the time of the act, that the trustee, etc. had the intention of conducting concealment or other disposition set forth in Article 161(1)(ii).

• 全国中央会は、その事業を行うために必要があるときは、定款の定めるところにより、都道府県中央会に対し、その業務若しくは会計に関する報告を求め、又は事業計画の設定若しくは変更その他業務若しくは会計に関する重要な事項について指示することができる。
• The national FSBA may, when it is necessary in order to carry out its activities, request a prefectural FSBA to report on the operations or accounting thereof, or provide instructions to a prefectural FSBA regarding the establishment of or a change to the activity plan or any other important matters concerning operations or accounting, pursuant to the provisions of the articles of association.

• 公認会計士試験は、公認会計士になろうとする者に必要な学識及びその応用能力を有するかどうかを判定することをその目的とし、第八条に定めるところによつて、短答式（択一式を含む。第八条及び第九条において同じ。）及び論文式による筆記の方法により行う。
• The purpose of the certified public accountant examination is to judge whether a person has the necessary knowledge and applied skills to become a certified public accountant, and the examination shall be conducted in writing based on the short-answer method (including the multiple-choice method; hereinafter the same shall apply in Article 8 and Article 9) and the essay method in accordance with the provisions of Article 8.

• 第三百四十六条第二項、第三百五十一条第二項又は第四百一条第三項（第四百三条第三項及び第四百二十条第三項において準用する場合を含む。）の規定による一時取締役、会計参与、監査役、代表取締役、委員、執行役又は代表執行役の職務を行うべき者の選任の裁判
• a judicial decision on the appointment of a person who is temporarily to perform the duties of a director, accounting advisor, company auditor, Representative Director, committee member, executive officer or representative executive officer under the provisions of Article 346(2), Article 351(2) or Article 401(3) (including the cases where it is applied mutatis mutandis pursuant to Article 403(3) and Article 420(3));

• 監査法人が虚偽、錯誤又は脱漏のある財務書類を虚偽、錯誤及び脱漏のないものとして証明した場合において、当該証明に係る業務を執行した社員である公認会計士に故意又は相当の注意を怠つた事実があるときは、当該公認会計士について前二項の規定を準用する。
• In a case where an audit corporation has attested financial documents containing misstatements, errors or omissions as if they contained no misstatements, errors or omissions, if the certified public accountant who executed the services pertaining to said attestation has committed such act intentionally or with negligence of due care, the provisions of the preceding two paragraphs shall apply mutatis mutandis to said certified public accountant.

• 当該有価証券届出書を提出した会社のその提出の時における役員（取締役、会計参与、監査役若しくは執行役又はこれらに準ずる者をいう。第百六十三条から第百六十七条までを除き、以下同じ。）又は当該会社の発起人（その提出が会社の成立前にされたときに限る。）
• a person who, at the time of submission of the Securities Registration Statement, is an Officer (meaning a director, accounting advisor, company auditor or executive officer, or a person who can be regarded as equivalent thereto; the same shall apply hereinafter, except in Article 163 to Article 167) of the company having submitted the Securities Registration Statement, or an incorporator of the company (limited to cases where the Securities Registration Statement was submitted before the establishment of the company);

• 前二項の規定は、会計監査人設置会社でない特定目的会社に係る計算書類、事業報告、利益処分案及びこれらの附属明細書並びに監査報告について準用する。この場合において、第一項中「監査報告及び会計監査報告」とあるのは、「監査報告」と読み替えるものとする。
• The preceding two paragraphs shall apply mutatis mutandis to Financial Statements, business reports, Proposals for Appropriation of Profits, and the annexed detailed statements thereof, as well as audit reports pertaining to a Specific Purpose Company that is not a Company with Accounting Auditors. In this case, the phrase 'the audit report and accounting audit report' in paragraph (1) shall be deemed to be replaced with 'the audit report.'

• 第三十条第一項若しくは第二項又は第三十四条の二十一第二項第一号若しくは第二号に規定する証明をした財務書類に係る会社その他の者の会計期間の末日から七年を経過したときは、内閣総理大臣は、当該証明に係る事件について審判手続開始の決定をすることができない。
• When seven years have elapsed from the last day of the accounting period of a company or any other person pertaining to financial documents for which attestation under the provisions of Article 30(1) or (2) or Article 34-21(2) or (2) has been conducted, the Prime Minister may not give a ruling for the commencement of a hearing procedure for a case pertaining to said attestation.

• －三都府（東京・京都・大阪）にある金札を回収して各府藩県に対して禄高1万石あたり2,500両分を6・7月の2回に分けて交付するので、それに相当する正貨を所定期間までに会計官に納付すること（この場合の「正貨」には贋金が混じっている事を黙認している）。
• Since kinsatsu in the three prefectures (Tokyo/Kyoto/Osaka) was to be collected, and each prefecture would be issued 2,500 ryo for each stipend of ten thousand Goku crop yields, in twice of June and July, the specie which corresponds to this is to be payed to the finance office by the appointed time (it was silently accepted that the 'specie' in this case had counterfeit money mixed in it).

• 第二百二十二条第二項の会計帳簿、同条第三項の貸借対照表又は同条第四項若しくは第七項の書類若しくは電磁的記録を作成せず、若しくは保存せず、又はこれらに記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、若しくは虚偽の記載若しくは記録をしたとき。
• when the person has failed to prepare or preserve the accounting books set forth in Article 222, paragraph (2), the balance sheet set forth in paragraph (3) of said Article or the documents or electromagnetic records set forth in paragraph (4) or paragraph (7) of said Article, when the person has failed to state or record matters that should be stated or recorded in these documents or records, or when the person has made false statements or records;

• 商品取引所又は協会の役員（会計参与が法人である場合にあつてはその職務を行う社員とし、仮理事及び仮監事並びに仮取締役、仮執行役及び仮監査役を含む。）又は職員がその職務に関して、賄賂を収受し、又はその要求若しくは約束をしたときは、五年以下の懲役に処する。
• In the case where an officer (in the case where an accounting advisor is a juridical person, a member who performs such duties; including a provisional director, a provisional auditor, a provisional representative director, a provisional executive officer and a provisional corporate auditor) or an official of a Commodity Exchange or an association has received, or requested or promised to receive a bribe with regard to his/her duties, he/she shall be punished by imprisonment with work for not more than five years.

• 資産運用会社が投資法人又は第三者に生じた損害を賠償する責任を負う場合において、執行役員、監督役員、一般事務受託者又は会計監査人も当該損害を賠償する責任を負うときは、その資産運用会社、執行役員、監督役員、一般事務受託者及び会計監査人は、連帯債務者とする。
• In cases where an Asset Management Company is liable for damages which have arisen in an Investment Corporation or with a third party, if a corporate officer(s), supervisory officers, Administrative Agent, or accounting auditor(s) is also liable for such damages, such Asset Management Company, corporate officer(s), supervisory officers, Administrative Agent, and accounting auditor(s) shall be joint and several obligors.

• 定款又は第五十五条第一項において準用する会社法第六百十五条第一項の会計帳簿若しくは第五十五条第一項において準用する同法第六百十七条第一項若しくは第二項の貸借対照表に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
• When he/she failed to make a statement or record, or has made a false statement or record of what should be stated or recorded in the accounting books set forth in articles of incorporation or Article 615 (1) of the Companies Act, as applied mutatis mutandis pursuant to Article 55 (1), or in the balance sheet set forth in Article 617 (1) or (2) of the same Act, as applied mutatis mutandis in Article 55 (1);

• こうした中で200石以上、500石未満の旗本の場合は、老中直属の会計検査役で勘定奉行の次席格でもある勘定吟味役か、幕府収入の4分の1を消費した大奥の庶務責任者として出納の権限や出入り業者の選定権を持った広敷用人となるのが、一応の出世の到達点とされた。
• In these situations, the highest posts reachable by the catamite retainers with 200 koku to less than 500 koku generally were the Kanjo ginmiyaku post, being just under the kanjo bugyo (commissioner of finance), whose officers checked accounts directly under the roju (senior councilor), or the hiroshiki-yonin post (officer responsible for general affairs in O-oku [the inner halls of the Edo-jo Castle], where one-fourth of the bakufu revenue was consumed, and was provided with accounting right there as well as the right to select suppliers to O-oku.

• 会社法第三百三十三条第二項及び第三項（会計参与の資格等）の規定は、特定目的会社の会計参与について準用する。この場合において、同項第一号中「株式会社又はその子会社」とあるのは「特定目的会社」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。
• The provisions of Article 333(2) and (3) (Qualifications of Accounting Advisors) of the Companies Act shall apply mutatis mutandis to the accounting advisors of a Specific Purpose Company. In this case, the phrase 'a Stock Company or its Subsidiary' in Article 333(3)(i) of that Act shall be deemed to be replaced with 'a Specific Purpose Company' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 組合員又は会員は、その総数の十分の一以上の同意を得て、その組合又は中央会の業務又は会計が法令若しくは法令に基づいてする行政庁の処分又は定款、規約、共済規程若しくは火災共済規程に違反する疑いがあることを理由として、行政庁にその検査を請求することができる。
• A member may, by gaining the consent of at least one-tenth of all partner, request an administrative agency to conduct an inspection based on a reason that the operations or accounting of the cooperative or the FSBA is suspected of violating a law or an ordinance, a disposition given by an administrative agency based on a law or an ordinance, the articles of association, the constitution, mutual aid rules or fire mutual aid rules.

• 前項第三号の著しい利害関係とは、公認会計士又はその配偶者が会社その他の者との間にその者の営業、経理その他に関して有する関係で、公認会計士の行なう第二条第一項の業務の公正を確保するため業務の制限をすることが必要かつ適当であるとして政令で定めるものをいう。
• The substantial interest set forth in item (iii) of the preceding paragraph means a relationship concerning business, accounting or other matters between a certified public accountant or his/her spouse and a company or any other person, which is categorized by Cabinet Order as one for which a restriction of services is necessary and appropriate in order to ensure fairness in the services set forth in Article 2(1) provided by the certified public accountant.

• 第三十条第一項に規定する場合に該当する事実がある場合において、当該公認会計士に対して同項の処分をする場合（同項の財務書類に係る虚偽、錯誤又は脱漏が当該財務書類全体の信頼性に与える影響が比較的軽微であると認められる場合として内閣府令で定める場合に限る。）
• In a case where a fact corresponding to the case prescribed in Article 30(1) exists, if an action set forth in the same paragraph is to be issued against said certified public accountant (limited to a case categorized by Cabinet Office Ordinance as one where the misstatements, errors or omissions pertaining to the financial documents set forth in the same paragraph are found to have a relatively slight impact on the credibility of said financial documents as a whole)

• 金融商品取引業者の取締役、会計参与、監査役若しくは執行役又は使用人は、当該金融商品取引業者の子銀行等の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員）、監査役又は執行役（理事、監事その他これらに準ずる者を含む。）を兼ねてはならない。
• A director, accounting advisor, company auditor, or executive officer, or employee of a Financial Instruments Business Operator shall not concurrently hold a position of director, accounting advisor (when an accounting advisor is a juridical person, a member who is supposed to conduct the duty), company auditor, or executive officer (including any equivalent person) for a Subsidiary Bank, etc. of said Financial Instruments Business Operator.

• 定款又は第三十条の三十第一項において準用する会社法第六百十五条第一項の会計帳簿若しくは第三十条の三十第一項において準用する同法第六百十七条第一項若しくは第二項の貸借対照表に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
• Failure to make required statements or entries in, or the falsification of, the articles of incorporation or the account books required by Article 615, paragraph (1) of the Companies Act as applied mutatis mutandis to Article 30-30, paragraph (1) or the balance sheet required by Article 617, paragraph (1) or (2) of the Companies Act as applied mutatis mutandis to Article 30-30, paragraph (1);

• 商業登記法第一条の三から第五条まで、第七条から第十五条まで、第十七条第一項、第二項及び第四項、第十八条から第十九条の二まで、第二十条第一項及び第二項、第二十一条から第二十七条まで、第三十三条、第三十四条、第四十六条第一項及び第二項、第四十七条第一項及び第三項、第五十一条から第五十五条まで、第六十四条、第七十条、第七十一条、第七十五条、第七十九条、第八十二条、第八十三条、第百三十二条から第百三十七条まで並びに第百三十九条から第百四十八条までの規定は、投資法人に関する登記について準用する。この場合において、同法第十五条中「第十七条」とあるのは「第十七条第一項、第二項及び第四項、第十八条」と、「第二十四条、第四十八条から第五十条まで（第九十五条、第百十一条及び第百十八条において準用する場合を含む。）、第五十一条第一項及び第二項、第五十二条、第七十八条第一項及び第三項、第八十二条第二項及び第三項、第八十三条、第八十七条第一項及び第二項、第八十八条、第九十一条第一項及び第二項、第九十二条」とあるのは「第二十四条」と、同法第十七条第四項中「事項又は前項の規定により申請書に記載すべき事項」とあるのは「事項」と、「前二項」とあるのは「同項」と、同法第二十四条第七号中「若しくは第三十条第二項若しくは」とあるのは「若しくは」と、同法第四十六条第一項中「株主全員若しくは種類株主全員」とあるのは「投資主全員」と、「取締役若しくは清算人」とあるのは「執行役員若しくは清算執行人」と、同条第二項中「株主総会若しくは種類株主総会、取締役会」とあるのは「投資主総会、役員会」と、同法第五十四条第一項中「取締役、監査役、代表取締役又は特別取締役（委員会設置会社にあつては、取締役、委員、執行役又は代表執行役）」とあるのは「執行役員又は監督役員」と、同条第二項及び第三項中「会計参与又は会計監査人」とあるのは「会計監査人」と、同条第二項第三号中「同法第三百三十七条第一項」とあるのは「投資法人法第百二条第一項」と、同法第五十五条第一項中「会社法第三百四十六条第四項」とあるのは「投資法人法第百八条第三項」と、同法第六十四条中「株主名簿管理人」とあるのは「投資主名簿等管理人（投資法人法第百六十六条第二項第八号に規定する投資主名簿等管理人をいう。）」と、「定款及びその者」とあるのは「その者」と、同法第七十条中「資本金の額」とあるのは「最低純資産額」と、「会社法第四百四十九条第二項」とあるのは「投資法人法第百四十二条第二項」と、同法第七十一条第三項中「会社法第四百七十八条第一項第一号」とあるのは「投資法人法第百五十一条第一項第一号」と、同法第七十五条中「会社法第五百七条第三項」とあるのは「投資法人法第百五十九条第三項」と、「承認」とあるのは「承認（同条第四項に規定する場合にあつては、同項の規定による投資主総会の承認）」と、同法第八十二条第三項中「第八十条又は前条」とあるのは「投資法人法第百七十四条又は第百七十五条」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。
• The provisions of Article 1-3 through Article 5, Article 7 through Article 15, Article 17, paragraph (1), paragraph (2), and paragraph (4), Article 18 through Article 19-2, Article 20, paragraph (1) and paragraph (2), Article 21 through Article 27, Article 33, Article 34, Article 46, paragraph (1) and paragraph (2), Article 47, paragraph (1) and paragraph (3), Article 51 through Article 55, Article 64, Article 70, Article 71, Article 75, Article 79, Article 82, Article 83, Article 132 through Article 137, and Article 139 through Article 148 of the Commercial Registration Act shall apply mutatis mutandis to the registration related to an Investment Corporation. In this case, the phrases 'Article 17' and 'Article 24, Article 48 to Article 50 inclusive (including the cases where applied mutatis mutandis pursuant to Article 95, Article 111 and Article 118), Article 51, paragraphs (1) and (2), Article 52, Article 78, paragraphs (1) and (3), Article 82, paragraphs (2) and (3), Article 83, Article 87, paragraphs (1) and (2), Article 88, Article 91, paragraphs (1) and (2), Article 92' in Article 15 of that Act shall be deemed to be replaced with 'Article 17, paragraph (1), paragraph (2), and paragraph (4) and Article 18' and 'Article 24' respectively, the phrase 'or, the matters to be specified in a written application pursuant to the provision of the preceding paragraph' in Article 17, paragraph (4) of that Act shall be deleted, the phrase 'the preceding two paragraphs' in said provision shall be deemed to be replaced with 'that paragraph,' the phrase 'Article 30(2) or' in Article 24, item (vii) of that Act shall be deleted, the phrases 'all shareholders or class shareholders' and 'directors or liquidators' in Article 46, paragraph (1) of that Act shall be deemed to be replaced with 'all Investors' and 'executive liquidator(s) or liquidation supervisors' respectively, the phrase 'a shareholders meeting, class shareholders meeting, board of directors' in paragraph (2) of that Article shall be deemed to be replaced with 'an Investors' meeting, meeting of the board of officers,' the phrase 'a director, company auditor, representative director or special director (in the case of a company with committees, a director, committee member, executive officer or representative executive officer)' in Article 54, paragraph (1) of that Act shall be deemed to be replaced with 'a corporate officer(s) or supervisory officers,' the phrase 'an accounting advisor or an accounting auditor' in paragraphs (2) and (3) of that Article shall be deemed to be replaced with 'an accounting auditor,' the phrase 'Article 337, paragraph (1) of said Act' in Article 54, paragraph (2), item (iii) of the Commercial Registration Act shall be deemed to be replaced with 'Article 102, paragraph (1) of the Investment Corporations Act,' the phrase 'Article 346, paragraph (4) of the Companies Act' in Article 55, paragraph (1) of the Commercial Registration Act shall be deemed to be replaced with 'Article 108, paragraph (3) of the Investment Corporations Act,' the phrase 'an administrator of a shareholder registry' in Article 64 of the Commercial Registration Act shall be deemed to be replaced with 'an Administrator of the Investors' Registry, etc. (meaning the Administrator of the Investors' Registry, etc. prescribed in Article 166, paragraph (2), item (viii) of the Investment Corporations Act),' the phrase 'the articles of incorporation and' in said provision shall be deleted, the phrases 'the amount of stated capital' and 'Article 449, paragraph (2) of the Companies Act' in Article 70 of the Commercial Registration Act shall be deemed to be replaced with 'the Minimum Net Assets' and 'Article 142, paragraph (2) of the Investment Corporations Act' respectively, the phrase 'Article 478, paragraph (1), item (i) of the Companies Act' in Article 71, paragraph (3) of the Commercial Registration Act shall be deemed to be replaced with 'Article 151, paragraph (1), item (i) of the Investment Corporations Act,' the phrase 'approved under Article 507, paragraph (3) of the Companies Act' in Article 75 of the Commercial Registration Act shall be deemed to be replaced with 'approved under Article 159, paragraph (3) of the Investment Corporations Act (in the case referred to in paragraph (4) of that Article, the approval of an Investors' meeting under that paragraph)', the phrase 'Article 80 or the preceding Article' in Article 82, paragraph (3) of the Commercial Registration Act shall be deemed to be replaced with 'Article 174 or Article 175 of the Investment Corporations Act,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 商業登記法（昭和三十八年法律第百二十五号）第一条の三から第五条まで（登記所、事務の委任、事務の停止、登記官、登記官の除斥）、第七条から第十五条まで（登記簿等の持出禁止、登記簿の滅失と回復、登記簿等の滅失防止、登記事項証明書の交付等、登記事項の概要を記載した書面の交付、附属書類の閲覧、印鑑証明、電磁的記録の作成者を示す措置の確認に必要な事項等の証明、手数料、当事者申請主義、嘱託による登記）、第十七条から第二十七条まで（登記申請の方式、申請書の添付書面、申請書に添付すべき電磁的記録、印鑑の提出、受付、受領証、登記の順序、登記官による本人確認、申請の却下、提訴期間経過後の登記、行政区画等の変更、同一の所在場所における同一の商号の登記の禁止）、第三十三条（商号の登記の抹消）、第三十四条（会社の商号の登記）、第四十四条、第四十五条（会社の支配人の登記）、第四十六条（第四項を除く。）（添付書面の通則）、第四十七条第一項（設立の登記）、第四十八条から第五十五条まで（支店所在地における登記、本店移転の登記、取締役等の変更の登記、一時会計監査人の職務を行うべき者の変更の登記）、第六十四条（株主名簿管理人の設置による変更の登記）、第七十一条（解散の登記）、第七十三条から第七十五条まで（清算人の登記、清算人に関する変更の登記、清算結了の登記）及び第百三十二条から第百四十八条まで（更正、抹消の申請、職権抹消、行政手続法の適用除外、行政機関の保有する情報の公開に関する法律の適用除外、行政機関の保有する個人情報の保護に関する法律の適用除外、審査請求、審査請求事件の処理、行政不服審査法の適用除外、省令への委任）の規定は、特定目的会社に関する登記について準用する。この場合において、同法第十五条中「第五十条まで（第九十五条、第百十一条及び第百十八条において準用する場合を含む。）」とあるのは「第五十条まで」と、「第五十一条第一項及び第二項、第五十二条、第七十八条第一項及び第三項、第八十二条第二項及び第三項、第八十三条、第八十七条第一項及び第二項、第八十八条、第九十一条第一項及び第二項、第九十二条、第百三十二条並びに」とあるのは「第百三十二条及び」と、同法第二十四条第七号中「書面若しくは第三十条第二項若しくは第三十一条第二項に規定する譲渡人の承諾書」とあるのは「書面」と、同法第三十四条第一項中「会社の登記簿」とあるのは「特定目的会社登記簿」と、同法第四十八条第二項中「会社法第九百三十条第二項各号」とあるのは「資産の流動化に関する法律（以下「資産流動化法」という。）第二十二条第四項において準用する会社法第九百三十条第二項各号」と、同法第五十四条第一項中「取締役、監査役、代表取締役又は特別取締役（委員会設置会社にあつては、取締役、委員、執行役又は代表執行役）」とあるのは「取締役、監査役又は代表取締役」と、同条第二項第三号中「会社法第三百三十三条第一項」とあるのは「資産流動化法第七十一条第一項」と、「同法第三百三十七条第一項」とあるのは「資産流動化法第七十三条第一項」と、同法第五十五条第一項中「会社法第三百四十六条第四項」とあるのは「資産流動化法第七十六条第四項」と、同法第七十一条第三項中「会社法第四百七十八条第一項第一号」とあるのは「資産流動化法第百六十七条第一項第一号」と、「同法第四百八十三条第四項」とあるのは「資産流動化法第百七十一条第四項」と、同法第七十三条第二項中「会社法第四百七十八条第一項第二号又は第三号」とあるのは「資産流動化法第百六十七条第一項第二号又は第三号」と、同条第三項及び同法第七十四条第一項中「会社法第九百二十八条第一項第二号」とあるのは「資産流動化法第百七十九条第一項において準用する会社法第九百二十八条第一項第二号」と、同法第七十五条中「会社法第五百七条第三項」とあるのは「資産流動化法第百七十九条第一項において準用する会社法第五百七条第三項」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。
• The provisions of Article 1-3 to Article 5 inclusive (Registry Office; Delegation of Affairs; Suspension of Affairs; Registrar; Disqualification of Registrar), Article 7 to Article 15 inclusive (Prohibition on Carrying Out of Registries and Other Documents; Loss and Restoration of Registries; Prevention of Loss of Registry, etc.; Issuance of Certificate of Registered Matters; Issuance of Documents Specifying Extract of Matters Registered; Inspection of Annexed Documents; Certificate of Seal Impression; Certification of Matters Required for Verification of Measures to Identify the Creator of Electromagnetic Records and Other Matters; Fees; Registration Upon Application by Party; Registration upon Commission), Article 17 to Article 27 inclusive (Method of Application for Registration; Document to Be Attached to Written Application; Electromagnetic Records to be Attached to Written Application; Submission of Seal Impression; Acceptance of Applications; Receipt; Order of Registration; Identity Confirmation by Registrar; Dismissal of Application; Registration to Be Made After Lapse of Period for Filing Action; Change in Administrative Zone, etc.; Prohibition on Registration of Identical Trade Name at Same Location), Article 33 (Cancellation of Registration of Trade Name), Article 34 (Registration of Trade Name of Company), Article 44 and Article 45 (Registration of Company's Manager), Article 46 (excluding paragraph (4)) (General Rules on Documents to be Attached), Article 47(1) (Registration of Incorporation), Article 48 to Article 55 inclusive (Registration to Be Made at Location of Branch Office; Registration of Relocation of Head Office; Registration of Change of Directors and Other Officers; Registration of Change of Person Who is to Temporarily Perform Duties of Accounting Auditors), Article 64 (Registration of Change Due to Share Option Issue), Article 71 (Registration of Dissolution), Article 73 to Article 75 inclusive (Registration of Liquidator; Registration of Change Related to Liquidator; Registration of Completion of Liquidation), and Article 132 to Article 148 inclusive (Correction; Application for Cancellation; Ex Officio Cancellation; Exclusion from Application of the Administrative Procedure Act; Exclusion from Application of the Act on Access Information Held by Administrative Organs; Exclusion from the Application of the Act on the Protection of Personal Information Held by Administrative Organs; Request for Review; Handling of Request for Review Case; Exclusion from Application of the Administrative Appeal Act; Delegation to Ordinance of the Ministry) of the Commercial Registration Act (Act No. 125 of 1963) shall apply mutatis mutandis to the registration of a Specific Purpose Company. In this case, the phrases 'to Article 50 inclusive (including the cases where they are applied mutatis mutandis pursuant to Article 95, Article 111 and Article 118)' and 'Article 51, paragraphs (1) and (2), Article 52, Article 78, paragraphs (1) and (3), Article 82, paragraphs (2) and (3), Article 83, Article 87, paragraphs (1) and (2), Article 88, Article 91, paragraphs (1) and (2), Article 92, Article 132' in Article 15 of that Act shall be deemed to be replaced with 'to Article 50 inclusive' and 'Article 132,' respectively, the phrase 'a document evidencing authority delegated to a privately appointed agent or a transferor's written approval prescribed in Article 30, paragraph (2) or Article 31, paragraph (2)' in Article 24(vii) of that Act shall be deemed to be replaced with 'a document evidencing authority delegated to a privately appointed agent,' the term 'company registry' in Article 34(1) of that Act shall be deemed to be replaced with 'Specific Purpose Company Registry,' the phrase 'the items of Article 930, paragraph (2) of the Companies Act' in Article 48(2) of the Commercial Registration Act shall be deemed to be replaced with 'the items of Article 930(2) of the Companies Act as applied mutatis mutandis pursuant to Article 22(4) of the Act on Securitization of Assets (hereinafter referred to as the 'Asset Securitization Act'),' the phrase ', representative director or special director (in the case of a company with committees, a director, committee member, executive officer or representative executive officer)' in Article 54(1) of the Commercial Registration Act shall be deemed to be replaced with 'or representative director,' the phrases 'Article 333, paragraph (1) of the Companies Act' and 'Article 337, paragraph (1) of said Act' in Article 54(2)(iii) of the Commercial Registration Act shall be deemed to be replaced with 'Article 71(1) of the Asset Securitization Act' and 'Article 73(1) of the Asset Securitization Act,' respectively, the phrase 'Article 346, paragraph (4) of the Companies Act' in Article 55(1) of the Commercial Registration Act shall be deemed to be replaced with 'Article 76(4) of the Asset Securitization Act,' the phrases 'Article 478, paragraph (1), item (i) of the Companies Act' and 'Article 483, paragraph (4) of said Act' in Article 71(3) of the Commercial Registration Act shall be deemed to be replaced with 'Article 167(1)(i) of the Asset Securitization Act' and 'Article 171(4) of the Asset Securitization Act,' respectively, the phrase 'Article 478, paragraph (1), item (ii) or (iii) of the Companies Act' in Article 73(2) of the Commercial Registration Act shall be deemed to be replaced with 'Article 167(1)(ii) or (iii) of the Asset Securitization Act,' the phrase 'Article 928, paragraph (1), item (ii) of the Companies Act' in Article 73(3) and Article 74(1) of the Commercial Registration Act shall be deemed to be replaced with 'Article 928(1)(ii) of the Companies Act as applied mutatis mutandis pursuant to Article 179(1) of the Asset Securitization Act,' the phrase 'Article 507, paragraph (3) of the Companies Act' in Article 75 of the Commercial Registration Act shall be deemed to be replaced with 'Article 507(3) of the Companies Act as applied mutatis mutandis pursuant to Article 179(1) of the Asset Securitization Act,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 各省各庁の長（内閣総理大臣、各省大臣、会計検査院長、人事院総裁、内閣法制局長官及び警察庁長官並びに宮内庁長官及び各外局の長をいう。以下同じ。）は、国家公務員倫理審査会の同意を得て、当該各省各庁に属する職員の職務に係る倫理に関する訓令を定めることができる。
• The heads of each ministry and agency (this refers to the Prime Minister, Ministers of each Ministry, the President of the Board of Audit, the President of the National Personnel Authority, Director General of the Cabinet Legislation Bureau, Director General of the National Police Agency, the Grand Steward of the Imperial Household Agency and the heads of each external bureau; the same shall apply hereinafter) may provide for official directives concerning ethics pertaining to the duties of officials who belong to the relevant ministry or agency with the consent of the National Public Service Ethics Board.

• 支援センターは、第一項の承認を受けたときは、遅滞なく、財務諸表を官報に公告し、かつ、財務諸表並びに第二項の事業報告書、決算報告書並びに監事及び会計監査人の意見を記載した書面を、各事務所に備えて置き、法務省令で定める期間、一般の閲覧に供しなければならない。
• When the JLSC obtains the approval provided for by paragraph (1), the JLSC shall officially announce the Financial Statements in the Official Gazette without delay, keep the Financial Statements, the business report and the settlement of accounts under paragraph (2) and documents stating the opinions of the inspectors and the accounting auditor at each office, and provide them for public inspection during the period provided for in an Ordinance of the Ministry of Justice.

• 第一項各号に掲げる者が法人その他の団体である場合には、当該法人その他の団体のその公開買付開始公告等、公開買付届出書若しくは対質問回答報告書の提出又は公開買付説明書の作成を行つた時における取締役、会計参与、監査役、執行役、理事若しくは監事又はこれらに準ずる者
• in cases where the person specified in the items of paragraph (1) is a juridical person or other organization, a person who is a director, accounting advisor, company auditor or executive officer, or a person who can be regarded as equivalent thereto, of the juridical person or other organization at the time of the submission of the Public Notice for Commencing Tender Offer, etc., the Tender Offer Notification or the Tender Offeror's Answer or at the time of the preparation of the Tender Offeror Statement.

• 第二項及び第三項の規定は、これらの規定により監査法人を処分する場合において、当該監査法人の社員である公認会計士につき第三十条又は第三十一条に該当する事実があるときは、その社員である公認会計士に対し、懲戒の処分を併せて行うことを妨げるものと解してはならない。
• In the case where an audit corporation is to be punished pursuant to the provisions of paragraph (2) or paragraph (3), if a fact that falls under Article 30 or Article 31 exists with regard to a certified public accountant who is a partner of said audit corporation, the provisions of paragraph (2) and paragraph (3) shall not be construed so as to preclude the cumulative imposition of a disciplinary action against the certified public accountant who is a partner of the audit corporation.

• 人事院は、給与の支払が、法令、人事院規則又は人事院指令に違反してなされたことを発見した場合には、自己の権限に属する事項については自ら適当な措置をなす外、必要があると認めるときは、事の性質に応じて、これを会計検査院に報告し、又は検察官に通報しなければならない。
• In cases when it is discovered that payment of remuneration has been made in violation of laws and regulations, rules of the National Personnel Authority or directives of the National Personnel Authority, the National Personnel Authority, in addition to taking appropriate measures in regard to the matters under its own jurisdiction, shall, when it finds it necessary, according to the nature of the case, report it to the Board of Audit or notify it to a public prosecutor for action.

• 会社法第三百七十九条（会計参与の報酬等）及び第三百八十条（費用等の請求）の規定は、特定目的会社の会計参与について準用する。この場合において、同法第三百七十九条中「株主総会」とあるのは「社員総会」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。
• The provisions of Article 379 (Remunerations for Accounting Advisors) and Article 380 (Requests for Indemnification of Expenses) of the Companies Act shall apply mutatis mutandis to the accounting advisors of a Specific Purpose Company. In this case, the term 'shareholders meeting' in Article 379 of that Act shall be deemed to be replaced with 'general meeting of members,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 行政機関（会計検査院を除く。以下この条、第五十条及び第五十一条において同じ。）が個人情報ファイルを保有しようとするときは、当該行政機関の長は、あらかじめ、総務大臣に対し、次に掲げる事項を通知しなければならない。通知した事項を変更しようとするときも、同様とする。
• When an Administrative Organ (excluding the Board of Audit; hereinafter the same shall apply in this Article and Articles 50 and 51) intends to retain a Personal Information File, the head of the said Administrative Organ shall notify the following matters to the Minister of Internal Affairs and Communications in advance. The same shall apply to the case where an Administrative Organ intends to change any matter that has already been notified.

• 会計監査人設置信託の会計監査人が、第二百五十二条第一項の会計監査報告に記載し、又は記録すべき重要な事項について虚偽の記載又は記録をしたときも、前項と同様とする。ただし、会計監査人が当該行為をすることについて注意を怠らなかったことを証明したときは、この限りでない。
• The provisions of the preceding paragraph shall also apply when the accounting auditor of a trust with accounting auditors has made a false statement or record on the matters that should be stated or recorded in the accounting audit report set forth in Article 252, paragraph (1); provided, however, that this shall not apply if the accounting auditor proves that the accounting auditor did not fail to exercise due care in carrying out said act.

• 一般事務受託者が投資法人に生じた損害を賠償する責任を負う場合において、執行役員、監督役員、清算執行人、清算監督人又は会計監査人も当該損害を賠償する責任を負うときは、その一般事務受託者、執行役員、監督役員、清算執行人、清算監督人及び会計監査人は、連帯債務者とする。
• In cases where a Administrative Agent is liable for damages which have arisen in an Investment Corporation, if a corporate officer(s), supervisory officers, executive liquidator(s), liquidation supervisors or accounting auditor(s) is also liable for such damages, such Administrative Agent, corporate officer(s), supervisory officers, executive liquidator(s), liquidation supervisors, and accounting auditor(s) shall be joint and several obligors.

• 論文式による試験において、試験科目のうちの一部の科目について公認会計士・監査審査会が相当と認める成績を得た者については、その申請により、当該論文式による試験に係る合格発表の日から起算して二年を経過する日までに行われる論文式による当該科目についての試験を免除する。
• A person who has, in the essay method tests, gained scores that are found to be reasonable by the Certified Public Accountants and Auditing Oversight Board with regard to part of the examination subjects, upon application, shall be exempted from any essay method tests on said subject(s) conducted by the day on which two years have elapsed from the date of the announcement of the results pertaining to said essay method tests.

• 投資主総会は、第九十条の二第一項第二号に掲げる事項以外の事項については、決議をすることができない。ただし、次条第一項において準用する会社法第三百十六条第一項若しくは第二項に規定する者の選任又は第百十五条の四の会計監査人の出席を求めることについては、この限りでない。
• There shall be no resolution adopted at an Investors' meeting on matters other than those listed in Article 90-2, paragraph (1), item (ii); provided, however, that this shall not apply to the appointment of persons prescribed in Article 316, paragraph (1) or paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to paragraph (1) of the following Article or to the request for attendance of the accounting auditor prescribed in Article 115-4.

• 監査法人がその活動に係る重要な事項として内閣府令で定めるものに関する意思決定をその社員の一部をもつて構成される合議体で行う場合には、当該合議体を構成する社員のうちに公認会計士である社員の占める割合は、百分の五十を下らない内閣府令で定める割合以上でなければならない。
• In the case where an audit corporation makes decisions on matters categorized by Cabinet Office Ordinance as important matters pertaining to its activities by a panel consisting of some of its partners, the proportion of partners who are certified public accountants out of the partners constituting said council shall be the minimum proportion specified by Cabinet Office Ordinance of not less than fifty per cent.

• 内閣総理大臣は、公益又は投資者保護のため必要かつ適当であると認めるときは、第二条第一項の業務に関し、当該職員に公認会計士、外国公認会計士又は監査法人の事務所その他その業務に関係のある場所に立ち入り、その業務に関係のある帳簿書類その他の物件を検査させることができる。
• The Prime Minister may, when he/she finds it necessary and appropriate for the public interest or investor protection, have, with regard to the services set forth in Article 2(1), relevant officials enter the office of a certified public accountant, foreign certified public accountant or audit corporation or other places related to the services thereof and inspect the books and documents and any other objects related to the services thereof.

• 会社法第三百九十六条第二項から第四項までの規定は、投資法人の会計監査人について準用する。この場合において、同条第二項中「取締役及び会計参与並びに支配人その他の使用人」とあるのは「執行役員及び清算執行人」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
• The provisions of Article 396, paragraph (2) through paragraph (4) of the Companies Act shall apply mutatis mutandis to the accounting auditor of an Investment Corporation. In this case, the phrase 'directors and accounting advisors as well as managers or other employees' in Article 396, paragraph (2) of that Act shall be deemed to be replaced with 'corporate officer(s) and executive liquidator(s)' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 電気事業者（特定規模電気事業者を除く。次項、第三十五条及び第三十 六条第一項において同じ。）は、経済産業省令で定めるところにより、その事業年度並びに勘定科目の分類及び貸借対照表、損益計算書その他の財務計算に関す る諸表の様式を定め、その会計を整理しなければならない。
• An Electricity Utility (excluding a Specified-Scale Electricity Utility; hereinafter the same shall apply in the next paragraph, Article 35 and Article 36, paragraph 1) shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, keep accounts by establishing its business year and classification of items of accounts, as well as forms of balance sheets, profit and loss statements, and other statements on finance and accounting.

• これは新国家建設のためには「海陸警備ノ制」（軍事）・「教令率育ノ道」（教育）・「審理刑罰ノ法」（司法）・「理財会計ノ方」（財政）の4つの確立の必要性を唱え、その実現には府藩県三治制の非効率さを指摘して府・藩・県の機構を同一のものにする「三治一致」を目指すものとした。
• In order to construct the new nation, the above proposal argued the necessity of establishing four systems, namely a 'military system' (military), an 'education system' (education), a 'judicial system' (judiciary) and a ' financial/accounting system' (finance), and pointed out the inefficiency of the fu-han-ken sanchisei and proposed to adopt 'sanchi-icchi' (conformation of tripartite governance) system under which fu, han and ken would adopt the same system.

• 第二項及び第三項の規定は、これらの規定により登録有限責任監査法人を処分する場合において、当該監査法人の社員である公認会計士につき第三十条又は第三十一条に該当する事実があるときは、その社員である公認会計士に対し、懲戒の処分を併せて行うことを妨げるものと解してはならない。
• In the case where a registered limited liability audit corporation is to be punished pursuant to the provisions of paragraph (2) or paragraph (3), if a fact that falls under Article 30 or Article 31 exists with regard to a certified public accountant who is a partner of said audit corporation, the provisions of paragraph (2) and paragraph (3) shall not be construed so as to preclude the cumulative imposition of a disciplinary action against the certified public accountant who is a partner of the audit corporation.

• 第四十七条の規定に違反した者又は公認会計士若しくは外国公認会計士となる資格を有しない者（公認会計士又は外国公認会計士となる資格を有する者で第四条各号のいずれかに該当するものを含む。）で第四十七条の二の規定に違反したものは、二年以下の懲役又は二百万円以下の罰金に処する。
• A person who has violated the provisions of Article 47 or a person who is not qualified to become a certified public accountant or a foreign certified public accountant (including a person who is qualified to become a certified public accountant or a foreign certified public accountant but who falls under any of the items of Article 4) and who has violated the provisions of Article 47-2 shall be punished by imprisonment with work for not more than two years or a fine of not more than two million yen.

• 資産保管会社が投資法人に生じた損害を賠償する責任を負う場合において、執行役員、監督役員、一般事務受託者、会計監査人又は資産運用会社も当該損害を賠償する責任を負うときは、その資産保管会社、執行役員、監督役員、一般事務受託者、会計監査人及び資産運用会社は、連帯債務者とする。
• In cases where an Asset Custody Company is liable for damages which have arisen in an Investment Corporation, if a corporate officer(s), supervisory officer(s), Administrative Agent, accounting auditor(s), or Asset Management Company is also liable for such damages, such Asset Custody Company, corporate officer(s), supervisory officer(s), Administrative Agent, accounting auditor(s), and Asset Management Company shall be joint and several obligors.

• 金融商品取引業者は、前二項の規定による管理の状況について、内閣府令で定めるところにより、定期に、公認会計士（公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項に規定する外国公認会計士を含む。第百九十三条の二において同じ。）又は監査法人の監査を受けなければならない。
• A Financial Instruments Business Operator, etc. shall, with regard to the state of management under the preceding two paragraphs, pursuant to the provisions of a Cabinet Office Ordinance, periodically undergo audit by a certified public accountant (including foreign certified public accountant prescribed in Article 16-2(5) of the Certified Public Accountants Act (Act No. 103 of 1948); the same shall apply in Article 193-2) or audit by an audit firm.

• 内閣総理大臣は、銀行が法令、定款若しくは法令に基づく内閣総理大臣の処分に違反したとき又は公益を害する行為をしたときは、当該銀行に対し、その業務の全部若しくは一部の停止若しくは取締役、執行役、会計参与若しくは監査役の解任を命じ、又は第四条第一項の免許を取り消すことができる。
• The Prime Minister may, when a Bank has violated any laws and regulations, its articles of incorporation or a disposition by the Prime Minister based on any laws and regulations or has committed an act that harms the public interest, order said Bank to suspend the whole or part of its business or to dismiss its director, executive officer, accounting advisor, or company auditor, or rescind the license set forth in Article 4, paragraph (1).

• 実務補習団体等は、公認会計士試験に合格した者で当該実務補習団体等において実務補習を受けている者（次項において「受講者」という。）がすべての実務補習の課程を終えたときは、遅滞なく、内閣府令で定めるところにより、当該実務補習の状況を書面で内閣総理大臣に報告しなければならない。
• A professional accountancy education program body, etc., when a person who has passed the certified public accountant examination and is receiving professional accountancy education program at said professional accountancy education program body, etc. (hereinafter referred to as a 'trainee' in the following paragraph) has finished the entire course of the professional accountancy education program, shall report the status of said professional accountancy education program to the Prime Minister in writing pursuant to the provisions of a Cabinet Office Ordinance without delay.

• 第十五条第一項各号（第一号ロ及びニ、第四号、第五号（第一号ニに掲げる技術に係る ものに限る。）、第六号ロ、第七号並びに第十二号から第十四号までを除く。）に掲げる業務のうち、特別会計に関する法律（平成十九年法律第二十三号）第八 十五条第五項に規定する電源利用対策に関する業務
• Out of the functions listed in the items of Article 15, paragraph (1) (excluding (b) and (d) of item (i), item (iv), item (v) (limited to the functions pertaining to technology listed in (d) of item (i)), (b) of item (vi), item (vii), and from item (xii) to item (xiv)), the functions concerning measures for electric power use as prescribed in Article 85, paragraph (5) of the Act on Special Accounts (Act No. 23 of 2007);

• 職員の職務に係る倫理の保持を図るため、法律の規定に基づき内閣に置かれる各機関、内閣の統轄の下に行政事務をつかさどる機関として置かれる各機関及び内閣の所轄の下に置かれる機関並びに会計検査院並びに各特定独立行政法人（以下「行政機関等」という。）に、それぞれ倫理監督官一人を置く。
• In order to maintain ethics pertaining to the duties of officials, each organization established inside the Cabinet pursuant to the provisions of laws, each organization established as an organization that takes charge of administrative affairs under the supervision of the Cabinet, each organization established under the jurisdiction of the Cabinet, the Board of Audit, and each specified incorporated administrative agency (hereinafter referred to as 'administrative organs, etc.') shall have an ethics supervisory officer.

• 内閣総理大臣は、銀行が法令、定款若しくは法令に基づく内閣総理大臣 の処分に違反したとき又は公益を害する行為をしたときは、当該銀行に対し、その業務の全部若しくは一部の停止若しくは取締役、執行役、会計参与若しくは監 査役の解任を命じ、又は第四条第一項の免許を取り消すことができる。
• The Prime Minister may, when a Bank has violated any laws and regulations, its articles of incorporation or a disposition by the Prime Minister based on any laws and regulations or has committed an act that harms the public interest, order said Bank to suspend the whole or part of its business or to dismiss its director, executive officer, accounting advisor, or company auditor, or rescind the license set forth in Article 4(1).

• 会社法第四百四十八条第一項第一号の額が前号の定時株主総会の日（同法第四百三十九条前段（会計監査人設置会社の特則）に規定する場合にあっては、同法第四百三十六条第三項（計算書類等の監査等）の承認があった日）における欠損の額として内閣府令で定める方法により算定される額を超えないこと。
• The amount set forth in Article 448, paragraph (1), item (i) of the Companies Act does not exceed the amount calculated in the manner specified by a Cabinet Office Ordinance as the amount of the deficit as at the date of the annual shareholders meeting referred to in the preceding item (or, in the cases provided for in the first sentence of Article 439 (Special Provision on Companies with Accounting Auditors) of that Act, the date of authorization under Article 436, paragraph (3) (Audit of Financial Statements, etc.).

• 組合若しくは中央会の業務若しくは会計が法令若しくは法令に基づいてする行政庁の処分若しくは定款、規約、共済規程若しくは火災共済規程に違反し、又は組合若しくは中央会の運営が著しく不当であると思料する組合員又は会員は、その事由を添えて、文書をもつてその旨を行政庁に申し出ることができる。
• A member who considers that the operations or accounting of the cooperative or the FSBA violates a law or an ordinance, a disposition given by an administrative agency based on a law or an ordinance, the articles of association, the constitution, mutual aid rules or fire mutual aid rules, or that administration of the cooperative or the FSBA is extremely unjust may make a statement to that effect in writing to an administrative agency by attaching the ground therefor.

• 予算は、拠出表明割当額、支払割当額、損益計算を含む。拠出表明割当額は、予算から満たすことのできる法定義務の上限である。支払割当額は、各会計年度中に、同年又はそれ以前に執行が開始された拠出表明額をカバーするために行われる支払金の上限である。損益計算は、同年の支払割当額と同じである。
• The Budget shall contain commitment appropriations, payment appropriations, and a statement of income. Commitment appropriations represent the upper limit of the legal obligations which can be met from the Budget. The payment appropriations represent the upper limit of payments to be made in the course of each financial year to cover the commitments entered into in the course of that same year or previous years. The Statement of Income shall equal the Payments Appropriations for the year.

• 内閣総理大臣は、管理型信託会社の取締役若しくは執行役、会計参与又は監査役が、第五条第二項第八号イからチまでのいずれかに該当することとなったとき、又は前項第四号に該当する行為をしたときは、当該管理型信託会社に対し当該取締役若しくは執行役、会計参与又は監査役の解任を命ずることができる。
• When a director or executive officer, an accounting advisor, or a company auditor of a Custodian Type Trust Company has come to fall under any of Article 5(2)(viii)(a) to (h) inclusive, or has committed any act that falls under item (iv) of the preceding paragraph, the Prime Minister may order said Custodian Type Trust Company to dismiss said director, executive officer, accounting advisor, or company auditor.

• 公認会計士は、年度（毎年四月一日から翌年三月三十一日までをいい、大会社等の財務書類について第二条第一項の業務を行つたものに限る。）ごとに、業務の状況に関する事項として内閣府令で定めるものを記載した説明書類を作成し、当該公認会計士の事務所に備え置き、公衆の縦覧に供しなければならない。
• A certified public accountant shall, in each business year (meaning every year from April 1 through March 31 of the following year, and limited to the year in which the services set forth in Article 2(1) have been provided concerning the financial documents of a large company, etc.), prepare explanatory documents containing matters categorized by Cabinet Office Ordinance as those concerning the status of business, keep them at the office of said certified public accountant and make them available for public inspection.

• イーター機構及びその部署が、事業資源管理規則(PRMR)・PRMRの実施規則(実施規則)・国際会計基準(IPSAS)・全社的リスク管理の枠組み及び内部統制に関する国際的に認められた基準を順守することを確保する上で、確立されたシステム、政策、手続きが、適切であるかをレビューすること。
• Review established systems, policies and procedures to determine if they are adequate to ensure compliance by the ITER Organization, Departments and Offices with the Project Resource Management Regulations (PRMR), Implementing Measures of the PRMR (Implementing Measures), International Public Sector Accounting Standards (IPSAS), and internationally recognized standards on enterprise risk management framework and internal controls;

• 内閣総理大臣は、信託会社の取締役若しくは執行役、会計参与又は監査役が、第五条第二項第八号イからチまでのいずれかに該当することとなったとき、又は前項第五号若しくは第六号に該当する行為をしたときは、当該信託会社に対し当該取締役若しくは執行役、会計参与又は監査役の解任を命ずることができる。
• When a director or executive officer, an accounting advisor, or a company auditor of a Trust Company has come to fall under any of Article 5(2)(viii)(a) to (h) inclusive, or has committed any act that falls under item (v) or (vi) of the preceding paragraph, the Prime Minister may order said Trust Company to dismiss said director, executive officer, accounting advisor, or company auditor.

• 組合員（協同組合連合会にあつては、会員たる組合の組合員）の総数が第三十五条第六項の政令で定める基準を超えない組合（第四十条の二第一項に規定する会計監査人の監査を要する組合を除く。）は、第二項の規定にかかわらず、その監事の監査の範囲を会計に関するものに限定する旨を定款で定めることができる。
• A cooperative (excluding a cooperative requiring an audit by an accounting auditor prescribed in Article 40-2) whose total number of partner (partner of the member cooperatives in the case of a federation of cooperatives) does not exceed the standard specified by a Cabinet Order under Article 35, paragraph (6) may provide in the articles of formation that the scope of audits conducted by its auditors shall be limited to those concerning accounting, notwithstanding the provisions of paragraph (2).

• 会社法第四百四十二条第三項及び第四項の規定は、前項の計算書類、資産運用報告及び金銭の分配に係る計算書並びにこれらの附属明細書並びに会計監査報告について準用する。この場合において、同条第四項中「裁判所」とあるのは「内閣総理大臣」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。
• Article 442, paragraph (3) and paragraph (4) of the Companies Act shall apply mutatis mutandis to the Financial Statements, asset investment reports, statements related to the distribution of monies, the annexed detailed statements thereof, and the accounting audit reports prescribed in the preceding paragraph. In this case, the term 'the court' in paragraph (4) of that Article shall be deemed to be replaced with 'the Prime Minister,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 当該規則の正しい適用について、事務局長に対する責任を負う会計担当役員は、イーター機構の財務資源を管理し、予算を編成し、年次及びその他の定期的会計資料を作成し、財務運営、勘定、拠出表明を調べ、非消耗品の在庫を調べ、必要に応じて、イーター機構の運営のための、財務、費用及び関連データを準備する。
• The accounting officer shall be responsible to the Director-General for the correct application of these Regulations. In particular he shall manage the ITER Organization’s financial resources; compile the budget statements; prepare annual and other periodical statements of account; check financial operations, accounts and commitments; check the inventory of non-consumable items; prepare when required financial, cost and related data for the management of the ITER Organization.

• 日本公認会計士協会は、公認会計士又は外国公認会計士が懲戒の手続に付された場合においては、その手続が結了するまでは、第二十一条第一項第一号又は第十六条の二第五項第一号（第二十一条第一項第一号の規定に係る場合に限る。）の規定による当該公認会計士又は外国公認会計士の登録の抹消をすることができない。
• The Japanese Institute of Certified Public Accountants may not, in a case where a certified public accountant or foreign certified public accountant has been placed under a procedure of disciplinary action, Delete the registration of said certified public accountant or foreign certified public accountant under the provisions of Article 21(1)(i) or Article16-2(5)(i) (limited to the case pertaining to the provisions of Article 21(1)(i)) until said procedure has been completed

• 会計検査官は会計年度の最後の次に来る四月三十日までに報告書を運営諮問委員会及び理事会に提出する。運営諮問委員会は会計検査報告書に関してコメントがあれば理事会に伝える。事務局長は会計検査委員会の報告書に関してコメントがあれば提出する。会計検査官は会計検査報告書が理事会で検討される時に出席する。
• Auditors shall submit their report to the Management Advisory Committee and the Council not later than the 30 April following the end of the financial year. The Management Advisory Committee shall forward to the Council its comments, if any, on the audit report. The Director-General will submit his comments, if any, on the report of the Financial Audit Board. The auditors shall be present when the audit report is considered by the Council;

• 設立時執行役員、設立時監督役員（投資法人の設立に際して監督役員となる者をいう。以下同じ。）及び設立時会計監査人（投資法人の設立に際して会計監査人となる者をいう。以下同じ。）の候補者の氏名又は名称及び住所並びに設立時執行役員の候補者と設立企画人との利害関係の有無及び利害関係があるときは、その内容
• The names and addresses of the Corporate Officer(s) at Establishment, Supervisory Officers at Establishment (meaning persons who become supervisory officers at the time of the establishment of the Investment Corporation; the same shall apply hereinafter), and Accounting Auditor(s) at Establishment (meaning one who becomes an accounting auditor upon the establishment of the Investment Corporation; the same shall apply hereinafter), as well as the details of the special interest between the candidates to become Corporate Officer(s) at Establishment and the organizer(s) if any;

• 公認会計士は、前項に規定する業務のほか、公認会計士の名称を用いて、他人の求めに応じ報酬を得て、財務書類の調製をし、財務に関する調査若しくは立案をし、又は財務に関する相談に応ずることを業とすることができる。ただし、他の法律においてその業務を行うことが制限されている事項については、この限りでない。
• In addition to the services prescribed in the preceding paragraph, a certified public accountant may make it his/her practice to compile financial documents, to examine or plan financial matters, or to be consulted on financial matters for fees at the request of others, using the title of certified public accountant; provided, however, that this shall not apply to matters for which the provision of such services is restricted by other laws.

• 内閣総理大臣は、公認会計士がこの法律若しくはこの法律に基づく命令に違反したとき、又は公認会計士が行う第二条第一項の業務が著しく不当と認められる場合において、当該公認会計士が行う同項の業務の適正な運営を確保するために必要であると認められるときは、当該公認会計士に対し、必要な指示をすることができる。
• When a certified public accountant has violated this Act or an order based on this Act, or where the services set forth in Article 2(1) provided by a certified public accountant are found to be grossly inappropriate and if it is found necessary for ensuring a fair operation of the services set forth in the same paragraph provided by said certified public accountant, the Prime Minister may give the necessary instruction to said certified public accountant.

• 公益法人の会計監査人は、一般社団・財団法人法第百七条第一項（一般社団・財団法人法第百九十七条において準用する場合を含む。）の規定によるもののほか、財産目録その他の内閣府令で定める書類を監査する。この場合において、会計監査人は、会計監査報告に当該監査の結果を併せて記載し、又は記録しなければならない。
• Accounting auditors of public interest corporations shall audit, in addition to those set forth in paragraph 1 of Article 107 of the General Incorporated Associations/Foundations Act (including the cases where it is applied mutatis mutandis pursuant to Article 197 of the General Incorporated Associations/Foundations Act), the Inventory of Property, etc. and other documents provided for in Cabinet Office Ordinance. In this case, accounting auditors shall describe or record the result of such audit in an accounting audit report at the same time.

• 日本公認会計士協会は、前項の規定により登録申請書の提出があつた場合において、登録を受けようとする者が登録を受けることができる者であると認めたときは、遅滞なく登録を行い、登録を受けようとする者が登録を受けることができない者であると認めたときは、資格審査会の議決に基づいて登録を拒否しなければならない。
• The Japanese Institute of Certified Public Accountants shall, in the case where a written application for registration has been submitted pursuant to the provisions of the preceding paragraph and if it finds the person seeking registration to be a person who can obtain registration, make the registration without delay, and if it finds the person seeking registration to be a person who cannot obtain registration, refuse the registration based on a resolution of the Qualification Screening Board.

• 行政庁は、組合若しくは中央会の業務若しくは会計が法令若しくは法令に基づいてする行政庁の処分若しくは定款、規約、共済規程若しくは火災共済規程に違反する疑いがあり、又は組合若しくは中央会の運営が著しく不当である疑いがあると認めるときは、その組合若しくは中央会の業務若しくは会計の状況を検査することができる。
• When an administrative agency finds that the operations or accounting of a cooperative or an FSBA is suspected of violating a law or an ordinance, a disposition given by an administrative agency based on a law or an ordinance, the articles of association, the constitution, mutual aid rules or fire mutual aid rules, or that the administration of a cooperative or an FSBA is suspected of being extremely unjust, it may inspect the laws and regulations of the operations or accounting of the cooperative or the FSBA.

• 会社及び地域会社の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員。以下この条において同じ。）、監査役又は職員が、その職務に関して賄賂を収受し、要求し、又は約束したときは、三年以下の懲役に処する。これによつて不正の行為をし、又は相当の行為をしなかつたときは、七年以下の懲役に処する。
• When a director, audit counselor (where the counselor is a juridical person, an employee thereof who executes the audit duty. Hereinafter the same shall apply in this article.), auditor or employee of the Company and the Regional Companies has received, demanded or promised to receive a bribe in connection with the person's job, this person shall be punishable and liable to penal servitude for a term not exceeding three years Anyone who has committed an improper act or has omitted a proper act thereby shall be guilty of an offense and liable to penal servitude for a term not exceeding seven years.

• 会計監査人設置会社は、各事業年度に係る計算書類、事業報告及び利益処分案並びにこれらの附属明細書（監査報告及び会計監査報告を含む。次項において「計算書類等」という。）を、定時社員総会の日の一週間前の日（第六十三条第一項の場合にあっては、同項の提案があった日）から五年間、その本店に備え置かなければならない。
• A Company with Accounting Auditors shall keep each business year's Financial Statements, business report, and Proposal for Appropriation of Profits, as well as the annexed detailed statements thereof (including the audit report and accounting audit report; such documents shall be collectively referred to as 'Financial Statements, etc.' in the following paragraph), at its head office for five years from the date one week prior to the date of the annual general meeting of members (in the case referred to in Article 63(1), the date on which the proposal set forth in Article 63(1) was made).

• 第百七十七条の規定は信託財産について破産手続開始の決定があった場合における受託者等又は会計監査人の財産に対する保全処分について、第百七十八条から第百八十一条までの規定は信託財産についての破産手続における受託者等又は会計監査人の責任に基づく損失のてん補又は原状の回復の請求権の査定について、それぞれ準用する。
• The provision of Article 177 shall apply mutatis mutandis to a temporary restraining order upon the property of the trustee, etc. or accounting auditor in cases where an order of commencement of bankruptcy proceedings is made against the trust property, and the provisions of Article 178 to Article 181 shall apply mutatis mutandis to an assessment of a claim for compensation for loss or for restoration based on the liability of the trustee, etc. or accounting auditor in the bankruptcy proceedings against the trust property.

• 会社及び地域会社の取締役、会計参与（会計参与が法人であるときは、そ の職務を行うべき社員。以下この条において同じ。）、監査役又は職員が、その職務に関して賄賂を収受し、要求し、又は約束したときは、三年以下の懲役に処 する。これによつて不正の行為をし、又は相当の行為をしなかつたときは、七年以下の懲役に処する。
• When a director, audit counselor (where the counselor is a juridical person, an employee thereof who executes the audit duty. Hereinafter the same shall apply in this article.), auditor or employee of the Company and the Regional Companies has received, demanded or promised to receive a bribe in connection with the person's job, this person shall be punishable and liable to penal servitude for a term not exceeding three years Anyone who has committed an improper act or has omitted a proper act thereby shall be guilty of an offense and liable to penal servitude for a term not exceeding seven years.

• 内閣総理大臣は、取引所金融商品市場を開設する株式会社（以下「株式会社金融商品取引所」という。）の取締役、会計参与、監査役、代表取締役、執行役又は代表執行役の職務を行う者のない場合において、必要があると認めるときは、仮取締役、仮会計参与、仮監査役、仮代表取締役、仮執行役又は仮代表執行役を選任することができる。
• The Prime Minister may, when there is no person to perform duties of a director, accounting advisor, company auditor, representative director, executive officer or representative executive officer of a stock company which establishes a Financial Instruments Exchange Market (hereinafter referred to as the 'Stock Company-Type Financial Instruments Exchange') and if he/she finds it necessary, appoint a provisional director, provisional accounting advisor, provisional company auditor, provisional representative director, provisional executive office or a provisional representative executive officer.

• 人事院は、毎会計年度の開始前に、次の会計年度においてその必要とする経費の要求書を国の予算に計上されるように内閣に提出しなければならない。この要求書には、土地の購入、建物の建造、事務所の借上、家具、備品及び消耗品の購入、俸給及び給料の支払その他必要なあらゆる役務及び物品に関する経費が計上されなければならない。
• The National Personnel Authority shall, prior to the beginning of each fiscal year, submit to the Cabinet for inclusion in the national budget a written request for its necessary expenses for the ensuing fiscal year. Such requests shall cover purchase of land; construction of buildings; rental of offices; purchase of furniture, equipment and supplies; payment of salaries and compensation; together with expenses for all other necessary goods and services.

• 行政庁は、組合若しくは中央会の業務若しくは会計が法令若しくは法令に基づいてする行政庁の処分若しくは定款、規約、共済規程若しくは火災共済規程に違反する疑いがあり、又は組合若しくは中央会の運営が著しく不当である疑いがあると認めるときは、その組合又は中央会からその業務又は会計に関し必要な報告を徹することができる。
• When an administrative agency finds that the operations or accounting of a cooperative or an FSBA is suspected of violating a law or an ordinance, a disposition given by an administrative agency based on a law or an ordinance, the articles of association, the constitution, mutual aid rules or fire mutual aid rules, or that the administration of a cooperative or an FSBA is suspected of being extremely unjust, it may collect from the cooperative or the FSBA the necessary reports on the operations or accounting.

• 皿の裏に二次元コードやICタグを付けることにより、鮮度管理（コンベア上を一定時間以上流れたままになっている寿司を回収する）、売れ筋分析（どのネタがよく売れているか分析し、欠品や廃棄を少なくする）、会計処理効率化（ICタグリーダーで皿を読み取れば、瞬時に正確に料金が計算できる）を行うなど、IT化も進んでいる。
• New features are increasingly introduced like attaching two-dimensional bar codes or IC tags on the undersides of plates to control freshness by removing sushi that is left too long on the conveyer belt, to analyze which items are selling to minimize shortages and disposal, to streamline billing by scanning the codes of plates with IC tag reader to calculate the prices quickly and accurately.

• 市町村の介護保険に関する特別会計において負担する費用のうち、介護予防事業に要する費用の額に前条第一項の第二号被保険者負担率を乗じて得た額（以下この章において「介護予防事業医療保険納付対象額」という。）については、政令で定めるところにより、支払基金が市町村に対して交付する地域支援事業支援交付金をもって充てる。
• With regard to the amount that is obtained by multiplying the payment proportion of the Secondary Insured Person group as set forth in paragraph (1) of the preceding Article to the amount of expenses necessary for a Long-Term Care Prevention Project among the expenses that are imposed on a special account pertaining to Municipal Long-Term Care Insurance (hereinafter referred to as "Amount Subject to Medical Insurance Premium Payment for Long-Term Care Prevention Project" in this Chapter), pursuant to the provisions of a Cabinet Order, the Grants for Supporting Community Support Projects that the Payment Fund provides to a Municipality, shall be allocated to said amount.

• 第二項各号に規定する法人の役員及び職員、業務の範囲、財務及び会計その他の組織、運営及び管理について定める命令等（これらの法人に対する処分であって、これらの法人の解散を命じ、若しくは設立に関する認可を取り消す処分又はこれらの法人の役員若しくはこれらの法人の業務に従事する者の解任を命ずる処分に係る命令等を除く。）
• Administrative Orders, etc. to provide for the officers and employees, scope of business, finance and accounts, and other matters concerning organization, operation and management of the juridical persons as provided for in each item of paragraph 2 of this Article (excluding Administrative Orders, etc. pertaining to the Disposition to order the dissolution or to rescind the approval for the establishment of the juridical persons, or to dismiss the officers or employees of the juridical persons)

• 役員（業務を執行する社員（業務を執行する社員が法人であるときは、その職務を行うべき者を含む。）、取締役、執行役、会計参与（会計参与が法人であるときは、その職務を行うべき社員を含む。）、監査役、代表者若しくは管理人又はこれらに準ずる者をいう。以下この章において同じ。）のうちに、次のいずれかに該当する者がないこと。
• That the person has no Officer (meaning a member in charge of executing business (including, in cases where the member in charge of executing business is a juridical person, a person who is to perform its duties), director, executive officer, accounting advisor (including, in cases where an accounting advisor is a juridical person, the member who is to perform its duties), auditor, representative person, administrator, or any other person equivalent thereto; the same shall apply in this Chapter) who falls under any of the following sub-items:

• 取締役若しくは執行役（相談役、顧問その他いかなる名称を有する者であるかを問わず、会社に対し取締役又は執行役と同等以上の支配力を有するものと認められる者を含む。以下この号、第四十四条第二項、第四十五条第二項及び第五十条の二第六項第八号において同じ。）、会計参与又は監査役のうちに次のいずれかに該当する者のある株式会社
• a stock company whose directors or executive officers (including consultants, advisers, or any other persons who, irrespective of title, are found to have power that is equivalent to or greater than directors or executive officers over said company; hereinafter the same shall apply in this item, Article 44(2), Article 45(2) and Article 50-2(6)(viii)), accounting advisors, or company auditors include a person who falls under any of the following:

• 税理士法第三条第一項第一号若しくは第二号の規定により税理士となる資格を有する者又は税理士試験の試験科目のうち簿記論及び財務諸表論の二科目について同法第七条第一項に規定する政令で定める基準以上の成績を得た者（同条第三項の規定により、同条第一項に規定する政令で定める基準以上の成績を得たものとみなされる者を含む。）　財務会計論
• A person who is qualified to become a licensed tax accountant pursuant to the provisions of Article 3(1)(i) or (ii) of the Licensed Tax Accountants Act, or a person who has gained scores higher than the standards specified by Cabinet Order as prescribed in Article 7(1) of the same Act in two subjects, bookkeeping and financial statement accounting, from among the examination subjects of the tax accountant examination (including a person who is deemed to have gained scores higher than the standards specified by Cabinet Order as prescribed in paragraph (1) of the same Article pursuant to the provisions of the same Article)--　Financial accounting

• イーター機構への請求金額は、接受機構で実施されている会計規則に規定された実勢価格とする。連絡委員会を通して行動する締約者は、提供された役務に応じて請求が行われる上記原則を適用するための詳細な様式に合意する。この協定の附属書一に規定される役務については、イーター機構への請求金額には原価償却に関係するいかなる要素も含まない。
• Charges to the ITER Organization shall be at proven cost as defined by the accounting conventions in force in the Host Organization. The Parties, acting through the Liaison Committee, shall agree the detailed modalities for applying the above-mentioned principle of charging according to the services provided. For those services defined in Annex 1 of this Agreement, the charges made to the ITER Organization shall not include any element for recovery of the capital costs concerned.

• 外国において公認会計士の資格に相当する資格を有し、かつ、会計に関連する日本国の法令について相当の知識を有する者は、内閣総理大臣による資格の承認を受け、かつ、日本公認会計士協会による外国公認会計士名簿への登録を受けて、第二条に規定する業務を行うことができる。ただし、第四条各号のいずれかに該当する者については、この限りでない。
• A person who has a qualification equivalent to the qualification of a certified public accountant in a foreign state and has a reasonable knowledge of Japanese laws and regulations concerning accounting may provide the services prescribed in Article 2 after obtaining approval of the qualification from the Prime Minister and being registered on the foreign certified public accountants roster by the Japanese Institute of Certified Public Accountants; provided, however, that this shall not apply to a person who falls under any of the items of Article 4.

• 金融商品取引業者（有価証券関連業を行う者に限る。以下この条（第四項を除く。）において同じ。）の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員）、監査役又は執行役は、当該金融商品取引業者の親銀行等の取締役、会計参与、監査役若しくは執行役（理事、監事その他これらに準ずる者を含む。）又は使用人を兼ねてはならない。
• A director, accounting advisor (when the accounting advisor is a juridical person, a member who is supposed to conduct the duty), company auditor, or executive officer of a Financial Instruments Business Operator (limited to those engaged in Securities-Related Business; hereinafter the same shall apply in this Article (excluding paragraph (4)) shall not concurrently hold a position of director, accounting advisor, company auditor, or executive officer (including any equivalent person) or work as an employee for a Parent Bank, etc. of said Financial Instruments Business Operator.

• 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。
• 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.

• 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。
• 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).

• 第三十条又は第三十一条の規定による懲戒の処分は、聴聞を行つた後、相当な証拠により第三十条又は第三十一条に規定する場合に該当する事実があると認めたときにおいて、公認会計士・監査審査会の意見を聴いて行う。ただし、懲戒の処分が第四十一条の二の規定による勧告に基づくものである場合は、公認会計士・監査審査会の意見を聴くことを要しないものとする。
• A disciplinary action under the provisions of Article 30 or Article 31 shall be taken when a fact corresponding to the case prescribed in Article 30 or Article 31 has been found to exist based on reasonable evidence after holding a hearing and after hearing the opinion of the Certified Public Accountants and Auditing Oversight Board; provided, however, that when the disciplinary action is one based on a recommendation under the provisions of Article 41-2, it is not necessary to hear the opinion of the Certified Public Accountants and Auditing Oversight Board.

• 公認会計士は、大会社等の財務書類について第二条第一項の業務を行うときは、他の公認会計士若しくは監査法人と共同し、又は他の公認会計士を補助者として使用して行わなければならない。ただし、他の公認会計士若しくは監査法人と共同せず、又は他の公認会計士を補助者として使用しないことにつき内閣府令で定めるやむを得ない事情がある場合は、この限りでない。
• A certified public accountant shall, when providing the services set forth in Article 2(1) concerning the financial documents of a large company, etc., provide the services jointly with another certified public accountant or audit corporation or by employing another certified public accountant as an assistant; provided, however, that this shall not apply when there is an unavoidable circumstance as specified by Cabinet Office Ordinance regarding the failure to work jointly with another certified public accountant or audit corporation or the failure to employ another certified public accountant as an assistant.

• 公認会計士が会社その他の者の財務書類について証明をした場合において、第三十条第一項又は第二項に規定する場合に該当する事実があるときは、内閣総理大臣は、第三十四条の四十から第三十四条の六十二までに定める手続に従い、当該公認会計士に対し、次の各号に掲げる場合の区分に応じ、当該各号に定める額の課徴金を国庫に納付することを命じなければならない。
• In a case where a certified public accountant has attested financial documents of a company or any other person, if a fact corresponding to the case prescribed in Article 30(1) or (2) exists, the Prime Minister shall order said certified public accountant to pay a surcharge of the amount specified in each of the following items for the category of cases respectively set forth therein to the Treasury in accordance with the procedure prescribed in Articles 34-40 to 34-62 inclusive:

• 監査法人は、毎会計年度経過後二月以内に、計算書類（貸借対照表、損益計算書その他監査法人の財産及び損益の状況を示すために必要かつ適当な書類として内閣府令で定めるものをいう。次条及び第三十四条の三十二第一項において同じ。）及び業務の概況その他内閣府令で定める事項を記載した業務報告書を作成し、これらの書類を内閣総理大臣に提出しなければならない。
• An audit corporation shall prepare financial statement accounting (meaning a balance sheet, income statement and other documents categorized by Cabinet Office Ordinance as those necessary and appropriate for indicating the status of the property and the profit and loss of the audit corporation; the same shall apply in the following Article and Article 34-32(1)) and a business report describing the general situation of its business and other matters specified by Cabinet Office Ordinance, and submit those documents to the Prime Minister within two months after the termination of each fiscal year.

• 会計監査人設置会社については、第百二条第五項の監査を受けた計算書類が法令、資産流動化計画及び定款に従い特定目的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内閣府令で定める要件に該当する場合には、当該計算書類については、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社員総会に報告しなければならない。
• With regard to a Company with Accounting Auditors, in cases where the Financial Statements audited under Article 102(5) satisfy the requirements specified by a Cabinet Office Ordinance as those that accurately indicate the status of the property and the profits and losses of a Specific Purpose Company in compliance with laws and regulations, the Asset Securitization Plan, and the articles of incorporation, the provisions of paragraph (2) shall not apply to said Financial Statements. In this case, the directors shall report on the details of the respective Financial Statements at the annual general meeting of members.

• 会社その他の者の財務書類について監査法人の行う第二条第一項の業務にその社員として関与した者が、当該財務書類に係る会計期間又はその翌会計期間（以下この号において「関与社員会計期間」という。）内に当該会社その他の者又はその連結会社等の役員又はこれに準ずる者となつた場合における当該関与社員会計期間に係る当該会社その他の者又はその連結会社等の財務書類
• In the case where a person who participated in the services set forth in Article 2(1) provided by the audit corporation, as its partner, concerning the financial documents of a company or any other person has become an officer for or taken an equivalent position with said company or person or a consolidated company, etc. thereof during the accounting period pertaining to said financial documents or the following accounting period (hereinafter referred to as the 'accounting period relevant to the partner concerned' in this item), the financial documents of said company or person or a consolidated company, etc. thereof pertaining to said accounting period relevant to the partner concerned

• 日雇労働求職者給付金については、国庫は、毎会計年度において第一号に掲げる額が第二号に掲げる額を超える場合には、第一項第二号の規定にかかわらず、同号の規定による国庫の負担額から当該超過額に相当する額を減じた額（その額が当該会計年度において支給した日雇労働求職者給付金の総額の四分の一に相当する額を下回る場合には、その四分の一に相当する額）を負担する。
• With regard to the job applicant benefits for day workers in each fiscal year, in the case where the amount listed in item (i) below exceeds the amount listed in item (ii) below, the National Treasury shall bear the amount obtained by deducting the amount equivalent to said excess amount from the amount to be borne by the National Treasury pursuant to the provisions of item (ii) of paragraph (1), notwithstanding the provisions of the same item (in the case where this amount is less than the amount equivalent to one-fourth of the total amount of the job applicant benefits for day workers paid during said fiscal year, said amount equivalent to one-fourth of the total amount of the job applicant benefits for day workers paid during said fiscal year):

• 登録有限責任監査法人は、その計算書類について、内閣府令で定めるところにより、当該登録有限責任監査法人と政令で定める特別の利害関係のない公認会計士又は監査法人の監査報告書を添付しなければならない。ただし、当該計算書類に係る会計年度における当該登録有限責任監査法人の収益の額その他の政令で定める勘定の額が政令で定める基準に達しない場合は、この限りでない。
• A registered limited liability audit corporation shall attach to its financial statements an audit report by a certified public accountant or audit corporation in which said registered limited liability audit corporation has no special interest as specified by Cabinet Order, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that this shall not apply to the case where the amount of income of said registered limited liability audit corporation or any other amount of account specified by Cabinet Order in the fiscal year pertaining to said financial statements fails to reach the standard specified by Cabinet Order.

• 法律の規定に基づき内閣に置かれる機関若しくは内閣の所轄の下に置かれる機関、宮内庁、内閣府設置法（平成十一年法律第八十九号）第四十九条第一項若しくは第二項に規定する機関、国家行政組織法（昭和二十三年法律第百二十号）第三条第二項に規定する機関、会計検査院若しくはこれらに置かれる機関又はこれらの機関の職員であって法律上独立に権限を行使することを認められた職員
• organs within the Cabinet or organs under the jurisdiction of the Cabinet which were established pursuant to Acts, the Imperial Household Agency, organs provided for in Article 49, paragraph 1 or 2 of the Act for Establishment of the Cabinet Office(Act No. 89 of 1999), organs provided for in Article 3, paragraph 2 of the National Government Organization Act (Act No. 120 of 1948), the Board of Audit or organs established by one of these organs, or the personnel of the above mentioned organs who are authorized by Acts to independently exercise such authority; and,

• 設立時取締役（相互会社の設立に際して取締役となる者をいう。以下同じ。）、設立時会計参与（相互会社の設立に際して会計参与となる者をいう。以下同じ。）、設立時監査役（相互会社の設立に際して監査役となる者をいう。以下同じ。）又は設立時会計監査人（相互会社の設立に際して会計監査人となる者をいう。以下同じ。）の選任は、創立総会の決議によって行わなければならない。
• The election of the directors at incorporation (referring to the persons who become directors at the incorporation of a Mutual Company; the same shall apply hereinafter), accounting advisors at incorporation (referring to the persons who become accounting advisors at the incorporation of a Mutual Company; the same shall apply hereinafter), auditors at incorporation (referring to the persons who become company auditors at the incorporation of a Mutual Company; the same shall apply hereinafter) and accounting auditors at incorporation (referring to the persons who become accounting auditors at the incorporation of a Mutual Company; the same shall apply hereinafter) shall be made by a resolution of the Organizational Meeting.

• 会社法第三百四十五条（会計参与等の選任等についての意見の陳述）の規定は、特定目的会社について準用する。この場合において、同条中「株主総会」とあるのは「社員総会」と、同条第三項中「第二百九十八条第一項第一号」とあるのは「資産流動化法第五十四条第一項第一号」と、同条第五項中「第三百四十条第一項」とあるのは「資産流動化法第七十五条第一項」と読み替えるものとする。
• The provisions of Article 345 (Statement of Opinions on Election of Accounting Advisors, etc.) of the Companies Act shall apply mutatis mutandis to a Specific Purpose Company. In this case, the term 'the shareholders meeting' in that Article shall be deemed to be replaced with 'the general meeting of members,' the phrase 'item (i) of Article 298(1)' in Article 345(3) of that Act shall be deemed to be replaced with 'Article 54(1)(i) of the Asset Securitization Act,' and the term 'Article 340(1)' in Article 345(5) of the Companies Act shall be deemed to be replaced with 'Article 75(1) of the Asset Securitization Act.'

• 会社法第三百三十一条第二項ただし書（取締役の資格等）（同法第三百三十五条第一項（監査役の資格等）において準用する場合を含む。）、第三百三十二条第二項（取締役の任期）（同法第三百三十四条第一項（会計参与の任期）において準用する場合を含む。）、第三百三十六条第二項（監査役の任期）及び第四百二条第五項ただし書（執行役の選任等）の規定は、銀行については、適用しない。
• The provisions of the proviso to Article 331, paragraph (2) (Qualifications of Directors) of the Companies Act (including the cases where it is applied mutatis mutandis pursuant to Article 335, paragraph (1) (Qualifications of Company auditors)), Article 332, paragraph (2) (Directors' Terms of Office) of that Act (including the cases where it is applied mutatis mutandis pursuant to Article 334, paragraph (1) (Accounting Advisors' Terms of Office) of that Act), Article 336, paragraph (2) (Company Auditors' Terms of Office) of that Act and the proviso to Article 402, paragraph (5) (Election of Executive Officers) of that Act shall not apply to Banks.

• 基金事業対象収入額　市町村の介護保険に関する特別会計において計画期間中に収入した金額（第五号の基金事業交付額及び基金事業借入金の額を除く。）の合計額のうち、介護給付及び予防給付に要した費用の額、地域支援事業に要した費用の額、財政安定化基金拠出金の納付に要した費用の額並びに基金事業借入金の償還に要した費用の額に充てるものとして政令で定めるところにより算定した額
• revenue subject to a fund project:　the amount which is calculated pursuant to the provisions of a Cabinet Order to be allocated for the amount of funding necessary to provide for Long-Term Care Benefits and Prevention Benefits, the amount of funding necessary for Community Support Projects, the amount of funding necessary for payment of Fiscal Stability Fund contributions, and the amount of funding necessary for repayment of Borrowings for Fund Project from among the total amount which is received (excluding the amount of grants to a fund project and the amount of Borrowings for Fund Project as set forth in item (v)) during said Plan Term of a special account concerning Long-Term Care Insurance of the Municipality,;

• イーター機器の調達において、様々な種類の変更が起こりうる。イーター機構により変更がなされる場合や、国内機関により変更が求められる場合もある。これら個々の調達変更の影響は、イーター機構により算出され、イーター会計単位(IUA)に換算される。建設期間におけるこれら影響の累積は、各締約者間で清算されるか、さもなければイーター理事会で合意された方法により補償される。
• Various types of changes are likely to occur during the procurement of ITER components. Some of these changes may be initiated by the ITER Organization, and other changes may be requested by the Domestic Agencies. The impact of each procurement change shall be accounted for by the ITER Organization and valued in ITER Units of Account (IUA). During the course of construction, the cumulative impact will be balanced within each Party or otherwise compensated as to be agreed by the ITER Council.

• 開示決定等について行政不服審査法（昭和三十七年法律第百六十号）による不服申立てがあったときは、当該不服申立てに対する裁決又は決定をすべき行政機関の長は、次の各号のいずれかに該当する場合を除き、情報公開・個人情報保護審査会（不服申立てに対する裁決又は決定をすべき行政機関の長が会計検査院の長である場合にあっては、別に法律で定める審査会。）に諮問しなければならない。
• When there is an objection to a Disclosure Decision, etc. pursuant to the provisions of the Administrative Appeal Act (Act No. 160 of 1962), the head of the Administrative Organ who is expected to make a determination or decision on the objection, except the cases that fall under any of the following items, shall consult the Information Disclosure and Personal Information Protection Review Board (When the head of the Administrative Organ who is expected to make a determination or decision on the objection is the head of the Board of Audit, a review board separately provided for by an Act.)

• 公認会計士、外国公認会計士又は監査法人（以下この号において「公認会計士等」という。）が、第四十六条の九の二第一項の調査を受けていないこと、同項の調査に協力することを拒否していることその他の内閣府令で定める事由があることにより日本公認会計士協会が当該公認会計士等に係る同条第二項の報告を行つていない場合において、当該公認会計士等の業務の運営の状況に関して行われるもの
• In the case where, because a certified public accountant, a foreign certified public accountant or an audit corporation (hereinafter referred to as a 'certified public accountant, etc.') has not undergone the investigation set forth in Article 46-9-2(1), has refused to cooperate in the investigation set forth in the same paragraph, or due to any other reason specified by Cabinet Office Ordinance, the Japanese Institute of Certified Public Accountants has not made the report set forth in paragraph (2) of the same Article pertaining to said certified public accountant, etc., the authority exercised in relation to the state of operation of services of said certified public accountant, etc.

• 弁護士法（昭和二十四年法律第二百五号）若しくは外国弁護士による法律事務の取扱いに関する特別措置法（昭和六十一年法律第六十六号）、公認会計士法（昭和二十三年法律第百三号）又は税理士法（昭和二十六年法律第二百三十七号）の規定による懲戒処分により、弁護士会からの除名、公認会計士の登録の抹消又は税理士の業務の禁止の処分を受けた者でこれらの処分の日から三年を経過しないもの
• Any person who has been subjected to exclusion from membership in a bar association, deletion of registration as a certified public accountant, or prohibition of business as a tax accountant through disciplinary action pursuant to provisions of the Attorney Act (Act No. 205 of 1949) or the Act on Special Measures concerning the Handling of Legal Services by Foreign Lawyers (Act No. 66 of 1986), the Certified Public Accountancy Act (Act No. 103 of 1948) or the Tax Accountant Act (Act No. 237 of 1951), and has not yet passed three years from the date of such a disposition;

• 会社法第三百三十一条第二項ただし書（同法第三百三十五条第一項において準用する場合を含む。）、第三百三十二条第二項（取締役の任期）（同法第三百三十四条第一項（会計参与の任期）において準用する場合を含む。）、第三百三十六条第二項（監査役の任期）、第三百八十九条第一項（定款の定めによる監査範囲の限定）及び第四百二条第五項ただし書の規定は、株式会社については、適用しない。
• The provisions of the proviso to Article 331, paragraph (2) (including the cases where it is applied mutatis mutandis pursuant to Article 335, paragraph (1) of the Companies Act), Article 332, paragraph (2) (Directors' Terms of Office) (including the cases where it is applied mutatis mutandis pursuant to Article 334, paragraph (1) (Accounting advisors' terms of office), Article 336, paragraph (2) (Company Auditors' Terms of Office), Article 389, paragraph (1) (Limitation of Scope of Audit by Provisions of Articles of Incorporation), and the proviso to Article 402, paragraph (5) of the Companies Act shall not apply to a Stock Company.

• 会社法第三百三十一条 第二項ただし書（取締役の資格等）（同法第三百三十五条第一項（監査役の資格等）において準用する場合を含む。）、第三百三十二条第二項（取締役の任期） （同法第三百三十四条第一項（会計参与の任期）において準用する場合を含む。）、第三百三十六条第二項（監査役の任期）及び第四百二条第五項ただし書（執 行役の選任等）の規定は、銀行については、適用しない。
• The provisions of the proviso to Article 331(2) (Qualifications of Directors) of the Companies Act (including the cases where it is applied mutatis mutandis pursuant to Article 335(1) (Qualifications of Company auditors)), Article 332(2) (Directors' Terms of Office) of that Act (including the cases where it is applied mutatis mutandis pursuant to Article 334(1) (Accounting Advisors' Terms of Office) of that Act), Article 336(2) (Company Auditors' Terms of Office) of that Act and the proviso to Article 402(5) (Election of Executive Officers) of that Act shall not apply to Banks.

• 前項第一号に掲げる求職者給付については、国庫は、毎会計年度において、支給した当該求職者給付の総額の四分の三に相当する額が徴収法の規定により徴収した一般保険料の額を超える場合には、同号の規定にかかわらず、当該超過額について、同号の規定による国庫の負担額を加えて国庫の負担が当該会計年度において支給した当該求職者給付の総額の三分の一に相当する額に達する額までを負担する。
• In each fiscal year, with regard to the job applicant benefits listed in item (i) of the preceding paragraph, in the case where the amount of the general premiums collected pursuant to the provisions of the Premiums Collection Act is exceeded by the amount equivalent to three-quarters of the total amount of said job applicant benefits paid, the National Treasury shall bear an amount up to the amount equivalent to one-third of the total amount of said job applicant benefits paid during said fiscal year, with regard to said excess amount, in addition to the amount to be borne by the National Treasury pursuant to the provisions of the same item, notwithstanding the provisions of the same item.

• 会社法第三百三十一条第二項ただし書（取締役の資格等）（同法第三百三十五条第一項（監査役の資格等）において準用する場合を含む。）、第三百三十二条第二項（取締役の任期）（同法第三百三十四条第一項（会計参与の任期）において準用する場合を含む。）、第三百三十六条第二項（監査役の任期）及び第四百二条第五項ただし書（執行役の選任等）の規定は、銀行持株会社については、適用しない。
• The provisions of the proviso of Article 331, paragraph (2) (Qualifications of Directors) (including the cases where it is applied mutatis mutandis pursuant to Article 335, paragraph (1) (Qualifications of Company Auditors) of the Companies Act), Article 332, paragraph (2) (Directors' Terms of Office) (including the cases where it is applied mutatis mutandis pursuant to Article 334, paragraph (1) (Accounting Advisors' Terms of Office) of that Act), Article 336, paragraph (2) (Company Auditors' Terms of Office) and the proviso to Article 402, paragraph (5) (Election of Executive Officers) of the Companies Act shall not apply to a Bank Holding Company.

• 各事業年度末から二ヶ月以内に、事務局長は、以下の会計構造に沿い、事業資源管理規則及び国際会計基準(IPSAS)に従いまとめられた、前年の年次収入支出計算書及び貸借対照表を含む年次の財務諸表を会計検査委員会に提出する。検査は、協定第十七条に従って行われる。詳細な手順は、理事会と会計検査委員会との間で同意され、第Ⅲ.19条に規定される実施方法に添付される書類に記載される。
• Within two months of the end of each financial year the Director-General shall submit the Annual Financial Statements, including the income and expenditure accounts and the balance sheet of the previous year, compiled in accordance with these Regulations and the International Public Sector Accounting Standards (IPSAS), and following the budgetary structure, to the Financial Audit Board. The audit shall be made in accordance with Article 17 of the Agreement; detailed procedures shall be set out in a document to be agreed between Council and the Financial Audit Board and attached to the Implementing Measures provided for in Article III.19.

• 清算執行人（特別清算が開始された場合の清算執行人を除く。次項並びに次条第一項及び第四項において同じ。）は、前項の承認を受けた場合において、当該承認に係る同項の会計監査報告に決算報告が法令又は規約に違反し、決算の状況を正しく示していない旨の記載又は記録があるときは、第二項の監査を受けた決算報告及び会計監査報告を投資主総会に提出し、又は提供し、その承認を受けなければならない。
• In cases where the executive liquidator(s) (excluding the executive liquidator(s) in the case where a special liquidation has been commenced; the same shall apply in the following paragraph and paragraph (1) and paragraph (4) of the following Article) has obtained the approval set forth in the preceding paragraph, if in the accounting audit report under the preceding paragraph which is related to said approval it is stated or recorded to the effect that the statement of accounts does not indicate the correct status of the settlement, in violation of laws, regulations, or the certificate of incorporation, the executive liquidator(s) shall submit or provide the statement of accounts audited under paragraph (2) and the accounting auditor report to the Investors' meeting, and shall obtain approval thereat.

• 会社法第三 百三十一条第二項ただし書（取締役の資格等）（同法第三百三十五条第一項（監査役の資格等）において準用する場合を含む。）、第三百三十二条第二項（取締 役の任期）（同法第三百三十四条第一項（会計参与の任期）において準用する場合を含む。）、第三百三十六条第二項（監査役の任期）及び第四百二条第五項た だし書（執行役の選任等）の規定は、銀行持株会社については、適用しない。
• The provisions of the proviso of Article 331(2) (Qualifications of Directors) (including the cases where it is applied mutatis mutandis pursuant to Article 335(1) (Qualifications of Company Auditors) of the Companies Act), Article 332 (2) (Directors' Terms of Office) (including the cases where it is applied mutatis mutandis pursuant to Article 334(1) (Accounting Advisors' Terms of Office)) of that Act), Article 336(2) (Company Auditors' Terms of Office) and the proviso of Article 402(5) (Election of Executive Officers) of the Companies Act shall not apply to a Bank Holding Company.

• 会計監査人設置会社の取締役は、定時社員総会の招集の通知に際して、内閣府令で定めるところにより、社員に対し、前条第五項の監査を受けた計算書類、事業報告及び利益処分案並びに監査報告及び会計監査報告を提供しなければならない。ただし、次条第二項の承認につき議決権を有しない者に対し第五十六条第一項の規定により招集の通知が発せられる場合における当該招集の通知については、この限りでない。
• A director of a Company with Accounting Auditors shall, when issuing notice of an annual general meeting of members, provide the members with Financial Statements, the business report, and the Proposal for Appropriation of Profits that have been audited under paragraph (5) of the preceding Article as well as the audit report and accounting audit report pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that this shall not apply to a notice of such a meeting which is issued under Article 56(1) to persons who do not have voting rights on the approval set forth in paragraph (2) of the following Article.

• 評価は、第一回イーター理事会(IC-1)(または必要に応じて前回の評価)から経過した期間に対して、これらの要素を調査し、イーター機構、運営諮問委員会(MAC)、会計検査委員会(FAB)、TBM計画委員会(TBM PC)、及びイーター理事会(IC)が設立するその他の機関から利用可能な情報を使用できる。さらに詳細な評価の対象範囲は、添付の職務内容（評価の対象範囲）に規定される。
• The assessment shall examine these factors for the period that has elapsed from the First ITER Council (IC-1) (or the last assessment, as applicable) and may make use of the information available from the ITER Organization, Management Advisory Committee (MAC), Financial Audit Board (FAB), TBM Program Committee (TBM PC), and other bodies as may be established by the ITER Council (IC). Further details of the scope of the assessment can be found in the appended Job Description (Scope of Assessment).

• 第七十五条第一項の規定によりこの項の指定を取り消された場合又はこの法律に相当する外国の法令の規定により当該外国において受けているこの項の指定に類する行政処分を取り消された場合において、その取消しの日前三十日以内にその会社の取締役、会計参与、監査役又は執行役（外国会社における外国の法令上これらに相当する者を含む。ホにおいて同じ。）であった者でその取消しの日から五年を経過しない者
• In cases where the designation under this paragraph has been rescinded by provision of Article 75 (1) or the administrative disposition in a foreign state, similar to the designation under this paragraph has been rescinded by provision of foreign laws and regulations equivalent to this Act, those who had been company's director, accounting advisor, company auditor or executive officer (including those of equivalent to these persons in foreign companies under foreign laws and regulations. The same shall apply in (e)) within thirty days prior to the date of rescission, and for whom five years have not passed from the rescission;

• 任命権は、法律に別段の定めのある場合を除いては、内閣、各大臣（内閣総理大臣及び各省大臣をいう。以下同じ。）、会計検査院長及び人事院総裁並びに宮内庁長官及び各外局の長に属するものとする。これらの機関の長の有する任命権は、その部内の機関に属する官職に限られ、内閣の有する任命権は、その直属する機関（内閣府を除く。）に属する官職に限られる。ただし、外局の長に対する任命権は、各大臣に属する。
• Except as otherwise provided for by law, the appointive power shall be vested in the Cabinet, each Minister (this refers to the Prime Minister and Ministers of each Ministry - the same shall apply hereinafter), the President of the Board of Audit, the President of the National Personnel Authority, Grand Steward of the Imperial Household Agency, and the heads of each external bureau. The appointive power held by the head of these organs shall be restricted to government positions within their organizational structure, while the appointive power of the Cabinet shall be restricted to government positions within the organizations directly (excluding the Prime Minister's Office) attached to it. However, the power to appoint heads of external bureaus shall be vested in each Minister.

• 附則第三条から第六条まで、第八条、第九条、第十二条第三項及び第四項、第二十九条並びに第三十六条の規定、附則第六十三条中健康保険法等の一部を改正する法律（平成十八年法律第八十三号）附則第十八条第一項の改正規定、附則第六十四条中特別会計に関する法律（平成十九年法律第二十三号）附則第二十三条第一項、第六十七条第一項及び第百九十一条の改正規定並びに附則第六十六条及び第七十五条の規定　公布の日
• The provisions of Article 3 to Article 6 inclusive, Article 8, Article 9, Article 12, paragraph (3) and paragraph (4), Article 29 and Article 36 of the Supplementary Provisions; the revised provision of Article 18, paragraph (1) of the Supplementary Provisions of the Act Revising a Portion of Health Insurance Act, etc. (Act No. 83 of 2006) in Article 63 of the Supplementary Provisions; the revised provisions of Article 23, paragraph (1), Article 67, paragraph (1) and Article 191 of the Supplementary Provisions of the Act on Special Account (Act No. 23 of 2007) in Article 64 of the Supplementary Provisions; and the provisions of Article 66 and Article 75 of the Supplementary Provisions:　the day of promulgation

• 開示決定等、訂正決定等又は利用停止決定等について行政不服審査法（昭和三十七年法律第百六十号）による不服申立てがあったときは、当該不服申立てに対する裁決又は決定をすべき行政機関の長は、次の各号のいずれかに該当する場合を除き、情報公開・個人情報保護審査会（不服申立てに対する裁決又は決定をすべき行政機関の長が会計検査院長である場合にあっては、別に法律で定める審査会）に諮問しなければならない。
• When there is an appeal against a Disclosure Decision, etc., a Correction Decision, etc. or a Use Suspension Decision, etc. pursuant to the provisions of the Administrative Appeal Act (Act No. 160 of 1962), the head of the Administrative Organ who is expected to make a determination or decision on the appeal shall, except in the cases that fall under any of the following items, consult the Information Disclosure and Personal Information Protection Review Board (when the head of the Administrative Organ who is expected to make a determination or decision on the appeal is head of the Board of Audit, a review board separately provided for by a law):

• 公認会計士は、当該公認会計士、その配偶者又は当該公認会計士若しくはその配偶者が実質的に支配していると認められるものとして内閣府令で定める関係を有する法人その他の団体が、次の各号のいずれかに該当する者（以下「大会社等」という。）から第二条第二項の業務（内閣府令で定めるものに限る。）により継続的な報酬を受けている場合には、当該大会社等の財務書類について、同条第一項の業務を行つてはならない。
• When a certified public accountant, his/her spouse, or a juridical person or any other body having a relationship that is categorized by Cabinet Office Ordinance as one that is found to be substantially controlled by said certified public accountant or his/her spouse continuously receives fees for the services set forth in Article 2(2) (limited to those specified by Cabinet Office Ordinance) from a person who falls under any of the following items (hereinafter referred to as a 'large company, etc.'), the certified public accountant shall not provide the services set forth in paragraph (1) of the same Article concerning the financial documents of said large company, etc.:

• 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。
• 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.'

• 市町村の介護保険に関する特別会計において負担する費用のうち、介護給付及び予防給付に要する費用の額に第二号被保険者負担率を乗じて得た額（以下この章において「医療保険納付対象額」という。）については、政令で定めるところにより、社会保険診療報酬支払基金法（昭和二十三年法律第百二十九号）による社会保険診療報酬支払基金（以下「支払基金」という。）が市町村に対して交付する介護給付費交付金をもって充てる。
• With regard to the amount (hereinafter referred to as "Amount Subject to Medical Insurance Premium Payment" in this Chapter) that is obtained by multiplying the payment percentage of the Secondary Insured Person group to the amount of expense necessary for Long-Term Care Benefits and Prevention Benefits among the expenses that are imposed upon a special account pertaining to Municipal Long-Term Care Insurance, pursuant to the provisions of a Cabinet Order, a Grant for Long-Term Care Benefit Expenses that is provided to a Municipality by the Social Insurance Medical Fee Payment Fund (hereinafter referred to as "Payment Fund") pursuant to the provisions of the Social Insurance Medical Fee Payment Fund Act (Act No. 129 of 1948) shall be allocated to said amount.

• 行政庁は、共済事業を行う組合の業務の健全かつ適切な運営を確保し、組合員その他の共済契約者の保護を図るため特に必要があると認めるときは、その必要の限度において、当該組合の子法人等（子会社その他組合がその経営を支配している法人として主務省令で定めるものをいう。次項並びに次条第四項及び第五項において同じ。）又は共済代理店に対し、当該組合の業務又は会計の状況に関し参考となるべき報告又は資料の提出を求めることができる。
• When an administrative agency finds it to be especially necessary for securing the sound and appropriate administration of the operations of a cooperative engaged in mutual aid activities and for achieving the protection of partner and any other mutual aid contractors, it may, within the limit necessary, request a subsidiary company, etc. (which means a subsidiary company or a juridical person specified by an ordinance of the competent ministry as one whose management is controlled by the cooperative; the same shall apply in the following paragraph, and paragraph (4) and paragraph (5) of the following Article) or a mutual aid agent of said cooperative to submit reports or materials that would provide a reference concerning the status of operations or property of said cooperative.

• 行政庁は、 第百五条の三第二項の規定により報告を徴し、又は第百五条第二項若しくは前条第一項の規定により検査をした場合において、組合若しくは中央会の業務若しく は会計が法令若しくは法令に基づいてする行政庁の処分若しくは定款、規約、共済規程若しくは火災共済規程に違反し、又は組合若しくは中央会の運営が著しく 不当であると認めるときは、その組合又は中央会に対し、期間を定めて必要な措置を採るべき旨を命ずることができる。
• In the case when an administrative agency has collected reports pursuant to the provisions of Article 105-3, paragraph (2) or has carried out an inspection pursuant to the provisions of Article 105, paragraph (2) or paragraph (1) of the preceding Article, if it finds that the operations or accounting of the cooperative or the FSBA violates a law or an ordinance, a disposition given by an administrative agency based on a law or an ordinance, the articles of association, the constitution, mutual aid rules or fire mutual aid rules, or that the administration of the cooperative or the FSBA is extremely unjust, it may order the cooperative or the FSBA to take necessary measures within a certain period.

• 株式会社に対する会社法第三百一条第一項（株主総会参考書類及び議決権行使書面の交付等）、第四百三十二条第一項（会計帳簿の作成及び保存）、第四百三十五条第一項及び第二項（計算書類等の作成及び保存）、第四百三十六条第一項及び第二項（計算書類等の監査等）、第四百三十九条（会計監査人設置会社の特則）並びに第四百四十条第一項（計算書類の公告）の規定の適用については、これらの規定中「法務省令」とあるのは、「内閣府令」とする。
• For the purpose of applying the provisions of Article 301, paragraph (1) (Giving of Reference Documents for Shareholders Meeting and Voting Forms), Article 432, paragraph (1) (Preparation and Retention of Account Books), Article 435, paragraphs (1) and (2) (Preparation and Retention of Financial Statements, etc.), Article 436, paragraphs (1) and (2) (Audit of Financial Statements, etc.), Article 439 (Special Provision on Companies with Accounting Auditors), and Article 440, paragraph (1) (Public Notice of Financial Statements) of the Companies Act to a Stock Company, the term 'Ordinance of the Ministry of Justice' in said provisions shall be deemed to be replaced with 'Cabinet Office Ordinance.'

• 第一項に規定する説明書類が電磁的記録をもつて作成されているときは、公認会計士の事務所において当該説明書類の内容である情報を電磁的方法（電子情報処理組織を使用する方法であつて内閣府令で定めるものをいう。以下同じ。）により不特定多数の者が提供を受けることができる状態に置く措置として内閣府令で定めるものをとることができる。この場合においては、同項の説明書類を、同項の規定により備え置き、公衆の縦覧に供したものとみなす。
• When the explanatory documents prescribed in paragraph (1) have been prepared in the form of electromagnetic records, a certified public accountant may take a measure categorized by Cabinet Office Ordinance as one for making available information on the contents of said explanatory documents to many and unspecified persons by electromagnetic means (meaning a method that uses an electronic data processing system and is specified by Cabinet Office Ordinance; the same shall apply hereinafter) at the office of the certified public accountant. In this case, the explanatory documents set forth in the same paragraph shall be deemed to have been kept and made available for public inspection pursuant to the provisions of the same paragraph.

• 会計監査人の責任については、第三十八条の二から第三十八条の四までの規定を準用する。この場合において、第三十八条の二第五項第三号中「監事」とあるのは「監事又は会計監査人」と、第三十八条の三第二項第二号中「監査報告」とあるのは「監査報告又は会計監査報告」と、第三十八条の四中「役員が」とあるのは「会計監査人が」と、「他の役員」とあるのは「役員又は会計監査人」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。
• With regard to the liability of an accounting auditor, the provisions of Articles 38-2 to 38-4 shall apply mutatis mutandis. In this case, the term 'auditor' in Article 38-2, paragraph (5), item (iii) shall be deemed to be replaced with 'auditor or accounting auditor,' the term 'audit report' in Article 38-3, paragraph (2), item (ii) shall be deemed to be replaced with 'audit report or accounting audit report,' the term 'an officer' in Article 38-4 shall be deemed to be replaced with 'an accounting auditor,' the term 'any other officers' in the same Article shall be deemed to be replaced with 'any officer or accounting auditor,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 附則第五十一条の規定によりなお従前の例によるものとされた給付金に要する費用に関する附則第百三十六条の規定による改正後の特別会計に関する法律の規定の適用については、同法第九十九条第一項第二号イ中「社会復帰促進等事業費」とあるのは、「社会復帰促進等事業費（雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十一条の規定によりなお従前の例によるものとされた給付金を支給する事業に要する費用を含む。）」とする。
• For the purpose of the application of the provisions of the Act on Special Accounts revised by the provision of Article 136 of the Supplementary Provisions with regard to the expenses necessary for the benefits to which the provisions then in force shall remain applicable pursuant to the provision of Article 51 of the Supplementary Provisions, the term "expenses for the social rehabilitation promotion services" in Article 99, paragraph (1), item (ii)(b) of said Act shall be deemed to be replaced with "expenses for the social rehabilitation promotion services (including the expenses necessary for the services for the payment of the benefits to which the provisions then in force shall remain applicable pursuant to the provision of Article 51 of the Supplementary Provisions of the Act for Partial Revision to the Employment Insurance Act, etc. (Act No. 30 of 2007))."

• 第八条の二第二項、第五十三条の二第一項（第五十三条の五第一項において準用する場合を含む。）、第五十三条の四において準用する会社法第三百三十三条第一項若しくは第三項又は第五十三条の七において準用する同法第三百三十七条第一項若しくは第三項の規定により成立後の相互会社の取締役、会計参与、監査役又は会計監査人となることができない者は、それぞれ設立時取締役、設立時会計参与、設立時監査役又は設立時会計監査人となることができない。
• A person who is precluded from being a director, accounting advisor, company auditor or accounting auditor of the Mutual Company after its establishment, pursuant to the provision of Article 8-2, paragraph (2), Article 53-2, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 53-5, paragraph (1)), Article 333, paragraph (1) or (3) of the Companies Act as applied mutatis mutandis pursuant to Article 53-4, or Article 337, paragraph (1) or (3) of that Act as applied mutatis mutandis pursuant to Article 53-7 may not be elected as director at incorporation, accounting advisor at incorporation, auditor at incorporation or accounting auditor at incorporation, respectively.

• 会計監査人設置会社は、計算書類等の写しを、定時社員総会の日の一週間前の日（第六十三条第一項の場合にあっては、同項の提案があった日）から三年間、その支店に備え置かなければならない。ただし、計算書類等が電磁的記録で作成されている場合であって、支店における第四項において準用する会社法第四百四十二条第三項第三号及び第四号に掲げる請求に応じることを可能とするための措置として内閣府令で定めるものをとっているときは、この限りでない。
• A Company with Accounting Auditors shall keep a copy of the Financial Statements, etc. at its branch office for three years from the date one week prior to the date of the annual general meeting of members (in the case referred to in Article 63(1), the date on which the proposal set forth in Article 63(1) was made); provided, however, that this shall not apply to cases where the Financial Statements, etc. have been prepared in the form of Electromagnetic Records and the Company with Accounting Auditors has taken the measures specified by Cabinet Office Ordinance as measures that enable the branch office to respond to requests listed in Article 442(3)(iii) and (iv) of the Companies Act as applied mutatis mutandis pursuant to paragraph (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。
• 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.'

• 機構は、当分の間、第十五条に規定する業務のほか、エネルギー等の使用 の合理化及び再生資源の利用に関する事業活動の促進に関する臨時措置法及び石油及びエネルギー需給構造高度化対策特別会計法の一部を改正する法律（平成十 五年法律第三十七号）の施行前に産業基盤整備基金が締結した債務保証契約に係る同法第一条による改正前の特定事業活動促進法第十条第一号の業務及びこれに 附帯する業務（以下「特定事業活動等促進経過業務」という。）を行う。
• In addition to the functions prescribed in Article 15, NEDO shall, until otherwise stipulated, perform the functions set forth in Article 10, item (i) of the Specific Business Activities Promotion Act prior to its revision under Article 1 of the Act for Partial Revision of the Act on Temporary Measures to Promote Business Activities for the Rational Use of Energy and the Utilization of Recycled Resources and under the Act on Special Accounts for Measures for Advancing the Supply and Demand Structure of Petroleum and Energy (Act No. 37 of 2003) related to loan guarantee contracts that the Industrial Infrastructure Development Fund had concluded prior to the enforcement of said Act, and shall perform other functions incidental thereto (hereinafter referred to as the 'transitional functions related to promoting specific business activities').

• 前項の組合のうち第四十条の二第一項の規定により会計監査人の監査を要するものが子会社その他当該組合と主務省令で定める特殊の関係にある者（以下「子会社等」という。）を有する場合には、当該組合は、毎事業年度、前項の説明書類のほか、当該組合及び当該子会社等の業務及び財産の状況に関する事項として主務省令で定めるものを当該組合及び当該子会社等につき連結して記載した説明書類を作成し、当該組合の事務所に備え置き、公衆の縦覧に供しなければならない。
• In the case where a cooperative set forth in the preceding paragraph that requires an audit by an accounting auditor pursuant to the provisions of Article 40-2, paragraph (1) is a subsidiary or one having a special relationship as specified by an ordinance of the competent ministry with said cooperative (hereinafter referred to as 'subsidiary company, etc.'), said cooperative shall, each business year, prepare, in addition to the explanatory documents set forth in the preceding paragraph, explanatory documents stating the matters specified by an ordinance of the competent ministry as those concerning the status of the operations and property of said cooperative and said subsidiary company, etc. in a consolidated manner for said cooperative and said subsidiary company, etc., keep them at the offices of said cooperative, and provide them for public inspection.

• 第七条の規定の適用については、従前の計理士法（昭和二年法律第三十一号）の規定により業務の禁止の処分を受けた者は、懲戒の処分により公認会計士の登録を抹消された者とみなし、従前の税務代理士法（昭和十七年法律第四十六号）の規定により税務代理士の許可を取り消された者は、懲戒の処分により税理士の登録を取り消されたものとみなし、官吏懲戒令（明治三十二年勅令第六十三号）により免官の処分を受けた者は、公務員であつて懲戒の処分により免職された者とみなす。
• In the application of Article 7, a person who has been prohibited from practicing pursuant to the prior Accountant Law (Keirishi-ho, Act No.31 of 1927) shall be deemed to have had his/her registration as a certified public accountant revoked from the register of certified public accountants as a result of such disciplinary action, a person whose license was revoked pursuant to the prior Tax Accountants Law (Zeimu-dairishi-ho, Act No.46 of 1942) shall be deemed to have had his/her registration as a tax accountant revoked as a result of such disciplinary action, and a person who has been dismissed from his/her office as a government official under the order of the disciplinary action for public officials (Imperial Ordinance No. 63 of 1899) shall be deemed to have been discharged from his/her office as a public officer as a result of such disciplinary action.

• 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
• 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

• 前項の財産目録に計上すべき財産については、その処分価格を付すことが困難な場合を除き、法第七十七条第一項において準用する会社法第四百七十五条（第一号及び第三号を除く。）に掲げる場合に該当することとなった日における処分価格を付さなければならない。この場合において、法第七十七条第一項において準用する会社法第四百七十五条（第一号及び第三号に係る部分を除く。）の規定により清算をする会員商品取引所の会計帳簿については、財産目録に付された価格を取得価額とみなす。
• With regard to the property to be recorded in an inventory of property set forth in the preceding paragraph, the disposal price as on the day when the case has fallen under the cases set forth in the provisions of Article 475 (excluding item (i) and item (iii)) of the Companies Act as applied mutatis mutandis pursuant to Article 77, paragraph (1) of the Act shall be recorded excluding the case where it is difficult to record the disposal price. In this case, with regard to the accounting books of a Member Commodity Exchange which is about to go into liquidation pursuant to the provisions of Article 475 (excluding item (i) and item (iii)) of the Companies Act as applied mutatis mutandis pursuant to Article 77, paragraph (1) of the Act, the price recorded in the inventory of property shall be deemed to be the acquisition cost.

• 公認会計士試験に合格した者（同一の回の公認会計士試験において、第八条に規定する短答式による試験及び論文式による試験の試験科目の全部について、第九条及び第十条の規定により短答式による試験及び論文式による試験を免除された者を含む。第十二条を除き、以下同じ。）であつて、第十五条第一項に規定する業務補助等の期間が二年以上であり、かつ、第十六条第一項に規定する実務補習を修了し同条第七項の規定による内閣総理大臣の確認を受けた者は、公認会計士となる資格を有する。
• A person who has passed the certified public accountant examination (including a person who has been exempted from short-answer method tests and essay method tests, pursuant to the provisions of Article 9 and Article 10, regarding all the examination subjects of the short-answer method tests and essay method tests prescribed in Article 8 in the same session of a certified public accountant examination; the same shall apply hereinafter except in Article 12) who has interned for two years or more as prescribed in Article 15(1) and has completed the professional accountancy education program as prescribed in Article 16(1) and received the confirmation from the Prime Minister under the provisions of paragraph (7) of the same Article is qualified to become a certified public accountant.

• 利害関係人は、内閣総理大臣に対し、前項の調書の縦覧を求め、又は内閣府令で定めるところにより実費を支弁して、その謄本若しくは抄本の交付を求めることができる。ただし、当該公認会計士又はその代理人以外の者は、事件について懲戒処分若しくは第三十四条の五十三第一項から第三項までの規定による決定がされ、又は懲戒処分をしない旨の決定若しくは同条第六項の規定による決定があつた後でなければ、前項の調書の縦覧を求め、又はその謄本若しくは抄本の交付を求めることができない。
• Any interested person may request inspection of the protocol set forth in the preceding paragraph or may request the delivery of a copy or extract thereof by paying the actual cost pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that no person other than the relevant certified public accountant or his/her agent, may request inspection of the protocol set forth in the preceding paragraph or request delivery of a copy or extract thereof until after disciplinary action or a decision under the provisions of Article 34-53(1) to (3) inclusive has been issued or a decision not to instigate disciplinary action or issue a decision under the provisions of paragraph (6) of the same paragraph has been rendered for the case.

• 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。
• 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:

• 前条第一項の規定により会社が承継する債務に係る電信電話債券が簡易生命保険法の一部を改正する法律（平成二年法律第五十号）附則第十条の規定による改正前の簡易生命保険及郵便年金特別会計法（昭和十九年法律第十二号）第一条の簡易生命保険及郵便年金特別会計の積立金による引受けに係るものである場合における当該電信電話債券についての簡易生命保険の積立金の運用に関する法律（昭和二十七年法律第二百十号）第三条第一項の規定の適用については、会社を同項第四号に規定する法人とみなす。
• In cases where the telegraph and telephone bonds pertaining to debts, which are to be succeeded to by the Company under the provisions of paragraph (1) of the preceding article, pertain to subscription by the reserve fund of the Postal Life Insurance Account and the Postal Annuity Special Account stipulated in Article 1 of the Postal Life Insurance Account and the Postal Annuity Special Account Act (Act No. 12 of 1944) prior to its amendment under the provisions of Article 10 of the Supplementary Provisions of the Act Amending Part of the Postal Life Insurance Act (Act No. 50 of 1990), with respect to the application of the provisions of Article 3 paragraph (1) of the Act on the Operation of the Fund of Postal Life Insurance (Act No. 210 of 1952) to said telegraph and telephone bonds, the Company shall be deemed to be a juridical person stipulated in item (iv) of the same paragraph.

• 金融商品取引所にその発行する有価証券を上場しようとする者その他の政令で定める者（大会社等を除く。）の発行する当該有価証券が上場される日その他の政令で定める日の属する会計期間前の三会計期間の範囲内で内閣府令で定める会計期間に係る財務書類について監査法人が監査関連業務を行つた場合には、その者を大会社等とみなして、第三十四条の十一の三の規定を適用する。この場合において、同条中「監査法人は」とあるのは、「第三十四条の十一の五第一項の監査関連業務を行つた監査法人は」とする。
• In the case where an audit corporation has provided audit-related services concerning the financial documents of a person who intends to list the securities he/she issues in a financial instruments exchange or any other person specified by Cabinet Order (excluding a large company, etc.) pertaining to the accounting period specified by Cabinet Office Ordinance not exceeding three accounting periods preceding the accounting period that includes the day on which said securities issued by such person are to be listed or includes any other date specified by Cabinet Order, the provisions of Article 34-11-3 shall apply by deeming such person to be a large company, etc. In this case, the term 'audit corporation' in the same Article shall be deemed to be replaced with 'audit corporation that has provided the audit-related services set forth in Article 34-11-5(1).'

• 平成十二年度から平成十五年度までの間における第一条の規定による改正後の小 規模企業者等設備導入資金助成法施行令第四条第一項の規定の適用については、同項中「県の特別会計」とあるのは、「中小企業の事業活動の活性化等のための 中小企業関係法律の一部を改正する法律（平成十一年法律第二百二十二号）第四条の規定による改正前の中小企業近代化資金等助成法第十条第二項に規定する県 の特別会計の決算上の同法第二条第二項に規定する中小企業設備近代化資金の貸付額及び県の特別会計」とする。
• With regard to the application of the provision of Article 4, paragraph (1) of the Order for Enforcement of the Act on Financial Aid for Introduction of Facilities by Small Sized Enterprise Operators, etc. revised by the provision of Article 1 for the period from fiscal year 2000 until fiscal year 2003, the term 'prefectural special accounting' in the same paragraph shall be deemed to be replaced with 'the amount of lending of the fund for the modernization of equipment of small and medium sized enterprises prescribed in Article 2, paragraph (2) of the Act on Financial and Other Assistance for Modernization of Small and Medium Sized Enterprises prior to the revision by the provision of Article 4 of the Act for Partial Revision of the Acts Related to Small and Medium Sized Enterprises for the Purpose of Vitalization, etc. of Business Activities of Small and Medium Sized Enterprises (Act No. 222 of 1999) on the settlement of the prefectural special accounting prescribed in Article 10, paragraph (2) of the Act on Financial and Other Assistance for Modernization of Small and Medium Sized Enterprises prior to the revision by the provision of Article 4 of the Act for Partial Revision of the Acts Related to Small and Medium Sized Enterprises for the Purpose of Vitalization, etc. of Business Activities of Small and Medium Sized Enterprises, and the prefectural special accounting.'

• 機構は、特定事業活動等 促進経過業務（中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）附則第四条第十五項の規定により機構に対し 出資されたものとされた同項第二号に掲げる財政投融資特別会計の投資勘定からの出資金の額に相当する金額をこれに必要な費用に充てるものに限る。次条第一 項において同じ。）に係る経理については、その他の経理と区分し、特別の勘定（以下「特定事業活動等促進経過勘定」という。）を設けて整理しなければなら ない。
• NEDO shall separate its accounting for transitional functions related to promoting specific business activities (limited to the appropriation for the expenses necessary to perform said transitional functions, of an amount equivalent to the capital contributions from the investment account of the Special Account for the Fiscal Investment and Loan Program as listed in Article 4, paragraph (15), item (ii) of the Supplementary Provisions of the Act to Repeal the Small and Medium Sized Enterprise Corporation Act and the Machinery Credit Insurance Act (Act No. 146 of 2002) that are deemed to have been contributed to NEDO pursuant to the provisions of said paragraph; the same shall apply in paragraph (1) of the following Article) from other accounting, and shall prepare a special account (hereinafter referred to as the 'account for transitional functions related to promoting specific business activities') for orderly disposition.

• 前条第一項の規定により会 社が承継する債務に係る電信電話債券が簡易生命保険法の一部を改正する法律（平成二年法律第五十号）附則第十条の規定による改正前の簡易生命保険及郵便年 金特別会計法（昭和十九年法律第十二号）第一条の簡易生命保険及郵便年金特別会計の積立金による引受けに係るものである場合における当該電信電話債券につ いての簡易生命保険の積立金の運用に関する法律（昭和二十七年法律第二百十号）第三条第一項の規定の適用については、会社を同項第四号に規定する法人とみ なす。
• In cases where the telegraph and telephone bonds pertaining to debts, which are to be succeeded to by the Company under the provisions of paragraph (1) of the preceding article, pertain to subscription by the reserve fund of the Postal Life Insurance Account and the Postal Annuity Special Account stipulated in Article 1 of the Postal Life Insurance Account and the Postal Annuity Special Account Act (Act No. 12 of 1944) prior to its amendment under the provisions of Article 10 of the Supplementary Provisions of the Act Amending Part of the Postal Life Insurance Act (Act No. 50 of 1990), with respect to the application of the provisions of Article 3 paragraph (1) of the Act on the Operation of the Fund of Postal Life Insurance (Act No. 210 of 1952) to said telegraph and telephone bonds, the Company shall be deemed to be a juridical person stipulated in item (iv) of the same paragraph.

• 金融商品取引所にその発行する有価証券を上場しようとする者その他の政令で定める者の発行する有価証券が上場される日その他の政令で定める日の属する会計期間前の三会計期間の範囲内で内閣府令で定める会計期間に係る財務書類について前条第二項に規定する大規模監査法人が監査関連業務を行つた場合には、その者を同条第一項に規定する上場有価証券発行者等とみなして、同項の規定を適用する。この場合において、同項中「大規模監査法人」とあるのは、「次条第二項の監査関連業務を行つた大規模監査法人」とする。
• In the case where a large audit corporation prescribed in paragraph (2) of the preceding Article has provided audit-related services concerning the financial documents of a person who intends to list the securities he/she issues in a financial instruments exchange or any other person specified by Cabinet Order pertaining to the accounting period specified by Cabinet Office Ordinance not exceeding three accounting periods preceding the accounting period that includes the day on which said securities issued by such person are to be listed or includes any other date specified by Cabinet Order, the provisions of paragraph (1) of the same Article shall apply by deeming such person to be a listed securities issuer, etc. prescribed in the same paragraph. In this case, the term 'large audit corporation' in the same paragraph shall be deemed to be replaced with 'large audit corporation that has provided the audit-related services set forth in paragraph (2) of the following Article.'

• 審査会は、第四十九条の四第二項又は第三項の規定に基づき第四十六条の十二第一項、第四十九条の三第一項若しくは第二項又は第四十九条の三の二第一項若しくは第二項の規定による権限を行使した場合において、必要があると認めるときは、その結果に基づき、公認会計士、外国公認会計士若しくは監査法人の第二条第一項の業務、外国監査法人等の同項の業務に相当すると認められる業務又は日本公認会計士協会の事務の適正な運営を確保するため行うべき行政処分その他の措置について内閣総理大臣に勧告することができる。
• The Board may, when it has exercised its authority under the provisions of Article 46-12(1), Article 49-3(1) or (2) or Article 49-3-2(1) or (2) based on the provisions of Article 49-4(2) or (3) and finds it necessary, make recommendations to the Prime Minister concerning an administrative actions or any other measure to be taken in order to assure proper operations of the services set forth in Article 2(1) provided by a certified public accountant, foreign certified public accountant or audit corporation, the services that are found to correspond to those set forth in the same paragraph provided by a foreign audit firm, etc., or the affairs of the Japanese Institute of Certified Public Accountants, based on the result of such exercise of authority.

• 監査法人は、大会社等の財務書類について第二条第一項の業務を行う場合において、当該監査法人の社員が当該大会社等の七会計期間の範囲内で政令で定める連続会計期間のすべての会計期間に係る財務書類について当該社員が監査関連業務（第二十四条の三第三項に規定する監査関連業務をいう。以下この条から第三十四条の十一の五までにおいて同じ。）を行つた場合には、当該政令で定める連続会計期間の翌会計期間以後の政令で定める会計期間に係る当該大会社等の財務書類について当該社員に監査関連業務を行わせてはならない。
• In the case where an audit corporation provides the services set forth in Article 2(1) concerning the financial documents of a large company, etc., if a partner of said audit corporation has provided audit-related services (meaning the audit-related services prescribed in Article 24-3(3); hereinafter the same shall apply in this Article to Article 34-11-5 inclusive) concerning the financial documents pertaining to all accounting periods of consecutive accounting periods as specified by Cabinet Order not exceeding seven accounting periods of a large company, etc., the audit corporation shall not have said partner provide audit-related services concerning the financial documents of said large company, etc. pertaining to an accounting period specified by Cabinet Order which comes in or after the accounting period following said consecutive accounting periods as specified by Cabinet Order.

• 特別遺族給付金の支給に要する費用については、労災保険法による労働者災害補償保険事業の保険給付費とみなして、労働保険特別会計法（昭和四十七年法律第十八号）の規定を適用する。この場合において、同法第四条第二項第一号中「労災保険事業の保険給付費」とあるのは、「労災保険事業の保険給付費（石綿による健康被害の救済に関する法律第六十九条第三項の規定により労災保険事業の保険給付費とみなされた同法第五十九条第一項の特別遺族給付金の支給に要する費用を含む。）」とするほか、必要な技術的読替えは、政令で定める。
• The expense required for the payment of the special survivor benefit shall be deemed to be the insurance benefit expense of worker's accident compensation insurance business under the Worker's Accident Insurance Act, and the provisions of the Labor Insurance Special Account Act (Act No. 18 of 1972) shall apply to the said expense. In such case, the term "the insurance benefit expense of accident insurance business" in Item 1, Paragraph 2, Article 4 of the same Act shall be deemed to be replaced with "the insurance benefit expense of accident insurance business (including the expense required for the payment of the special survivor benefit set forth in Paragraph 1, Article 59 of the Act on Asbestos Health Damage Relief deemed as the insurance benefit expense of accident insurance business pursuant to the provision of Paragraph 3, Article 69 of the same Act)," and the other necessary replacement of technical terms shall be prescribed in the Cabinet Order.

• 国又は地方公共団体の予算、決算及び会計について定める命令等（入札の参加者の資格、入札保証金その他の国又は地方公共団体の契約の相手方又は相手方になろうとする者に係る事項を定める命令等を除く。）並びに国又は地方公共団体の財産及び物品の管理について定める命令等（国又は地方公共団体が財産及び物品を貸し付け、交換し、売り払い、譲与し、信託し、若しくは出資の目的とし、又はこれらに私権を設定することについて定める命令等であって、これらの行為の相手方又は相手方になろうとする者に係る事項を定めるものを除く。）
• Administrative Orders, etc. to provide for the budget, settlement of accounts and account of the national government or local public entities (except for Administrative Orders, etc. to provide for the qualification of the bidders, deposit for bid participation and other matters concerning the contractors or those who would like to contract with the national government or the local public entities), and Administrative Orders, etc. to provide for the management of the properties and the materials of the national government or local public entities (except for Administrative Orders, etc. providing for the matters pertaining to the parties or those who would like to be when the national government or local public entities loan, exchange, sell, transfer, entrust or contribute the properties and the materials, or establish private rights on them)

• 前項に規定する会計監査人の監査を要する組合については、会社法第四百三十九条及び第四百四十四条（第三項を除く。）の規定を準用する。この場合において、同法第四百三十九条並びに第四百四十四条第一項、第四項及び第六項中「法務省令」とあるのは「主務省令」と、同条第一項中「その子会社」とあるのは「その子会社等（中小企業等協同組合法第六十一条の二第二項に規定する子会社等をいう。）」と、「作成することができる」とあるのは「作成しなければならない」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。
• With regard to a cooperative for which an audit by an accounting auditor prescribed in the preceding paragraph is required, the provisions of Article 439 and Article 444 (excluding paragraph (3)) of the Companies Act shall apply mutatis mutandis. In this case, the term 'Ordinance of the Ministry of Justice' in Article 439 and Article 444, paragraph (1), paragraph (4) and paragraph (6) of the same Act shall be deemed to be replaced with 'ordinance of the competent ministry,' the term 'its subsidiaries' in paragraph (1) of the same Article shall be deemed to be replaced with 'its subsidiaries, etc. (which means subsidiaries, etc. prescribed in Article 61-2, paragraph (2) of the Small and Medium-Sized Enterprise Cooperatives Act),' and the phrase 'may, pursuant to' in the same paragraph shall be deemed to be replaced with 'shall, pursuant to,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• ｢候間至急御返却有之度猶及御掛合候也 壬申七月十三日 大蔵省 陸軍省御中 第七百二十三号 スナイトル銃空包 六万四百八拾発 入箱式拾壱個 但壱箱弐千八百八十宛 右陸軍省御用ニ付可差出旨於此県西郷少輔殿ヨリ致承知今般有功鑑ヘ積入差廻候間着船之上御請取相成度荷作其他本艦迄運送入費ハ当処会計掛ヨリ明細書差出候間急便御差送候被下度此段御伺申上候也 壬申六月廿六日 鹿児島県 大砲製造所 陸軍省秘史局御中 第七百二十四号 城地御伺之義ニ付申上書 陸省官員出張ヲ以御取調有之候福島城之義委詳別紙之通当四月中相伺置候｣
• 候間至急御返却有之度猶及御掛合候也 壬申七月十三日 大蔵省 陸軍省御中 第七百二十三号 スナイトル銃空包 六万四百八拾発 入箱式拾壱個 但壱箱弐千八百八十宛 右陸軍省御用ニ付可差出旨於此県西郷少輔殿ヨリ致承知今般有功鑑ヘ積入差廻候間着船之上御請取相成度荷作其他本艦迄運送入費ハ当処会計掛ヨリ明細書差出候間急便御差送候被下度此段御伺申上候也 壬申六月廿六日 鹿児島県 大砲製造所 陸軍省秘史局御中 第七百二十四号 城地御伺之義ニ付申上書 陸省官員出張ヲ以御取調有之候福島城之義委詳別紙之通当四月中相伺置候'

• 会社法第六百六十八条から第六百七十一条までの規定は、無限責任監査法人の任意清算について準用する。この場合において、同法第六百六十八条第一項及び第六百六十九条中「第六百四十一条第一号から第三号まで」とあるのは「公認会計士法第三十四条の十八第一項第一号又は第二号」と、同条中「法務省令」とあるのは「内閣府令」と、同条第二項中「同項」とあるのは「前条第一項」と、同法第六百七十条第三項中「第九百三十九条第一項」とあるのは「公認会計士法第三十四条の二十第六項において準用する第九百三十九条第一項」と読み替えるものとする。
• The provisions of Articles 668 to 671 inclusive of the Companies Act shall apply mutatis mutandis to the voluntary liquidation of unlimited liability audit corporations. In this case, the term 'Article 641(i) to (iii) inclusive' in Article 668(1) and Article 669 of the same Act shall be deemed to be replaced with 'Article 34-18(1)(i) or (ii) of the Certified Public Accountants Act,' the term 'Ordinance of the Ministry of Justice' in Article 669 of the same Act shall be deemed to be replaced with 'Cabinet Office Ordinance,' the term 'that paragraph' in paragraph (2) of the same Article shall be deemed to be replaced with 'paragraph (1) of the preceding Article,' and the term 'Article 939(1)' in Article 670(3) of the same Act shall be deemed to be replaced with 'Article 939(1) as applied mutatis mutandis pursuant to Article 34-20(6) of the Certified Public Accountants Act.'

• この法律の施行の日が独立行政法人通則法の一部を改正する法律の施行に伴 う関係法律の整備等に関する法律（平成二十一年法律第　　　号）の施行の日前である場合には、第三条のうち、独立行政法人新エネルギー・産業技術総合開発 機構法附則第十五条第三項の改正規定中「附則第十五条第三項中」とあるのは「附則第十四条第二項及び第十五条第三項中」とし、前条のうち、特別会計に関す る法律第八十五条第三項第一号イの改正規定中「可燃性天然ガス及び石炭の利用の促進又は」とあるのは「可燃性天然ガス及び石炭の利用の促進若しくは」とす る。
• In the case where the day of enforcement of this Act falls before the day of enforcement of the Act on the Rearrangement of Relevant Acts Upon Enforcement of the Act for the Partial Revision of the Act on General Rules for Incorporated Administrative Agencies (Act No. of 2009), in Article 3, the phrase 'in Article 15, paragraph (3) of the Supplementary Provisions' in the provisions for revising Article 15, paragraph (3) of the Act on the New Energy and Industrial Technology Development Organization shall be deemed to be replaced with 'in Article 14, paragraph (2) and Article 15, paragraph (3) of the Supplementary Provisions'; and the phrase 'promotion of the utilization of combustible natural gas and coal or' in the provisions for revising Article 85, paragraph (3), item (i), (a) of the Act on Special Accounts shall be deemed to be replaced with 'promotion of the utilization of combustible natural gas and coal or.'

• 日本公認会計士協会は、第一項の規定により登録申請書の提出があつた場合において、登録を受けようとする者が公認会計士となることができる者であり、かつ、登録を受けることができる者であると認めたときは、遅滞なく登録を行い、登録を受けようとする者が公認会計士となることができない者又は登録を受けることができない者であると認めたときは、資格審査会（第四十六条の十一に規定する資格審査会をいう。第二十一条第二項、第三十四条の十の十一第二項及び第三十四条の十の十四第二項において同じ。）の議決に基づいて、登録を拒否しなければならない。
• The Japanese Institute of Certified Public Accountants, in a case where a written application for registration has been submitted pursuant to the provisions of paragraph 1 and if it finds the person seeking registration to be a person who can become a certified public accountant and who can obtain registration, shall carry out the registration without delay, and if it finds the person seeking registration to be a person who cannot become a certified public accountant or who cannot obtain registration, shall refuse the registration based on a resolution of the Qualification Screening Board (meaning the Qualification Screening Board prescribed in Article 46-11; the same shall apply in Article 21(2), Article 34-10-11(2) and Article 34-10-14(2)).

• 金融商品取引所（金融商品取引法第二条第十六項に規定する金融商品取引所をいう。以下同じ。）にその発行する有価証券を上場しようとする者その他の政令で定める者（大会社等を除く。）の発行する当該有価証券が上場される日その他の政令で定める日の属する会計期間前の三会計期間の範囲内で内閣府令で定める会計期間に係るその者の財務書類について公認会計士が監査関連業務を行つた場合には、その者を大会社等とみなして、前項の規定を適用する。この場合において、同項中「公認会計士は」とあるのは、「次項の監査関連業務を行つた公認会計士は」とする。
• In a case where a certified public accountant has provided audit-related services concerning the financial documents of a person who intends to list the securities he/she issues in a financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2(16) of the Financial Instruments and Exchange Act; the same shall apply hereinafter) or any other person specified by Cabinet Order (excluding a large company, etc.) pertaining to the accounting period specified by Cabinet Office Ordinance not exceeding three accounting periods preceding the accounting period that includes the day on which said securities issued by such person are to be listed or includes any other date specified by Cabinet Order, the provisions of the preceding paragraph shall apply by deeming such person to be a large company, etc. In this case, the term 'certified public accountant' in the same paragraph shall be deemed to be replaced with 'certified public accountant who has provided the audit-related services set forth in the following paragraph.'

• 内閣総理大臣は、会社その他の者の同一の会計期間に係る財務書類の二以上の証明について前項の決定（第三十一条の二第一項の規定に係るものに限る。以下この項において同じ。）をしなければならない場合には、同条第一項の規定による額に代えて、それぞれの決定に係る事実について同項の規定により計算した額（以下この項及び次項において「個別決定ごとの算出額」という。）のうち最も高い額を内閣府令で定めるところにより当該個別決定ごとの算出額に応じてあん分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。
• The Prime Minister shall, in the case where he/she must render a decision set forth in the preceding paragraph (limited to that pertaining to the provisions of Article 31-2(1); hereinafter the same shall apply in this paragraph) for two or more attestations of financial documents pertaining to the same accounting period of a company or any other person, render a decision ordering the respondent to pay to the Treasury, in lieu of the amount under the provisions of paragraph (1) of the same Article, a surcharge of an amount corresponding to the amount obtained by dividing proportionately the highest of the amounts calculated pursuant to the provisions of the same paragraph for the facts pertaining to the respective decisions (hereinafter referred to as the 'amounts calculated for the individual decisions' in this paragraph and the following paragraph) in accordance with said amounts calculated for the individual decisions, pursuant to the provisions of a Cabinet Office Ordinance.

• 会社法第三百四十二条（累積投票による取締役の選任）の規定は社員が特定目的会社の取締役を選任する場合について、同法第三百四十四条第一項及び第二項（会計監査人の選任に関する監査役の同意等）の規定は特定目的会社について、それぞれ準用する。この場合において、これらの規定中「株主総会」とあるのは「社員総会」と、同法第三百四十二条第三項中「第三百八条第一項」とあるのは「資産流動化法第五十九条第一項」と、「株式一株（単元株式数を定款で定めている場合にあっては、一単元の株式）」とあるのは「特定出資又は優先出資一口」と読み替えるものとする。
• The provisions of Article 342 (Election of Directors by Cumulative Vote) of the Companies Act shall apply mutatis mutandis to cases where the members appoint the director of a Specific Purpose Company and Article 344(1) and (2) (Consent of Company Auditors to the Election of Accounting Auditors) of that Act shall apply mutatis mutandis to a Specific Purpose Company. In this case, the term 'shareholders meeting' in these provisions shall be deemed to be replaced with 'general meeting of members,' and the phrases 'Article 308(1)' and 'for each one share the shareholder holds (or, in cases where the Share Units provided for in the articles of incorporation for each one unit of the shares the shareholder holds)' in Article 342(3) of that Act shall be deemed to be replaced with 'Article 59(1) of the Asset Securitization Act' and 'for each one unit of Specified Equity or Preferred Equity.'

• 東西それぞれに与力20騎と同心50人が付いていたが、享保年間から元文年間にかけて訴訟の受付と市中警備を担当する番方、闕所された財物の処分を入札監督などを担当する闕所方、制札や各種証明書の発給や宗門改・鉄砲改・浪人改を行う証文方、建築の届出・確認や道路管理などの都市計画を行う新家方、奉行所内外の監察業務を行う目付（後に新家方を統合して目付方とも）、奉行所内の会計・公的な入札業務及び天領の年貢収納を行う勘定方、一般の刑事・行政を扱う公事方、鴨川の管理を行う川方といった担当部門に分離されてそこに与力・同心が配置されるようになる。
• During the Kyoho and Genbun era, 20 yoriki (a police sergeant) and 50 doshin (a police constable), who used to serve for each of the East and West Magistrates, came to be dispatched to separate divisions such as Ban-kata responsible for lawsuit registration and city guard, Kessho-gata responsible for bidding and managing confisticated properties, Shomon-gata responsible for issuing paper bills and various certificates as well as checking the religion, gun-owning and ronin status, Niinomi-gata responsible for urban development including construction registration and checking as well as road management, Metsuke responsible for auditing the Magistrate both internally and externally (later merged with Niinomi-gata to be collectively called Metsuke-gata), Kanjo-gata responsible for the Magistrate's accounting, official bidding and collecting land taxes from the shogunate demesne, Kuji-kata responsible for general criminal investigation and administration, and Kawa-gata responsible for management of the Kamo-gawa River.

• 内閣総理大臣は、会社その他の者の同一の会計期間に係る財務書類の二以上の証明について第一項の決定（第三十四条の二十一の二第一項の規定に係るものに限る。以下この項において同じ。）をしなければならない場合には、同条第一項の規定による額に代えて、それぞれの決定に係る事実について同項の規定により計算した額（以下この項及び次項において「個別決定ごとの算出額」という。）のうち最も高い額を内閣府令で定めるところにより当該個別決定ごとの算出額に応じてあん分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。
• The Prime Minister shall, in the case where he/she must render a decision set forth in paragraph (1) (limited to that pertaining to the provisions of Article 34-21-2(1); hereinafter the same shall apply in this paragraph) on two or more attestations of financial documents pertaining to the same accounting period of a company or any other person, render a decision ordering the respondent to pay to the Treasury, in lieu of the amount under the provisions of paragraph (1) of the same Article, a surcharge of an amount corresponding to the amount obtained by dividing proportionately the highest of the amounts calculated pursuant to the provisions of the same paragraph for the facts pertaining to the respective decisions (hereinafter referred to as the 'amounts calculated for the individual decisions' in this paragraph and the following paragraph) in accordance with said amounts calculated for the individual decisions, pursuant to the provisions of a Cabinet Office Ordinance.

• 金融商品取引業者（第一種金融商品取引業又は投資運用業を行う者に限る。以下この項において同じ。）の取締役又は執行役は、他の会社の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員。以下この項において同じ。）、監査役若しくは執行役に就任した場合（他の会社の取締役、会計参与、監査役又は執行役が金融商品取引業者の取締役又は執行役を兼ねることとなつた場合を含む。）又は他の会社の取締役、会計参与、監査役若しくは執行役を退任した場合には、内閣府令で定めるところにより、遅滞なく、その旨を内閣総理大臣に届け出なければならない。
• When a director or executive officer of a Financial Instruments Business Operator (limited to those engaged in Type I Financial Instruments Business or Investment Management Business; hereinafter the same shall apply in this paragraph) has taken up a position of director, accounting advisor (when an accounting advisor is a juridical person, a member who is supposed to conduct the duty; hereinafter the same shall apply in this paragraph), company auditor, or executive officer for another company (including the cases where a director, accounting advisor, company auditor, or executive officer of other company came to concurrently hold a position of director or executive officer for a Financial Instruments Business Operator), or he/she resigned from a position of director, accounting advisor, company auditor, or executive officer for another company, he/she shall notify to that effect to the Prime Minister without delay, pursuant to the provisions of a Cabinet Office Ordinance.

• 書類の送達については、民事訴訟法第九十九条、第百一条から第百三条まで、第百五条、第百六条、第百七条第一項（第二号及び第三号を除く。）及び第三項、第百八条並びに第百九条の規定を準用する。この場合において、同法第九十九条第一項中「執行官」とあり、及び同法第百七条第一項中「裁判所書記官」とあるのは「金融庁の職員」と、同法第百八条中「裁判長」とあるのは「内閣総理大臣又は審判長（公認会計士法第三十四条の四十二第一項ただし書の場合にあっては、審判官）」と、同法第百九条中「裁判所」とあるのは「内閣総理大臣又は審判官」と読み替えるものとする。
• The provisions of Article 99, Articles 101 to 103 inclusive, Article 105, Article 106, Article 107(1) (excluding item (ii) and item (iii)) and (3), Article 108 and Article 109 of the Administrative Procedure Act shall apply mutatis mutandis to the service of documents. In this case, the term 'court enforcement officer' in Article 99(1) of the same Act and the term 'court clerk' in Article 107(1) of the same Act shall be deemed to be replaced with 'official of the Financial Services Agency,' the term 'presiding judge' in Article 108 of the same Act shall be deemed to be replaced with 'Prime Minister or the chief hearing examiner (the hearing examiner in the case of the proviso to Article 34-42(1) of the Certified Public Accountants Act)' and the term 'court' in Article 109 of the same Act shall be deemed to be replaced with 'Prime Minister or a hearing examiner.'

• 受益権原簿、規約、投資主名簿、投資法人債原簿、議事録、財産目録、会計帳簿、貸借対照表、損益計算書、資産運用報告、金銭の分配に係る計算書、第百二十九条第二項の附属明細書、会計監査報告、決算報告又は第百四十九条第一項、第百四十九条の六第一項、第百四十九条の十第一項、第百四十九条の十一第一項若しくは第百四十九条の十六第一項若しくは第百三十九条の七において準用する会社法第六百八十二条第一項若しくは第六百九十五条第一項の書面若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
• When the person has failed to state or record the matters to be stated or recorded in the registry of beneficial interest holders, certificate of incorporation, Investors registry, Investment Corporation Bonds registry, minutes, inventory of property, accounting books, balance sheet, profit and loss statement, asset investment report, statements related to the distribution of monies, the annexed detailed statement set forth in Article 129, paragraph (2), accounting audit report, statement of accounts or the documents or Electromagnetic Record set forth in Article 149, paragraph (1), Article 149-6, paragraph (1), Article 149-10, paragraph (1), Article 149-11, paragraph (1), or Article 149-16, paragraph (1) of this Act or the provisions of Article 682, paragraph (1) or Article 695 of the Companies Act as applied mutatis mutandis pursuant to Article 139-7, or who has made a false statement or record;

• 都道府県知事は、保護施設の管理者に対して、その業務又は会計の状況その他必要と認める事項の報告を命じ、又は当該職員に、その施設に立ち入り、その管理者からその設備及び会計書類、診療録その他の帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。第五十四条第一項において同じ。）の閲覧及び説明を求めさせ、若しくはこれを検査させることができる。
• A prefectural governor may order the manager of a public assistance facility to report on the state of its operations or accounting or any other matters that are found to be necessary, or have a relevant official enter the facility, have him/her request the manager to allow the inspection of and provide a statement of explanation with regard to the equipment as well as accounting documents, medical records and any other books and documents (including electromagnetic records [which mean records prepared in an electronic form, magnetic form or any other form that cannot be recognized by human senses, and which are provided for use in information processing by computers] in the case where electromagnetic records have been prepared or preserved in lieu of the preparation or preservation of such books and documents; the same shall apply in Article 54, paragraph (1)), or have him/her carry out an inspection thereof.

• 内閣総理大臣は、銀行持株会社が法令、定款若しくは法令に基づく内閣総理大臣の処分に違反したとき又は公益を害する行為をしたときは、当該銀行持株会社に対しその取締役、執行役、会計参与若しくは監査役の解任その他監督上必要な措置を命じ、若しくは当該銀行持株会社の第五十二条の十七第一項若しくは第三項ただし書の認可を取り消し、又は当該銀行持株会社の子会社である銀行に対しその業務の全部若しくは一部の停止を命ずることができる。この場合において、同条第一項の認可のうち設立に係るものは、当該認可を受けて設立された銀行持株会社に対して与えられているものとみなす。
• The Prime Minister may, if a Bank Holding Company has violated any laws and regulations, its articles of incorporation or a disposition given by the Prime Minister based on any laws and regulations or has committed an act that harms the public interest, order the Bank Holding Company to take necessary measures for the purpose of supervision, including dismissal of its director, executive officer, accounting advisor or company auditor, rescind the authorization set forth in Article 52-17, paragraph (1) or the proviso to Article 52-17, paragraph (3) granted to the Bank Holding Company, or order the Bank which is the Subsidiary Company of that Bank Holding Company to suspend the whole or part of its business. In this case, the authorization set forth in paragraph (1) of that Article related to the establishment shall be deemed to be granted to the Bank Holding Company established under the authorization.

• 内閣総理大臣は、銀行持株会社が法令、定款若しくは法令に基 づく内閣総理大臣の処分に違反したとき又は公益を害する行為をしたときは、当該銀行持株会社に対しその取締役、執行役、会計参与若しくは監査役の解任その 他監督上必要な措置を命じ、若しくは当該銀行持株会社の第五十二条の十七第一項若しくは第三項ただし書の認可を取り消し、又は当該銀行持株会社の子会社で ある銀行に対しその業務の全部若しくは一部の停止を命ずることができる。この場合において、同条第一項の認可のうち設立に係るものは、当該認可を受けて設 立された銀行持株会社に対して与えられているものとみなす。
• The Prime Minister may, if a Bank Holding Company has violated any laws and regulations, its articles of incorporation or a disposition given by the Prime Minister based on any laws and regulations or has committed an act that harms the public interest, order the Bank Holding Company to take necessary measures for the purpose of supervision, including dismissal of its director, executive officer, accounting advisor or company auditor, rescind the authorization set forth in Article 52-17(1) or the proviso to Article 52-17(3) granted to the Bank Holding Company, or order its subsidiary Bank to suspend the whole or part of its business. In this case, the authorization set forth in paragraph (1) of that Article that was granted for establishment of the Bank Holding Company shall be deemed to be granted to the Bank Holding Company established under the authorization.

• 会社法第三百九十八条第一項及び第二項（定時株主総会における会計監査人の意見の陳述）の規定は特定目的会社の会計監査人について、同法第三百九十九条第一項（会計監査人の報酬等の決定に関する監査役の関与）の規定は特定目的会社の会計監査人及び一時会計監査人の職務を行うべき者について、それぞれ準用する。この場合において、同法第三百九十八条第一項中「第三百九十六条第一項」とあるのは「資産流動化法第九十一条第一項」と、「法令又は定款」とあるのは「法令、資産流動化計画又は定款」と、同項及び同条第二項中「定時株主総会」とあるのは「定時社員総会」と読み替えるものとする。
• The provisions of Article 398(1) and (2) (Statement of Opinions at Annual Shareholders Meeting) of the Companies Act shall apply mutatis mutandis to the accounting auditors of a Specific Purpose Company, and Article 399(1) (Involvement of Company Auditors in Decision on Remuneration for Accounting Auditors) of that Act shall apply mutatis mutandis to the accounting auditors and the persons who temporarily perform the duties of accounting auditors of a Specific Purpose Company. In this case, the terms 'Article 396(1)' and 'laws and regulations or the articles of incorporation' in Article 398(1) of that Act shall be deemed to be replaced with 'Article 91(1) of the Asset Securitization Act' and 'laws and regulations, the Asset Securitization Plan, or the articles of incorporation,' and the term 'annual shareholders meeting' in Article 398(1) and (2) of the Companies Act shall be deemed to be replaced with 'annual general meeting of members.'

• 資産流動化計画に定められた特定資産の譲渡人、当該特定資産の管理及び処分に係る業務を行わせるために設定された信託の受託者である信託会社等（第二百条第三項の規定に基づき同項各号の財産に係る管理及び処分に係る業務を委託した場合にあっては、その受託者）若しくは当該特定資産が信託の受益権である場合における当該信託の受託者（以下この号並びに第九十一条第四項第二号及び第三号において「特定資産譲渡人等」という。）若しくは特定資産譲渡人等の取締役、会計参与、監査役若しくは執行役から公認会計士若しくは監査法人の業務以外の業務により継続的な報酬を受けている者又はその配偶者
• a person who is a transferor of the Specified Assets, a Trust Company, etc. who is the trustee of a trust which has been created for having business conducted pertaining to the administration and disposition of said Specified Assets (in cases where business pertaining to the administration and disposition of property set forth in the items of Article 200(3) is entrusted under Article 200(3), its Entrustee) or the trustee of a trust in cases where said Specified Assets are beneficial interests in a trust (hereinafter such persons shall collectively be referred to as 'Transferor of Specified Assets, etc.' in this item and Article 91(4)(ii) and (iii)), who is provided for in the Asset Securitization Plan, any person who continuously receives remuneration from the director, accounting advisor, auditing firm, or executive officer of the Transferor of Specified Assets, etc. for operations other than those of a certified public accountant or auditing firm, or any person who is the spouse of such person; and

• 会社法第二百十三条（第一項第二号及び第三号を除く。）、第五百八十三条（第二項を除く。）及び第五百九十七条の規定は、有限責任監査法人の社員について準用する。この場合において、同法第二百十三条第一項第一号中「法務省令」とあるのは「内閣府令」と、同条第二項第一号中「第二百七条第二項」とあるのは「公認会計士法第三十四条の二十三第一項において準用する第二百七条第二項」と、同項及び同条第四項中「現物出資財産」とあるのは「金銭以外の財産」と、同項第一号中「取締役等」とあるのは「有限責任監査法人の社員」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。
• The provisions of Article 213 (excluding paragraph (1)(ii) and (iii)), Article 583 (excluding paragraph (2)) and Article 597 of the Companies Act shall apply mutatis mutandis to partners of limited liability audit corporations. In this case, the term 'Ordinance of the Ministry of Justice' in Article 213(1)(i) of the Companies Act shall be deemed to be replaced with 'Cabinet Office Ordinance,' the term 'Article 207(2)' in paragraph (2)(i) of the same Article shall be deemed to be replaced with 'Article 207(2) as applied mutatis mutandis pursuant to Article 34-23(1) of the Certified Public Accountants Act,' the term 'Properties Contributed in Kind' in the same paragraph and paragraph (4) of the same Article shall be deemed to be replaced with 'property other than money' and the term 'Directors, etc.' in item (i) of the same paragraph shall be deemed to be replaced with 'Partners of the limited liability audit corporation,' and any other necessary technical replacement of terms shall be specified by Cabinet Order.

• 第八百七十条第二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、清算人、代表清算人、清算持分会社を代表する清算人、同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、検査役、第五百一条第一項（第八百二十二条第三項において準用する場合を含む。）若しくは第六百六十二条第一項の鑑定人、第五百八条第二項（第八百二十二条第三項において準用する場合を含む。）若しくは第六百七十二条第三項の帳簿資料の保存をする者、社債管理者の特別代理人又は第七百十四条第三項の事務を承継する社債管理者の選任又は選定の裁判
• a judicial decision on the appointment or selection of a person who is temporarily to perform the duties of a director, accounting advisor, company auditor, Representative Director, committee member, executive officer or representative executive officer prescribed in item (ii) of Article 870, a liquidator, a representative liquidator, a liquidator who represents a Liquidating Membership Company, a person who is temporarily to perform the duties of a liquidator or representative liquidator prescribed in that item, an inspector, the appraiser set forth in Article 501(1) (including the cases where it is applied mutatis mutandis pursuant to Article 822(3)) or Article 662(1), the person who retains Accounting Materials set forth in Article 508(2) (including the cases where it is applied mutatis mutandis pursuant to Article 822(3)) or Article 672(3), a special agent of a bond manager or the bond manager to succeed to the administration of bonds set forth in Article 714(3);

• 創立総会については、第十一条の規定を、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（第三十六条の三第四項に規定する組合であつて、その監事の監査の範囲を会計に関するものに限定する旨を定款で定めた組合（以下「監査権限限定組合」という。）にあつては、監査役に係る部分を除く。）を準用する。
• With regard to the organizational meeting, the provisions of Article 11 shall apply mutatis mutandis; and with regard to an action for declaratory judgment on the nonexistence or invalidity of or an action for rescission of a resolution of the organizational 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 prescribed in Article 36-3, paragraph (4) of this Act whose articles of association provide that the scope of audits conducted by auditors shall be limited to those concerning accounting [hereinafter referred to as 'cooperative limiting the audit authority']) of the Companies Act shall apply mutatis mutandis.

• 第三百四十六条第二項、第三百五十一条第二項若しくは第四百一条第三項（第四百三条第三項及び第四百二十条第三項において準用する場合を含む。）の規定により選任された一時取締役、会計参与、監査役、代表取締役、委員、執行役若しくは代表執行役の職務を行うべき者、清算人、第四百七十九条第四項において準用する第三百四十六条第二項若しくは第四百八十三条第六項において準用する第三百五十一条第二項の規定により選任された一時清算人若しくは代表清算人の職務を行うべき者、検査役又は第八百二十五条第二項（第八百二十七条第二項において準用する場合を含む。）の管理人の報酬の額の決定　当該会社及び報酬を受ける者
• a determination of the amount of remuneration for a person who is temporarily to perform the duties of a director, accounting advisor, company auditor, Representative Director, committee member, executive officer or representative executive officer appointed pursuant to the provisions of Article 346(2), Article 351(2) or Article 401(3) (including cases where it is applied mutatis mutandis pursuant to Article 403(3) or Article 420(3)), a liquidator, a person who is temporarily to perform the duties of a liquidator or representative liquidator appointed pursuant to the provisions of Article 346(2) as applied mutatis mutandis pursuant to Article 479(4) or the provisions of Article 351(2) as applied mutatis mutandis pursuant to Article 483(6), an inspector, or the administrator set forth in Article 825(2) (including cases where it is applied mutatis mutandis pursuant to Article 827(2)):　the relevant Company and the person receiving the remuneration;

• 厚生労働大臣は、毎会計年度において、二事業費充当徴収保険料額と雇用保険法の規定による雇用安定事業及び能力開発事業に要する費用に充てられた額（予算の定めるところにより、労働保険特別会計の雇用勘定に置かれる雇用安定資金に繰り入れられた額を含む。）との差額を当該会計年度末における当該雇用安定資金に加減した額が、当該会計年度における一般保険料徴収額に千分の三・五の率（第四項第三号に掲げる事業については、千分の四・五の率）を雇用保険率で除して得た率を乗じて得た額の一・五倍に相当する額を超えるに至つた場合には、雇用保険率を一年間その率から千分の〇・五の率を控除した率に変更するものとする。
• The Minister of Health, Labour and Welfare shall modify the employment insurance rate for one year to the rate obtained by reducing from such employment insurance rate the rate of zero point five one-thousandth (0.5/1000) if, in every fiscal year, the amount obtained by increasing or decreasing the employment stability fund in the employment account under the labor insurance special account at the end of such fiscal year by the difference between the amount of collected insurance premiums for appropriation to two-service costs and the amount appropriated to the costs required for the employment stability services and the human resources development services provided for in the Employment Insurance Act (including the amount transferred or provided to such employment stability fund as prescribed in the budget) comes to exceed the amount equal to one point five (1.5) times as much as the amount obtained by multiplying the amount of collected general insurance premiums in such fiscal year by the rate obtained by dividing the rate of three point five one-thousandth (3.5/1000) (or, in case of the businesses listed in paragraph (4), item (iii), four point five one-thousandth (4.5/1000)) by the employment insurance rate.

• 会社法第四百二十七条（第三項を除く。）の規定は、会計監査人の第一項の責任について準用する。この場合において、同条第一項中「第四百二十四条」とあるのは「投資法人法第百十五条の六第二項」と、「最低責任限度額」とあるのは「同条第三項の乗じて得た額」と、同条第四項第一号中「第四百二十五条第二項第一号」とあるのは「投資法人法第百十五条の六第四項第一号」と、同項第三号中「第四百二十三条第一項」とあるのは「投資法人法第百十五条の六第一項」と、同条第五項中「第四百二十五条第四項及び第五項」とあるのは「投資法人法第百十五条の六第六項」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。
• The provisions of Article 427 of the Companies Act (excluding paragraph (3)) shall apply mutatis mutandis to the accounting auditor's liability as prescribed in paragraph (1). In this case, the terms 'Article 424' and 'the Minimum Liability Amount' in Article 427, paragraph (1) of that Act shall be deemed to be replaced with 'Article 115-6, paragraph (2) of the Investment Corporations Act' and 'the amount obtained by the multiplication made under Article 115-6, paragraph (3)' respectively, the term 'Article 425(2)(i)' in Article 427, paragraph (4), item (i) of the Companies Act shall be deemed to be replaced with 'Article 115-6, paragraph (4) , item (i) and item (ii) of the Investment Corporations Act,' the term 'Article 423(1)' in Article 427, paragraph (4) , item (iii) of the Companies Act shall be deemed to be replaced with 'Article 115-6, paragraph (1) of the Investment Corporations Act,' the term 'Article 425(4) and (5)' in Article 427, paragraph (5) of the Companies Act shall be deemed to be replaced with 'Article 115-6, paragraph (6) of the Investment Corporations Act' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
• The provisions of Article 427 of the Companies Act (excluding paragraph (3)) shall apply mutatis mutandis to the accounting auditor's liability as prescribed in paragraph (1). In this case, the terms 'Article 424' and 'the Minimum Liability Amount' in Article 427, paragraph (1) of that Act shall be deemed to be replaced with 'Article 115-6, paragraph (2) of the Investment Corporations Act' and 'the amount obtained by the multiplication made under Article 115-6, paragraph (3)' respectively, the term 'Article 425(2)(i)' in Article 427, paragraph (4), item (i) of the Companies Act shall be deemed to be replaced with 'Article 115-6, paragraph (4), item (i) and item (ii) of the Investment Corporations Act,' the term 'Article 423(1)' in Article 427, paragraph (4), item (iii) of the Companies Act shall be deemed to be replaced with 'Article 115-6, paragraph (1) of the Investment Corporations Act,' the term 'Article 425(4) and (5)' in Article 427, paragraph (5) of the Companies Act shall be deemed to be replaced with 'Article 115-6, paragraph (6) of the Investment Corporations Act' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 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。
• 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.

• 受託者は、第二項の会計帳簿を作成した場合には、その作成の日から十年間（当該期間内に信託の清算の結了があったときは、その日までの間。次項において同じ。）、当該会計帳簿（書面に代えて電磁的記録を法務省令で定める方法により作成した場合にあっては当該電磁的記録、電磁的記録に代えて書面を作成した場合にあっては当該書面）を保存しなければならない。ただし、受益者（二人以上の受益者が現に存する場合にあってはそのすべての受益者、信託管理人が現に存する場合にあっては信託管理人。第八項において同じ。）に対し、当該書類若しくはその写しを交付し、又は当該電磁的記録に記録された事項を法務省令で定める方法により提供したときは、この限りでない。
• Where a trustee has prepared the accounting books set forth in paragraph (2), the trustee shall preserve said books (if electromagnetic records have been prepared in lieu of documents by the method specified by Ordinance of the Ministry of Justice, such electromagnetic records; if documents have been prepared in lieu of electromagnetic records, such documents) for ten years from the date of their preparation (or until the date of the completion of the liquidation of the trust if this occurs within said ten-year period; the same shall apply in the following paragraph); provided, however, that this shall not apply where the trustee has delivered said documents or copies thereof to the beneficiary (if there are two or more beneficiaries at the time in question, to all beneficiaries; if there is a trust caretaker at the time in question, to the trust caretaker; the same shall apply in paragraph (8)), or has provided the beneficiary with information on the matters recorded in said electromagnetic records by the method specified by Ordinance of the Ministry of Justice.

• 石綿による健康被害の救済に関する法律（平成十八年法律第四号）の規定による第一項一般拠出金の徴収に関する政府の経理は、当分の間、第一条の規定にかかわらず、この会計において行うものとする。この場合において、第六条中「並びに附属雑収入」とあるのは「、石綿による健康被害の救済に関する法律（平成十八年法律第四号）第三十四条の規定に基づく一般会計からの受入金、同法第三十五条第一項の一般拠出金（以下この条において「一般拠出金」という。）並びに附属雑収入」と、「、労働保険料の徴収及び」とあるのは「、一般拠出金の返還金、同法第三十六条の規定による独立行政法人環境再生保全機構への交付金、労働保険料及び一般拠出金の徴収並びに」とする。
• The accounting of the government concerning the collection of the Paragraph 1 general contributions pursuant to the provisions of the Act on Asbestos Health Damage Relief (Act No.4 of 2006) shall be performed in the labor insurance special account, notwithstanding the provisions of Article 1 for the time being. In such case, the term "and subsidiary miscellaneous income" in Article 6 shall be changed to read ", the money received from the general account based on the provisions of Article 34 of the Act on Asbestos Health Damage Relief (Act No.4 of 2006), the general contributions set forth in Paragraph 1, Article 35 of the same Act (hereinafter referred to as "general contributions" in this article), and subsidiary miscellaneous income;" and the term ", the collection of labor insurance premiums and," to read ", the returned money of general contributions, the grant to the Incorporated Administrative Agency, Environmental Restoration and Conservation Agency of Japan, labor insurance premiums and the collection of general contributions, and."

• 大規模監査法人は、金融商品取引所に上場されている有価証券の発行者その他の政令で定める者（以下この項において「上場有価証券発行者等」という。）の財務書類について第二条第一項の業務を行う場合において、当該業務を執行する社員のうちその事務を統括する者その他の内閣府令で定める者（以下この項において「筆頭業務執行社員等」という。）が上場有価証券発行者等の五会計期間の範囲内で政令で定める連続会計期間のすべての会計期間に係る財務書類について監査関連業務を行つた場合には、当該政令で定める連続会計期間の翌会計期間以後の政令で定める会計期間に係る当該上場有価証券発行者等の財務書類について当該筆頭業務執行社員等に監査関連業務を行わせてはならない。
• In the case where a large audit corporation provides the services set forth in Article 2(1) concerning the financial documents of an issuer of securities listed in a financial instruments exchange or any other person specified by Cabinet Order (hereinafter referred to as a 'listed securities issuer, etc.' in this paragraph), if any partner executing said services who supervises the relevant affairs or any other person specified by Cabinet Office Ordinance (hereinafter referred to as a 'lead engagement partner, etc.' in this paragraph) has provided audit-related services concerning the financial documents pertaining to all accounting periods of consecutive accounting periods as specified by Cabinet Order not exceeding five accounting periods of the listed securities issuer, etc., the large audit corporation shall not have said lead engagement partner, etc. provide audit-related services concerning the financial documents of said listed securities issuer, etc. pertaining to an accounting period specified by Cabinet Order which comes in or after the accounting period following said consecutive accounting periods as specified by Cabinet Order.

• 公認会計士が会社その他の者の財務書類について第二条第一項の業務を行つた場合には、当該公認会計士（公認会計士であつた者を含む。）は、当該財務書類に係る会計期間の翌会計期間の終了の日までの間は、当該会社その他の者又はその連結会社等（当該会社その他の者と連結して財務書類を作成するものとされる者として内閣府令で定めるものをいう。以下この条及び第三十四条の十一第一項第三号において同じ。）の役員又はこれに準ずるものに就いてはならない。ただし、当該会社その他の者又はその連結会社等の役員又はこれに準ずるものに就くことにつきやむを得ない事情があると認められるときその他の内閣府令で定める場合において、内閣総理大臣の承認を得たときは、この限りでない。
• When a certified public accountant has provided the services set forth in Article 2(1) concerning the financial documents of a company or any other person, said certified public accountant (including a person who was formerly a certified public accountant) may not become an officer for nor take an equivalent position with said company or person nor a consolidated company, etc. thereof (meaning a person categorized by Cabinet Office Ordinance as one who prepares financial documents on a consolidated basis with said company or person; hereinafter the same shall apply in this Article and Article 34-11(1)(iii)) until the day on which the accounting period following that pertaining to said financial documents ends; provided, however, that this shall not apply if the approval of the Prime Minister has been obtained in a case where unavoidable circumstances are found regarding becoming an officer of or taking an equivalent position with said company or person or a consolidated company, etc. thereof or in any other case specified by Cabinet Office Ordinance.

• 第一条中労働者災害補償保険法目次及び第一条の改正規定、同法第二条の次に一条を加える改正規定並びに同法第三章の二の改正規定、第二条中労働者災害補償保険法の一部を改正する法律附則第十五条第二項の改正規定並びに第三条中労働保険の保険料の徴収等に関する法律第十二条第二項の改正規定、同法第十四条第一項の改正規定（労働福祉事業に係る部分に限る。）及び同条第二項の改正規定並びに附則第九条及び附則第十五条の規定、附則第二十一条中炭鉱災害による一酸化炭素中毒症に関する特別措置法第十条第一項の改正規定、附則第二十四条中労働保険特別会計法第四条の改正規定並びに附則第二十九条及び附則第三十条の規定　公布の日から起算して六月を超えない範囲内において政令で定める日
• The table of contents and the revised provision of Article 1 of the Industrial Accident Compensation Insurance Act, the revised provision adding an Article following Article 2 of the same Act and the revised provision of Chapter III-II of the same Act in Article 1; the revised provision of Article 15, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Industrial Accident Compensation Insurance Act in Article 2; the revised provision of Article 12, paragraph (2) of the Act on Collection, etc. of Insurance Premiums of Labor Insurance, the revised provision of Article 14, paragraph (1) of the same Act (limited to the portion pertaining to the labor welfare services) and the revised provision of the same Article, paragraph (2) in Article 3; and the provisions of Article 9 and Article 15 of the Supplementary Provisions, the revised provision of Article 10, paragraph (1) of the Act on Special Measures concerning Carbon Monoxide Poisoning Caused by Coal-Mine Accident in Article 21 of the Supplementary Provisions, the revised provision of Article 4 of the Labor Insurance Special Account Act in Article 24 of the Supplementary Provisions, and the provisions of Article 29 and Article 30 of the Supplementary Provisions:　the day specified by a Cabinet Order within a period not exceeding six months from the day of promulgation

• 定款、特定社員名簿、優先出資社員名簿、特定社債原簿、権利者名簿、議事録、財産目録、会計帳簿、貸借対照表、損益計算書、事業報告、事務報告、第百二条第二項若しくは第百七十七条第一項の附属明細書、会計参与報告、監査報告、会計監査報告、決算報告、利益の処分若しくは損失の処理に関する議案、第二百六十四条第一項の附属明細書若しくは同項第三号の報告書又は第二十八条第三項において準用する会社法第百二十二条第一項、第三十二条第六項において準用する同法第百四十九条第一項、第百二十五条において準用する同法第六百八十二条第一項若しくは第六百九十五条第一項の書面若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
• when the person fails to state or record the matters to be stated or recorded in the articles of incorporation, the Specified Equity Member Registry, the Preferred Equity Member Registry, the Beneficiary Certificate Holder Registry, the minutes, the inventory of assets, the accounting books, the balance sheet, the profit and loss statement, the business report, the administrative report, the annexed detailed statements prescribed in Article 102(2) or Article 177(1), the accounting advisor's report, the audit report, the accounting audit report, the statement of accounts, the proposal concerning the appropriation of profits or disposition of losses, the annexed detailed statements set forth in Article 264(1), the reports set forth in Article 264(1)(iii), the documents set forth in Article 122(1) of the Companies Act as applied mutatis mutandis pursuant to Article 28(3), Article 149(1) of the Companies Act as applied mutatis mutandis pursuant to Article 32(6) or the provisions of Article 682(1) or Article 695(1) of the Companies Act as applied mutatis mutandis pursuant to Article 125;

• 定款、株主名簿、株券喪失登録簿、新株予約権原簿、社債原簿、議事録、財産目録、会計帳簿、貸借対照表、損益計算書、事業報告、事務報告、第四百三十五条第二項若しくは第四百九十四条第一項の附属明細書、会計参与報告、監査報告、会計監査報告、決算報告又は第百二十二条第一項、第百四十九条第一項、第二百五十条第一項、第二百七十条第一項、第六百八十二条第一項、第六百九十五条第一項、第七百八十二条第一項、第七百九十一条第一項、第七百九十四条第一項、第八百一条第一項若しくは第二項、第八百三条第一項、第八百十一条第一項若しくは第八百十五条第一項若しくは第二項の書面若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
• when the person fails to state or record matters to be stated or recorded in the articles of incorporation, shareholder registry, registry of lost share certificates, Share Option registry, Bond Registry, minutes, inventory of property, accounting books, balance sheet, profit and loss statement, business report, administrative report, annexed detailed statements set forth in Article 435(2) or Article 494(1), accounting advisor's report, audit report, accounting audit report, settlement of accounts, or the documents or Electromagnetic Records set forth in Article 122(1), Article 149(1), Article 250(1), Article 270(1), Article 682(1), Article 695(1), Article 782(1), Article 791(1), Article 794(1), Article 801(1) or (2), Article 803(1), Article 811(1) or Article 815(1) or (2), or states or records false matters;

• 保険会社の取締役、執行役、会計参与若しくはその職務を行うべき社員及び監査役は、特定関係者（当該保険会社の子会社、当該保険会社を子会社とする保険持株会社の子会社（当該保険会社を除く。）その他の当該保険会社と政令で定める特殊の関係のある者をいう。）に該当する銀行（銀行法（昭和五十六年法律第五十九号）第二条第一項（定義等）に規定する銀行をいう。以下同じ。）その他の政令で定める金融機関又は金融商品取引法（昭和二十三年法律第二十五号）第二条第九項（定義）に規定する金融商品取引業者（有価証券関連業（同法第二十八条第八項（定義）に規定する有価証券関連業をいう。以下同じ。）を行う者に限る。）の取締役、執行役、会計参与若しくはその職務を行うべき社員若しくは監査役（理事、監事その他これらに準ずる者を含む。）又は使用人を兼ねてはならない。
• A director, executive officer, accounting advisor or a member who shall carry out its duties and company auditor of an Insurance Company shall not concurrently serve as the director, executive officer, accounting advisor or a member who shall carry out its duties or company auditor (including director, auditor or any other equivalent person) or employee of a bank (meaning a bank prescribed in Article 2, paragraph (1) (Definitions, etc.) of the Banking Act (Act No. 59 of 1981); the same shall apply hereinafter) or any other financial institution specified by a Cabinet Order, or a Financial Instruments Business Operator prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (limited to an operator that engages in a securities-related business (referring to any of the securities-related businesses prescribed in Article 28, paragraph (8) (Definitions) of the same Act); the same shall apply hereinafter), if such institution or operator is deemed as a specified person concerned (referring to a person that has a special relationship as specified by a Cabinet Order with the Insurance Company, such as a Subsidiary Company of the Insurance Company or a Subsidiary Company of the Insurance Holding Company of which the Insurance Company is a Subsidiary Company (excluding said Insurance Company).

• 組合員（協同組合連合会にあつては、会員たる組合の組合員）の総数が政令で定める基準を超える組合（信用協同組合及び第九条の九第一項第一号の事業を行う協同組合連合会を除く。）は、監事のうち一人以上は、当該組合の組合員又は当該組合の組合員たる法人の役員若しくは使用人以外の者であつて、その就任の前五年間当該組合の理事若しくは使用人又はその子会社（組合が総株主（総社員を含む。）の議決権（株主総会において決議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株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。）の過半数を有する会社をいう。以下同じ。）の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員）、執行役若しくは使用人でなかつたものでなければならない。
• A cooperative (excluding a credit cooperative and a federation of cooperatives engaged in the activities set forth in Article 9-9, paragraph (1)) whose total number of members (members of the member cooperatives in the case of a federation of cooperatives) exceeds the standard specified by a Cabinet Order shall have at least one auditor who is not a member of said cooperative nor an officer or employee of a member juridical person of said cooperative, and who has not served as a director or employee of said cooperative nor a director, accounting advisor (when the accounting advisor is a juridical person, a member of the company who is in the position of performing such duties), executive officer or employee of a subsidiary company of the cooperative (which means a company for which the cooperative owns a majority of voting rights [excluding the voting rights pertaining to the shares whose voting rights may not be exercised for all the matters that are subject to resolution at the shareholders meeting, and including the voting rights pertaining to the shares which shall be deemed to have the voting rights pursuant to the provisions of Article 879, paragraph (3) of the Companies Act] of all shareholders [including all members of the company]; hereinafter the same shall apply) during the five years preceding the assumption of his/her office.

• 市町村は、介護保険の財政の安定化を図るため、その介護保険に関する特別会計において負担する費用のうち介護給付及び予防給付に要する費用（第四十三条第三項、第四十四条第六項、第四十五条第六項、第五十五条第三項、第五十六条第六項又は第五十七条第六項の規定に基づき条例を定めている市町村に係る当該介護給付及び予防給付に要する費用については、当該条例による措置が講じられないものとして政令で定めるところにより算定した当該介護給付及び予防給付に要する費用とする。次項において同じ。）、地域支援事業に要する費用、財政安定化基金拠出金の納付に要する費用並びに基金事業借入金の償還に要する費用の財源について、政令で定めるところにより、他の市町村と共同して、調整保険料率に基づき、市町村相互間において調整する事業（以下この条及び次条において「市町村相互財政安定化事業」という。）を行うことができる。
• A Municipality, in order to promote fiscal stabilization of Long-Term Care Insurance, with regard to financial resources for the disbursements necessary to provide for Long-Term Care Benefits and Prevention Benefits (with regard to the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits pertaining to a Municipality that provides an ordinance based on Article 43, paragraph (3), Article 44, paragraph (6), Article 45, paragraph (6), Article 55, paragraph (3), Article 56, paragraph (6), Article 57, paragraph (6), shall be the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits calculated pursuant to the provisions of a Cabinet Order, as a Municipality may not undertake measures promulgated by said ordinance; the same shall apply in the following paragraph), the disbursements necessary for Community Support Projects, the disbursements necessary for payment of Fiscal Stability Funds contribution, and the expense necessary for repayment of Borrowings for Fund Project among those disbursements to be imposed by a special account concerning said Long-Term Care Insurance, pursuant to the provisions of a Cabinet Order, in cooperation with other Municipalities based on an adjustment rate of insurance premiums, may conduct a project to provide adjustments mutually among Municipalities (hereinafter referred to as "Municipal Mutual Fiscal Stabilization Project" in this Article and the following Article).

• 厚生労働大臣は、毎会計年度において、徴収保険料額並びに雇用保険法第六十六条第一項、第二項及び第五項並びに第六十七条の規定による国庫の負担額の合計額と同法の規定による失業等給付の額（以下この項において「失業等給付額」という。）との差額を当該会計年度末における労働保険特別会計の雇用勘定の積立金（第七項において「積立金」という。）に加減した額が、当該会計年度における失業等給付額の二倍に相当する額を超え、又は当該失業等給付額に相当する額を下るに至つた場合において、必要があると認めるときは、労働政策審議会の意見を聴いて、一年以内の期間を定め、雇用保険率を千分の十五・五から千分の二十三・五まで（前項ただし書に規定する事業（同項第三号に掲げる事業を除く。）については千分の十七・五から千分の二十五・五まで、同号に掲げる事業については千分の十八・五から千分の二十六・五まで）の範囲内において変更することができる。
• The Minister of Health, Labour and Welfare may modify the employment insurance rate, after consulting the Labor Policy Council and by setting a definite term of one year or less, within the scope of fifteen point five one-thousandth (15.5/1000) to twenty-three point five one-thousandth (23.5/1000) inclusive (or seventeen point five one-thousandth (17.5/1000) to twenty-five point five one-thousandth (25.5/1000) inclusive in case of the businesses prescribed in the proviso to the preceding paragraph (excluding the businesses listed in item (iii) of the same paragraph), or eighteen point five one-thousandth (18.5/1000) to twenty-six point five one-thousandth (26.5/1000) inclusive in case of the businesses listed in the same item) if, in every fiscal year, the amount obtained by increasing or decreasing the reserve fund of the employment account under the labor insurance special account (in paragraph (7) referred to as the "reserve fund") at the end of such fiscal year, by the difference between the aggregate of the amount of the collected insurance premiums and the amount of the state contributions prescribed by Article 66, paragraphs (1), (2) and (5) and Article 67 of the Employment Insurance Act, and the amount of the benefits for unemployment, etc. paid pursuant to the provisions of the same Act (hereinafter referred to as the "amount of benefits for unemployment, etc." in this paragraph) comes to exceed the amount equal to twice of the amount of benefits for unemployment, etc. for such fiscal year, or fall below the amount equal to such amount of benefits for unemployment, etc., and the Minister of Health, Labour and Welfare finds it necessary.

• 公認会計士は、大会社等の七会計期間（事業年度その他これらに準ずる期間をいう。以下同じ。）の範囲内で政令で定める連続する会計期間（当該連続する会計期間に準ずるものとして内閣府令で定める会計期間にあつては、当該会計期間。以下この項、第三十四条の十一の三及び第三十四条の十一の四第一項において「連続会計期間」という。）のすべての会計期間に係る財務書類について監査関連業務を行つた場合には、当該連続会計期間の翌会計期間以後の政令で定める会計期間に係る当該大会社等の財務書類について監査関連業務を行つてはならない。ただし、当該公認会計士（監査法人の社員である者を除く。）が当該連続会計期間の翌会計期間以後の会計期間に係る当該大会社等の財務書類について監査関連業務を行うことにつき、内閣府令で定めるやむを得ない事情があると認められる場合において、内閣府令で定めるところにより、会計期間ごとに内閣総理大臣の承認を得たときは、この限りでない。
• In a case where a certified public accountant has provided audit-related services concerning financial documents pertaining to all accounting periods (business years or other periods equivalent thereto; the same shall apply hereinafter) of consecutive accounting periods as specified by Cabinet Order (in the case of accounting periods as categorized by Cabinet Office Ordinance as those equivalent to said consecutive accounting periods, said accounting periods; hereinafter referred to as the 'consecutive accounting periods') not exceeding seven accounting periods of a large company, etc., the certified public accountant shall not provide audit-related services concerning the financial documents of said large company, etc. pertaining to an accounting period specified by Cabinet Order which comes in or after the accounting period following said consecutive accounting periods; provided, however, that this shall not apply when an unavoidable circumstance as specified by Cabinet Office Ordinance is found for the provision of audit-related services by said certified public accountant (excluding one who is a partner of an audit corporation) concerning the financial documents of said large company, etc. in or after the accounting period following said consecutive accounting periods and where the approval of the Prime Minster has been gained for each accounting period pursuant to the provisions of a Cabinet Office Ordinance.

• 内閣総理大臣は、第一項の決定（第三十一条の二第一項の規定に係るものに限る。以下この項において同じ。）又は前項の決定をしなければならない場合において、既に第一項又は前項の規定によりされた一以上の決定（以下この項において「既決定」という。）に係る会社その他の者の財務書類の証明と同一の会計期間に係る当該会社その他の者の他の財務書類の証明について一以上の決定（以下この項において「新決定」という。）をしなければならないときは、当該新決定について、同条第一項又は前項の規定による額に代えて、第一号に掲げる額から第二号に掲げる額を控除した額を内閣府令で定めるところによりそれぞれの新決定に係る事実について個別決定ごとの算出額に応じてあん分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。ただし、第一号に掲げる額が第二号に掲げる額を超えないときは、同条第一項又は前項の規定による課徴金の納付を命ずることができない。
• In the case where the Prime Minister must render a decision set forth in paragraph (1) (limited to that pertaining to the provisions of Article 31-2(1); hereinafter the same shall apply in this paragraph) or a decision set forth in the preceding paragraph, if he/she must render one or more decisions on the attestation of financial documents of a company or any other person (hereinafter referred to as the 'new decision' in this paragraph) pertaining to the same accounting period as the attestation of financial documents of said company or any other person concerning one or more decisions that have already been rendered pursuant to paragraph (1) or the preceding paragraph (hereinafter referred to as an 'existing decision' in this paragraph), the Prime Minister shall render, as the new decision, a decision ordering the respondent to pay to the Treasury, in lieu of the amount under the provisions of paragraph (1) of the same Article or the preceding paragraph, a surcharge of an amount corresponding to the amount obtained by dividing proportionately the amount resulting from deducting the amount set forth in item (ii) from the amount set forth in item (i) in accordance with the amounts calculated for the individual decisions on the facts pertaining to the respective new decisions, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that the Prime Minister may not order payment of a surcharge under the provisions of paragraph (1) of the same Article or the preceding paragraph when the amount set forth in item (i) does not exceed the amount set forth in item (ii):

• 内閣総理大臣は、第一項の決定（第三十四条の二十一の二第一項の規定に係るものに限る。以下この項において同じ。）又は前項の決定をしなければならない場合において、既に第一項又は前項の規定によりされた一以上の決定（以下この項において「既決定」という。）に係る会社その他の者の財務書類の証明と同一の会計期間に係る当該会社その他の者の他の財務書類の証明について一以上の決定（以下この項において「新決定」という。）をしなければならないときは、当該新決定について、同条第一項又は前項の規定による額に代えて、第一号に掲げる額から第二号に掲げる額を控除した額を内閣府令で定めるところによりそれぞれの新決定に係る事実について個別決定ごとの算出額に応じてあん分して得た額に相当する額の課徴金を国庫に納付することを命ずる旨の決定をしなければならない。ただし、第一号に掲げる額が第二号に掲げる額を超えないときは、同条第一項又は前項の規定による課徴金の納付を命ずることができない。
• In the case where the Prime Minister must render a decision set forth in paragraph (1) (limited to that pertaining to the provisions of Article 34-21-2(1); hereinafter the same shall apply in this paragraph) or a decision set forth in the preceding paragraph, if he/she must render one or more decisions on the attestation of financial documents of a company or any other person (hereinafter referred to as the 'new decision' in this paragraph) pertaining to the same accounting period as the attestation of financial documents of said company or any other person concerning one or more decisions that have already been rendered pursuant to paragraph (1) or the preceding paragraph (hereinafter referred to as an 'existing decision' in this paragraph), the Prime Minister shall render, as the new decision, a decision ordering the respondent to pay to the Treasury, in lieu of the amount under the provisions of paragraph (1) of the same Article or the preceding paragraph, a surcharge of an amount corresponding to the amount obtained by dividing proportionately the amount resulting from deducting the amount set forth in item (ii) from the amount set forth in item (i) in accordance with the amounts calculated for the individual decisions on the facts pertaining to the respective new decisions, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that the Prime Minister may not order payment of a surcharge under the provisions of paragraph (1) of the same Article or the preceding paragraph when the amount set forth in item (i) does not exceed the amount set forth in item (ii):

• 理事については会社法第三百五十七条第一項、同法第三百六十条第三項の規定により読み替えて適用する同条第一項及び同法第三百六十一条の規定を、監事については同法第三百四十三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、第三百八十一条（第一項を除く。）、第三百八十二条、第三百八十三条第一項本文、第二項及び第三項並びに第三百八十四条から第三百八十八条までの規定をそれぞれ準用する。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「監事」と、同法第三百八十二条中「取締役（取締役会設置会社にあっては、取締役会）」とあるのは「理事会」と、同法第三百八十四条中「法務省令」とあるのは「主務省令」と、同法第三百八十八条中「監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）」とあり、及び「監査役設置会社」とあるのは「組合」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。
• With regard to directors, the provisions of Article 357, paragraph (1) of the Companies Act, Article 360, paragraph (1) of the same Act as applied by replacing the terms pursuant to the provisions of paragraph (3) of the same Article, and Article 361 of the same Act shall apply mutatis mutandis; and with regard to auditors, the provisions of Article 343, paragraph (1) and paragraph (2), Article 345, paragraphs (1) to (3), Article 381 (excluding paragraph (1)), Article 382, the main clause of Article 383, paragraph (1), Article 383, paragraph (2) and paragraph (3), and Articles 384 to 388 of the same Act shall apply mutatis mutandis. In this case, the term 'accounting advisors' in Article 345, paragraph (1) and paragraph (2) of the same Act shall be deemed to be replaced with 'auditors,' the term 'the directors (or, for a company with board of directors, to the board of directors)' in Article 382 of the same Act shall be deemed to be replaced with 'the council,' the term 'Ordinance of the Ministry of Justice' in Article 384 of the same Act shall be deemed to be replaced with 'ordinance of the competent ministry,' the terms 'company with auditors (including a stock company the articles of association of which provide that the scope of the audit by its company auditors shall be limited to an audit related to accounting)' and 'company with auditors' in Article 388 of the same Article shall be deemed to be replaced with 'cooperative,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 補助金等に係る予算の執行の適正化に関する法律（昭和三十年法律第百七 十九号）の規定（罰則を含む。）は、第十五条第一項第三号、第五号、第七号イ、第十一号（非化石エネルギー法第十一条第一号に係る部分に限る。）及び第十 三号（福祉用具法第二十条第一号に係る部分に限る。）の規定により機構が交付する補助金について準用する。この場合において、補助金等に係る予算の執行の 適正化に関する法律（第二条第七項を除く。）中「各省各庁」とあるのは「独立行政法人新エネルギー・産業技術総合開発機構」と、「各省各庁の長」とあるの は「独立行政法人新エネルギー・産業技術総合開発機構の理事長」と、同法第二条第一項及び第四項、第七条第二項、第十九条第一項及び第二項、第二十四条並 びに第三十三条中「国」とあるのは「独立行政法人新エネルギー・産業技術総合開発機構」と、同法第十四条中「国の会計年度」とあるのは「独立行政法人新エ ネルギー・産業技術総合開発機構の事業年度」と読み替えるものとする。
• The provisions of the Act on Rationalization of Budgetary Spending on Subsidies, etc. (Act No. 179 of 1955) (including penal provisions) shall apply mutatis mutandis to subsidies granted by NEDO pursuant to the provisions of Article 15, paragraph (1), item (iii), item (v), (a) of item (vii), item (xi) (limited to the part pertaining to Article 11, item (i) of the Non-Fossil Energy Act), and item (xiii) (limited to the part pertaining to Article 20, item (i) of the Assistive Products Act). In this case, the terms 'ministries and agencies' and 'the heads of ministries and agencies' in the Act on Rationalization of Budgetary Spending on Subsidies, etc. (excluding Article 2, paragraph (7)) shall be deemed to be replaced with 'the New Energy and Industrial Technology Development Organization, Incorporated Administrative Agency' and 'the chairperson of the New Energy and Industrial Technology Development Organization, Incorporated Administrative Agency,' respectively; the term 'the State' in Article 2, paragraph (1) and paragraph (4), Article 7, paragraph (2), Article 19, paragraph (1) and paragraph (2), Article 24, and Article 33 of said Act shall be deemed to be replaced with 'the New Energy and Industrial Technology Development Organization, Incorporated Administrative Agency'; and the term 'fiscal year of the State' in Article 14 of said Act shall be deemed to be replaced with 'business year of the New Energy and Industrial Technology Development Organization, Incorporated Administrative Agency.'

• 前項の場合において、独 立行政法人通則法の一部を改正する法律の施行に伴う関係法律の整備等に関する法律第二十五条のうち、特別会計に関する法律第八十五条第三項第一号イの改正 規定中「「若しくは非化石エネルギー」を「又は非化石エネルギー」に改め、「又はエネルギー等の使用の合理化及び資源の有効な利用に関する事業活動の促進 に関する臨時措置法（平成五年法律第十八号）第十条第一号に掲げる業務（同法第二条第七項第一号から第四号までに掲げる特定事業活動又は同条第八項第一号 若しくは第二号に掲げる特定設備の設置若しくは改善に係るものに限る。）」を削る。」とあるのは、「「又はエネルギー等の使用の合理化及び資源の有効な利 用に関する事業活動の促進に関する臨時措置法（平成五年法律第十八号）第十条第一号に掲げる業務（同法第二条第七項第一号から第四号までに掲げる特定事業 活動又は同条第八項第一号若しくは第二号に掲げる特定設備の設置若しくは改善に係るものに限る。）」を削る。」とする。
• In the case referred to in the preceding paragraph, in Article 25 of the Act on the Rearrangement of Relevant Acts Upon Enforcement of the Act for the Partial Revision of the Act on General Rules for Incorporated Administrative Agencies, the phrase 'the phrase 'or non-fossil energy' shall be replaced with 'or non-fossil energy' and the phrase 'or the functions listed in Article 10, item (i) of the Act on Temporary Measures to Promote Business Activities for the Rational Use of Energy and the Effective Utilization of Resources (Act No. 18 of 1993) (limited to functions related to specific business activities as listed in Article 2, paragraph (7), item (i) to item (iv) of the said Act or to the installment or improvement of specific equipment as listed in paragraph (8), item (i) or item (ii) of the said Article)' shall be deleted' in the provisions for revising Article 85, paragraph (3), item (i), (a) of the Act on Special Accounts shall be deemed to be replaced with 'the phrase 'or the functions listed in Article 10, item (i) of the Act on Temporary Measures to Promote Business Activities for the Rational Use of Energy and the Effective Utilization of Resources (Act No. 18 of 1993) (limited to functions related to the specific business activities listed in Article 2, paragraph (7), item (i) to item (iv) of said Act or to the installment or improvement of specific equipment as listed in paragraph (8), item (i) or item (ii) of said Article)' shall be deleted.'

• 会社法第三十八条第三項及び第三十九条第三項（設立時役員等の選任）、第四十条第一項及び第二項本文（設立時役員等の選任の方法）、第四十二条（設立時役員等の解任）並びに第四十三条第一項及び第二項本文（設立時役員等の解任の方法）の規定は、特定目的会社の設立時取締役、設立時会計参与、設立時監査役又は設立時会計監査人について準用する。この場合において、同法第三十九条第三項中「第三百三十一条第一項（第三百三十五条第一項において準用する場合を含む。）、第三百三十三条第一項若しくは第三項又は第三百三十七条第一項若しくは第三項」とあるのは「資産流動化法第七十条第一項（資産流動化法第七十二条第二項において準用する場合を含む。）、資産流動化法第七十一条第一項、同条第二項において準用する第三百三十三条第三項又は資産流動化法第七十三条第一項若しくは第三項」と、同法第四十条第二項本文及び第四十三条第二項本文中「設立時発行株式一株」とあるのは「設立時発行特定出資一口」と読み替えるものとする。
• The provisions of Article 38(3) and Article 39(3) (Election of Officers at Incorporation), Article 40(1) and the main clause of Article 40(2) (Method of Election of Officers at Incorporation), Article 42 (Dismissal of Officers at Incorporation), and Article 43(1) and the main clause of Article 43(2) (Method of Dismissal of Officers at Incorporation) of the Companies Act shall apply mutatis mutandis to a Director at Incorporation, an Accounting Advisor at Incorporation, a Company Auditor at Incorporation, or an Accounting Auditor at Incorporation of a Specific Purpose Company. In this case, the phrase 'Article 331, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to Article 335(1)), Article 333(1) or (3), or Article 337(1) or (3)' in Article 39(3) of the Companies Act shall be deemed to be replaced with 'Article 70(1) of the Asset Securitization Act (including the cases where it is applied mutatis mutandis pursuant to Article 72(2) of the Asset Securitization Act), Article 71(1) of the Asset Securitization Act, Article 333(3) as applied mutatis mutandis pursuant to Article 71(2) of the Asset Securitization Act or Article 73(1) or (3) of the Asset Securitization Act,' and the phrase 'each one Share Issued at Incorporation' in the main clause of Article 40(2) and the main clause of Article 43(2) of the Companies Act shall be deemed to be replaced with 'each unit of Specified Equity Issued at Incorporation.'

• 投資信託委託会社若しくは投資信託委託会社であつた者、信託会社等、受益権原簿管理人、外国投資信託の受益証券の発行者、投資法人の設立企画人、設立時執行役員、設立時監督役員、執行役員、監督役員、会計監査人若しくはその職務を行うべき社員、清算執行人、清算監督人、清算執行人代理、民事保全法第五十六条に規定する仮処分命令により選任された執行役員、監督役員、清算執行人若しくは清算監督人の職務を代行する者、第二百二十八条第一項第五号に規定する一時役員の職務を行うべき者、同条第二項第三号に規定する一時清算執行人若しくは清算監督人の職務を行うべき者、第二百三十三条第一項第三号に規定する一時会計監査人の職務を行うべき者、検査役、監督委員、調査委員、投資法人債管理者、事務を承継する投資法人債管理者、代表投資法人債権者若しくは決議執行者、一般事務受託者、資産運用会社又は資産保管会社は、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。
• When a Settlor Company of an Investment Trust or a person who was a Settlor Company of an Investment Trust, a Trust Company, etc., an administrator of the registry of beneficial interest holders, an issuer of the Beneficiary Certificates of a Foreign Investment Trust, an Investment Corporation's organizer(s), Corporate Officer(s) at Establishment, Supervisory Officers at Establishment, corporate officer(s), supervisory officers, accounting auditor(s) or a member to perform the duties thereof, executive liquidator(s), liquidation supervisors, Executive Liquidator's Agent, person to perform duties on behalf of a corporate officer(s), supervisory officers, executive liquidator(s) or liquidation supervisors appointed by a provisional disposition order under Article 56 of the Civil Provisional Remedies Act, person to temporarily perform the duties on behalf of an officer as prescribed in Article 228, paragraph (1), item (v), person to temporarily perform the duties on behalf of an executive liquidator or liquidation supervisor prescribed in Article 228, paragraph (2), item (iii), person to temporarily perform the duties of an accounting auditor as prescribed in Article 233, paragraph (1), item (iii), inspector, Supervisor, Investigator, administrator of Investment Corporation Bonds, manager of the Investment Corporation Bonds to succeed to the administration of the Investment Corporation Bonds, Representative Creditor of an Investment Corporation or Resolution Administrator, Administrative Agent, Asset Management Company, or Asset Custody Company falls under any of the following items, such person shall be punished by a non-penal fine of not more than one million yen; provided, however, that this shall not apply when such acts should be made subject to criminal punishment:

• 発起人、設立時取締役、設立時監査役、設立時執行役、取締役、会計参与若しくはその職務を行うべき社員、監査役、執行役、会計監査人若しくはその職務を行うべき社員、清算人、清算人代理、持分会社の業務を執行する社員、民事保全法第五十六条に規定する仮処分命令により選任された取締役、監査役、執行役、清算人若しくは持分会社の業務を執行する社員の職務を代行する者、第九百六十条第一項第五号に規定する一時取締役、会計参与、監査役、代表取締役、委員、執行役若しくは代表執行役の職務を行うべき者、同条第二項第三号に規定する一時清算人若しくは代表清算人の職務を行うべき者、第九百六十七条第一項第三号に規定する一時会計監査人の職務を行うべき者、検査役、監督委員、調査委員、株主名簿管理人、社債原簿管理人、社債管理者、事務を承継する社債管理者、代表社債権者、決議執行者、外国会社の日本における代表者又は支配人は、次のいずれかに該当する場合には、百万円以下の過料に処する。ただし、その行為について刑を科すべきときは、この限りでない。
• When an incorporator, Director at Incorporation, Company Auditor at Incorporation, Executive Officer at Incorporation, director, accounting advisor or member who is to perform the duties thereof, company auditor, executive officer, accounting auditor or member who is to perform the duties thereof, liquidator, liquidator's agent, member who executes the business of a Membership Company, person to perform duties on behalf of a director, company auditor, executive officer, liquidator or partner who executes the business of a Membership Company who has been appointed based on a provisional disposition order under the provisions of Article 56 of the Civil Provisional Remedies Act, person who is temporarily to perform the duties of a director, accounting advisor, company auditor, Representative Director, committee member, executive officer or representative executive officer prescribed in Article 960(1)(v), person who is temporarily to perform the duties of a liquidator or representative liquidator prescribed in paragraph (2)(iii) of that Article, person who is temporarily to perform the duties of an accounting auditor prescribed in Article 967(1)(iii), inspector, supervisor, investigator, Administrator of the Shareholder Registry, manager of the Bond Registry, bond manager, bond manager to succeed to the administration of the bonds, representative bondholder, Resolution Administrator, Foreign Company's representative in Japan or manager falls under any one of the following items, such person shall be punished by a non-penal fine of not more than one million yen; provided, however, that this shall not apply when such act should be made subject to a criminal punishment:

• 特定目的会社の発起人、設立時取締役、設立時監査役、取締役、会計参与若しくはその職務を行うべき社員、監査役、会計監査人若しくはその職務を行うべき社員、清算人、清算人代理、民事保全法第五十六条に規定する仮処分命令により選任された取締役、監査役若しくは清算人の職務を代行する者、第三百二条第一項第五号に規定する一時取締役、会計参与、監査役若しくは代表取締役の職務を行うべき者、同条第二項第三号に規定する一時清算人若しくは代表清算人の職務を行うべき者、第三百八条第一項第三号に規定する一時会計監査人の職務を行うべき者、検査役、監督委員、調査委員、特定社員名簿管理人若しくは優先出資社員名簿管理人、特定社債原簿管理人、特定社債管理者、事務を承継する特定社債管理者、代表特定社債権者若しくは決議執行者、特定目的信託の受託者、権利者集会の代表権利者若しくは特定信託管理者又は第二百四十六条第一項の規定に基づき権利者集会の決議により定められた者は、次の各号のいずれかに該当する場合には、百万円以下の過料に処する。ただし、その行為について刑を科すべきときは、この限りでない。
• When an incorporator, a Director at Establishment, a Company Auditor at Establishment, a director, an accounting advisor or member to perform the duties thereof, a company auditor, an accounting auditor or member to perform the duties thereof, a liquidator, a liquidator's agent, a director appointed by a provisional disposition order under Article 56 of the Civil Provisional Remedies Act, a person to perform the duties on behalf of a company auditor or representative director, a person to temporarily perform the duties of director, accounting advisor, company auditor or representative director as prescribed in Article 302(1)(v), a person to temporarily perform the duties of liquidator or Representative Liquidator as prescribed in Article 302(2)(iii), a person to temporarily perform the duties of accounting auditor as prescribed in Article 308(1)(iii), an inspector, a supervisor, an examiner, the Administrator of a Specified Equity Member Registry or Administrator of a Preferred Equity Member Registry, the Administrator of the Specified Bond Registry, the Specified Bond Administrator, the Specified Bond Administrator to succeed to the administration of Specified Bonds, the Representative Specified Bondholder or Resolution Administrator, the trustee of a Specific Purpose Trust, the Representative Beneficiary Certificate Holder for a Beneficiary Certificate Holders' Meeting, the Specified Trust Administrator or person specified by a resolution made at a Beneficiary Security Holders' Meeting under the provisions of Article 246(1) of a Specific Purpose Company falls under any of the following items, such person shall be subject to a non-criminal fine of not more than one million yen; provided, however that this shall not apply when such acts should be made subject to a criminal punishment:

• 会社法第三百七十四条第二項、第三項及び第五項（会計参与の権限）、第三百七十五条第一項（会計参与の報告義務）、第三百七十七条第一項（株主総会における意見の陳述）並びに第三百七十八条第一項（第一号に係る部分に限る。）及び第二項（会計参与による計算書類等の備置き等）の規定は、会計参与設置会社について準用する。この場合において、同法第三百七十四条第三項中「会計参与設置会社の子会社に対して会計に関する報告を求め、又は会計参与設置会社若しくはその子会社」とあるのは「会計参与設置会社」と、同条第五項中「第三百三十三条第三項第二号又は第三号」とあるのは「資産流動化法第七十一条第二項において準用する第三百三十三条第三項第二号又は第三号」と、同法第三百七十五条第一項中「法令若しくは定款」とあるのは「法令、資産流動化計画若しくは定款」と、同法第三百七十七条第一項中「第三百七十四条第一項」とあるのは「資産流動化法第八十六条第一項」と、「株主総会」とあるのは「社員総会」と、同法第三百七十八条第一項第一号中「定時株主総会」とあるのは「定時社員総会」と、同条第二項中「株主」とあるのは「社員」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。
• The provisions of Article 374(2), (3), and (5) (Authority of Accounting Advisors), Article 375(1) (Accounting Advisor's Duty to Report), Article 377(1) (Statement of Opinions at Shareholders Meeting), and Article 378, paragraph (1) (limited to the portion pertaining to item (i)) and paragraph (2) (Keeping and Inspection of Financial Statements by Accounting Advisors) of the Companies Act shall apply mutatis mutandis to a Company with Accounting Advisors. In this case, the phrase 'may request reports on accounting from a Subsidiary of the Company with Accounting Advisors, or investigate the status of the operations and financial status of the Company with Accounting Advisors or of its Subsidiary' in Article 374(3) of that Act shall be deemed to be replaced with 'may investigate the status of operations and the financial status of the Company with Accounting Advisors,' the phrase 'item (ii) or item (iii) of Article 333(3)' in paragraph (5) of that Article shall be deemed to be replaced with 'Article 333(3)(ii) or (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 71(2) of the Asset Securitization Act,' the phrase 'laws and regulations or the articles of incorporation' in Article 375(1) of the Companies Act shall be deemed to be replaced with 'laws and regulations, the Asset Securitization Plan, or the articles of incorporation' the terms 'Article 374(1)' and 'the shareholders meeting' in Article 377(1) of the Companies Act shall be deemed to be replaced with 'Article 86(1) of the Asset Securitization Act,' and 'the general meeting of members,' respectively, the term 'the annual shareholders meeting' in Article 378(1)(i) of the Companies Act shall be deemed to be replaced with 'the annual general meeting of members,' the term 'shareholders' in Article 378(2) of that Act shall be deemed to be replaced with 'members,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 会社法第二百七条、第二百十二条（第一項第一号を除く。）、第二百十三条（第一項第一号及び第三号を除く。）、第八百六十八条第一項、第八百七十条（第二号及び第七号に係る部分に限る。）、第八百七十一条、第八百七十二条（第四号に係る部分に限る。）、第八百七十四条（第一号に係る部分に限る。）、第八百七十五条及び第八百七十六条の規定は、第百一条の九第三号に規定する金銭以外の財産を出資の目的とする場合について準用する。この場合において、同法第二百七条第一項、第七項及び第九項第二号から第五号まで並びに第二百十二条第一項第二号及び第二項中「第百九十九条第一項第三号」とあるのは「金融商品取引法第百一条の九第三号」と、同法第二百七条第四項、第六項及び第九項第三号並びに第二百十三条第一項第二号中「法務省令」とあるのは「内閣府令」と、同法第二百七条第八項及び第二百十二条第二項中「申込み又は第二百五条の契約」とあるのは「申込み」と、同法第二百七条第十項第一号中「取締役、会計参与、監査役若しくは執行役」とあるのは「会員金融商品取引所の理事長、理事若しくは監事」と、同法第二百十二条第一項第二号中「第二百九条」とあるのは「金融商品取引法第百一条の十四」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。
• The provisions of Article 207, Article 212 (excluding item (i), paragraph (1)), Article 213 (excluding items (i) and (iii) of paragraph (1)), Article 868 (1), Article 870 (limited to the part pertaining to items (ii) and (vii)), Article 871, Article 872 (limited to the part pertaining to item (iv)), Article 874 (limited to the part pertaining to item (i)), Article 875 and Article 876 of the Companies Act shall apply mutatis mutandis to a case where property other than money will be subject to contribution as prescribed in Article 101-9(iii). In this case, the term 'Article 199(1)(iii)' in Article 207, paragraph (1) and (7) and items (ii) to (v) inclusive of paragraph (9) and Article 212(1)(ii) and (2) of that Act shall be deemed to be replaced with 'Article 101-9(iii) of the Financial Instruments and Exchange Act,'; the term 'Ordinance of the Ministry of Justice' in Article 207(4), (6) and (9)(iii) and Article 213(1)(ii) of that Act shall be deemed to be replaced with 'a Cabinet Office Ordinance,'; the term 'his/her applications for subscription for Shares for Subscription, or his/her manifestation of intention relating to the contract provided for in Article 205' in Article 207(8) and Article 212(2) of that Act shall be deemed to be replaced with 'his/her manifestation of intention relating to an application for subscription for Shares for Subscription,'; the term 'A director, an accounting advisor, a company auditor or executive officer,' in Article 207(10)(i) of that Act shall be deemed to be replaced with 'a president, a board member or an auditor of a Membership-Type Financial Instruments Exchange,'; the term 'Article 209' in Article 212(1)(ii) of that Act shall be deemed to be replaced with 'Article 101-14 of the Financial Instruments and Exchange Act'; and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 生涯苦心致され候中にも、古史伝は最初文化の末頃より草稿取り掛かり、文政の始め頃に、成文一二巻程は、ざっと稿本成り候ところ、段々見識博くあいなり、殊に故鈴屋大人の御遺教をも相伺れ候て、いよいよ以って、世界悉く我が皇大神達の御鎔造（ツクリカタメ）なされたる事を感得致され候に付、古史伝は先ず差し置き、赤縣州を始め、印度及び西洋の古伝をも悉く皆探索網羅して、其の上にて、充分に古史の註解をと存し込まれ候て、文政の半ば頃より、専ら外国の学に困苦致され、凡そ廿余年も歳月を過ごされ候て、赤縣太古傳を初め、即ち今此れある丈の著述は出来候へ共、中々もって先人の心底に叶ひ候事には此れ無く候へ共、大抵は見当も付き候に依っては、私を始め門人の中の所存にも、段々時節後れ、先人も老年に成られ候に付き、先ず先ず外国の所は大抵にして差し置かれ、古史伝の清撰をしきりて、相願い催促致し候て、天保10年頃より、漸々と其の方にも趣かれ候所、言語規則の書之無きに付き、余儀なく五十音義の撰にかかり、凡そ一ヵ年ほど打ち過ぎられ候所、旧幕府の命に依って秋田へ放逐、尤も同所は本国の事、親族共も少なからず、第一旧君侯より厚く恩遇も之有りて会計の辛苦は薄らぎ候へ共、著述致す可き遑なく、此処両三年心配致され候内に病を発し入幽致され候次第にて残念至極にて御座候。
• Our teacher dedicated his life to the study requiring great pains; as to 'Koshi-den', at the end of the Bunka era (1804-1818), he began to write the draft, and by the early Bunsei era (1818-1830), about 12 volumes had been completed; however, by that time, he had also gradually gained an insight into the study and understood the teachings of the master of Suzunoya (Norinaga MOTOORI), then he realized that this world was the product of our great gods of Japan, so he decided to suspend 'Koshi-den' temporarily, and first explore and read through all the past annotations of the histories of our country as well as those of India and Europe to use new knowledge to his advantage in writing 'Koshi-den'; therefore, since the middle of the Bunsei era, he intensly studied foreign literature and culture mainly, and during a period of over 20 years, he completed almost all his works, which he left for us, including 'Sekiken Taiko-den' (Japanese Early History); although he was never satisfied with his works, his students, of course, including myself, with a feeling of gratitude, thought that our master had succeeded in completing most his researches and studies, and were concerned about the delay in completing 'Koshi-den' and because of our master's age, we repeatedly begged him to restart the writing, then thankfully at about the 10th year of the Tenpo era (1839), he restarted; however, he was requested to write on linguistic methods so he began to write 'Goju Ongi' (Pronunciation and Meaning of 50 Kana) and suspended 'Koshi-den' again; after a year, he was banished to Akita Province by order of the former bakufu (Japanese feudal government headed by a shogun), fortunately since Akita was his hometown and there were many relatives of his, besides the former load treated him very kindly, they relieved him off poor living, although under those conditions, he had no time to finish the remaining works; he was always concerned about those unfinished works, and after only a few years, he became sick and regrettably died.

• 会社法第二百七条、第二百十二条（第一項第一号を除く。）、第二百十三条（第一項第一号及び第三号を除く。）、第八百六十八条第一項、第八百七十条（第二号及び第七号に係る部分に限る。）、第八百七十一条、第八百七十二条（第四号に係る部分に限る。）、第八百七十四条（第一号に係る部分に限る。）、第八百七十五条及び第八百七十六条の規定は、第百二十九条第三号に規定する場合について準用する。この場合において、同法第二百七条第一項、第七項及び第九項第二号から第五号まで並びに第二百十二条第一項第二号及び第二項中「第百九十九条第一項第三号」とあるのは「商品取引所法第百二十九条第三号」と、同法第二百七条第四項、第六項及び第九項第三号並びに第二百十三条第一項第二号及び第三号中「法務省令」とあるのは「主務省令」と、同法第二百七条第八項及び第二百十二条第二項中「申込み又は第二百五条の契約」とあるのは「申込み」と、同法第二百七条第十項第一号中「取締役、会計参与、監査役若しくは執行役」とあるのは「会員商品取引所の理事長、理事若しくは監事」と、同法第二百十二条第一項第二号中「第二百九条」とあるのは「商品取引所法第百三十一条の四」と、同法第八百七十条第七号中「第百九十九条第一項第三号又は第二百三十六条第一項第三号」とあるのは「商品取引所法第百二十九条第三号」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。
• The provisions of Article 207, Article 212 (excluding paragraph (1), item (i)), Article 213 (excluding paragraph (1), items (i) and (iii)), Article 868, paragraph (1), Article 870 (limited to the part pertaining to items (ii) and (vii)), Article 871, Article 872 (limited to the part pertaining to item (iv)), Article 874 (limited to the part pertaining to item (i)), Article 875 and Article 876 of the Companies Act shall apply mutatis mutandis to the case prescribed in Article 129, item (iii). In this case, the term 'Article 199, paragraph (1), item (iii)' in Article 207, paragraph (1), paragraph (7) and paragraph (9), items (ii) to (v) inclusive and Article 212, paragraph (1), item (ii) and paragraph (2) of the same Act shall be deemed to be replaced with 'Article 129, item (iii) of the Commodity Exchange Act,' the term 'an Ordinance of the Ministry of Justice' in Article 207, paragraph (4), paragraph (6) and paragraph (9), item (iii) and Article 213, paragraph (1), items (ii) and (iii) shall be deemed to be replaced with 'an ordinance of the competent ministry,' the phrase 'a subscription for an offered share or a contract under Article 205' in Article 207, paragraph (8) and Article 212, paragraph (2) of the same Act shall be deemed to be replaced with 'a subscription for an offered share,' the phrase 'A director, accounting advisor, corporate auditor or executive officer' in Article 207, paragraph (10), item (i) of the same Act shall be deemed to be replaced with 'A president, director or auditor of a Member Commodity Exchange,' the term 'Article 209' in Article 212, paragraph (1), item (ii) of the same Act shall be deemed to be replaced with 'Article 131-4 of the Commodity Exchange Act,' the phrase 'Article 199, paragraph (1), item (iii) or Article 236, paragraph (1), item (iii)' in Article 870, item (vii) of the same Act shall be deemed to be replaced with 'Article 129, item (iii) of the Commodity Exchange Act' and other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 前項の調整保険料率は、市町村相互財政安定化事業を行う市町村（以下この条及び次条第二項において「特定市町村」という。）のそれぞれが、それぞれの第一号被保険者に対し、当該調整保険料率により算定した保険料額によって保険料を課するとしたならば、当該特定市町村につき事業実施期間（市町村相互財政安定化事業を実施する期間として特定市町村が次項の規約により定める三年を一期とする期間をいう。以下この項及び第四項において同じ。）において収納される保険料の額の合計額が、当該事業実施期間における当該特定市町村の介護給付及び予防給付に要する費用の額（当該介護給付及び予防給付に要する費用の額につき第百二十一条第一項、第百二十二条第一項、第百二十三条第一項、第百二十四条第一項及び第百二十五条第一項の規定により、国、都道府県、市町村の一般会計及び支払基金が負担し、又は交付する額を除く。）、地域支援事業に要する費用の額（当該地域支援事業に要する費用の額につき第百二十二条の二、第百二十三条第三項及び第四項、第百二十四条第三項及び第四項並びに第百二十六条第一項の規定により、国、都道府県、市町村の一般会計及び支払基金が負担し、又は交付する額を除く。）、財政安定化基金拠出金の納付に要する費用の額並びに基金事業借入金の償還に要する費用の額の合計額と均衡を保つことができるものであって、当該特定市町村が政令で定める基準に従い定めるものとする。
• The adjustment rate of insurance premiums as set forth in the preceding paragraph, if each Municipality that participates in said Municipal Mutual Fiscal Stabilization Project (hereinafter referred to as "Specified Municipality" in this Article and paragraph (2) of the following Article) imposes upon each Primary Insured Person an insurance premium according to the amount of insurance premium that is calculated by using the rate of adjustment of insurance premiums, shall be the total amount of insurance premiums received during the project implementation period (which means a period that shall be deemed to be three years that is provided by a Specified Municipality pursuant to the provisions of the constitution referred to in the following paragraph as one period to implement said Municipal Mutual Fiscal Stabilization Project; the same shall apply hereinafter in this paragraph and paragraph (4)) for each said Specified Municipality to be able to maintain a balance of the total amount of the disbursements necessary to provide for Long-Term Care Benefits and Prevention Benefits (except with regard to the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits, the amount defrayed or granted to a general fund or Payment Fund by the national government, a prefecture, or Municipality, pursuant to the provisions of Article 121, paragraph (1), Article 122, paragraph (1), Article 123, paragraph (1), Article 124, paragraph (1) and Article 125, paragraph (1)), the disbursements necessary for Community Support Projects (except with regard to the disbursements necessary for said Community Support Projects, the amount defrayed or granted to the general fund or Payment Fund by the national government, a prefecture, or Municipality, pursuant to the provisions of Article 122-2, Article 123, paragraph (3) and paragraph (4), Article 124, paragraph (3) and paragraph (4), and Article 126, paragraph (1)), the disbursements necessary for payment of a Fiscal Stability Fund contribution, and the disbursements necessary for repayment of Borrowings for Fund Project during said project implementation period in said Municipality, and be determined by said Specified Municipality in accordance with the standards provided by a Cabinet Order.

• 民法（明治二十九年法律第八十九号）第五十条並びに会社法第六百条、第六百四条第一項及び第二項、第六百十八条、第六百二十一条、第六百二十二条並びに第六百二十四条の規定は監査法人について、民法第五十五条並びに会社法第五百八十一条、第五百八十二条、第五百八十五条第一項及び第四項、第五百八十六条、第五百九十三条、第五百九十五条、第五百九十六条、第六百一条、第六百五条、第六百六条、第六百九条第一項及び第二項、第六百十一条（第一項ただし書を除く。）並びに第六百十三条の規定は監査法人の社員について、同法第八百五十九条から第八百六十二条まで及び第九百三十七条第一項（第一号ル及びヲに係る部分に限る。）の規定は監査法人の社員の除名並びに業務を執行する権利及び代表権の消滅の訴えについて、それぞれ準用する。この場合において、同法第六百十三条中「商号」とあるのは「名称」と、同法第六百十八条第一項第二号中「法務省令」とあるのは「内閣府令」と、同法第八百五十九条第二号中「第五百九十四条第一項（第五百九十八条第二項において準用する場合を含む。）」とあるのは「公認会計士法第三十四条の十四第一項又は第二項」と、同法第九百三十七条第一項中「本店（第一号トに規定する場合であって当該決議によって第九百三十条第二項各号に掲げる事項についての登記がされているときにあっては、本店及び当該登記に係る支店）」とあるのは「主たる事務所及び従たる事務所」と読み替えるものとする。
• The provisions of Article 50 of the Civil Code (Act No. 89 of 1896) and Article 600, Article 604(1) and (2), Article 618, Article 621, Article 622 and Article 624 of the Companies Act shall apply mutatis mutandis to audit corporations, the provisions of Article 55 of the Civil Code and Article 581, Article 582, Article 585(1) and (4), Article 586, Article 593, Article 595, Article 596, Article 601, Article 605, Article 606, Article 609(1) and (2), Article 611 (excluding the proviso to paragraph (1)) and Article 613 of the Companies Act shall apply mutatis mutandis to partners of audit corporations, and the provisions of Articles 859 to 862 inclusive and Article 937 (limited to the portions pertaining to item (i)(k) and (l)) of the Companies Act shall apply mutatis mutandis to the expulsion of a partner of an audit corporation and actions for the extinction of the right to execute services and the authority of representation of an audit corporation. In this case, the term 'trade name' in Article 613 of the Companies Act shall be deemed to be replaced with 'name,' the term 'Ordinance of the Ministry of Justice' in Article 618(1)(ii) of the same Act shall be deemed to be replaced with 'Cabinet Office Ordinance,' the phrase 'Article 594(1) (including the case where it is applied mutatis mutandis pursuant to the provisions of Article 598(2))' in Article 859(ii) of the same Act shall be deemed to be replaced with 'Article 34-14(1) or (2) of the Certified Public Accountants Act,' and the phrase 'head office (in the case prescribed in item (i)(e) wherein the matters listed in the items of Article 930(2) have been registered based on said resolution, the head office and the branch officer pertaining to said registration)' in Article 937(1) of the same Act shall be deemed to be replaced with 'principal office and the secondary office.'

• 民法第八十二条及び第八十三条、非訟事件手続法（明治三十一年法律第十四号）第三十五条第二項及び第四十条並びに会社法第六百四十四条（第三号を除く。）、第六百四十五条から第六百四十九条まで、第六百五十条第一項及び第二項、第六百五十一条第一項及び第二項（同法第五百九十四条の準用に係る部分を除く。）、第六百五十二条、第六百五十三条、第六百五十五条から第六百五十九条まで、第六百六十二条から第六百六十四条まで、第六百六十六条、第六百六十七条、第六百七十二条、第六百七十三条、第六百七十五条、第八百六十三条、第八百六十四条、第八百六十八条第一項、第八百六十九条、第八百七十条（第二号及び第三号に係る部分に限る。）、第八百七十一条、第八百七十二条（第四号に係る部分に限る。）、第八百七十四条（第一号及び第四号に係る部分に限る。）、第八百七十五条並びに第八百七十六条の規定は、監査法人の解散及び清算について準用する。この場合において、同法第六百四十四条第一号中「第六百四十一条第五号」とあるのは「公認会計士法第三十四条の十八第一項第三号」と、同法第六百四十七条第三項中「第六百四十一条第四号又は第七号」とあるのは「公認会計士法第三十四条の十八第一項第五号若しくは第六号又は第二項」と、同法第六百五十八条第一項中「法務省令」とあるのは「内閣府令」と、同法第六百七十三条第一項中「第五百八十条」とあるのは「公認会計士法第三十四条の十の六」と読み替えるものとする。
• The provisions of Article 82 and Article 83 of the Civil Code, Article 35(2) and Article 40 of the Act of Procedures in Non-Contentious Matters (Act No. 14 of 1898), and Article 644 (excluding item (iii)), Articles 645 to 649 inclusive, Article 650(1) and (2), Article 651(1) and (2) (excluding the portion pertaining to application mutatis mutandis of Article 594 of the same Act), Article 652, Article 653, Articles 655 to 659 inclusive, Articles 662 to 664 inclusive, Article 666, Article 667, Article 672, Article 673, Article 675, Article 863, Article 864, Article 868(1), Article 869, Article 870 (limited to the portions pertaining to item (ii) and item (iii)), Article 871, Article 872 (limited to the portion pertaining to item (iv)), Article 874 (limited to the portions pertaining to item (i) and item (iv)), Article 875, and Article 876 of the Companies Act shall apply mutatis mutandis to the dissolution and liquidation of audit corporations. In this case, the term 'Article 641(v)' in Article 644(i) of the Companies Act shall be deemed to be replaced with 'Article 34-18(1)(iii) of the Certified Public Accountants Act,' the term 'Article 641(iv) or (vii)' in Article 647(3) of the same Act shall be deemed to be replaced with 'Article 34-18(1)(v) or (vi) or Article 34-18(2) of the Certified Public Accountants Act,' the term 'Ordinance of the Ministry of Justice' in Article 658(1) of the same Act shall be deemed to be replaced with 'Cabinet Office Ordinance,' and the term 'Article 580' in Article 673(1) of the same Act shall be deemed to be replaced with 'Article 34-10-6 of the Certified Public Accountants Act.'

• 第十条第一項の規定により第七条第三項の登録の更新を拒否され、第四十四条第一項の規定により第三条の免許を取り消され、第四十五条第一項の規定により第七条第一項の登録、第五十条の二第一項の登録若しくは第五十二条第一項の登録を取り消され、第五十条の二第六項の規定により同条第二項に おいて準用する第七条第三項の登録の更新を拒否され、第五十四条第六項の規定により同条第二項において準用する第七条第三項の登録の更新を拒否され、第五 十九条第一項の規定により第五十三条第一項の免許を取り消され、第六十条第一項の規定により第五十四条第一項の登録を取り消され、若しくは第八十二条第一 項の規定により第六十七条第一項の登録を取り消された場合、担保付社債信託法第十二条の規定により同法第三条の免許を取り消された場合、若しくは金融機関の信託業務の兼営等に関する法律第十条の規定により同法第一条第一項の認可を取り消された場合又はこの法律、担保付社債信託法若しくは金融機関の信託業務の兼営等に関する法律に相当する外国の法令の規定により当該外国において受けている同種類の免許、登録若しくは認可を取り消された場合、若しくは当該免許、登録若しくは認可の更新を拒否された場合において、その取消しの日前三十日以内にその法人の取締役若しくは執行役、会計参与若しくはこれらに準ずる者又は国内における代表者（第五十三条第二項に規定する国内における代表者をいう。）であった者でその取消しの日から五年を経過しない者
• in regard to a juridical person for which the renewal of a registration under Article 7(3) has been refused pursuant to the provisions of Article 10(1), whose license under Article 3 has been rescinded pursuant to the provisions of Article 44(1), whose registration under Article 7(1), Article 50-2(1), or Article 52(1) has been rescinded pursuant to the provisions of Article 45(1), for which the renewal of a registration under Article 7(3) as applied mutatis mutandis pursuant to Article 50-2(2) has been refused pursuant to the provisions of paragraph (6) of that Article, for which the renewal of a registration under Article 7(3) as applied mutatis mutandis pursuant to Article 54(2) has been refused pursuant to the provisions of paragraph (6) of that Article, whose license under Article 53(1) has been rescinded pursuant to the provisions of Article 59(1), whose registration under Article 54(1) has been rescinded pursuant to the provisions of Article 60(1), or whose registration under Article 67(1) has been rescinded pursuant to the provisions of Article 82(1), or in regard to a juridical person whose license under Article 3 of the Secured Bonds Trust Act has been rescinded pursuant to the provisions of Article 12 of that Act, whose authorization under Article 1(1) of the Act on Provision, etc. of Trust Business by Financial Institutions has been rescinded pursuant to the provisions of Article 10 of that Act, or whose license, registration, or authorization of the same kind which was obtained in a foreign state has been rescinded or for whom the renewal of said license, registration, or authorization has been refused pursuant to the provisions of laws and regulations of the foreign state that are equivalent to this Act, the Secured Bonds Trust Act, or the Act on Provision, etc. of Trust Business by Financial Institutions, a person who, within thirty days prior to the rescission, was a director or executive officer, accounting advisor, or a person equivalent thereto, or who was a representative of the relevant juridical person in Japan (which means a Representative in Japan as prescribed in Article 53(2)) and for whom five years have yet to elapse since the date of rescission;

• 信託法第百十四条（議決権の代理行使）、第百十七条（議決権の不統一行使）、第百十八条第二項（受託者の出席等）、第百十九条（延期又は続行の決議）及び第百二十条（議事録）並びに会社法第三百十四条（取締役等の説明義務）、第三百十五条（議長の権限）、第七百三十一条（第一項を除く。）（議事録）、第七百三十二条から第七百三十五条まで（社債権者集会の決議の認可の申立て、社債権者集会の決議の不認可、社債権者集会の決議の効力、社債権者集会の決議の認可又は不認可の決定の公告）及び第七百三十八条（代表社債権者等の解任等）の規定は、権利者集会について準用する。この場合において、信託法第百十九条中「第百八条及び第百九条」とあるのは「資産流動化法第二百四十二条」と、会社法第三百十四条中「取締役、会計参与、監査役及び執行役」とあるのは「受託信託会社等」と、同法第七百三十一条第二項中「社債発行会社」とあるのは「受託信託会社等」と、同条第三項中「社債管理者及び社債権者」とあるのは「代表権利者、特定信託管理者及び各受益証券の権利者」と、「社債発行会社」とあるのは「受託信託会社等」と、同法第七百三十三条第一号中「第六百七十六条の募集」とあるのは「受益証券の募集」と、「当該社債発行会社」とあるのは「受託信託会社等」と、同法第七百三十五条中「社債発行会社」とあるのは「受託信託会社等」と、同法第七百三十八条中「代表社債権者若しくは決議執行者」とあるのは「資産流動化法第二百四十六条第一項の決議により定めた者」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。
• The provisions of Article 114 (Proxy Voting), Article 117 (Inconsistent Voting), Article 118(2) (Attendance of Beneficiaries, etc.), Article 119 (Resolutions for Postponement or Continuation), and Article 120 (Minutes of a Meeting) of the Trust Act and the provisions of Article 314 (Accountability of the Directors, etc.), Article 315 (Authority of the Chairperson), Article 731 (excluding paragraph (1)) (Minutes of a Meeting), Articles 732 to 735 inclusive (Petitions for Approval of Resolutions Made at Bondholders' Meetings; Rejection of Resolutions Made at Bondholders' Meetings; Effectiveness of Resolutions Made at Bondholders' Meetings; Public Notice of Rulings Approving or Rejecting Resolutions Made at Bondholders' Meetings), and Article 738 (Dismissal of Representative Bondholders) of the Companies Act shall apply mutatis mutandis to Beneficiary Certificate Holders' Meetings. In this case, the phrase 'Article 108 and Article 109' in Article 119 of the Trust Act shall be deemed to be replaced with 'Article 242 of the Asset Securitization Act,' the phrase 'a director, an accounting advisor, a company auditor or an executive officer' in Article 314 of the Companies Act shall be deemed to be replaced with 'a Fiduciary Trust Company, etc.,' the term 'bond-issuing Company' in Article 731(2) of that Act shall be deemed to be replaced with 'Fiduciary Trust Company, etc.,' the phrase 'The bond manager and bondholders' in paragraph (3) of that Article shall be deemed to be replaced with 'The Representative Beneficiary Certificate Holder, the Specified Trust Administrator, and each Beneficiary Certificate Holder,' the term 'Bond-issuing Company' in that paragraph shall be deemed to be replaced with 'Fiduciary Trust Company, etc.,' the phrase 'the solicitation in Article 676' in Article 733(i) of that Act shall be deemed to be replaced with 'the solicitation for Beneficiary Certificates,' the term 'such bond-issuing Company' in that item shall be deemed to be replaced with 'the Fiduciary Trust Company, etc.,' the term 'bond-issuing Company' in Article 735 of that Act shall be deemed to be replaced with 'Fiduciary Trust Company, etc.,' the phrase 'the representative bondholders or Resolution Administrator' in Article 738 of that Act shall be deemed to be replaced with 'the person specified by the resolution set forth in Article 246(1) of the Asset Securitization Act,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 会社法第二百七条（第九項第一号を除く。）、第六百四条第三項、第六百二十条、第六百二十三条第一項、第六百二十五条から第六百三十六条まで、第六百六十条、第六百六十一条及び第六百六十五条の規定は、有限責任監査法人について準用する。この場合において、これらの規定中「法務省令」とあるのは「内閣府令」と、同法第二百七条第一項中「第百九十九条第一項第三号に掲げる事項を」とあるのは「金銭以外の財産を出資の目的として」と、「同号」とあるのは「当該金銭以外」と、同条第七項及び第九項第二号から第五号までの規定中「第百九十九条第一項第三号」とあるのは「金銭以外の財産」と、同条第八項中「募集株式の引受人」とあるのは「社員になろうとする者」と、「その募集株式の引受けの申込み又は第二百五条の契約に係る意思表示」とあるのは「出資の申込み」と、同条第十項第一号中「取締役、会計参与、監査役若しくは執行役」とあるのは「社員」と、「支配人その他の使用人」とあるのは「使用人」と、同項第二号中「募集株式の引受人」とあるのは「社員になろうとする者」と、同法第六百四条第三項中「前項」とあるのは「公認会計士法第三十四条の二十二第一項において準用する前項」と、同法第六百三十一条第一項中「事業年度」とあるのは「会計年度」と、同法第六百三十二条第一項中「第六百二十四条第一項」とあるのは「公認会計士法第三十四条の二十二第一項において準用する第六百二十四条第一項」と、同条第二項中「が、第六百二十四条第一項前段」とあるのは「が、公認会計士法第三十四条の二十二第一項において準用する第六百二十四条第一項前段」と、「は、第六百二十四条第一項前段」とあるのは「は、同法第三十四条の二十二第一項において準用する第六百二十四条第一項前段」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。
• The provisions of Article 207 (excluding paragraph (9)(i)), Article 604(3), Article 620, Article 623(1), Articles 625 to 636 inclusive, Article 660, Article 661 and Article 665 of the Companies Act shall apply mutatis mutandis to limited liability audit corporations. In this case, the term 'Ordinance of the Ministry of Justice' in these provisions shall be deemed to be replaced with 'Cabinet Office Ordinance,' the phrase 'the matters listed in Article 199(1)(iii)' in Article 207(1) of the Companies Act shall be deemed to be replaced with 'property other than money as the object of capital contribution,' the phrase 'provided for in that item' in the same paragraph shall be deemed to be replaced with 'other than money,' the phrase 'provided for in Article 199(1)(iii)' in paragraph (7) and paragraph (9)(ii) to (v) inclusive of the same Article shall be deemed to be replaced with 'of property other than money,' the term 'subscriber for Shares for Subscription' in paragraph (8) of the same Article shall be deemed to be replaced with 'person who intends to become a partner,' the phrase 'his/her applications for subscription for Shares for Subscription, or his/her manifestation of intention relating to the contract provided for in Article 205' in the same paragraph shall be deemed to be replaced with 'his/her offer for capital contribution,' the phrase 'director, an accounting advisor, a company auditor or executive officer,' in paragraph (10)(i) of the same Article shall be deemed to be replaced with 'partner,' the phrase 'employee including a manager' in the same item shall be deemed to be replaced with 'employee,' the term 'subscriber for Shares for Subscription' in item (ii) of the same paragraph shall be deemed to be replaced with 'person who intends to become a partner,' the term 'the preceding paragraph' in Article 604(3) of the same Act shall be deemed to be replaced with 'the preceding paragraph as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act,' the term 'business year' in Article 631(1) of the same Act shall be deemed to be replaced with 'fiscal year,' the term 'Article 624(1)' in Article 632(1) of the same Act shall be deemed to be replaced with 'Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act,' the phrase 'a demand is made under the provisions of the first sentence of Article 624(1)' in paragraph (2) of the same Article shall be deemed to be replaced with 'a demand is made under the provisions of the first sentence of Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act,' and the phrase 'the demand under the first sentence of Article 624(1)' in the same paragraph shall be deemed to be replaced with 'the demand under the first sentence of Article 624(1) as applied mutatis mutandis pursuant to Article 34-22(1) of the Certified Public Accountants Act,' and any other necessary technical replacement of terms shall be specified by Cabinet Order.

• 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。
• 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:

• 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。
• 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:

• 会社法第三十三条（第十一項第二号を除く。）、第五十二条、第二百十二条（第一項第一号を除く。）及び第五百七十八条の規定は、有限責任監査法人の社員になろうとする者について準用する。この場合において、同法第三十三条第一項中「第二十八条各号に掲げる事項についての」とあるのは「金銭以外の財産を出資の目的とする」と、「第三十条第一項」とあるのは「公認会計士法第三十四条の七第二項において準用する第三十条第一項」と、同条第四項、第六項及び第十項第二号中「法務省令」とあるのは「内閣府令」と、同条第七項及び第八項中「第二十八条各号に掲げる事項」とあるのは「金銭以外の財産の価額」と、同条第十項第一号中「第二十八条第一号及び第二号」とあるのは「金銭以外」と、「同条第一号及び第二号に掲げる事項」とあるのは「当該金銭以外の財産の価額」と、同項第二号中「第二十八条第一号又は第二号に掲げる事項」とあるのは「価額」と、同項第三号中「第二十八条第一号又は第二号に掲げる事項」とあるのは「当該金銭以外の財産の価額」と、同条第十一項第一号中「発起人」とあるのは「有限責任監査法人の社員になろうとする者」と、同項第三号中「設立時取締役（第三十八条第一項に規定する設立時取締役をいう。）又は設立時監査役（同条第二項第二号に規定する設立時監査役をいう。）」とあるのは「有限責任監査法人の社員」と、同法第五十二条第一項中「現物出資財産等の価額が当該現物出資財産等」とあるのは「出資の目的とされた金銭以外の財産の価額が当該金銭以外の財産」と、同項及び同条第二項中「設立時取締役」とあるのは「有限責任監査法人の社員」と、同項中「現物出資財産等」とあるのは「金銭以外の財産」と、同項第一号中「第二十八条第一号又は第二号に掲げる事項」とあるのは「金銭以外の財産」と、同条第三項中「第三十三条第十項第三号」とあるのは「公認会計士法第三十四条の二十三第二項において準用する第三十三条第十項第三号」と、同法第二百十二条中「現物出資財産」とあるのは「金銭以外の財産」と、同条第一項第二号中「第二百九条の規定により募集株式の株主」とあるのは「社員」と、「第百九十九条第一項第三号」とあるのは「金銭以外の財産」と、同条第二項中「第百九十九条第一項第三号」とあるのは「金銭以外の財産」と、「募集株式の引受けの申込み又は第二百五条の契約に係る意思表示」とあるのは「出資」と、同法第五百七十八条中「設立しようとする持分会社が合同会社である場合」とあるのは「有限責任監査法人を設立しようとする場合」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。
• The provisions of Article 33 (excluding paragraph (11)(ii)), Article 52, Article 212 (excluding paragraph (1)(i)) and Article 578 of the Companies Act shall apply mutatis mutandis to a person who intends to become a partner of a limited liability audit corporation. In this case, the phrase 'the matters listed in each item of Article 28' in Article 33(1) of the Companies Act shall be deemed to be replaced with 'that property other than money may be made the object of capital contribution,' the term 'Article 30(1)' in the same paragraph shall be deemed to be replaced with 'Article 30(1) as applied mutatis mutandis pursuant to Article 34-7(2) of the Certified Public Accountants Act,' the term 'Ordinance of the Ministry of Justice' in paragraph (4), paragraph (6) and paragraph (10)(ii) of the same Article shall be deemed to be replaced with 'Cabinet Office Ordinance,' the phrase 'matters listed in each item of Article 28' in paragraph (7) and paragraph (8) of the same Article shall be deemed to be replaced with 'the value of property other than money,' the phrase 'under Item 1 and Item 2 of Article 28' in paragraph (10)(i) of the same Article shall be deemed to be replaced with 'other than money,' the phrase 'Matters listed in Item 1 and Item 2 of such Article' in the same item shall be deemed to be replaced with 'The value of said property other than money,' the phrase 'Matters listed in Item 1 and Item 2 of Article 28 with respect to' in item (ii) of the same paragraph shall be deemed to be replaced with 'The value of,' the phrase 'Matters listed in Item 1 and Item 2 of Article 28' in item (iii) of the same paragraph shall be deemed to be replaced with 'The value of said property other than money,' the term 'An incorporator' in paragraph (11)(i) of the same Article shall be deemed to be replaced with 'A person who intends to become a partner of a limited liability audit corporation,' the phrase 'A Director at Incorporation (referring to a Director at Incorporation prescribed in Article 38(1)) or an Auditor at Incorporation (referring to an Auditor at Incorporation prescribed in Paragraph 2(ii) of such Article)' in item (iii) of the same paragraph shall be deemed to be replaced with 'A partner of a limited liability audit corporation,' the phrase 'the value of the Properties Contributed in Kind at formation of a Stock Company is substantially short of the value specified or recorded in the articles of incorporation with respect to such Properties Contributed in Kind' in Article 52(1) of the same Act shall be deemed to be replaced with 'the value of the property other than money that has been made the object of capital contribution is substantially short of the value specified or recorded in the articles of incorporation with respect to such property other than money,' the term 'Directors at Incorporation' in the same paragraph and paragraph (2) of the same Article shall be deemed to be replaced with 'partners of the limited liability audit corporation,' the term 'Properties Contributed in Kind' in the same paragraph shall be deemed to be replaced with 'property other than money,' the phrase 'matters listed in Item 1 or Item 2 of Article 28' in item (i) of the same paragraph shall be deemed to be replaced with 'property other than money,' the term 'Article 33(10)(iii)' in paragraph (3) of the same Article shall be deemed to be replaced with 'Article 33(10)(iii) as applied mutatis mutandis pursuant to Article 34-23(2) of the Certified Public Accountants Act,' the term 'Properties Contributed in Kind' in Article 212 of the same Act shall be deemed to be replaced with 'property other than money,' the phrase 'a shareholder of the Shares for Subscription pursuant to the provisions of Article 209' in paragraph (1)(ii) of the same Article shall be deemed to be replaced with 'partner,' the phrase 'provided for under Article 199(1)(iii)' in the same item shall be deemed to be replaced with 'of property other than money,' the phrase 'prescribed under Article 199(1)(iii)' in paragraph (2) of the same Article shall be deemed to be replaced with 'of property other than money,' the phrase 'his/her application for subscription for Shares for Subscription or his/her manifestation of intention relating to the contract provided for in Article 205' in the same paragraph shall be deemed to be replaced with 'his/her capital contribution' and the phrase 'In cases where a Membership Company to be incorporated is a Limited Liability Company' in Article 578 of the same Act shall be deemed to be replaced with 'In the case of incorporating a limited liability audit corporation,' and any other necessary technical replacement of terms shall be specified by Cabinet Order.

• この節の規定若しくは農業協同組合法（昭和二十二年法律第百三十二号）第九十二条第五項、公認会計士法第三十四条の二十第六項、水産業協同組合法（昭和二十三年法律第二百四十二号）第百二十一条第五項、中小企業等協同組合法（昭和二十四年法律第百八十一号）第三十三条第七項（輸出水産業の振興に関する法律（昭和二十九年法律第百五十四号）第二十条並びに中小企業団体の組織に関する法律（昭和三十二年法律第百八十五号）第五条の二十三第三項及び第四十七条第二項において準用する場合を含む。）、弁護士法（昭和二十四年法律第二百五号）第三十条の二十八第六項（同法第四十三条第三項において準用する場合を含む。）、船主相互保険組合法（昭和二十五年法律第百七十七号）第五十五条第三項、司法書士法（昭和二十五年法律第百九十七号）第四十五条の二第六項、土地家屋調査士法（昭和二十五年法律第二百二十八号）第四十条の二第六項、商品取引所法（昭和二十五年法律第二百三十九号）第十一条第九項、行政書士法（昭和二十六年法律第四号）第十三条の二十の二第六項、投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第四十八条の二第三項（同法第四十九条の十三第二項及び第三項並びに第五十九条において準用する場合を含む。）及び第百八十六条の二第四項、税理士法第四十八条の十九の二第六項（同法第四十九条の十二第三項において準用する場合を含む。）、信用金庫法（昭和二十六年法律第二百三十八号）第八十七条の四第四項、輸出入取引法（昭和二十七年法律第二百九十九号）第十五条第六項（同法第十九条の六において準用する場合を含む。）、中小漁業融資保証法（昭和二十七年法律第三百四十六号）第五十五条第五項、労働金庫法（昭和二十八年法律第二百二十七号）第九十一条の四第四項、鉱工業技術研究組合法（昭和三十六年法律第八十一号）第九条第七項、農業信用保証保険法（昭和三十六年法律第二百四号）第四十八条の三第五項（同法第四十八条の九第七項において準用する場合を含む。）、社会保険労務士法（昭和四十三年法律第八十九号）第二十五条の二十三の二第六項、外国証券業者に関する法律（昭和四十六年法律第五号）第二十三条第六項、森林組合法（昭和五十三年法律第三十六号）第八条の二第五項、銀行法第四十九条の二第二項、金融先物取引法（昭和六十三年法律第七十七号）第八十四条第七項、保険業法（平成七年法律第百五号）第六十七条の二及び第二百十七条第三項、資産の流動化に関する法律（平成十年法律第百五号）第百九十四条第四項及び第二百八十八条第三項、弁理士法（平成十二年法律第四十九号）第五十三条の二第六項、農林中央金庫法（平成十三年法律第九十三号）第九十六条の二第四項並びに信託業法第五十七条第六項（以下この節において「電子公告関係規定」と総称する。）において準用する第九百五十五条第一項の規定又はこの節の規定に基づく命令に違反し、罰金以上の刑に処せられ、その執行を終わり、又は執行を受けることがなくなった日から二年を経過しない者
• a person who has been sentenced to a fine or a severer punishment for the violation of the provisions of this Section or the provisions of Article 955(1) as applied mutatis mutandis pursuant to Article 92(5) of the Agricultural Cooperatives Act (Act No. 132 of 1947), Article 34-20(6) of the Certified Public Accountants Act, Article 121(5) of the Fisheries Cooperatives Act (Act No. 242 of 1948), Article 33(7) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949) (including the cases where it is applied mutatis mutandis pursuant to Article 20 of the Export Fisheries Promotion Act (Act No. 154 of 1954) and Article 5-23(3) and Article 47(2) of the Act on Organizations of Small and Medium Sized Enterprises (Act No. 185 of 1957)), Article30-28(6) of the Attorneys Act (Act No. 205 of 1949) (including the cases where it is applied mutatis mutandis pursuant to Article 43(3) of that Act), Article 55(3) of the Ship Owners' Mutual Insurance Union Act (Act No. 177 of 1950), Article 45-2(6) of the Judicial Scrivener Act (Act No. 197 of 1950), Article 40-2(6) of the Land and House Investigator Act (Act No. 228 of 1950), Article 11(9) of the Commodity Exchange Act (Act No. 239 of 1950), Article 13-20-2(6) of the Administrative Scrivener Act (Act No. 4 of 1951), Article 48-2(3) of the Act on Securities Investment Trust and Securities Investment Corporations (Act No. 198 of 1951) (including the cases where it is applied mutatis mutandis pursuant to Article 49-13(2) and (3) and Article 59 of that Act) and Article 186-2(4) of that Act, Article 48-19-2(6) of the Certified Public Tax Accountant Act (including the cases where it is applied mutatis mutandis pursuant to Article 49-12(3) of that Act), Article 87-4(4) of the Shinkin Bank Act (Act No. 238 of 1951), Article 15(6) of the Export and Import Transaction Act (Act No. 299 of 1952) (including the cases where it is applied mutatis mutandis pursuant to Article 19-6 of that Act), Article 55(5) of the Loan Security Act for Small and Medium Sized Fishery Industry (Act No. 346 of 1952), Article 91-4(4) of the Labor Bank Act (Act No. 227 of 1953), Article 9(7) of the Act on Research and Development Partnership concerning Mining and Manufacturing Technology (Act No. 81 of 1961), Article 48-3(5) of the Agricultural Credit Guarantee Insurance Act (Act No. 204 of 1961) (including the cases where it is applied mutatis mutandis pursuant to Article 48-9(7) of that Act), Article 25-23-2(6) of the Act on Public Consultants on Social and Labor Insurance (Act No. 89 of 1968), Article 23(6) of the Act on Foreign Securities Brokers (Act No. 5 of 1971), Article 8-2(5) of the Forestry Partnership Act (Act No. 36 of 1978), Article 49-2(2) of the Banking Act, Article 84(7) of the Financial Instruments and Exchange Act (Act No. 77 of 1988), Article 67-2 and Article 217(3) of the Insurance Business Act (Act No. 105 of 1995), Article 194(4) and Article 288(3) of the Act on Securitization of Assets (Act No. 105 of 1998), Article 53-2(6) of the Patent Attorney Act (Act No. 49 of 2000), Article 96-2(4) of the Norinchukin Bank Act (Act No. 93 of 2001) and Article 57(6) of the Trust Business Act (hereinafter collectively referred to as the 'Electronic Public Notice Related Provisions' in this Section) or the violation of an order based on the provisions this Section and where two years have yet to elapse from the day on which the execution of the sentence has been completed or the sentence has become no longer applicable;