公認会計士法(昭和二十三年法律第百三号)
Certified Public Accountants Act(Act No. 103 of 1948)
最終更新:平成二十九年法律第四十一号
Last Version: Act No. 41 of 2017
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令和1年5月23日
- 最終更新:平成二十九年法律第四十一号
- 翻訳日:平成30年8月22日
- 辞書バージョン:12.0
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平成22年6月3日
- 最終更新:平成十九年法律第九十九号
- 翻訳日:平成22年4月28日
- 辞書バージョン:3.0
公認会計士法
Certified Public Accountants Act
Certified Public Accountants Act
昭和二十三年七月六日法律第百三号
Act No. 103 of July 6, 1948
Act No. 103 of July 6, 1948
第一章 総則(第一条―第四条)
Chapter I General Provisions(Article 1 - Article 4)
第二章 公認会計士試験等(第五条―第十六条の二)
Chapter II Certified Public Accountant Examination(Article 5 - Article 16-2)
第三章 公認会計士の登録(第十七条―第二十三条)
Chapter III Registration of Certified Public Accountant(Article 17 - Article 23)
第四章 公認会計士の義務(第二十四条―第二十八条の四)
Chapter IV Obligations of Certified Public Accountants(Article 24 - Article 28-4)
第五章 公認会計士の責任(第二十九条―第三十四条の二)
Chapter V Responsibility of Certified Public Accountants(Article 29 - Article 34-2)
第五章の二 監査法人
Chapter V-2 Audit Corporations
第一節 通則(第三十四条の二の二―第三十四条の十)
Section 1 General Rules(Article 34-2-2 - Article 34-10)
第二節 社員(第三十四条の十の二―第三十四条の十の十七)
Section 2 Partners(Article 34-10-2 - Article 34-10-17)
第三節 業務(第三十四条の十一―第三十四条の十四の三)
Section 3 Services(Article 34-11 - Article 34-14-3)
第四節 会計帳簿等(第三十四条の十五―第三十四条の十六の三)
Section 4 Accounting Books(Article 34-15 - Article 34-16-3)
第五節 法定脱退(第三十四条の十七)
Section 5 Statutory Withdrawal(Article 34-17)
第六節 解散及び合併(第三十四条の十八―第三十四条の二十の二)
Section 6 Dissolution and Merger(Article 34-18 - Article 34-20-2)
第七節 処分等(第三十四条の二十一―第三十四条の二十一の二)
Section 7 Dispositions(Article 34-21 - Article 34-21-2)
第八節 雑則(第三十四条の二十二―第三十四条の二十三)
Section 8 Miscellaneous Provisions(Article 34-22 - Article 34-23)
第五章の三 有限責任監査法人の登録に関する特則(第三十四条の二十四―第三十四条の三十四)
Chapter V-3 Special Provisions on Registration of Limited Liability Audit Corporations(Article 34-24 - Article 34-34)
第五章の四 外国監査法人等(第三十四条の三十五―第三十四条の三十九)
Chapter V-4 Foreign Audit Firm(Article 34-35 - Article 34-39)
第五章の五 審判手続等(第三十四条の四十―第三十四条の六十六)
Chapter V-5 Hearing Procedure(Article 34-40 - Article 34-66)
第六章 公認会計士・監査審査会(第三十五条―第四十二条)
Chapter VI Certified Public Accountants and Auditing Oversight Board(Article 35 - Article 42)
第六章の二 日本公認会計士協会(第四十三条―第四十六条の十四)
Chapter VI-2 Japanese Institute of Certified Public Accountants(Article 43 - Article 46-14)
第七章 雑則(第四十七条―第四十九条の六)
Chapter VII Miscellaneous Provisions(Article 47 - Article 49-6)
第八章 罰則(第五十条―第五十五条の四)
Chapter VIII Penal Provisions(Article 50 - Article 55-4)
第一章 総則
Chapter I General Provisions
(公認会計士の使命)
(Mission of Certified Public Accountants)
第一条公認会計士は、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。
Article 1The mission of certified public accountants, as professionals on auditing and accounting, is 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.
(公認会計士の職責)
(Professional Responsibilities of Certified Public Accountants)
第一条の二公認会計士は、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。
Article 1-2A certified public accountant is to always maintain their dignity, endeavor to acquire knowledge and skills, and provide services with fairness and integrity from an independent standpoint.
(定義)
(Definitions)
第一条の三この法律において「財務書類」とは、財産目録、貸借対照表、損益計算書その他財務に関する書類(これらの作成に代えて電磁的記録(電子的方式、磁気的方式その他の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で内閣府令で定めるものをいう。以下同じ。)を作成する場合における当該電磁的記録を含む。)をいう。
Article 1-3(1)The term "financial documents" as used in this Act means inventories of property, balance sheets, profit and loss statement, and other documents concerning finance (including the electronic or magnetic records (meaning records that are made in an electronic form, magnetic form, or any other form that cannot be perceived by human beings to be provided for use in information processing by computers and that are specified by Cabinet Office Order; the same applies hereinafter) in a case where electronic or magnetic records are created in lieu of these documents).
2この法律において「公表する」とは、公告をすることその他株主、債権者その他多数の者の知り得る状態に置くことをいう。
(2)The term "to make public" as used in this Act means to give a public notice or to put matters in a state under which shareholders, creditors, and many other persons may be informed.
3この法律において「監査法人」とは、次条第一項の業務を組織的に行うことを目的として、この法律に基づき設立された法人をいう。
(3)The term "audit corporation" as used in this Act means a corporation established under this Act for the purpose of systematically providing the services set forth in paragraph (1) of the following Article.
4この法律において「有限責任監査法人」とは、その社員の全部を有限責任社員とする定款の定めのある監査法人をいう。
(4)The term "limited liability audit corporation" as used in this Act means an audit corporation whose articles of incorporation provide that all of its partners are partners with limited liability.
5この法律において「無限責任監査法人」とは、その社員の全部を無限責任社員とする定款の定めのある監査法人をいう。
(5)The term "unlimited liability audit corporation" as used in this Act means an audit corporation whose articles of incorporation provide that all of its partners are partners with unlimited liability.
6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。
(6)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)).
7この法律において「外国監査法人等」とは、第三十四条の三十五第一項の規定による届出をした者をいう。
(7)The term "foreign audit firm, etc." as used in this Act means a person who has given a notification under the provisions of Article 34-35, paragraph (1).
(公認会計士の業務)
(Services of Certified Public Accountants)
第二条公認会計士は、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。
Article 2(1)A certified public accountant is to make it their practice to audit or attest financial documents for fees at the request of others.
2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。
(2)Beyond the services prescribed in the preceding paragraph, a certified public accountant may make it their 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"公認会計士"(pronounced "kounin kaikeishi " and with the literal meaning "certified public accountant"); provided, however, that this does not apply to matters for which the provision of the services are restricted by other laws.
3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。
(3)The provisions of paragraph (1) does 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.
(公認会計士の資格)
(Qualification of Certified Public Accountants)
第三条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。
Article 3A person who has passed the certified public accountant examination (including a person who has been exempted from short-answer examinations and essay examinations, pursuant to the provisions of Articles 9 and 10, regarding all the examination subjects of the short-answer examinations and essay examinations prescribed in Article 8 in the same session of a certified public accountant examination; the same applies hereinafter except in Article 12) who has interned for two years or more as prescribed in Article 15, paragraph (1) and has completed the professional accountancy education program as prescribed in Article 16, paragraph (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.
(欠格条項)
(Disqualification Clause)
第四条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。
Article 4A person who falls under any of the following items may not become a certified public accountant:
一未成年者、成年被後見人又は被保佐人
(i)a minor, an adult ward or a person under curatorship;
二この法律若しくは金融商品取引法(昭和二十三年法律第二十五号)第百九十七条から第百九十八条までの規定に違反し、又は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)第二百三十三条第一項(第三号に係る部分に限る。)の罪、保険業法(平成七年法律第百五号)第三百二十八条第一項(第三号に係る部分に限る。)の罪、資産の流動化に関する法律(平成十年法律第百五号)第三百八条第一項(第三号に係る部分に限る。)の罪若しくは会社法(平成十七年法律第八十六号)第九百六十七条第一項(第三号に係る部分に限る。)の罪を犯し、禁錮以上の刑に処せられた者であつて、その執行を終わり、又は執行を受けることがなくなつてから五年を経過しないもの
(ii)a person who has violated this Act or the provisions of Articles 197 to 198 inclusive of the Financial Instruments and Exchange Act (Act No. 25 of 1948) or who has committed a crime set forth in Article 233, paragraph (1) (limited to the portion pertaining to item (iii)) of the Act on Securities Investment Trust and Securities Investment Corporations (Act No. 198 of 1951), a crime set forth in Article 328, paragraph (1) (limited to the portion pertaining to item (iii)) of the Insurance Business Act (Act No. 105 of 1995), a crime set forth in Article 308, paragraph (1) (limited to the portion pertaining to item (iii)) of the Act on Securitization of Assets (Act No. 105 of 1998) or a crime set forth in Article 967, paragraph (1) (limited to the portion pertaining to item (iii)) of the Companies Act (Act No. 86 of 2005), who has been sentenced to imprisonment without work or a severer punishment and for whom five years have yet to elapse from the time when execution of the sentence was completed or the sentence ceased to be executed;
三禁錮以上の刑に処せられた者であつて、その執行を終わり、又は執行を受けることがなくなつてから三年を経過しないもの
(iii)a person who has been sentenced to imprisonment without work or a severer punishment and for whom three years have yet to elapse from the time when execution of the sentence was completed or the sentence ceased to be executed;
四破産者であつて復権を得ない者
(iv)a bankrupt whose rights have yet to be restored;
五国家公務員法(昭和二十二年法律第百二十号)、国会職員法(昭和二十二年法律第八十五号)又は地方公務員法(昭和二十五年法律第二百六十一号)の規定により懲戒免職の処分を受け、当該処分の日から三年を経過しない者
(v)a person who has received a disposition of dismissal by disciplinary action pursuant to the provisions of the National Public Officers Act (Act No. 120 of 1947), the Diet Secretariats Personnel Act (Act No. 85 of 1947) or the Local Public Officers Act (Act No. 261 of 1950) and for whom three years have yet to elapse from the date of the relevant disposition;
六第三十条又は第三十一条の規定により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
(vi)a person who has received a disposition of deletion of registration pursuant to the provisions of Article 30 or Article 31 and for whom five years have yet to elapse from the date of the relevant disposition;
七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その登録が抹消され、いまだ当該期間を経過しない者
(vii)a person who has received a disposition of suspension of services pursuant to the provisions of Article 30 or 31 and whose registration has been deleted during the period of the relevant suspension of services, and for whom the relevant period has yet to elapse;
八第三十四条の十の十七第二項の規定により特定社員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
(viii)a person who has received a disposition of deletion of registration as a specified partner pursuant to the provisions of Article 34-10-17, paragraph (2) and for whom five years have yet to elapse from the date of the relevant disposition;
九第三十四条の十の十七第二項の規定により、監査法人の第三十四条の五各号に掲げる業務を執行し、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の禁止の処分を受け、当該禁止の期間を経過しない者
(ix)a person who has, pursuant to the provisions of Article 34-10-17, paragraph (2), received a disposition of prohibition from executing the services of an audit corporation listed in the items of Article 34-5, participating in the decision-making of an audit corporation, or engaging in the services of an audit corporation as an assistant, and for whom the period of the relevant prohibition has yet to elapse;
十税理士法(昭和二十六年法律第二百三十七号)、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)又は弁理士法(平成十二年法律第四十九号)により業務の禁止又は除名の処分を受けた者。ただし、これらの法律により再び業務を営むことができるようになつた者を除く。
(x)a person who has received a disposition of prohibition of services or expulsion pursuant to the provisions of the Licensed Tax Accountants Act (Act No. 237 of 1951), the Lawyers Act (Act No. 205 of 1949), the Act on Special Measures concerning the Practice of Law by Foreign Lawyers (Act No. 66 of 1986), or the Patent Attorneys Act (Act No. 49 of 2000), excluding a person who has become able to engage in the services again under these Acts.
第二章 公認会計士試験等
Chapter II Certified Public Accountant Examination
(公認会計士試験の目的及び方法)
(Purpose and Method of Certified Public Accountant Examination)
第五条公認会計士試験は、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。
Article 5The 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 is conducted in writing based on the short-answer method (including the multiple-choice method; hereinafter the same applies in Articles 8 and 9) and the essay method in accordance with the provisions of Article 8.
第六条及び第七条削除
Article 6and Article 7 Deleted.
(公認会計士試験の試験科目等)
(Examination Subjects of the Certified Public Accountant Examination)
第八条短答式による試験は、次に掲げる科目について行う。
Article 8(1)The short-answer examinations are conducted on the following subjects:
一財務会計論(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。)
(i)financial accounting (meaning bookkeeping, financial statement accounting, and any other subjects in the fields specified by Cabinet Office Order; the same applies hereinafter);
二管理会計論(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。)
(ii)management accounting (meaning cost accounting and any other subjects in the fields specified by Cabinet Office Order; the same applies hereinafter);
三監査論
(iii)auditing;
四企業法(会社法その他の内閣府令で定める分野の科目をいう。以下同じ。)
(iv)business law (meaning the Companies Act and any other subjects in the fields specified by Cabinet Office Order; the same applies hereinafter).
2論文式による試験は、短答式による試験に合格した者及び次条の規定により短答式による試験を免除された者(試験科目の全部について試験を免除された者を含む。)につき、次に掲げる科目について行う。
(2)The essay examinations are conducted for a person who has passed the short-answer examinations or who has been exempted from short-answer examinations pursuant to the provisions of the following Article (including a person who has been exempted from the tests for all of the examination subjects) on the following subjects:
一会計学(財務会計論及び管理会計論をいう。以下同じ。)
(i)accounting (meaning financial accounting and management accounting; the same applies hereinafter);
二監査論
(ii)auditing;
三企業法
(iii)business law;
四租税法(法人税法その他の内閣府令で定める分野の科目をいう。以下同じ。)
(iv)tax law (including the Corporation Tax Act and any other subjects in the fields specified by Cabinet Office Order; the same applies hereinafter);
五次の科目のうち受験者のあらかじめ選択する一科目
(v)One of the following subjects that has been selected by the examinee beforehand:
イ経営学
(a)business administration;
ロ経済学
(b)economics;
ハ民法
(c)the Civil Code;
ニ統計学
(d)statistics.
3前二項に規定する試験科目については、内閣府令で定めるところにより、その全部又は一部について範囲を定めることができる。
(3)With regard to the examination subjects prescribed in the preceding two paragraphs, the scope covered by the examination may be specified for all or part of them pursuant to the provisions of a Cabinet Office Order.
4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。
(4)In the certified public accountant examination, consideration is given to judging the 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.
(短答式による試験科目の一部免除等)
(Partial Exemption from the Short-Answer Examination Subjects)
第九条次の各号のいずれかに該当する者に対しては、その申請により、短答式による試験を免除する。
Article 9(1)A person who falls under any of the following items, upon application, is exempted from the short-answer examinations:
一学校教育法(昭和二十二年法律第二十六号)による大学若しくは高等専門学校、旧大学令(大正七年勅令第三百八十八号)による大学(予科を含む。以下同じ。)、旧高等学校令(大正七年勅令第三百八十九号)による高等学校高等科若しくは旧専門学校令(明治三十六年勅令第六十一号)による専門学校において三年以上商学に属する科目の教授若しくは准教授の職にあつた者又は商学に属する科目に関する研究により博士の学位を授与された者
(i)a person who has or had held the post of professor or associate professor of a subject in the category of commercial science for three or more years at a university or college of technology under the School Education Act (Act No. 26 of 1947), a university under the former University Order (Imperial Order No. 388 of 1918) (including the preparatory course; the same applies hereinafter), the senior course of a high school under the former High School Order (Imperial Order No. 389 of 1918), or a vocational training school under the former Vocational Training School Order (Imperial Order No. 61 of 1903), or a person who has been conferred with a doctoral degree based on research on a subject in the category of commercial science;
二学校教育法による大学若しくは高等専門学校、旧大学令による大学、旧高等学校令による高等学校高等科若しくは旧専門学校令による専門学校において三年以上法律学に属する科目の教授若しくは准教授の職にあつた者又は法律学に属する科目に関する研究により博士の学位を授与された者
(ii)a person who has or had held the post of professor or associate professor of a subject in the category of jurisprudence for three or more years at a university or college of technology under the School Education Act, a university under the former University Order, the senior course of a high school under the former High School Order, or a vocational training school under the former Vocational Training School Order, or a person who has been conferred with a doctoral degree based on research on a subject in the category of jurisprudence;
三高等試験本試験に合格した者
(iii)a person who has passed the high civil service examination;
四司法試験に合格した者
(iv)a person who has passed the bar examination.
2前項各号に定めるもののほか、次の各号のいずれかに該当する者に対しては、その申請により、当該各号に定める科目について、短答式による試験を免除する。
(2)Beyond those specified under the items of the preceding paragraph, a person who falls under any of the following items, upon application, is exempted from the short-answer examinations on the subjects respectively prescribed in those items:
一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
(i)a person who is qualified to become a licensed tax accountant pursuant to the provisions of Article 3, paragraph (1), item (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, paragraph (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;
二商学に属する科目その他内閣府令で定めるものに関する研究により学校教育法第百四条第三項に規定する文部科学大臣の定める学位で内閣府令で定めるものを授与された者 政令で定める科目
(ii)a person who has been conferred with a degree which is specified by the Minister of Education, Culture, Sports, Science and Technology as prescribed in Article 104 (3) of the School Education Act and which is specified by Cabinet Office Order based on research on a subject in the category of commercial science or another subject specified by Cabinet Office Order--Subject specified by Cabinet Order;
三前条第一項各号に掲げる科目の全部又は一部に関連する事務又は業務に従事した期間が通算して七年以上である者として政令で定める者 政令で定める科目
(iii)a person who is categorized by Cabinet Order as the one whose period of having engaged in affairs or services related to all or part of the subjects listed in the items of paragraph (1) of the preceding Article totals seven years or more--Subject specified by Cabinet Order.
3短答式による試験に合格した者に対しては、その申請により、当該短答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短答式による試験を免除する。
(3)A person who has passed the short-answer examinations, upon application, is exempted from any short-answer examinations conducted by the day on which two years have elapsed from the date of the announcement of the results pertaining to the relevant short-answer examinations.
4前三項の申請の手続は、内閣府令で定める。
(4)The procedures for the application set forth in the preceding three paragraphs are specified by Cabinet Office Order.
(論文式による試験科目の一部免除)
(Partial Exemption from the Essay Examination Subjects)
第十条次の各号のいずれかに該当する者に対しては、その申請により、当該各号に定める科目について、論文式による試験を免除する。
Article 10(1)A person who falls under any of the following items, upon application, is exempted from the essay examinations on the subjects respectively prescribed in those items:
一前条第一項第一号に掲げる者 会計学及び経営学
(i)a person set forth in item (i), paragraph (1) of the preceding Article--accounting and business administration;
二前条第一項第二号又は第四号に掲げる者 企業法及び民法
(ii)a person set forth in item (ii) or (iv), paragraph (1) of the preceding Article--business law and the Civil Code;
三前条第一項第三号に掲げる者 高等試験本試験において受験した科目(当該科目が商法である場合にあつては、企業法)
(iii)a person set forth in item (iii), paragraph (1) of the preceding Article--subjects on which tests have been taken in the high civil service examination (business law in the case where the relevant subject was the Commercial Code);
四学校教育法による大学若しくは高等専門学校、旧大学令による大学、旧高等学校令による高等学校高等科若しくは旧専門学校令による専門学校において三年以上経済学に属する科目の教授若しくは准教授の職にあつた者又は経済学に属する科目に関する研究により博士の学位を授与された者 経済学
(iv)a person who has or had held the post of professor or associate professor of a subject in the category of economics for three or more years at a university or college of technology under the School Education Act, a university under the former University Order, the senior course of a high school under the former High School Order, or a vocational training school under the former Vocational Training School Order, or a person who has been conferred with a doctoral degree based on research on a subject in the category of economics—economics ;
五不動産鑑定士試験に合格した者 経済学又は民法
(v)a person who has passed the real estate appraisers examination--economics or the Civil Code;
六税理士法第三条第一項第一号又は第二号の規定により税理士となる資格を有する者 租税法
(vi)a person who is qualified to become a licensed tax accountant pursuant to the provisions of Article 3, paragraph (1), item (i) or (ii) of the Licensed Tax Accountants Law--tax laws;
七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
(vii)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, paragraph (2)--subjects specified by Cabinet Order.
2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。
(2)A person who has, in the essay examinations, 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, are exempted from any essay examinations on the relevant subjects conducted by the day on which two years have elapsed from the date of the announcement of the results pertaining to the relevant essay examinations.
3前二項の申請の手続は、内閣府令で定める。
(3)The procedures for the application set forth in the preceding two paragraphs are specified by Cabinet Office Order.
(受験手数料)
(Examination Fee)
第十一条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。
Article 11(1)A person who intends to take the certified public accountant examination must pay an examination fee of the amount specified by Cabinet Order which takes the actual costs into consideration.
2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。
(2)The examination fee that has been paid pursuant to the provisions of the preceding paragraph must not be refunded in a case where the examinee failed to take the certified public accountant examination.
(合格証書)
(Passing Certificate)
第十二条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。
Article 12A person who has passed the certified public accountant examination is awarded a certificate proving that the person has passed the relevant examination.
(試験の執行)
(Conduct of Examination)
第十三条公認会計士試験は、公認会計士・監査審査会が、これを行う。
Article 13(1)The certified public accountant examination is conducted by the Certified Public Accountants and Auditing Oversight Board.
2公認会計士試験は、毎年一回以上、これを行う。
(2)The certified public accountant examination is conducted at least once every year.
(合格の取消等)
(Revoking a Passing Grade on an Examination)
第十三条の二公認会計士・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。
Article 13-2(1)The Certified Public Accountants and Auditing Oversight Board may revoke a passing grade on 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.
2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。
(2)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.
(試験の細目)
(Details of Examination)
第十四条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。
Article 14Beyond what is provided for in this Act, necessary matters concerning the certified public accountant examination is specified by Cabinet Office Order.
(業務補助等)
(Internship)
第十五条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。
Article 15(1)The period of internship, etc. is a total of the following periods regardless of whether the periods are before or after passing the certified public accountant examination:
一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
(i)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, paragraph (1);
二財務に関する監査、分析その他の実務で政令で定めるものに従事した期間
(ii)the period during which the person engaged in auditing, analysis or any other practice related to finance that is specified by Cabinet Order.
2この法律に定めるもののほか、業務補助等について必要な事項は、内閣府令で定める
(2)Beyond what is provided for in this Act, necessary matters concerning the internship, etc. are specified by Cabinet Office Order.
(実務補習)
(Professional Accountancy Education Program)
第十六条実務補習は、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。
Article 16(1)Professional accountancy education program is provided by a body consisting of certified public accountants or any other institution certified by the Prime Minister (hereinafter referred to as a "professional accountancy education program body, etc." in this Article) 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.
2前項の認定を申請しようとする者は、内閣府令で定める事項を記載した申請書に内閣府令で定める書類を添付して、これを内閣総理大臣に提出しなければならない。
(2)A person who intends to apply for the certification set forth in the preceding paragraph must submit to the Prime Minister a written application stating the matters specified by Cabinet Office Order with attached documents specified by Cabinet Office Order.
3内閣総理大臣は、前項の認定の申請があつた場合において、実務補習の内容、方法その他の事項に関し内閣府令で定める基準に適合するものであると認めるときは、その認定を行うものとする。
(3)The Prime Minister, when there has been an application for the certification set forth in the preceding paragraph and if the minister finds that the contents, method and any other matters concerning the practical training conform to the standards specified by Cabinet Office Order, grants certification therefor.
4内閣総理大臣は、実務補習団体等が行う実務補習の内容、方法その他の事項が前項に規定する内閣府令で定める基準に照らして適当でないと認めるときは、当該実務補習団体等に対し、必要な指示をすることができる。
(4)If the Prime Minister finds the contents, method or any other matters concerning the professional accountancy education program to be provided by a professional accountancy education program body, etc. inappropriate in light of the standards specified by Cabinet Office Order as prescribed in the preceding paragraph, the minister may give the necessary instructions to the relevant professional accountancy education program body, etc.
5内閣総理大臣は、実務補習団体等が第三項に規定する内閣府令で定める基準に適合しなくなつたと認めるとき、若しくは前項の規定による指示に従わないとき、又は当該実務補習団体等から実務補習団体等としての認定の取消しの申請があつたときは、第一項の認定を取り消すことができる。
(5)If the Prime Minister finds that a professional accountancy education program body, etc. no longer conforms to the standards specified by Cabinet Office Order as prescribed in paragraph (3) or if the professional accountancy education program body, etc. fails to follow the instruction under the provisions of the preceding paragraph, or if an application for the rescission of certification as a professional accountancy education program body, etc. has been filed by the relevant professional accountancy education program body, etc., the minister may rescind the certification set forth in paragraph (1).
6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。
(6)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 the relevant 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, must report the status of the relevant professional accountancy education program to the Prime Minister in writing pursuant to the provisions of a Cabinet Office Order without delay.
7内閣総理大臣は、前項の規定による報告に基づき、受講者が実務補習のすべての課程を修了したと認めるときは、当該受講者について実務補習の修了したことの確認を行わなければならない。
(7)If the Prime Minister finds that the trainee has completed the entire course of the professional accountancy education program based on the report under the provisions of the preceding paragraph, the minister must confirm that the relevant trainee has completed the professional accountancy education program.
8この法律に定めるもののほか、実務補習について必要な事項は、内閣府令で定める。
(8)Beyond what is provided for in this Act, necessary matters concerning professional accountancy education program are specified by Cabinet Office Order.
(外国で資格を有する者の特例)
(Special Provisions for Those Qualified in Foreign Jurisdictions)
第十六条の二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。
Article 16-2(1)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 does not apply to a person who falls under any of the items of Article 4.
2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。
(2)The Prime Minister, when granting the approval of the qualification set forth in the preceding paragraph, is to have the Certified Public Accountants and Auditing Oversight Board conduct an examination or screening pursuant to the provisions of a Cabinet Office Order.
3前項の試験又は選考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手数料を納付しなければならない。
(3)A person who intends to take the examination or screening set forth in the preceding paragraph must pay a fee of the amount specified by Cabinet Order by taking the actual cost into consideration.
4前項の規定により納付した手数料は、第二項の試験又は選考を受けなかつた場合においても、これを還付しない。
(4)The fee that has been paid pursuant to the provisions of the preceding paragraph is not to be refunded in a case when the person failed to take the examination or screening set forth in paragraph (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。
(5)If 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 must delete the registration set forth in the same paragraph:
一第二十一条第一項各号のいずれかに該当するとき。
(i)when the person falls under any of the items of Article 21, paragraph (1);
二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。
(ii)when the person has lost the qualification equivalent to the qualification of a certified public accountant in the foreign state.
6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。
(6)The provisions of Articles 18-2 through 20, Article 22, Articles 24 through 34-2, and Article 49 apply mutatis mutandis to foreign certified public accountants.
第三章 公認会計士の登録
Chapter III Registration of Certified Public Accountant
(登録の義務)
(Obligation for Registration)
第十七条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。
Article 17A person who is qualified to become a certified public accountant must have their name, date of birth, office and other matters specified by Cabinet Office Order registered on the certified public accountants roster (hereinafter simply referred to as "registration" in this Chapter) in order to become a certified public accountant.
(名簿)
(Roster)
第十八条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。
Article 18The certified public accountants roster and the foreign certified public accountants roster is kept at the Japanese Institute of Certified Public Accountants.
(登録拒否の事由)
(Grounds for Refusal of Registration)
第十八条の二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。
Article 18-2A person who falls under any of the following items may not obtain registration as a certified public accountant:
一懲戒処分により、税理士、弁護士、外国法事務弁護士又は弁理士の業務を停止された者で、現にその処分を受けているもの
(i)a person who has been suspended through disciplinary action from providing services as a licensed tax accountant, lawyer, foreign lawyer registered in Japan, or patent attorney, and is currently subject to that suspension;
二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
(ii)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.
(登録の手続)
(Procedures for Registration)
第十九条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。
Article 19(1)A person who intends to obtain registration must submit a written application for registration to the Japanese Institute of Certified Public Accountants.
2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。
(2)The written application for registration set forth in the preceding paragraph must attach a document proving that the applicant is qualified to become a certified public accountant.
3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。
(3)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, is to 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, must refuse the registration based on a resolution of the qualification screening board (meaning the qualification screening board prescribed in Article 46-11; the same applies in Article 21, paragraph (2), Article 34-10-11, paragraph (2) and Article 34-10-14, paragraph (2)).
4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。
(4)The Japanese Institute of Certified Public Accountants, when refusing registration pursuant to the provisions of the preceding paragraph, must notify the applicant to that effect in writing that states the reason therefor.
(登録を拒否された場合の審査請求)
(Request for Investigation in a Case Where Registration Has Been Refused)
第十九条の二前条第三項の規定により登録を拒否された者は、当該処分に不服があるときは、内閣総理大臣に対して、審査請求をすることができる。
Article 19-2(1)A person for whom registration has been refused pursuant to the provisions of paragraph (3) of the preceding Article, where the person is dissatisfied with the relevant disposition, may make a request for administrative review to the Prime Minister.
2前条第一項の規定により登録申請書を提出した者は、当該申請書を提出した日から三月を経過しても当該申請に対して何らの処分がされない場合には、当該登録を拒否されたものとして、内閣総理大臣に対して、前項の審査請求をすることができる。
(2)A person who has submitted a written application for registration pursuant to the provisions of paragraph (1) of the preceding Article, when no disposition has been given for the relevant application after the lapse of three months from the date of submission of the relevant written application, may deem that the registration has been refused and make a request for administrative review set forth in the preceding paragraph to the Prime Minister.
3前二項の場合において、内閣総理大臣は、行政不服審査法(平成二十六年法律第六十八号)第二十五条第二項及び第三項並びに第四十六条第二項の規定の適用については、日本公認会計士協会の上級行政庁とみなす。
(3)In the case referred to in the preceding two paragraphs, with regard to the application of the provisions of Article 25, paragraphs (2) and (3), and Article 46, paragraph (2) of the Administrative Complaint Investigation Act (Act No. 68 of 2014), the Prime Minister is deemed to be a higher administrative authority to the Japan Institute of Certified Public Accountants.
(変更登録)
(Change of Registration)
第二十条公認会計士は、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。
Article 20When there has been any change in the matters registered, a certified public accountant must immediately file an application for registration of such a change.
(登録の抹消)
(Deletion of Registration)
第二十一条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。
Article 21(1)In a case falling under any of the following items, the Japanese Institute of Certified Public Accountants must delete the registration of the certified public accountant:
一公認会計士がその業務を廃止したとき。
(i)when a certified public accountant has discontinued their services;
二公認会計士が死亡したとき。
(ii)when a certified public accountant has died;
三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。
(iii)when a certified public accountant has fallen under any of the items of Article 4;
四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。
(iv)when a certified public accountant is likely to be inappropriate for providing services as a certified public accountant due to mental or physical disorder.
2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。
(2)The Japanese Institute of Certified Public Accountants, when deleting registration pursuant to the provisions of item (iv) of the preceding paragraph, must delete the registration based on a resolution of the qualification screening board.
3第十九条第四項並びに第十九条の二第一項及び第三項の規定は、第一項第四号の規定による登録の抹消について準用する。この場合において、同条第三項中「第四十六条第二項」とあるのは、「第四十六条第一項」と読み替えるものとする。
(3)The provisions of Article 19, paragraph (4) and Article 19-2, paragraphs (1) and (3) apply mutatis mutandis to the deletion of registration under the provisions of paragraph (1), item (iv).In this case, the term "Article 46, paragraph (2)" in paragraph (3) of the same Article is deemed to be replaced with "Article 46, paragraph (1)."
(登録及び登録の抹消の公告)
(Public Notice of Registration and Deletion of Registration)
第二十一条の二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。
Article 21-2The Japanese Institute of Certified Public Accountants, when it has registered a certified public accountant or a foreign certified public accountant and has deleted the relevant registration, must give public notice to that effect in the official gazette without delay.
(登録抹消の制限)
(Restrictions on Deletion of Registration)
第二十一条の三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。
Article 21-3The Japanese Institute of Certified Public Accountants may not, when a certified public accountant or foreign certified public accountant has been placed under a procedure of disciplinary action, delete the registration of the relevant certified public accountant or foreign certified public accountant under the provisions of Article 21, paragraph (1), item (i) or Article 16-2, paragraph (5), item (i) (limited to the case pertaining to the provisions of Article 21, paragraph (1), item (i)) until the relevant procedure has been completed
(登録の細目)
(Details of Registration)
第二十二条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。
Article 22Beyond what is provided for in this Chapter, the registration procedure, deletion of registration, certified public accountants roster, and other necessary matters concerning registration is specified by Cabinet Office Order.
第二十三条削除
Article 23Deleted.
第四章 公認会計士の義務
Chapter IV Obligations of Certified Public Accountants
(特定の事項についての業務の制限)
(Restrictions on Services Concerning Specified Matters)
第二十四条公認会計士は、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。
Article 24(1)A certified public accountant must not provide the services set forth in Article 2, paragraph (1) concerning financial documents that fall under any of the following items:
一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
(i)the financial documents of a company or any other person in a case where the certified public accountant or their spouse is or was within the past one year an officer, a person in an equivalent position or a responsible member in charge of any financial affairs of the relevant company or person;
二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
(ii)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 the relevant company or person;
三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
(iii)beyond 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 the relevant company or person.
2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。
(2)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 their 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, paragraph (1) provided by the certified public accountant.
3国家公務員若しくは地方公務員又はこれらの職にあつた者は、その在職中又は退職後二年間は、その在職し、又は退職前二年間に在職していた職と職務上密接な関係にある営利企業の財務について、第二条第一項の業務を行つてはならない。
(3)A national public employee or local public employee or a person who has been in such a position must not provide, during their tenure of office nor during the two years after retirement, the services set forth in Article 2, paragraph (1) concerning the finance of a profit-making company closely related to the duties of the office which is or was held during the two years preceding retirement.
(大会社等に係る業務の制限の特例)
(Special Provisions on Restriction of Services Pertaining to Large Companies)
第二十四条の二公認会計士は、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。
Article 24-2When a certified public accountant, their spouse, or a corporation or any other body having a relationship that is categorized by Cabinet Office Order as one that is found to be substantially controlled by the relevant certified public accountant or their spouse continuously receives fees for the services set forth in Article 2, paragraph (2) (limited to those specified by Cabinet Office Order) from a person who falls under any of the following items (hereinafter referred to as a "large company, etc."), the certified public accountant must not provide the services set forth in paragraph (1) of the same Article concerning the financial documents of the relevant large company, etc.:
一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。)
(i)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);
二金融商品取引法第百九十三条の二第一項又は第二項の規定により監査証明を受けなければならない者(政令で定める者を除く。)
(ii)a person who needs to receive audit attestation pursuant to the provisions of Article 193-2, paragraph (1) or (2) of the Financial Instruments and Exchange Act (excluding one specified by Cabinet Order);
三銀行法(昭和五十六年法律第五十九号)第二条第一項に規定する銀行
(iii)a bank prescribed in Article 2, paragraph (1) of the Banking Act (Act No. 59 of 1981);
四長期信用銀行法(昭和二十七年法律第百八十七号)第二条に規定する長期信用銀行
(iv)a long-term credit bank prescribed in Article 2 of the Long-Term Credit Bank Act (Act No. 187 of 1952);
五保険業法第二条第二項に規定する保険会社
(v)an insurance company prescribed in Article 2, paragraph (2) of the Insurance Business Act;
六前各号に掲げる者に準ずる者として政令で定める者
(vi)a person categorized by Cabinet Order as one equivalent to any of those listed in the preceding items.
第二十四条の三公認会計士は、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。
Article 24-3(1)If 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 applies hereinafter) of consecutive accounting periods as specified by Cabinet Order (in the case of accounting periods as categorized by Cabinet Office Order as those equivalent to the relevant consecutive accounting periods, the relevant accounting periods; hereinafter referred to as the "consecutive accounting periods") not exceeding seven accounting periods of a large company, etc., the certified public accountant is not to provide audit-related services concerning the financial documents of the relevant large company, etc. pertaining to an accounting period specified by Cabinet Order which comes in or after the accounting period following the relevant consecutive accounting periods; provided, however, that this does not apply when an unavoidable circumstance as specified by Cabinet Office Order is found for the provision of audit-related services by the relevant certified public accountant (excluding one who is a partner of an audit corporation) concerning the financial documents of the relevant large company, etc. in or after the accounting period following the relevant 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 Order.
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。
(2)If a certified public accountant has provided audit-related services concerning the financial documents of a person who intends to list the securities the person issues in a financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act; the same applies hereinafter) or any other person specified by Cabinet Order (excluding a large company, etc.) pertaining to the accounting period specified by Cabinet Office Order not exceeding three accounting periods preceding the accounting period that includes the day on which the relevant securities issued by this person are to be listed or includes any other date specified by Cabinet Order, the provisions of the preceding paragraph applies by deeming this person to be a large company, etc.In this case, the term "certified public accountant" in the same paragraph is deemed to be replaced with "certified public accountant who has provided the audit-related services set forth in the following paragraph."
3第一項(前項の規定により読み替えて適用する場合を含む。)及び前項の監査関連業務とは、第二条第一項の業務、監査法人の行う同項の業務にその社員として関与すること及びこれらに準ずる業務として内閣府令で定めるものをいう。
(3)The audit-related services set forth in paragraph (1) (including the case where it is applied by replacing the terms pursuant to the provisions of the preceding paragraph) and the preceding paragraph means the services set forth in Article 2, paragraph (1), participation in the services set forth in the same paragraph that are provided by an audit corporation as a partner of the relevant audit corporation, and services that are categorized by Cabinet Office Order as equivalent services.
第二十四条の四公認会計士は、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。
Article 24-4A certified public accountant, when providing the services set forth in Article 2, paragraph (1) concerning the financial documents of a large company, etc., must 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 does not apply when there is an unavoidable circumstance as specified by Cabinet Office Order 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.
(証明の範囲及び証明者の利害関係の明示)
(Clear Indication of Scope of Attestation and of Interest of the Attestant)
第二十五条公認会計士は、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。
Article 25(1)A certified public accountant, when attesting the financial documents of a company or any other person, must clearly indicate the scope of the documents to be attested.
2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。
(2)A certified public accountant, when attesting the financial documents of a company or any other person, must clearly indicate in the certificate whether or not the person has any interest in the relevant company or person, and if the person does have an interest, the details of the interest and any other matters specified by Cabinet Office Order.
(信用失墜行為の禁止)
(Prohibition of Discreditable Acts)
第二十六条公認会計士は、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。
Article 26A certified public accountant must not commit any act which will injure the credibility of certified public accountants or which will disgrace certified public accountants as a whole.
(秘密を守る義務)
(Obligation to Observe Secrecy)
第二十七条公認会計士は、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。
Article 27A certified public accountant is not to, without justifiable grounds, divulge to others or misappropriate any secrets that the accountant has learned concerning the matters handled in their services. The same applies after the person ceases to be a certified public accountant.
(研修)
(Continuing Professional Education)
第二十八条公認会計士は、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。
Article 28A certified public accountant, pursuant to the provisions of a Cabinet Office Order, is to receive the continuing professional education aimed at improving competency that is provided by the Japanese Institute of Certified Public Accountants.
(公認会計士の就職の制限)
(Restriction on Employment of Certified Public Accountants)
第二十八条の二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。
Article 28-2When a certified public accountant has provided the services set forth in Article 2, paragraph (1) concerning the financial documents of a company or any other person, the relevant 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 the relevant company or person nor a consolidated company, etc. thereof (meaning a person categorized by Cabinet Office Order as one who prepares financial documents on a consolidated basis with the relevant company or person; hereinafter the same applies in this Article and Article 34-11, paragraph (1), item (iii)) until the day on which the accounting period following that pertaining to the relevant financial documents ends; provided, however, that this does 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 the relevant company or person or a consolidated company, etc. thereof or in any other case specified by Cabinet Office Order.
(使用人等に対する監督義務)
(Obligation to Supervise Employees)
第二十八条の三公認会計士は、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。
Article 28-3A certified public accountant, when employing an employee or any other worker to provide the services set forth in Article 2, paragraph (1) or (2), must supervise the relevant employee or worker in order to implement the relevant services appropriately.
(業務の状況に関する説明書類の縦覧等)
(Public Inspection of Explanatory Documents Concerning the Status of Operations)
第二十八条の四公認会計士は、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。
Article 28-4(1)A certified public accountant, 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, paragraph (1) have been provided concerning the financial documents of a large company, etc.), must prepare explanatory documents containing matters categorized by Cabinet Office Order as those concerning the status of operations, keep them at the office of the relevant certified public accountant and make them available for public inspection.
2前項に規定する説明書類は、電磁的記録をもつて作成することができる。
(2)The explanatory documents prescribed in the preceding paragraph may be prepared in the form of electronic or magnetic records.
3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。
(3)When the explanatory documents prescribed in paragraph (1) have been prepared in the form of electronic or magnetic records, a certified public accountant may take a measure categorized by Cabinet Office Order as one for making available information on the contents of the relevant explanatory documents to unspecified and large number of persons by electronic or magnetic means (meaning a method that uses an electronic data processing system and is specified by Cabinet Office Order; the same applies hereinafter) at the office of the certified public accountant.In this case, the explanatory documents set forth in the same paragraph is deemed to have been kept and made available for public inspection pursuant to the provisions of the same paragraph.
4前三項に定めるもののほか、第一項に規定する説明書類を公衆の縦覧に供する期間その他前三項の規定の適用に関し必要な事項は、内閣府令で定める。
(4)Beyond what is provided for in the preceding three paragraphs, the period during which the explanatory documents prescribed in paragraph (1) is provided for public inspection and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Office Order.
第五章 公認会計士の責任
Chapter V Responsibility of Certified Public Accountants
(懲戒の種類)
(Types of Disciplinary Action)
第二十九条公認会計士に対する懲戒処分は、次の三種とする。
Article 29Disciplinary actions for certified public accountants are of the following three types:
一戒告
(i)admonition;
二二年以内の業務の停止
(ii)suspension of services for not more than two years;
三登録の抹消
(iii)deletion of registration.
(虚偽又は不当の証明についての懲戒)
(Disciplinary Action for Misstatements or Unjust Attestation)
第三十条公認会計士が、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。
Article 30(1)If 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 (iii) of the preceding Article.
2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。
(2)If 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 (ii) of the preceding Article.
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。
(3)When an audit corporation has attested financial documents containing misstatements, errors or omissions as if they contained no misstatements, errors or omissions, and the certified public accountant who executed the services pertaining to the relevant attestation has committed the act intentionally or with negligence of due care, the provisions of the preceding two paragraphs applies mutatis mutandis to the relevant certified public accountant.
(一般の懲戒)
(General Disciplinary Action)
第三十一条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。
Article 31(1)If 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.
2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。
(2)If a certified public accountant has executed their services in a manner that is found to be grossly inappropriate, the Prime Minister may issue a disciplinary action set forth in Article 29, item (i) or (ii).
(課徴金納付命令)
(Order for Payment of Surcharge)
第三十一条の二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。
Article 31-2(1)If a certified public accountant has attested financial documents of a company or any other person, and a fact corresponding to the case prescribed in Article 30 (1) or (2) exists, the Prime Minister must order the relevant 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 through 34-62:
一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
(i)when a fact corresponding to the case prescribed in Article 30, paragraph (1) exists with regard to the relevant 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 the relevant company or person receiving the relevant attestation
二当該証明について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 監査報酬相当額
(ii)when a fact corresponding to the case prescribed in Article 30, paragraph (2) exists with regard to the relevant attestation -- An amount corresponding to audit fees
2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。
(2)Notwithstanding the provisions of the preceding paragraph, the Prime Minister, in the following cases, may refrain from ordering the certified public accountant set forth in the same paragraph to pay a surcharge set forth in the same paragraph:
一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。)
(i)when a fact corresponding to the case prescribed in Article 30, paragraph (1) exists, and an action set forth in the same paragraph is to be issued against the relevant certified public accountant (limited to a case categorized by Cabinet Office Order 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 the relevant financial documents as a whole)
二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。)
(ii)when a fact corresponding to the case prescribed in Article 30, paragraph (2) exists, if an action set forth in the same paragraph is to be issued against the relevant certified public accountant (excluding a case categorized by Cabinet Office Order as one where there was negligence of due care of a similar degree as set forth in the same paragraph)
三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。)
(iii)when an action set forth in Article 29, item (ii) is to be issued against the relevant certified public accountant (limited to the case of ordering the suspension of services that are categorized by Cabinet Office Order as those set forth in Article 2, paragraph (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, paragraph (4))
四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
(iv)when an action set forth in Article 29, item (iii) is to be issued against the relevant certified public accountant
3第一項の規定により計算した課徴金の額が一万円未満であるときは、課徴金の納付を命ずることができない。
(3)When the amount of surcharge calculated pursuant to the provisions of paragraph (1) is less than ten thousand yen, payment of the surcharge may not be ordered.
4第一項の規定により計算した課徴金の額に一万円未満の端数があるときは、その端数は、切り捨てる。
(4)When the amount of surcharge calculated pursuant to the provisions of paragraph (1) includes an odd amount of less than ten thousand yen, such odd amount is omitted.
5第一項の規定による命令を受けた者は、同項の規定による課徴金を納付しなければならない。
(5)A person who has received an order under the provisions of paragraph (1) must pay the surcharge under the provisions of the same paragraph.
(処分の手続)
(Procedures for Disposition)
第三十二条何人も、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。
Article 32(1)Any person may, if their considers that a fact corresponding to the case prescribed in Article 30 or 31 exists with regard to a certified public accountant, report the fact to the Prime Minister and request that a proper measure be taken.
2前項に規定する報告があつたときは、内閣総理大臣は、事件について必要な調査をしなければならない。
(2)When a report prescribed in the preceding paragraph has been made, the Prime Minister must carry out the necessary investigation concerning the case.
3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。
(3)If the Prime Minister considers that a fact corresponding to the case prescribed in Article 30 or 31 exists with regard to a certified public accountant, the minister may carry out the necessary investigation ex officio.
4内閣総理大臣は、第三十条又は第三十一条の規定により第二十九条第一号又は第二号に掲げる懲戒の処分をしようとするときは、行政手続法(平成五年法律第八十八号)第十三条第一項の規定による意見陳述のための手続の区分にかかわらず、聴聞を行わなければならない。
(4)When the Prime Minister intends to issue a disciplinary action set forth in Article 29 (i) or (ii) pursuant to the provisions of Article 30 or 31, the minister must hold a hearing regardless of the categories of procedures for hearing statements of opinion under the provisions of Article 13, paragraph (1) of the Administrative Procedure Act (Act No. 88 of 1993).
5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。
(5)A disciplinary action under the provisions of Article 30 or 31 must be taken when a fact corresponding to the case prescribed in Article 30 or 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.
(調査のための権限)
(Authority for Investigation)
第三十三条内閣総理大臣は、前条第二項(第四十六条の十第二項において準用する場合を含む。)又は第三項の規定により事件について必要な調査をするため、当該職員に次に掲げる処分をさせることができる。
Article 33(1)For the purpose of carrying out the necessary investigation concerning a case pursuant to the provisions of paragraph (2) (including the case where it is applied mutatis mutandis pursuant to Article 46-10, paragraph (2)) or (3) of the preceding Article, the Prime Minister may have the relevant officials in charge take any of the following actions:
一事件関係人若しくは参考人に出頭を命じて審問し、又はこれらの者から意見若しくは報告を徴すること。
(i)to order the persons concerned in the case or witnesses to appear and carry out a hearing or to collect opinions or reports from those persons;
二鑑定人に出頭を命じて鑑定させること。
(ii)to order an expert witness to appear and have them provide an expert opinion;
三帳簿書類その他の物件の所有者に対し、当該物件の提出を命じ、又は提出物件を留めて置くこと。
(iii)to order the owner of books, documents or any other objects to produce the relevant objects or to take custody of the objects produced;
四事件に関係のある事務所その他の場所に立ち入り、事件に関係のある帳簿書類その他の物件を検査すること。
(iv)to enter offices or any other places related to the case and inspect books, documents, and any other objects related to the case.
2前項の規定により出頭又は鑑定を命ぜられた参考人又は鑑定人は、政令の定めるところにより、旅費、日当その他の費用を請求することができる。
(2)A witness or expert witness who has been ordered to appear or provide an expert opinion pursuant to the provisions of the preceding paragraph may claim travel expenses, daily allowances, and any other expenses pursuant to the provisions of a Cabinet Order.
(調書の作成及び公開並びに懲戒処分の公告)
(Preparation and Disclosure of Protocols and Public Notice of Disciplinary Action)
第三十四条内閣総理大臣は、事件について必要な調査をしたときは、その要旨を調書に記載し、かつ、前条に規定する処分があつたときは、特にその結果を明らかにしておかなければならない。
Article 34(1)When the Prime Minister has carried out the necessary investigation concerning a case, describe the gist thereof in a protocol and, if action prescribed in the preceding paragraph has been taken, the minister must clarify the result thereof.
2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。
(2)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 Order; provided, however, that no person other than the relevant certified public accountant or their 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, paragraphs (1) through (3) 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.
3内閣総理大臣は、第三十条又は第三十一条の規定により懲戒の処分をしたときは、その旨を公告しなければならない。
(3)When the Prime Minister has issued disciplinary action pursuant to the provisions of Article 30 or 31, the minister must give public notice to that effect.
(指示)
(Instruction)
第三十四条の二内閣総理大臣は、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。
Article 34-2When a certified public accountant has violated this Act or an order based on this Act, or when the services set forth in Article 2, paragraph (1) provided by a certified public accountant are found to be grossly inappropriate and it is found necessary for ensuring a fair operation of the services set forth in the same paragraph provided by the relevant certified public accountant, the Prime Minister may give the necessary instruction to the relevant certified public accountant.
第五章の二 監査法人
Chapter V-2 Audit Corporations
第一節 通則
Section 1 General Rules
(設立等)
(Incorporation)
第三十四条の二の二公認会計士(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。
Article 34-2-2(1)A certified public accountant (including a foreign certified public accountant; hereinafter the same applies in this Chapter, the following Chapter and Chapter VI-2) may incorporate an audit corporation pursuant to the provisions of this Chapter.
2第一条及び第一条の二の規定は、監査法人について準用する。
(2)The provisions of Articles 1 and 1-2 apply mutatis mutandis to audit corporations.
(名称)
(Name)
第三十四条の三監査法人は、その名称中に監査法人という文字を使用しなければならない。
Article 34-3(1)An audit corporation must use the characters "監査法人" (pronounced "kansa-houjin", and with a literal meaning of "audit corporation" ) in its name.
2有限責任監査法人は、その名称中に社員の全部が有限責任社員であることを示す文字として内閣府令で定めるものを使用しなければならない。
(2)A limited liability audit corporation must use in its name words categorized by Cabinet Office Order as one indicating that all of the partners are partners with limited liability.
(社員)
(Partners)
第三十四条の四監査法人の社員は、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。
Article 34-4(1)Every partner of an audit corporation must be a certified public accountant or a person who has obtained the registration set forth in Article 34-10-8.
2次に掲げる者は、監査法人の社員となることができない。
(2)None of the following persons may become a partner of an audit corporation:
一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を経過しない者
(i)a person who has received a disposition of suspension of services pursuant to the provisions of Article 30 or 31 and for whom the period of the relevant suspension of services has yet to elapse
二他の監査法人において、第三十四条の十の十七第二項の規定により、監査法人の次条各号に掲げる業務を執行し、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の禁止の処分を受け、当該禁止の期間を経過しない者
(ii)a person who has, pursuant to the provisions of Article 34-10-17, paragraph (2), received a disposition of prohibition from executing the services of another audit corporation listed in the items of the following Article, participating in the decision-making of another audit corporation, or engaging in the services of another audit corporation as an assistant, and for whom the period of the relevant prohibition has yet to elapse
三第三十四条の二十一第二項の規定により他の監査法人が解散又は業務の停止を命ぜられた場合において、その処分の日以前三十日内に当該他の監査法人の社員であつた者でその処分の日から三年(業務の停止を命ぜられた場合にあつては、当該業務の停止の期間)を経過しないもの
(iii)if another audit corporation has been ordered to dissolve or suspend services pursuant to the provisions of Article 34-21, paragraph (2), a person who had been a partner of the relevant other audit corporation within thirty days prior to the date of such disposition and for whom three years (in the case of an order for suspension of services, the period of the relevant suspension of services) have yet to elapse from the date of the disposition
3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。
(3)The proportion of partners who are certified public accountants among all partners of an audit corporation must, at the minimum be a proportion specified by Cabinet Office Order of not less than fifty per cent.
(業務の範囲)
(Scope of Services)
第三十四条の五監査法人は、第二条第一項の業務を行うほか、その業務に支障のない限り、定款で定めるところにより、次に掲げる業務の全部又は一部を行うことができる。
Article 34-5Beyond the services set forth in Article 2, paragraph (1), an audit corporation may, to the extent that it does not interfere with the relevant services, conduct all or part of the following services pursuant to the provisions of its articles of incorporation:
一第二条第二項の業務
(i)services set forth in Article 2, paragraph (2);
二公認会計士試験に合格した者に対する実務補習
(ii)professional accountancy education program for persons who have passed the certified public accountant examination.
(登記)
(Registration)
第三十四条の六監査法人は、政令で定めるところにより、登記をしなければならない。
Article 34-6(1)An audit corporation must register in accordance with the provisions of a Cabinet Order.
2前項の規定により登記をしなければならない事項は、登記の後でなければ、これをもつて第三者に対抗することができない。
(2)The matters required to be registered pursuant to the provisions of the preceding paragraph may not be duly asserted against a third party unless it is after registration.
(設立の手続)
(Procedures for Incorporation)
第三十四条の七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。
Article 34-7(1)In order to incorporate an audit corporation, persons who intend to be its partners must jointly establish the articles of incorporation.In this case, the persons who intend to be its partners must include five or more persons who are certified public accountants.
2会社法第三十条第一項の規定は、監査法人の定款について準用する。
(2)The provisions of Article 30, paragraph (1) of the Companies Act applies mutatis mutandis to the articles of incorporation of an audit corporation.
3定款には、少なくとも次に掲げる事項を記載しなければならない。
(3)The articles of incorporation must contain a minimum of the following matters:
一目的
(i)purpose;
二名称
(ii)name;
三事務所の所在地
(iii)location of office;
四社員の氏名及び住所
(iv)names and addresses of partners;
五社員の全部が無限責任社員又は有限責任社員のいずれであるかの別
(v)whether all of the partners are unlimited liability partners or limited liability partners;
六社員の出資の目的(有限責任社員にあつては、金銭その他の財産に限る。)及びその価額又は評価の標準
(vi)purpose of capital contribution by partners (capital contribution for a limited liability partner is limited to money or other property) and the amount or evaluation standard;
七業務の執行に関する事項
(vii)matters concerning execution of services.
4無限責任監査法人を設立しようとする場合には、前項第五号に掲げる事項として、その社員の全部を無限責任社員とする旨を記載しなければならない。
(4)When incorporating an unlimited liability audit corporation, the fact that all of its partners will be unlimited liability partners must be stated as the matter set forth in item (v) of the preceding paragraph.
5有限責任監査法人を設立しようとする場合には、第三項第五号に掲げる事項として、その社員の全部を有限責任社員とする旨を記載しなければならない。
(5)When incorporating a limited liability audit corporation, the fact that all of its partners will be limited liability partners must be stated as the matter set forth in paragraph (3),item (v).
第三十四条の八削除
Article 34-8Deleted.
(成立の時期)
(Time of Incorporation)
第三十四条の九監査法人は、その主たる事務所の所在地において設立の登記をすることによつて成立する。
Article 34-9An audit corporation is to be incorporated by registering its incorporation at the location of its principal office.
(成立の届出)
(Notification of Incorporation)
第三十四条の九の二監査法人は、成立したときは、成立の日から二週間以内に、登記事項証明書及び定款の写しを添えて、その旨を内閣総理大臣に届け出なければならない。
Article 34-9-2An audit corporation, when it has been incorporated, must notify the Prime Minister to that effect within two weeks from the date of incorporation by attaching a certificate of the registered matters and a copy of the articles of incorporation.
(定款の変更)
(Change to Articles of Incorporation)
第三十四条の十監査法人は、定款に別段の定めがある場合を除き、総社員の同意によつて、定款の変更をすることができる。
Article 34-10(1)An audit corporation may change its articles of incorporation with the consent of all partners, except when otherwise provided by the articles of incorporation.
2監査法人は、定款の変更をしたときは、変更の日から二週間以内に、変更に係る事項を内閣総理大臣に届け出なければならない。
(2)An audit corporation, when it has changed its articles of incorporation, must notify the Prime Minister of the matters pertaining to the change within two weeks from the date of change.
第二節 社員
Section 2 Partners
(業務の執行等)
(Execution of Services)
第三十四条の十の二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。
Article 34-10-2(1)With regard to the services set forth in Article 2, paragraph (1) provided by an audit corporation, only the partners who are certified public accountants have the right and obligation to execute the services.
2監査法人の行う業務であつて第三十四条の五各号に掲げるものについては、監査法人のすべての社員が業務を執行する権利を有し、義務を負う。
(2)With regard to the services provided by an audit corporation that are listed in the items of Article 34-5, all partners of the audit corporation has the right and obligation to execute the services.
3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。
(3)Beyond 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.
4第二項に規定するもののほか、特定社員は、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。
(4)Beyond what is provided for in paragraph (2), a specified partner 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.
(法人の代表)
(Representation of Juridical Person)
第三十四条の十の三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。
Article 34-10-3(1)With regard to the services set forth in Article 2, paragraph (1), only the partners who are certified public accountants is to respectively represent the audit corporation; provided, however, that this does not preclude the audit corporation from especially specifying a partner 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.
2第三十四条の五各号に掲げる業務については、監査法人のすべての社員が、各自監査法人を代表する。ただし、定款又は総社員の同意によつて、社員のうち当該各号に掲げる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。
(2)With regard to the services listed in the items of Article 34-5, all partners of an audit corporation is to respectively represent the audit corporation; provided, however, that this does not preclude the audit corporation from especially specifying a partner who should represent the audit corporation with regard to the services set forth in the relevant items from among the partners through the articles of incorporation or with the consent of all partners.
3監査法人を代表する社員は、監査法人の業務(特定社員にあつては、第二条第一項の業務を除く。)に関する一切の裁判上又は裁判外の行為をする権限を有する。
(3)A partner who represents an audit corporation is authorized to perform all of the judicial and extra-judicial acts concerning the services of the audit corporation (in the case of a specified partner, excluding the services set forth in Article 2, paragraph (1)).
4前項の権限に加えた制限は、善意の第三者に対抗することができない。
(4)Restrictions on the authority set forth in the preceding paragraph may not be duly asserted against a third party without the knowledge of these restrictions.
(指定社員)
(Designated Partners)
第三十四条の十の四無限責任監査法人は、特定の証明について、一人又は数人の業務を担当する社員(特定社員を除く。次項及び第六項において同じ。)を指定することができる。
Article 34-10-4(1)An unlimited liability audit corporation may designate one or several partners to be in charge of services (excluding specified partners; the same applies in the following paragraph and paragraph (6)) with regard to specified attestation.
2前項の規定による指定がされた証明(以下この条及び第三十四条の十の六において「指定証明」という。)については、指定を受けた社員(以下この条及び第三十四条の十の六において「指定社員」という。)のみが業務を執行する権利を有し、義務を負う。
(2)With regard to the attestation designated under the provisions of the preceding paragraph (hereinafter referred to as the "designated attestation" in this Article and Article 34-10-6), only the partners who has been designated (hereinafter referred to as the "designated partner" in this Article and Article 34-10-6) has the right and obligation to execute the services.
3指定証明については、前条の規定にかかわらず、指定社員のみが無限責任監査法人を代表する。
(3)With regard to the designated attestation, only the designated partner is to represent the unlimited liability audit corporation notwithstanding the provisions of the preceding Article.
4無限責任監査法人は、第一項の規定による指定をしたときは、証明を受けようとする者(以下この条及び第三十四条の十の六において「被監査会社等」という。)に対し、その旨を書面により通知しなければならない。
(4)An unlimited liability audit corporation, when it has made a designation under the provisions of paragraph (1), must notify the person who intends to receive the attestation (hereinafter referred to as an "audit client company, etc." in this Article and Article 34-10-6) to that effect in writing.
5被監査会社等は、その受けようとする証明について、無限責任監査法人に対して、相当の期間を定め、その期間内に第一項の規定による指定をするかどうかを明らかにすることを求めることができる。この場合において、無限責任監査法人が、その期間内に前項の通知をしないときは、無限責任監査法人はその後において、指定をすることができない。ただし、被監査会社等の同意を得て指定をすることを妨げない。
(5)An audit client company, etc., with regard to the attestation it intends to receive, may specify a reasonable period of time and request an unlimited liability audit corporation to clarify whether it will make a designation under the provisions of paragraph (1) within such period. In this case, if the unlimited liability audit corporation fails to give a notification set forth in the preceding paragraph within such period, the unlimited liability audit corporation may not make the designation after that; provided, however, that this does not preclude the unlimited liability audit company from making a designation by obtaining the consent of the audit client company, etc.
6指定証明について、当該証明に係る業務の結了前に指定社員が欠けたときは、無限責任監査法人は、新たな指定をしなければならない。その指定がされなかつたときは、全社員を指定したものとみなす。
(6)With regard to the designated attestation, if a designated partner has become unavailable prior to the completion of services pertaining to the relevant attestation, the unlimited liability audit corporation must make a new designation. If the unlimited liability audit corporation has failed to make the designation, all partners are deemed to have been designated.
(指定有限責任社員)
(Designated Limited Liability Partners)
第三十四条の十の五有限責任監査法人は、当該有限責任監査法人の行うすべての証明について、各証明ごとに一人又は数人の業務を担当する社員(特定社員を除く。次項、第五項及び第六項において同じ。)を指定しなければならない。
Article 34-10-5(1)A limited liability audit corporation, with regard to all attestations carried out by the relevant limited liability audit corporation, must designate one or several partners to be in charge of services (excluding specified partners; the same applies in the following paragraph, paragraph (5) and paragraph (6)) with regard to each attestation.
2前項の規定による指定がされた証明(以下この条及び次条において「特定証明」という。)については、指定を受けた社員(以下この条及び次条において「指定有限責任社員」という。)のみが業務を執行する権利を有し、義務を負う。
(2)With regard to the attestation designated under the provisions of the preceding paragraph (hereinafter referred to as the "specified attestation" in this Article and the following Article), only the partners who has been designated (hereinafter referred to as the "designated limited liability partner" in this Article and the following Article) has the right and obligation to execute the services.
3特定証明については、第三十四条の十の三の規定にかかわらず、指定有限責任社員のみが有限責任監査法人を代表する。
(3)With regard to the specified attestation, only the designated limited liability partner is to represent the limited liability audit corporation notwithstanding the provisions of Article. 34-10-3
4有限責任監査法人は、第一項の規定による指定をしたときは、証明を受けようとする者に対し、その旨を書面その他の内閣府令で定める方法により通知しなければならない。
(4)A limited liability audit corporation, when it has made a designation under the provisions of paragraph (1), must notify the person who intends to receive attestation to that effect in writing or by any other method specified by Cabinet Office Order.
5第一項の規定による指定がされない証明があつたときは、当該証明については、全社員を指定したものとみなす。
(5)If there was attestation in which a designation under the provisions of paragraph (1) was not made, all partners are deemed to have been designated with regard to the relevant attestation.
6特定証明について、当該証明に係る業務の結了前に指定有限責任社員が欠けたときは、有限責任監査法人は、新たな指定をしなければならない。その指定がされなかつたときは、全社員を指定したものとみなす。
(6)With regard to the specified attestation, if a designated limited liability partner has become unavailable prior to the completion of services pertaining to the relevant attestation, the limited liability audit corporation must make a new designation. If the limited liability audit corporation has failed to make the designation, all partners are deemed to have been designated.
(社員の責任)
(Responsibilities of Partners)
第三十四条の十の六監査法人の財産をもつてその債務を完済することができないときは、各社員は、連帯してその弁済の責任を負う。
Article 34-10-6(1)When an audit corporation is unable to pay its liabilities fully with its assets, each partner is jointly and severally responsible for the payment.
2監査法人の財産に対する強制執行がその効を奏しなかつたときも、前項と同様とする。
(2)The preceding paragraph applies when compulsory execution on the assets of the audit corporation has failed to prove effective.
3前項の規定は、社員が監査法人に資力があり、かつ、執行が容易であることを証明したときは、適用しない。
(3)The preceding paragraph does not apply when partners of an audit corporation have proved that the audit corporation has financial resources and that execution is easy.
4第三十四条の十の四第一項の規定による指定がされ、同条第四項の規定による通知がされている場合(同条第六項の規定により指定したものとみなされる場合を含む。次項及び第六項において同じ。)において、指定証明に関し被監査会社等に対して負担することとなつた無限責任監査法人の債務をその無限責任監査法人の財産をもつて完済することができないときは、第一項の規定にかかわらず、指定社員(指定社員であつた者を含む。以下この条において同じ。)が、連帯してその弁済の責任を負う。ただし、脱退した指定社員が脱退後の事由により生じた債務であることを証明した場合は、この限りでない。
(4)If a designation under the provisions of Article 34-10-4, paragraph (1) has been made and a notice under the provisions of paragraph (4) of the same Article has been given (including if a designation is deemed to have been made pursuant to the provisions of paragraph (6) of the same Article; the same applies in the following paragraph and paragraph (6)), if an unlimited liability audit corporation is unable to pay fully with its assets the liabilities that are to be borne against an audit client company, etc. with regard to the designated attestation, designated partners (including persons who were formerly designated partners; hereinafter the same applies in this Article) is jointly and severally responsible for the payment, notwithstanding the provisions of paragraph (1); provided, however, that this does not apply to the case where a withdrawn designated partner has proved that such liabilities have arisen from a cause which occurred after their withdrawal.
5第三十四条の十の四第一項の規定による指定がされ、同条第四項の規定による通知がされている場合において、指定証明に関し被監査会社等に生じた債権に基づく無限責任監査法人の財産に対する強制執行がその効を奏しなかつたときは、指定社員が、無限責任監査法人に資力があり、かつ、執行が容易であることを証明した場合を除き、前項と同様とする。
(5)In a case where a designation under the provisions of Article 34-10-4, paragraph (1) has been made and a notice under the provisions of paragraph (4) of the same Article has been given, if a compulsory execution on the assets of the unlimited liability audit corporation based on claims that have arisen on the part of an audit client company, etc. with regard to the designated attestation has failed to prove effective, the preceding paragraph applies except when designated partners have proved that the unlimited liability audit corporation has financial resources and that execution is easy.
6第三十四条の十の四第一項の規定による指定がされ、同条第四項の規定による通知がされている場合において、指定を受けていない社員が指定の前後を問わず指定証明に係る業務に関与したときは、当該社員は、その関与に当たり注意を怠らなかつたことを証明した場合を除き、指定社員が前二項の規定により負う責任と同一の責任を負う。無限責任監査法人を脱退した後も、同様とする。
(6)When a designation under the provisions of Article 34-10-4, paragraph (1) has been made and a notice under the provisions of paragraph (4) of the same Article has been given, and a non-designated partner has participated in services pertaining to the designated attestation either before or after the designation, the relevant partner assumes the same responsibility as the one assumed by a designated partner pursuant to the provisions of the preceding two paragraphs, except for a situation where such partner proves that he or she was not in negligence of due care in the designated audit engagement in question. The same applies when the partner has withdrawn from the unlimited liability audit corporation.
7有限責任監査法人の社員は、その出資の価額(既に有限責任監査法人に対し履行した出資の価額を除く。)を限度として、有限責任監査法人の債務を弁済する責任を負う。
(7)A partner of a limited liability audit corporation is responsible for paying the liabilities of the limited liability audit corporation within the limit of the value of their capital contribution (excluding the value of capital contribution that has already been paid to the limited liability audit corporation).
8前項の規定にかかわらず、前条第一項の規定による指定がされ、同条第四項の規定による通知がされている場合(同条第五項又は第六項の規定により指定したものとみなされる場合を含む。次項及び第十項において同じ。)において、特定証明に関して負担することとなつた有限責任監査法人の債務をその有限責任監査法人の財産をもつて完済することができないときは、指定有限責任社員(指定有限責任社員であつた者を含む。以下この条において同じ。)が、連帯してその弁済の責任を負う。ただし、脱退した指定有限責任社員が脱退後の事由により生じた債務であることを証明した場合は、この限りでない。
(8)Notwithstanding the provisions of the preceding paragraph, in a case where the designation under the provisions of paragraph (1) of the preceding Article has been made and a notice under the provisions of paragraph (4) of the same Article has been given (including the case where a designation is deemed to have been made pursuant to the provisions of paragraph (5) or (6) of the same Article; the same applies in the following paragraph and paragraph (10)), if a limited liability audit corporation is unable to pay fully with its assets the liabilities that are to be borne with regard to the specified attestation, designated limited liability partners (including persons who were formerly designated limited liability partners; hereinafter the same applies in this Article) is jointly and severally responsible for the payment; provided, however, that this does not apply to the case where a withdrawn designated limited liability partner has proved that such liabilities have arisen from a cause which occurred after his/her withdrawal.
9前条第一項の規定による指定がされ、同条第四項の規定による通知がされている場合において、特定証明に関し生じた債権に基づく有限責任監査法人の財産に対する強制執行がその効を奏しなかつたときは、指定有限責任社員が、有限責任監査法人に資力があり、かつ、執行が容易であることを証明した場合を除き、前項と同様とする。
(9)If a designation under the provisions of paragraph (1) of the preceding Article has been made and a notice under the provisions of paragraph (4) of the same Article has been given, if a compulsory execution on the assets of the limited liability audit corporation based on claims that have arisen with regard to the specified attestation has failed to prove effective, the preceding paragraph applies except when designated limited liability partners have proved that the limited liability audit corporation has financial resources and that execution is easy.
10前条第一項の規定による指定がされ、同条第四項の規定による通知がされている場合において、指定を受けていない社員が指定の前後を問わず特定証明に係る業務に関与したときは、当該社員は、その関与に当たり注意を怠らなかつたことを証明した場合を除き、指定有限責任社員が前二項の規定により負う責任と同一の責任を負う。有限責任監査法人を脱退した後も、同様とする。
(10)In a case where a designation under the provisions of paragraph (1) of the preceding Article has been made and a notice under the provisions of paragraph (4) of the same Article has been given, if a non-designated partner has participated in services pertaining to the specified attestation either before or after the designation, the relevant partner assumes the same responsibility as the one assumed by a designated limited liability partner pursuant to the provisions of the preceding two paragraphs, except for a situation where such partner proves that he or she was not in negligence of due care in the designated audit engagement in question. The same applies when the partner has withdrawn from the limited liability audit corporation.
11会社法第六百十二条の規定は、監査法人の社員の脱退について準用する。ただし、第四項又は第八項の場合において、指定証明に関し被監査会社等に対して負担することとなつた無限責任監査法人の債務又は特定証明に関し負担することとなつた有限責任監査法人の債務については、この限りでない。
(11)Article 612 of the Companies Act applies mutatis mutandis to the withdrawal of a partner from an audit corporation; provided, however, that this does not apply to the liabilities of an unlimited liability audit corporation that are to be assumed against an audit client company, etc. with regard to the designated attestation or the liabilities of a limited liability audit corporation to be assumed with regard to the specified attestation.
(社員であると誤認させる行為をした者の責任)
(Responsibility of a Person Who Has Committed an Act in Making a Person Believe they are a Partner)
第三十四条の十の七無限責任監査法人の社員でない者が自己を無限責任監査法人の社員であると誤認させる行為をしたときは、当該無限責任監査法人の社員でない者は、その誤認に基づいて無限責任監査法人と取引をした者に対し、無限責任監査法人の社員と同一の責任を負う。
Article 34-10-7(1)When a person who is not a partner of an unlimited liability audit corporation has committed an act to make a person falsely believe that they are a partner of an unlimited liability audit corporation, the relevant person who is not a partner of the unlimited liability audit corporation assumes the same responsibility as that of a partner of the unlimited liability audit corporation against a person who has carried out transactions with the unlimited liability audit corporation based on such false belief.
2有限責任監査法人の社員でない者が自己を有限責任監査法人の社員であると誤認させる行為をしたときは、当該有限責任監査法人の社員でない者は、その誤認に基づいて有限責任監査法人と取引をした者に対し、その誤認させた責任の範囲内で当該有限責任監査法人の債務を弁済する責任を負う。
(2)When a person who is not a partner of a limited liability audit corporation has committed an act to induce a false belief that they are a partner of a limited liability audit corporation, the relevant person who is not a partner of the limited liability audit corporation assumes the responsibility to pay, to the extent of the responsibility of having induced such false belief, the liabilities of the relevant limited liability audit corporation against a person who has carried out transactions with the limited liability audit corporation based on such false belief.
3有限責任監査法人の社員がその責任の限度を誤認させる行為をしたときは、当該有限責任監査法人の社員は、その誤認に基づいて有限責任監査法人と取引をした者に対し、その誤認させた責任の範囲内で当該有限責任監査法人の債務を弁済する責任を負う。
(3)When a partner of a limited liability audit corporation has committed an act to induce a false belief as to the limit of their responsibility, the relevant partner of the limited liability audit corporation assumes the responsibility to pay, to the extent of the responsibility of having induced such false belief, the liabilities of the relevant limited liability audit corporation against a person who has carried out transactions with the limited liability audit corporation based on such false belief.
(特定社員の登録義務)
(Obligation of Registration of Specified Partners)
第三十四条の十の八特定社員となろうとする者は、特定社員の名簿(以下この節において「特定社員名簿」という。)に、氏名、生年月日、所属する監査法人その他の内閣府令で定める事項の登録(以下この節(第三十四条の十の十第七号及び第八号を除く。)において単に「登録」という。)を受けなければならない。
Article 34-10-8A person who intends to be a specified partner must have the persons name, date of birth, the audit corporation to which the person belongs to and any other matters specified by Cabinet Office Order registered on the roster of specified partners (such roster is hereinafter referred to as the "specified partners' roster" in this Section) (such registration is hereinafter simply referred to as "registration" in this Section (excluding Article 34-10-10, items (vii) and (viii))).
(特定社員名簿)
(Specified Partners' Roster)
第三十四条の十の九特定社員名簿は、日本公認会計士協会に、これを備える。
Article 34-10-9The specified partners' roster is kept at the Japanese Institute of Certified Public Accountants.
(登録拒否の事由)
(Grounds for Refusal of Registration)
第三十四条の十の十次の各号のいずれかに該当する者は、特定社員の登録を受けることができない。
Article 34-10-10A person who falls under any of the following items may not obtain registration as a specified partner:
一公認会計士
(i)a certified public accountant
二未成年者、成年被後見人又は被保佐人
(ii)a minor, an adult ward or a person under curatorship
三この法律若しくは金融商品取引法第百九十七条から第百九十八条までの規定に違反し、又は投資信託及び投資法人に関する法律第二百三十三条第一項(第三号に係る部分に限る。)の罪、保険業法第三百二十八条第一項(第三号に係る部分に限る。)の罪、資産の流動化に関する法律第三百八条第一項(第三号に係る部分に限る。)の罪若しくは会社法第九百六十七条第一項(第三号に係る部分に限る。)の罪を犯し、禁錮以上の刑に処せられた者であつて、その執行を終わり、又は執行を受けることがなくなつてから五年を経過しないもの
(iii)a person who has violated this Act or the provisions of Articles 197 through 198 of the Financial Instruments and Exchange Act or who has committed a crime set forth in Article 233, paragraph (1) (limited to the portion pertaining to item (iii)) of the Act on Securities Investment Trust and Securities Investment Corporations, a crime set forth in Article 328, paragraph (1) (limited to the portion pertaining to item (iii)) of the Insurance Business Act, a crime set forth in Article 308, paragraph (1) (limited to the portion pertaining to item (iii)) of the Act on Securitization of Assets or a crime set forth in Article 967, paragraph (1) (limited to the portion pertaining to item (iii)) of the Companies Act, who has been sentenced to imprisonment without work or a severer punishment and for whom five years have yet to elapse from the time when the execution of the sentence has been completed or the sentence has ceased to be executed
四禁錮以上の刑に処せられた者であつて、その執行を終わり、又は執行を受けることがなくなつてから三年を経過しないもの
(iv)a person who has been sentenced to imprisonment without work or a severer punishment and for whom three years have yet to elapse from the time when the execution of the sentence has been completed or the sentence has ceased to be executed
五破産者であつて復権を得ない者
(v)a bankrupt whose rights have yet to be restored
(vi)a person who has received a disposition of dismissal by disciplinary action pursuant to the provisions of the National Public Service Act, the Diet Secretariats Personnel Act or the Local Public Service Act and for whom three years have yet to elapse from the date of the relevant disposition
七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
(vii)a person who has received a disposition of Deletion of registration as a certified public accountant pursuant to the provisions of Article 30 or 31 and for whom five years have yet to elapse from the date of the relevant disposition
八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
(viii)a person who has received a disposition of suspension of services pursuant to the provisions of Article 30 or 31 and whose registration as a certified public accountant has been Deleted during the period of the relevant suspension of services, and for whom the relevant period has yet to elapse
九第三十四条の十の十七第二項の規定により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
(ix)a person who has received a disposition of deletion of registration pursuant to the provisions of Article 34-10-17, paragraph (2) and for whom five years have yet to elapse from the date of the relevant disposition
十第三十四条の十の十七第二項の規定により、監査法人の第三十四条の五各号に掲げる業務を執行し、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の禁止の処分を受け、当該禁止の期間中に第三十四条の十の十四第一項(第一号又は第三号に係る部分に限る。)の規定により特定社員の登録が抹消され、いまだ当該期間を経過しない者
(x)a person who has, pursuant to the provisions of Article 34-10-17, paragraph (2), received a disposition of prohibition from executing the services of an audit corporation listed in the items of Article 34-5, participating in the decision-making of an audit corporation, or engaging in the services of an audit corporation as an assistant, and whose registration as a specified partner has been deleted during the period of the relevant prohibition pursuant to the provisions of Article 34-10-14, paragraph (1) (limited to the portion pertaining to item (i) or (iii)) and for whom the relevant period has yet to elapse
十一税理士法、弁護士法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又は弁理士法により業務の禁止又は除名の処分を受けた者。ただし、これらの法律により再び業務を営むことができるようになつた者を除く。
(xi)a person who has received a disposition of prohibition of services or expulsion pursuant to the provisions of the Licensed Tax Accountants Act, the Lawyers Act, the Act on Special Measures concerning the Handling of Legal Services by Foreign Lawyers, or the Patent Attorneys Act, excluding a person who has become able to engage in the services again under these Acts
十二心身の故障により監査法人の業務の執行に支障があり、又はこれに堪えない者
(xii)a person who has trouble in or lacks the capacity to execute the services of an audit corporation due to mental or physical disorder.
(登録の手続)
(Procedures for Registration)
第三十四条の十の十一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。
Article 34-10-11(1)A person who intends to obtain registration must submit a written application for registration to the Japanese Institute of Certified Public Accountants.
2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。
(2)The Japanese Institute of Certified Public Accountants, if 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, must 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.
3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。
(3)The Japanese Institute of Certified Public Accountants, when refusing registration pursuant to the provisions of the preceding paragraph, must notify the applicant to that effect by means of a document stating the reason therefor.
(登録を拒否された場合の審査請求)
(Request for Investigation in the Case Where Registration Has Been Refused)
第三十四条の十の十二前条第二項の規定により登録を拒否された者は、当該処分に不服があるときは、内閣総理大臣に対して、審査請求をすることができる。
Article 34-10-12(1)A person who has been refused registration pursuant to the provisions of paragraph (2) of the preceding Article may, where the person is dissatisfied with the relevant disposition, make a request for administrative review to the Prime Minister.
2前条第一項の規定により登録申請書を提出した者は、当該申請書を提出した日から三月を経過しても当該申請に対して何らの処分がされない場合には、当該登録を拒否されたものとして、内閣総理大臣に対して、審査請求をすることができる。
(2)A person who has submitted a written application for registration pursuant to the provisions of paragraph (1) of the preceding Article, when no disposition has been given for the relevant application after the lapse of three months from the date of the submission of the relevant written application, may deem that the registration has been refused and make a request for administrative review to the Prime Minister.
3前二項の場合において、内閣総理大臣は、行政不服審査法第二十五条第二項及び第三項並びに第四十六条第二項の規定の適用については、日本公認会計士協会の上級行政庁とみなす。
(3)In the case referred to in the preceding two paragraphs, with regard to the application of the provisions of Article 25, paragraphs (2) and (3) and Article 46, paragraph (2) of the Administrative Complaint Investigation Act, the Prime Minister is deemed to be a higher administrative authority to the Japan Institute of Certified Public Accountants.
(変更登録)
(Change of Registration)
第三十四条の十の十三登録を受けた者は、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。
Article 34-10-13When there has been any change in the matters registered, a person who has obtained registration must immediately file an application for the registration of such a change.
(登録の抹消)
(Deletion of Registration)
第三十四条の十の十四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。
Article 34-10-14(1)In a case falling under any of the following items, the Japanese Institute of Certified Public Accountants must delete the registration:
一特定社員が監査法人の社員でなくなつたとき。
(i)when a specified partner has ceased to be a partner of an audit corporation;
二特定社員が死亡したとき。
(ii)when a specified partner has died;
三特定社員が第三十四条の十の十各号に掲げる者のいずれかに該当するに至つたとき。
(iii)when a specified partner has fallen under any categories of persons listed in the items of Article 34-10-10.
2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。
(2)The Japanese Institute of Certified Public Accountants, when deleting registration pursuant to the provisions of item (iii) of the preceding paragraph (limited to deletion of registration when the specified partner falls under the category of person set forth in Article 34-10-10, item (xii); the same applies in the following paragraph), must delete the registration based on a resolution of the qualification screening board.
3第三十四条の十の十一第三項並びに第三十四条の十の十二第一項及び第三項の規定は、前項の規定による登録の抹消について準用する。この場合において、同条第三項中「第四十六条第二項」とあるのは、「第四十六条第一項」と読み替えるものとする。
(3)The provisions of Article 34-10-11, paragraph (3) and Article 34-10-12, paragraphs (1) and (3) apply mutatis mutandis to the deletion of registration under the provisions of the preceding paragraph.In this case, the term "Article 46, paragraph (2)" in paragraph (3) of the same Article is deemed to be replaced with "Article 46 (1)."
4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。
(4)The Japanese Institute of Certified Public Accountants may not, when a specified partner has been placed under a procedure of disposition set forth in Article 34-10-17, paragraph (2), delete the registration of the relevant specified partner under the provisions of paragraph (1), item (i) until the relevant procedure has been completed.
(登録の細目)
(Details of Registration)
第三十四条の十の十五この節に定めるもののほか、登録の手続、登録の抹消、特定社員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。
Article 34-10-15Beyond what is provided for in this Section, the procedure of registration, deletion of registration, specified partners' roster, and other necessary matters concerning registration are specified by Cabinet Office Order.
(秘密を守る義務)
(Obligation to Observe Secrecy)
第三十四条の十の十六特定社員は、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。特定社員でなくなつた後であつても、同様とする。
Article 34-10-16A specified partner must not, without justifiable grounds, divulge to others or misappropriate any secrets that the partner learned concerning the matters handled in the course of services. The same applies after a specified partner ceases to be a specified partner.
(特定社員に対する処分)
(Dispositions against Specified Partners)
第三十四条の十の十七特定社員に対する処分は、次の三種とする。
Article 34-10-17(1)The dispositions against specified partners are to be of the following three types:
一戒告
(i)admonition;
二監査法人の第三十四条の五各号に掲げる業務を執行し、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の二年以内の禁止
(ii)prohibition from executing the services of an audit corporation listed in the items of Article 34-5, participating in the decision-making of an audit corporation, or engaging in the services of an audit corporation as an assistant for not more than two years;
三登録の抹消
(iii)deletion of registration.
2特定社員がこの法律又はこの法律に基づく命令に違反した場合には、内閣総理大臣は、前項各号に掲げる処分をすることができる。
(2)When a specified partner has violated this Act or an order based on this Act, the Prime Minister may issue any of the dispositions listed in the items of the preceding paragraph.
3第三十二条から第三十四条までの規定は、前項の処分について準用する。
(3)The provisions of Articles 32 through 34 applies mutatis mutandis to dispositions set forth in the preceding paragraph.
第三節 業務
Section 3 Services
(特定の事項についての業務の制限)
(Restrictions on Services Concerning Specified Matters)
第三十四条の十一監査法人は、財務書類のうち、次の各号のいずれかに該当するものについては、第二条第一項の業務を行つてはならない。
Article 34-11(1)An audit corporation must not provide the services set forth in Article 2, paragraph (1) concerning the financial documents that fall under any of the following items:
一監査法人が株式を所有し、又は出資している会社その他の者の財務書類
(i)the financial documents of a company or any other person when the audit corporation owns stock in or invests in the relevant company or person;
二監査法人の社員のうちに会社その他の者と第二十四条第一項第一号に規定する関係を有する者がある場合における当該会社その他の者の財務書類
(ii)the financial documents of a company or any other person when any partner of the audit corporation has the relationship prescribed in Article 24, paragraph (1), item (i) with the relevant company or person;
三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
(iii)if a person who participated in the services set forth in Article 2, paragraph (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 the relevant company or person or a consolidated company, etc. thereof during the accounting period pertaining to the relevant 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 the relevant company or person or a consolidated company, etc. thereof pertaining to the relevant accounting period relevant to the partner concerned;
四前三号に定めるもののほか、監査法人が著しい利害関係を有する会社その他の者の財務書類
(iv)beyond what is provided for in the preceding three items, the financial documents of a company or any other person in which the audit corporation has a substantial interest.
2前項第四号の著しい利害関係とは、監査法人又はその社員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、監査法人の行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。
(2)The substantial interest set forth in item (iv) of the preceding paragraph means a relationship concerning the business, accounting or other matters between an audit corporation or its partner 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 secure fairness in the services set forth in Article 2, paragraph (1) provided by the audit corporation.
3監査法人の社員のうち会社その他の者と第二十四条第一項又は第三項に規定する関係を有する者は、当該監査法人が行う第二条第一項の業務で当該会社その他の者の財務書類に係るものには関与してはならない。
(3)No partner of an audit corporation who has the relationship prescribed in Article 24, paragraph (1) or (3) with a company or any other person must not participate in the services set forth in Article 2, paragraph (1) provided by the relevant audit corporation that pertain to the financial documents of the relevant company or person.
(大会社等に係る業務の制限の特例)
(Special Provisions on Restriction of Services Pertaining to Large Corporations)
第三十四条の十一の二監査法人は、当該監査法人又は当該監査法人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、大会社等から第二条第二項の業務(財務書類の調製に関する業務その他の内閣府令で定めるものに限る。次項において同じ。)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。
Article 34-11-2(1)When an audit corporation or a corporation or any other body having a relationship that is categorized by Cabinet Office Order as one that is found to be substantially controlled by the relevant audit corporation continuously receives fees for the services set forth in Article 2, paragraph (2) (limited to services related to the preparation of financial documents and any other services specified by Cabinet Office Order; the same applies in the following paragraph) from a large company, etc., the audit corporation must not provide the services set forth in paragraph (1) of the same Article concerning the financial documents of the relevant large company, etc.
2監査法人は、その社員が大会社等から第二条第二項の業務により、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。
(2)When a partner of an audit corporation continuously receives fees for the services set forth in Article 2, paragraph (2) from a large company, etc., the audit corporation must not provide the services set forth in paragraph (1) of the same Article concerning the financial documents of the relevant large company, etc.
第三十四条の十一の三監査法人は、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。
Article 34-11-3If an audit corporation provides the services set forth in Article 2, paragraph (1) concerning the financial documents of a large company, etc., and a partner of the relevant audit corporation has provided audit-related services (meaning the audit-related services prescribed in Article 24-3, paragraph (3); hereinafter the same applies in this Article through Article 34-11-5) 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 must not have the relevant partner provide audit-related services concerning the financial documents of the relevant large company, etc. pertaining to an accounting period specified by Cabinet Order which comes in or after the accounting period following the relevant consecutive accounting periods as specified by Cabinet Order.
(大規模監査法人の業務の制限の特例)
(Special Provisions on Restriction of Services of Large Audit Corporations)
第三十四条の十一の四大規模監査法人は、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。
Article 34-11-4(1)If a large audit corporation provides the services set forth in Article 2, paragraph (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), and any partner executing the relevant services who supervises the relevant affairs or any other person specified by Cabinet Office Order (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 must not have the relevant lead engagement partner, etc. provide audit-related services concerning the financial documents of the relevant listed securities issuer, etc. pertaining to an accounting period specified by Cabinet Order which comes in or after the accounting period following the relevant consecutive accounting periods as specified by Cabinet Order.
2前項(次条第二項の規定により読み替えて適用する場合を含む。)の大規模監査法人とは、その規模が大きい監査法人として内閣府令で定めるものをいう。
(2)The large audit corporation set forth in the preceding paragraph (including when it is applied mutatis mutandis by replacing the terms pursuant to the provisions of paragraph (2) of the following Article) means an audit corporation categorized by Cabinet Office Order as a large-scale audit corporation.
(新規上場企業等に係る業務の制限)
(Restriction of Services Pertaining to Newly Listed Enterprise)
第三十四条の十一の五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。
Article 34-11-5(1)When an audit corporation has provided audit-related services concerning the financial documents of a person who intends to list the securities the person 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 Order not exceeding three accounting periods preceding the accounting period that includes the day on which the relevant securities issued by the person are to be listed or includes any other date specified by Cabinet Order, the provisions of Article 34-11-3 applies by deeming the person to be a large company, etc.In this case, the term "audit corporation" in the same Article is deemed to be replaced with "audit corporation that has provided the audit-related services set forth in Article 34-11-5, paragraph (1)."
2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。
(2)If 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 the person issues in a financial instruments exchange or any other person specified by Cabinet Order pertaining to the accounting period specified by Cabinet Office Order not exceeding three accounting periods preceding the accounting period that includes the day on which the relevant securities issued by the person are to be listed or includes any other date specified by Cabinet Order, the provisions of paragraph (1) of the same Article apply by deeming the 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 is deemed to be replaced with "large audit corporation that has provided the audit-related services set forth in paragraph (2) of the following Article."
(監査又は証明の業務の執行方法)
(Method of Execution of Audit or Attestation Services)
第三十四条の十二監査法人は、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。
Article 34-12(1)An audit corporation must not have any person other than a partner provide the services set forth in Article 2, paragraph (1).
2監査法人が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、当該証明に係る業務を執行した社員は、当該証明書にその資格を表示して自署し、かつ、自己の印を押さなければならない。
(2)When an audit corporation attests the financial documents of a company or any other person, the partner who has executed the services pertaining to the relevant attestation must sign the certificate with an indication of his qualification and affix their seal thereto.
3第二十五条の規定は、監査法人が会社その他の者の財務書類について証明をする場合に準用する。
(3)The provisions of Article 25 applies mutatis mutandis to the case where an audit corporation attests the financial documents of a company or any other person.
(業務管理体制の整備)
(Development of an Operation Control Structure)
第三十四条の十三監査法人は、業務を公正かつ的確に遂行するため、内閣府令で定めるところにより、業務管理体制を整備しなければならない。
Article 34-13(1)An audit corporation must develop the operation control structure pursuant to the provisions of a Cabinet Office Order in order to perform its services fairly and accurately.
2前項に規定する業務管理体制は、次に掲げる事項(第四十四条第一項第十二号、第四十六条の九の二第一項及び第四十九条の四第二項第二号において「業務の運営の状況」という。)を含むものでなければならない。
(2)The operation control structure prescribed in the preceding paragraph must include the following matters (referred to as the "status of operation of services" in Article 44 (1),item (xii), Article 46-9-2, paragraph (1) and Article 49-4, paragraph (2), item (ii)):
一業務の執行の適正を確保するための措置
(i)measures for securing the fair execution of services;
二業務の品質の管理の方針の策定及びその実施
(ii)formulation and implementation of policy on service quality control;
三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
(iii)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, paragraph (1) provided by partners who are certified public accountants.
3前項第二号の業務の品質の管理とは、業務に係る契約の締結及び更新、業務を担当する社員その他の者の選任、業務の実施及びその審査その他の内閣府令で定める業務の遂行に関する事項について、それぞれの性質に応じて業務の妥当性、適正性又は信頼性を損なう事態の発生を防止するために必要な措置を講ずることをいう。
(3)Service quality control set forth in item (ii) of the preceding paragraph means to take the necessary measures for preventing the occurrence of a situation that would impair the appropriateness, fairness or credibility of services with regard to matters concerning the acceptance and continuance of engagements pertaining to services, the assignment of partners in charge of services or any other persons, engagement performance and monitoring review of services and the implementation of any other services specified by Cabinet Office Order, in accordance with their respective characteristics.
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。
(4)When an audit corporation makes decisions on matters categorized by Cabinet Office Order 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 the relevant council must be the minimum proportion specified by Cabinet Office Order of not less than fifty per cent.
5監査法人又はその特定社員は、監査法人に対する国民の信頼を失墜させる行為をしてはならない。
(5)An audit corporation or its specified partner must not commit an act that would ruin the trust of citizens in audit corporations.
(社員の競業等の禁止)
(Prohibition of Business Competition by Partners)
第三十四条の十四監査法人の社員は、他の監査法人の社員となつてはならない。
Article 34-14(1)A partner of an audit corporation must not be a partner of another audit corporation.
2監査法人の社員は、自己又は第三者のためにその監査法人の業務の範囲に属する業務を行つてはならない。ただし、当該範囲に属する業務が第二条第二項の業務である場合において、当該範囲に属する業務を行うことにつき、当該社員以外の社員の全員の承認を受けたときは、この限りでない。
(2)A partner of an audit corporation must not provide services that fall within the scope of the services of the audit corporation on their own behalf and on the behalf of a third party; provided, however, that this does not apply if services that fall under the relevant scope of services are the services set forth in Article 2, paragraph (2), and the consent of all partners other than the relevant partner has been obtained with regard to the provision of the services that fall under the relevant scope of services.
3監査法人の社員が前項の規定に違反して自己又は第三者のためにその監査法人の業務の範囲に属する業務を行つたときは、当該業務によつて当該社員又は第三者が得た利益の額は、監査法人に生じた損害の額と推定する。
(3)When, in violation of the provisions of the preceding paragraph, a partner of an audit corporation has provided services that fall under the scope of services provided by the audit corporation on their own behalf or on behalf of a third party, the amount of the profit gained by the relevant partner or by the third party from the services are presumed to be the amount of damage caused to the audit corporation.
(関与社員の就職の制限)
(Restriction on Employment of Engagement Partner )
第三十四条の十四の二第二十八条の二の規定は、監査法人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おける当該業務を執行した社員について準用する。
Article 34-14-2The provisions of Article 28-2 applies mutatis mutandis to a partner who executed the services in the case where an audit corporation has provided the services set forth in Article 2, paragraph (1) concerning the financial documents of a company or any other person.
(使用人等に対する監督義務の規定の準用)
(Application Mutatis Mutandis of the Provisions of an Obligation to Supervise Employees)
第三十四条の十四の三第二十八条の三の規定は、監査法人について準用する。
Article 34-14-3The provisions of Article 28-3 applies mutatis mutandis to audit corporations.
第四節 会計帳簿等
Section 4 Accounting Books
(会計年度)
(Fiscal Year)
第三十四条の十五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。
Article 34-15The fiscal year of an audit corporation commences on April 1 of each year and terminate on March 31 of the following year; provided, however, that this does not apply if otherwise provided for by the articles of incorporation.
(会計の原則)
(Accounting Principle)
第三十四条の十五の二監査法人の会計は、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。
Article 34-15-2The accounting of an audit corporation is made in accordance with the generally accepted accounting practices for business enterprises.
(会計帳簿の作成及び保存)
(Preparation and Preservation of Accounting Books)
第三十四条の十五の三監査法人は、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。
Article 34-15-3(1)An audit corporation must prepare accurate accounting books on a timely basis in accordance with Cabinet Office Order.
2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。
(2)An audit corporation must preserve accounting books and important materials relating to its services for ten years after closing the accounting books.
(会計帳簿の提出命令)
(Order to Submit Accounting Books)
第三十四条の十五の四裁判所は、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。
Article 34-15-4A 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.
(計算書類の作成等)
(Preparation of Financial Statement Accounting)
第三十四条の十六監査法人は、内閣府令で定めるところにより、その成立の日における貸借対照表を作成しなければならない。
Article 34-16(1)An audit corporation must prepare a balance sheet as of the date of incorporation, in accordance with Cabinet Office Order.
2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。
(2)An audit corporation must prepare financial statement accounting (meaning a balance sheet, profit and loss statement and other documents categorized by Cabinet Office Order as those necessary and appropriate for indicating the status of the property and the profit and loss of the audit corporation; the same applies in the following Article and Article 34-32, paragraph (1)) and a business report describing the general situation of its business and other matters specified by Cabinet Office Order, and submit those documents to the Prime Minister within two months after the termination of each fiscal year.
3前項の書類は、電磁的記録をもつて作成し、又は提出することができる。
(3)The documents set forth in the preceding paragraph may be prepared or submitted in the form of an electronic or magnetic record.
4監査法人は、第二項の書類を作成したときから十年間、これを保存しなければならない。
(4)An audit corporation must preserve the documents set forth in paragraph (2) for ten years from when the documents have been prepared.
(貸借対照表等の提出命令)
(Order to Submit a Balance Sheet)
第三十四条の十六の二裁判所は、申立てにより又は職権で、訴訟の当事者に対し、計算書類の全部又は一部の提出を命ずることができる。
Article 34-16-2A court may order a party concerned in a lawsuit to submit all or part of the financial statements on a motion or by the court's own authority.
(業務及び財産の状況に関する説明書類の縦覧等)
(Public Inspection of Explanatory Documents Concerning the Status of Business and Property)
第三十四条の十六の三監査法人は、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。
Article 34-16-3(1)An audit corporation, in each business year, prepare explanatory documents containing matters categorized by Cabinet Office Order as those concerning the status of business and property, must keep them at the office of the relevant audit corporation and make them available for public inspection.
2前項に規定する説明書類は、電磁的記録をもつて作成することができる。
(2)The explanatory documents prescribed in the preceding paragraph may be prepared in the form of electronic or magnetic records.
3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、監査法人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。
(3)When the explanatory documents prescribed in paragraph (1) have been prepared in the form of electronic or magnetic records, an audit corporation may take a measure categorized by Cabinet Office Order as one for making information on the contents of the relevant explanatory documents available for many and unspecified persons by electronic or magnetic means at the office of the audit corporation.In this case, the explanatory documents set forth in the same paragraph is deemed to have been kept and made available for public inspection pursuant to the provisions of the same paragraph.
4前三項に定めるもののほか、第一項に規定する説明書類を公衆の縦覧に供する期間その他前三項の規定の適用に関し必要な事項は、内閣府令で定める。
(4)Beyond what is provided for in the preceding three paragraphs, the period during which the explanatory documents prescribed in paragraph (1) is provided for public inspection and any other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Office Order.
第五節 法定脱退
Section 5 Statutory Withdrawal
第三十四条の十七監査法人の社員は、次に掲げる理由によつて脱退する。
Article 34-17A partner of an audit corporation is to withdraw from the audit corporation based on the following reasons:
一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
(i)in the case of a partner who is a certified public accountant, deletion of their registration as a certified public accountant
二特定社員にあつては、特定社員の登録の抹消
(ii)in the case of a specified partner, deletion of the persons registration as a specified partner
三定款に定める理由の発生
(iii)occurrence of reasons provided by the articles of incorporation
四総社員の同意
(iv)consent of all partners
五除名
(v)expulsion
第六節 解散及び合併
Section 6 Dissolution and Merger
(解散)
(Dissolution)
第三十四条の十八監査法人は、次に掲げる理由によつて解散する。
Article 34-18(1)An audit corporation is to be dissolved based on the following reasons:
一定款に定める理由の発生
(i)occurrence of reasons provided by the articles of incorporation;
二総社員の同意
(ii)consent by all partners;
三合併(合併により当該監査法人が消滅する場合に限る。)
(iii)merger (limited to the case where the relevant audit corporation becomes extinct through the merger);
四破産手続開始の決定
(iv)court decision on a commencement of bankruptcy proceedings;
五解散を命ずる裁判
(v)court decision ordering dissolution;
六第三十四条の二十一第二項の規定による解散の命令
(vi)dissolution order under the provisions of Article 34-21, paragraph (2).
2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。
(2)Beyond 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 is to dissolve when the relevant six months have elapsed.
3監査法人は、第一項第三号及び第六号の事由以外の事由により解散したときは、解散の日から二週間以内に、その旨を内閣総理大臣に届け出なければならない。
(3)An audit corporation, when it has been dissolved based on any reason other than those set forth in paragraph (1), items (iii) and (vi), must notify the Prime Minister to that effect within two weeks from the date of dissolution.
(合併)
(Merger)
第三十四条の十九監査法人は、総社員の同意があるときは、他の監査法人と合併することができる。
Article 34-19(1)An audit corporation, with the consent of all partners, may merge with other audit corporations.
2合併は、合併後存続する監査法人又は合併により設立する監査法人が、その主たる事務所の所在地において登記をすることによつて、その効力を生ずる。
(2)A merger is to take effect by a registration made at the location of the principal office by the audit corporation surviving the merger or by the audit corporation incorporated as a result of the merger.
3監査法人は、合併したときは、合併の日から二週間以内に、登記事項証明書(合併により設立する監査法人にあつては、登記事項証明書及び定款の写し)を添えて、その旨を内閣総理大臣に届け出なければならない。
(3)An audit corporation, when it has carried out a merger, must notify the Prime Minister to that effect by attaching a certificate of the registered matters (in the case of an audit corporation incorporated as a result of a merger, a certificate of the registered matters and a copy of the articles of incorporation) within two weeks from the date of merger.
4合併後存続する監査法人又は合併により設立する監査法人は、当該合併により消滅した監査法人の権利義務(当該監査法人が行うその業務に関し、行政庁の処分に基づいて有する権利義務を含む。)を承継する。
(4)An audit corporation surviving a merger or an audit corporation incorporated as a result of a merger is to succeed to the rights and obligations of the audit corporation that became extinct through the relevant merger (including rights and obligations based on a disposition issued by an administrative agency with regard to the services provided by the relevant audit corporation).
(債権者の異議等)
(Objection by Creditors)
第三十四条の二十合併をする監査法人の債権者は、当該監査法人に対し、合併について異議を述べることができる。
Article 34-20(1)Any creditor of an audit corporation carrying out a merger may state an objection to the relevant audit corporation with regard to the merger.
2合併をする監査法人は、次に掲げる事項を官報に公告し、かつ、知れている債権者には、各別にこれを催告しなければならない。ただし、第三号の期間は、一月を下ることができない。
(2)An audit corporation carrying out a merger must give public notice of the following matters in the Official Gazette and give notice separately to the known creditors; provided, however, that the period set forth in item (iii) may not be less than one month:
一合併をする旨
(i)the fact that the audit corporation will carry out a merger;
二合併により消滅する監査法人及び合併後存続する監査法人又は合併により設立する監査法人の名称及び主たる事務所の所在地
(ii)the name and location of the principal office of the audit corporation that will become extinct through the merger and of the audit corporation surviving the merger or the audit corporation to be incorporated as a result of the merger;
三債権者が一定の期間内に異議を述べることができる旨
(iii)the fact that creditors may state objections within a certain period of time.
3前項の規定にかかわらず、合併をする監査法人が同項の規定による公告を、官報のほか、第六項において準用する会社法第九百三十九条第一項の規定による定款の定めに従い、同項第二号又は第三号に掲げる方法によりするときは、前項の規定による各別の催告は、することを要しない。ただし、合併後存続する監査法人又は合併により設立する監査法人が有限責任監査法人である場合において、合併により消滅する監査法人が無限責任監査法人であるときにおける当該消滅する無限責任監査法人については、この限りでない。
(3)Notwithstanding the provisions of the preceding paragraph, when an audit corporation carrying out a merger gives public notice under the provisions of the same paragraph by the method set forth in Article 939, paragraph (1), item (ii) or (iii) of the Companies Act in accordance with the provisions of its articles of incorporation under the provisions of Article 939, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to paragraph (6), beyond one in the Official Gazette, it is not necessary to give the individual notice under the provisions of the preceding paragraph; provided, however, that, when the audit corporation surviving the merger or the audit corporation incorporated as a result of the merger is a limited liability audit corporation, and the audit corporation to become extinct through the merger is an unlimited liability audit corporation, this does not apply to the relevant unlimited liability audit corporation to become extinct through the merger.
4債権者が第二項第三号の期間内に異議を述べなかつたときは、当該債権者は、当該合併について承認をしたものとみなす。
(4)If a creditor does not state an objection during the period set forth in paragraph 2, item (iii), the relevant creditor is deemed to have approved the relevant merger.
5債権者が第二項第三号の期間内に異議を述べたときは、合併をする監査法人は、当該債権者に対し、弁済し、若しくは相当の担保を提供し、又は当該債権者に弁済を受けさせることを目的として信託会社等(信託会社及び信託業務を営む金融機関(金融機関の信託業務の兼営等に関する法律(昭和十八年法律第四十三号)第一条第一項の認可を受けた金融機関をいう。)をいう。)に相当の財産を信託しなければならない。ただし、当該合併をしても当該債権者を害するおそれがないときは、この限りでない。
(5)If a creditor has stated an objection during the period set forth in paragraph (2),item (iii), the audit corporation carrying out the merger must make a payment or provide reasonable collateral to the creditor, or entrust reasonable property to a trust company, etc. (meaning a trust company and a financial institution providing trust services (which means a financial institution that has obtained the approval set forth in Article 1, paragraph (1) of the Act on Engagement in Trust Business Activities by Financial Institutions (Act No. 43 of 1943))) for the purpose of having the relevant creditor receive a payment; provided, however, that this does not apply when the relevant merger does not risk harming the relevant creditor.
6会社法第九百三十九条第一項(第二号及び第三号に係る部分に限る。)及び第三項、第九百四十条第一項(第三号に係る部分に限る。)及び第三項、第九百四十一条、第九百四十六条、第九百四十七条、第九百五十一条第二項、第九百五十三条並びに第九百五十五条の規定は、監査法人が第二項の規定による公告をする場合について準用する。この場合において、同法第九百三十九条第一項及び第三項中「公告方法」とあるのは「合併の公告の方法」と、同法第九百四十六条第三項中「商号」とあるのは「名称」と読み替えるものとする。
(6)The provisions of Article 939, paragraph (1) (limited to the portions pertaining to items (ii) and (iii)) and Article 939, paragraph (3), Article 940, paragraph (1) (limited to the portion pertaining to item (iii)) and Article 940, paragraph (3), Article 941, Article 946, Article 947, Article 951, paragraph (2), Article 953, and Article 955 of the Companies Act applies mutatis mutandis to the case where an audit corporation gives public notice under the provisions of paragraph (2).In this case, the term "method of public notice" in Article 939, paragraphs (1) and (3) of the same Act is deemed to be replaced with "method of public notice of a merger," and the term "trade name" in Article 946, paragraph (3) of the same Act is deemed to be replaced with "name."
(合併の無効の訴え)
(Action for Invalidation of Merger)
第三十四条の二十の二会社法第八百二十八条第一項(第七号及び第八号に係る部分に限る。)及び第二項(第七号及び第八号に係る部分に限る。)、第八百三十四条(第七号及び第八号に係る部分に限る。)、第八百三十五条第一項、第八百三十六条第二項及び第三項、第八百三十七条から第八百三十九条まで、第八百四十三条(第一項第三号及び第四号並びに第二項ただし書を除く。)並びに第八百四十六条の規定は監査法人の合併の無効の訴えについて、同法第八百六十八条第六項、第八百七十条第二項(第六号に係る部分に限る。)、第八百七十条の二、第八百七十一条本文、第八百七十二条(第五号に係る部分に限る。)、第八百七十二条の二、第八百七十三条本文、第八百七十五条及び第八百七十六条の規定はこの条において準用する同法第八百四十三条第四項の申立てについて、それぞれ準用する。
Article 34-20-2The provisions of Article 828, paragraph (1) (limited to the portions pertaining to items (vii) and (viii)) and Article 828, paragraph (2) (limited to the portions pertaining to items (vii) and (viii)), Article 834 (limited to the portions pertaining to items (vii) and (viii)), Article 835, paragraph (1), Article 836 , paragraphs (2) and (3), Articles 837 through 839, Article 843 (excluding paragraph (1),items (iii) and (iv) and the proviso to paragraph (2)), and Article 846 of the Companies Act applies mutatis mutandis to actions for the invalidation of mergers of audit corporations, whereas the provisions of Article 868, paragraph (6), Article 870, paragraph (2) (limited to the portion pertaining to item (vi)), Article 870-2, the main clause of Article 871, Article 872 (limited to the portion pertaining to item (v)), Article 872-2, the main clause of Article 873, Article 875, and Article 876 apply mutatis mutandis to a motion set forth in Article 843,item (iv) of the same Act as applied mutatis mutandis pursuant to this Article.
第七節 処分等
Section 7 Dispositions
(虚偽又は不当の証明等についての処分等)
(Disposition for False or Inappropriate Attestation)
第三十四条の二十一内閣総理大臣は、監査法人がこの法律(第三十四条の十の五及び次章を除く。以下この項及び次項第三号において同じ。)若しくはこの法律に基づく命令に違反したとき、又は監査法人の行う第二条第一項の業務の運営が著しく不当と認められる場合において、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るときは、当該監査法人に対し、必要な指示をすること(同号に該当した場合において、次項の規定により業務管理体制の改善を命ずること及び第三項の規定により社員が監査法人の業務又は意思決定の全部又は一部に関与することを禁止することを除く。)ができる。
Article 34-21(1)When an audit corporation has violated this Act (excluding Article 34-10-5 and the following Chapter; hereinafter the same applies in this paragraph and item (iii) of the following paragraph) or an order based on this Act, or where operation of the services set forth in Article 2, item (1) provided by an audit corporation are found to be grossly inappropriate and if it is found necessary for securing the fair operation of the services set forth in the same paragraph, the Prime Minister may give the necessary instruction (excluding ordering an improvement of the operation control structure pursuant to the provisions of the following paragraph or prohibiting a partner from participating in all or part of the services or decision-making of an audit corporation pursuant to the provisions of paragraph (3), in the case of falling under item (iii) of the following paragraph).
2内閣総理大臣は、監査法人が次の各号のいずれかに該当するときは、その監査法人に対し、戒告し、第三十四条の十三第一項に規定する業務管理体制の改善を命じ、二年以内の期間を定めて業務の全部若しくは一部の停止を命じ、又は解散を命ずることができる。
(2)The Prime Minister, when an audit corporation falls under any of the following items, issue an admonition, may order an improvement of the operation control structure prescribed in Article 34-13, paragraph (1), order the suspension of all or part of the services by specifying a period not exceeding two years, or order the dissolution of the audit corporation:
一社員の故意により、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とき。
(i)when a partner has intentionally attested financial documents containing false matters, mistakes or omissions as those containing no false matters, mistakes or omissions;
二社員が相当の注意を怠つたことにより、重大な虚偽、錯誤又は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とき。
(ii)when a partner has, in negligence of due care, attested financial documents containing material false matters, mistakes or omissions as those containing no material false matters, mistakes or omissions;
三この法律若しくはこの法律に基づく命令に違反し、又は運営が著しく不当と認められるとき。
(iii)when an audit corporation has violated this Act or an order based on this Act or when its operation is found to be grossly inappropriate;
四前項の規定による指示に従わないとき。
(iv)when an audit corporation fails to follow an instruction under the provisions of the preceding paragraph.
3内閣総理大臣は、監査法人が前項各号のいずれかに該当するときは、その監査法人に対し、二年以内の期間を定めて、当該各号に該当することとなつたことに重大な責任を有すると認められる社員が当該監査法人の業務又は意思決定の全部又は一部に関与することを禁止することができる。
(3)The Prime Minister, when an audit corporation falls under any of the items of the preceding paragraph, may prohibit the relevant audit corporation from having a partner who is found to be largely responsible for the audit corporation to have fallen under the relevant item participate in all or part of the services or decision-making of the relevant audit corporation, by specifying a period not exceeding two years.
4第三十二条から第三十四条までの規定は、前二項の処分について準用する。
(4)The provisions of Articles 32 to 34 inclusive apply mutatis mutandis to the dispositions set forth in the preceding two paragraphs.
5第二項及び第三項の規定による処分の手続に付された監査法人は、清算が結了した後においても、この条の規定の適用については、当該手続が結了するまで、なお存続するものとみなす。
(5)An audit corporation that has been placed under a procedure of disposition under the provisions of paragraph (2) or (3) is deemed to remain extant with regard to the application of the provisions of this Article until the relevant procedure has been completed, even after the completion of its liquidation.
6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。
(6)If an audit corporation is to be punished pursuant to the provisions of paragraph (2) or paragraph (3), and a fact that falls under Article 30 or Article 31 exists with regard to a certified public accountant who is a partner of the relevant audit corporation, the provisions of paragraphs (2) and (3) are not to 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.
7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、当該監査法人の特定社員につき第三十四条の十の十七第二項に該当する事実があるときは、当該特定社員に対し、同項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。
(7)If an audit corporation is to be punished pursuant to the provisions of paragraph (2) or (3), and a fact that falls under Article 34-10-17, paragraph (2) exists with regard to a specified partner of the relevant audit corporation, the provisions of paragraphs (2) and (3) is not to be construed so as to preclude the cumulative imposition of a disposition set forth in the same paragraph against the relevant specified partner.
(課徴金納付命令)
(Order for Payment of Surcharge)
第三十四条の二十一の二監査法人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、当該監査法人が前条第二項第一号又は第二号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、当該監査法人に対し、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。
Article 34-21-2(1)When an audit corporation has attested the financial documents of a company or any other person, and there is a fact whereby the relevant audit corporation falls under paragraph (2),item (i) or (ii) of the preceding Article, the Prime Minister must order the relevant audit corporation 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 through 34-62:
一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
(i)when there is a fact whereby the audit corporation falls under paragraph (2), item (i) of the preceding Article with regard to the relevant 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 the relevant company or person receiving the relevant attestation;
二当該証明について監査法人が前条第二項第二号に該当する事実がある場合 監査報酬相当額
(ii)if there is a fact whereby the audit corporation falls under paragraph (2),item (ii) of the preceding Article--An amount corresponding to audit fees.
2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、同項の監査法人に対して、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。
(2)Notwithstanding the provisions of the preceding paragraph, the Prime Minister may, in the following cases, refrain from ordering the audit corporation set forth in the same paragraph to pay a surcharge set forth in the same paragraph:
一前条第二項第一号に該当する事実がある場合において、当該監査法人に対して同項の処分をする場合(同号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。)
(i)if a fact that falls under paragraph (2), item (i) of the preceding Article exists, and a disposition set forth in the same paragraph is to be issued against the relevant audit corporation (limited to a case categorized by Cabinet Office Order as one where the false matters, mistakes or omissions pertaining to the financial documents as set forth in the same item are found to have a relatively slight impact on the credibility of the relevant financial documents as a whole);
二前条第二項第二号に該当する事実がある場合において、当該監査法人に対して同項の処分をする場合(同号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。)
(ii)if a fact that falls under paragraph (2), item (ii) of the preceding Article exists, and a disposition set forth in the same paragraph is to be issued against the relevant audit corporation (excluding a case categorized by Cabinet Office Order as one where there was negligence of due care of a similar degree as set forth in the same item);
三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
(iii)in the case of ordering the suspension of services that are categorized by Cabinet Office Order as those set forth in Article 2, paragraph (1) that are provided based on a contract already concluded between the audit corporation and the audit client company, etc. prescribed in Article 34-10-4, paragraph (4);
四解散を命ずる場合
(iv)in the case of ordering dissolution.
3第一項の規定により計算した課徴金の額が一万円未満であるときは、課徴金の納付を命ずることができない。
(3)When the amount of the surcharge calculated pursuant to the provisions of paragraph (1) is less than ten thousand yen, payment of the surcharge may not be ordered.
4第一項の規定により計算した課徴金の額に一万円未満の端数があるときは、その端数は、切り捨てる。
(4)When the amount of surcharge calculated pursuant to the provisions of paragraph (1) includes an odd amount of less than ten thousand yen, the odd amount is omitted.
5第一項の規定による命令を受けた者は、同項の規定による課徴金を納付しなければならない。
(5)A person who has received an order under the provisions of paragraph (1) must pay the surcharge under the provisions of the same paragraph.
6監査法人が合併により消滅したときは、当該監査法人がした行為は、合併後存続し、又は合併により設立された監査法人がした行為とみなして、この条の規定を適用する。
(6)If an audit corporation has become extinct through a merger, the provisions of this Article applies by deeming the acts committed by the relevant audit corporation to be acts committed by the audit corporation surviving the merger or the audit corporation incorporated as a result of the merger.
7第三十二条第一項から第三項まで、第三十三条、第三十四条及び前条第五項から第七項までの規定は、第一項の規定による命令について準用する。この場合において、同条第五項から第七項までの規定中「第二項及び第三項」とあるのは、「次条第一項」と読み替えるものとする。
(7)The provisions of Article 32, paragraph (1) through (3), Article 33, Article 34 and paragraphs (5) through (7) of the preceding Article apply mutatis mutandis to an order under the provisions of paragraph (1).In this case, the phrase "paragraph (2) or (3)" in the provisions of paragraphs (5) through (7) of the preceding Article is deemed to be replaced with "paragraph (1) of the following Article."
第八節 雑則
Section 8 Miscellaneous Provisions
(Application Mutatis Mutandis of the Civil Code and the Companies Act to Audit Corporations)
第三十四条の二十二民法(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。
Article 34-22(1)The provisions of Article 50 of the Civil Code (Act No. 89 of 1896) and Article 600, Article 604, paragraphs (1) and (2), Article 618, Article 621, Article 622 and Article 624 of the Companies Act apply mutatis mutandis to audit corporations, the provisions of Article 55 of the Civil Code and Article 581, Article 582, Article 585, paragraphs (1) and (4), Article 586, Article 593, Article 595, Article 596, Article 601, Article 605, Article 606, Article 609, paragraphs (1) and (2), Article 611 (excluding the proviso to paragraph (1)) and Article 613 of the Companies Act apply mutatis mutandis to partners of audit corporations, and the provisions of Articles 859 through 862 and Article 937 (limited to the portions pertaining to item (i),(k) and (l)) of the Companies Act 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 is deemed to be replaced with "name," the term "Ministry of Justice Order" in Article 618, paragraph (1),item (ii) of the same Act is deemed to be replaced with "Cabinet Office Order," the phrase "Article 594, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to the provisions of Article 598, paragraph (2))" in Article 859, item (ii) of the same Act is deemed to be replaced with "Article 34-14, paragraph (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, paragraph (2) have been registered based on the relevant resolution, the head office and the branch officer pertaining to the relevant registration)" in Article 937, paragraph (1) of the same Act is deemed to be replaced with "principal office and the secondary office."
2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、第八百七十条第一項(第一号及び第二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。
(2)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 through 649, Article 650, paragraphs (1) and (2), Article 651, paragraphs (1) and (2) (excluding the portion pertaining to application mutatis mutandis of Article 594 of the same Act), Article 652, Article 653, Articles 655 through 659, Articles 662 through 664, Article 666, Article 667, Article 672, Article 673, Article 675, Article 863, Article 864, Article 868, paragraph (1), Article 869, Article 870, paragraph (1) (limited to the portions pertaining to items (i) and (ii)), Article 871, Article 872 (limited to the portion pertaining to item (iv)), Article 874 (limited to the portions pertaining to items (i) and (iv)), Article 875, and Article 876 of the Companies Act apply mutatis mutandis to the dissolution and liquidation of audit corporations.In this case, the term "Article 641, item (v)" in Article 644, item (i) of the Companies Act is deemed to be replaced with "Article 34-18, paragraph (1), item (iii) of the Certified Public Accountants Act," the term "Article 641 (iv) or (vii)" in Article 647, paragraph (3) of the same Act is deemed to be replaced with "Article 34-18, paragraph (1),item (v) or (vi) or Article 34-18, paragraph (2) of the Certified Public Accountants Act," the term "Ministry of Justice Order" in Article 658, paragraph (1) of the same Act is deemed to be replaced with "Cabinet Office Order," and the term "Article 580" in Article 673, paragraph (1) of the same Act is deemed to be replaced with "Article 34-10-6 of the Certified Public Accountants Act."
3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。
(3)The provisions of Articles 668 through 671 of the Companies Act apply mutatis mutandis to the voluntary liquidation of unlimited liability audit corporations.In this case, the term "Article 641, items (i) through (iii)" in Article 668, paragraph (1) and Article 669 of the same Act is deemed to be replaced with "Article 34-18, paragraph (1), item (i) or (ii) of the Certified Public Accountants Act," the term "Ministry of Justice Order" in Article 669 of the same Act is deemed to be replaced with "Cabinet Office Order," the term "that paragraph" in paragraph (2) of the same Article is deemed to be replaced with "paragraph (1) of the preceding Article," and the term "Article 939, paragraph (1)" in Article 670, paragraph (3) of the same Act is deemed to be replaced with "Article 939, paragraph (1) as applied mutatis mutandis pursuant to Article 34-20, paragraph (6) of the Certified Public Accountants Act."
4会社法第八百二十四条、第八百二十六条、第八百六十八条第一項、第八百七十条第一項(第十号に係る部分に限る。)、第八百七十一条本文、第八百七十二条(第四号に係る部分に限る。)、第八百七十三条本文、第八百七十五条、第八百七十六条、第九百四条及び第九百三十七条第一項(第三号ロに係る部分に限る。)の規定は監査法人の解散の命令について、同法第八百二十五条、第八百六十八条第一項、第八百七十条第一項(第一号に係る部分に限る。)、第八百七十一条、第八百七十二条(第一号及び第四号に係る部分に限る。)、第八百七十三条、第八百七十四条(第二号及び第三号に係る部分に限る。)、第八百七十五条、第八百七十六条、第九百五条及び第九百六条の規定はこの項において準用する同法第八百二十四条第一項の申立てがあつた場合における監査法人の財産の保全について、それぞれ準用する。この場合において、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。
(4)The provisions of Article 824, Article 826, Article 868, paragraph (1), Article 870 , paragraph (1) (limited to the portion pertaining to item (x)), the main clause of Article 871, Article 872 (limited to the portion pertaining to item (iv)), the main clause of Article 873, Article 875, Article 876, Article 904, and Article 937, paragraph (1) (limited to the portion pertaining to item (iii),(b)) of the Companies Act apply mutatis mutandis to the order of the dissolution of audit corporations, and the provisions of Article 825, Article 868, paragraph (1), Article 870, paragraph (1) (limited to the portion pertaining to item (i)), Article 871, Article 872 (limited to the portions pertaining to items (i) and (iv)), Article 873, Article 874 (limited to the portions pertaining to items (ii) and (iii)), Article 875, Article 876, Article 905, and Article 906 of the Companies Act apply mutatis mutandis to the preservation of the property of an audit corporation upon a motion set forth in Article 824, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to the provisions of this paragraph.In this case, the phrase "head office (in the case prescribed in item (i),(g) wherein the matters listed in the items of Article 930, paragraph (2) have been registered based on the relevant resolution, the head office and the branch office pertaining to the relevant registration)" in Article 937, paragraph (1) of the Companies Act is deemed to be replaced with "principal office and the secondary office."
5会社法第八百二十八条第一項(第一号に係る部分に限る。)及び第二項(第一号に係る部分に限る。)、第八百三十四条(第一号に係る部分に限る。)、第八百三十五条第一項、第八百三十七条から第八百三十九条まで並びに第八百四十六条の規定は、監査法人の設立の無効の訴えについて準用する。
(5)The provisions of Article 828, paragraph (1) (limited to the portion pertaining to item (i)) and Article 828, paragraph (2) (limited to the portion pertaining to item (i)), Article 834 (limited to the portion pertaining to item (i)), Article 835, paragraph (1), Articles 837 through 839, and Article 846 of the Companies Act apply mutatis mutandis to the action for invalidation of the incorporation of an audit corporation.
6会社法第八百三十三条第二項、第八百三十四条(第二十一号に係る部分に限る。)、第八百三十五条第一項、第八百三十七条、第八百三十八条、第八百四十六条及び第九百三十七条第一項(第一号リに係る部分に限る。)の規定は、監査法人の解散の訴えについて準用する。この場合において、同項中「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。
(6)The provisions of Article 833, paragraph (2), Article 834 (limited to the portion pertaining to item (xxi)), Article 835, paragraph (1), Article 837, Article 838, Article 846, and Article 937, paragraph (1) (limited to the portion pertaining to item (i),(i)) of the Companies Act apply mutatis mutandis to the action for the dissolution of an audit corporation.In this case, the phrase "head office (in the case prescribed in item (i),(g) wherein the matters listed in the items of Article 930, paragraph (2) have been registered based on the relevant resolution, the head office and the branch office pertaining to the relevant registration)" in Article 937, paragraph (1) of the Companies Act is deemed to be replaced with "principal office and the secondary office."
7監査法人の解散及び清算を監督する裁判所は、内閣総理大臣に対し、意見を求め、又は調査を嘱託することができる。
(7)The court which supervises the dissolution and the liquidation of audit corporations may seek the opinion of the Prime Minister or request the Prime Minister to carry out an investigation.
8内閣総理大臣は、前項に規定する裁判所に対し、意見を述べることができる。
(8)The Prime Minister may state their opinion to the court prescribed in the preceding paragraph.
9破産法(平成十六年法律第七十五号)第十六条の規定の適用については、無限責任監査法人は、合名会社とみなす。
(9)With regard to the application of the provisions of Article 16 of the Bankruptcy Act (Act No.75 of 2004), an unlimited liability audit corporation is deemed to be a general partnership company.
10無限責任監査法人は、その社員の全部を有限責任社員とする定款の変更をすることにより、有限責任監査法人となる。
(10)An unlimited liability audit corporation is to become a limited liability audit corporation by changing its articles of incorporation to make all of its partners limited liability partners.
11有限責任監査法人は、その社員の全部を無限責任社員とする定款の変更をすることにより、無限責任監査法人となる。
(11)A limited liability audit corporation becomes an unlimited liability audit corporation by changing its articles of incorporation to make all of its partners unlimited liability partners.
12監査法人は、前二項の定款の変更を行つたときは、その変更の日から二週間以内に、その旨を内閣総理大臣に届け出なければならない。
(12)An audit corporation, when it has made a change to the articles of incorporation set forth in the preceding two paragraphs, must notify the Prime Minister to that effect within two weeks from the date of change.
13第十項の定款の変更をする場合において、当該定款の変更をする無限責任監査法人の社員が当該定款の変更後の有限責任監査法人に対する出資に係る払込み又は給付の全部又は一部を履行していないときは、当該定款の変更は、当該払込み及び給付が完了した日に、その効力を生ずる。
(13)In the case of making a change to the articles of incorporation set forth in paragraph (10), if any partner of the unlimited liability audit corporation that is making the relevant change to the articles of incorporation has not completed the payment or delivery pertaining to the capital contribution to the limited liability audit corporation resulting from the relevant change to the articles of incorporation, the relevant change to the articles of incorporation is to take effect on the day when the relevant payment or delivery has been completed.
14第三十四条の十四第一項、第三十四条の十七(第三号から第五号までに係る部分に限る。)、第一項において準用する会社法第六百四条第一項及び第二項、第六百六条、第六百九条第一項及び第二項、第六百二十一条、第六百二十二条並びに第六百二十四条並びに第十項の規定は、第二項において準用する同法第六百四十四条(第三号を除く。)の規定により清算をする監査法人については、適用しない。
(14)The provisions of Article 34-14, paragraph (1) and Article 34-17 (limited to the portions pertaining to items (iii) through (v)) of this Act, Article 604, items (i) and (ii), Article 606, Article 609, paragraphs (1) and (2), Article 621, Article 622 and Article 624 of the Companies Act as applied mutatis mutandis pursuant to paragraph (1) of this Article, and paragraph (10) of this Article does not apply to an audit corporation to be placed into liquidation pursuant to the provisions of Article 644 (excluding item (iii)) of the Companies Act as applied mutatis mutandis to paragraph (2) of this Article.
(有限責任監査法人についての会社法の準用等)
(Application Mutatis Mutandis of the Companies Act to Limited Liability Audit Corporations)
第三十四条の二十三会社法第二百七条(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第一項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。
Article 34-23(1)The provisions of Article 207 (excluding paragraph (9), item (i)), Article 604, paragraph (3), Article 620, Article 623, paragraph (1), Articles 625 through 636, Article 660, Article 661 and Article 665 of the Companies Act apply mutatis mutandis to limited liability audit corporations.In this case, the term "Ministry of Justice Order" in these provisions is deemed to be replaced with "Cabinet Office Order," the phrase "the matters listed in Article 199, paragraph (1), item (iii)" in Article 207, paragraph (1) of the Companies Act is 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 is deemed to be replaced with "other than money," the phrase "provided for in Article 199 , paragraph (1), item (iii)" in paragraph (7) and paragraph (9), items (ii) through (v) of the same Article is deemed to be replaced with "of property other than money," the term "subscriber for Shares for Subscription" in paragraph (8) of the same Article is deemed to be replaced with "person who intends to become a partner," the phrase "their applications for subscription for Shares for Subscription, or their manifestation of intention relating to the contract provided for in Article 205, paragraph (1)" in the same paragraph is deemed to be replaced with "the persons offer for capital contribution," the phrase "director, an accounting advisor, a company auditor or executive officer," in paragraph (10), item (i) of the same Article is deemed to be replaced with "partner," the phrase "employee including a manager" in the same item is deemed to be replaced with "employee," the term "subscriber for shares for subscription" in item (ii) of the same paragraph is deemed to be replaced with "person who intends to become a partner," the term "the preceding paragraph" in Article 604, paragraph (3) of the same Act is deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 34-22, paragraph (1) of the Certified Public Accountants Act," the term "business year" in Article 631, paragraph (1) of the same Act is deemed to be replaced with "fiscal year," the term "Article 624, paragraph (1)" in Article 632 , paragraph (1) of the same Act is deemed to be replaced with "Article 624, paragraph (1) as applied mutatis mutandis pursuant to Article 34-22, paragraph (1) of the Certified Public Accountants Act," the phrase "a demand is made under the provisions of the first sentence of Article 624 , paragraph (1)" in paragraph (2) of the same Article is deemed to be replaced with "a demand is made under the provisions of the first sentence of Article 624, paragraph (1) as applied mutatis mutandis pursuant to Article 34-22, paragraph (1) of the Certified Public Accountants Act," and the phrase "the demand under the first sentence of Article 624, paragraph (1)" in the same paragraph is deemed to be replaced with "the demand under the first sentence of Article 624, paragraph (1) as applied mutatis mutandis pursuant to Article 34-22, paragraph (1) of the Certified Public Accountants Act," and any other necessary technical replacement of terms is specified by Cabinet Order.
2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(同条第三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「第二百九条第一項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第一項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。
(2)The provisions of Article 33 (excluding paragraph (11), item (ii)), Article 52, Article 212 (excluding paragraph (1), item (i)) and Article 578 of the Companies Act 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, paragraph (1) of the Companies Act is deemed to be replaced with "that property other than money may be made the object of capital contribution," the term "Article 30, paragraph (1)" in the same paragraph is deemed to be replaced with "Article 30, paragraph (1) as applied mutatis mutandis pursuant to Article 34-7, paragraph (2) of the Certified Public Accountants Act," the term "Ministry of Justice Order" in paragraphs (4), (6) and paragraph (10), item (ii) of the same Article is deemed to be replaced with "Cabinet Office Order," the phrase "matters listed in each item of Article 28" in paragraphs (7) and (8) of the same Article is deemed to be replaced with "the value of property other than money," the phrase "under Article 28, items (i) and (ii) of " in paragraph (10), item (i) of the same Article is deemed to be replaced with "other than money," the phrase "Matters listed in items (i) and (ii) of the same Article" in the same item is deemed to be replaced with "The value of the relevant property other than money," the phrase "Matters listed in Article 28, items (i) and (ii) with respect to" in item (ii) of the same paragraph is deemed to be replaced with "The value of," the phrase "Matters listed in Article 28, items (i) and (ii)" in item (iii) of the same paragraph is deemed to be replaced with "The value of the relevant property other than money," the term "An incorporator" in paragraph (11), item (i) of the same Article is 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, paragraph (1)) or an Auditor at Incorporation (referring to an Auditor at Incorporation prescribed in Paragraph 3, item (ii) of the Article)" in item (iii) of the same paragraph is 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 the properties contributed in kind" in Article 52, paragraph (1) of the same Act is 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 the property other than money," the term "Directors at Incorporation" in the same paragraph and paragraph (2) of the same Article is deemed to be replaced with "partners of the limited liability audit corporation," the term "Properties Contributed in Kind" in the same paragraph is deemed to be replaced with "property other than money," the phrase "matters listed in Article 28, item (i) or (ii)" in item (i) of the same paragraph is deemed to be replaced with "property other than money," the term "Article 33, paragraph (10), item (iii)" in paragraph (3) of the same Article is deemed to be replaced with "Article 33, paragraph (10), item (iii) as applied mutatis mutandis pursuant to Article 34-23, paragraph (2) of the Certified Public Accountants Act," the term "Properties Contributed in Kind" in Article 212 of the same Act is 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, paragraph (1)" in paragraph (1), item (ii) of the same Article is deemed to be replaced with "partner," the phrase "provided for under Article 199, paragraph (1), item (iii)" in the same item is deemed to be replaced with "of property other than money," the phrase "prescribed under Article 19, paragraph 9, paragraph (1), item (iii)" in paragraph (2) of the same Article is deemed to be replaced with "of property other than money," the phrase "their application for subscription for shares for subscription or their manifestation of intention relating to the contract provided for in Article 205, paragraph (1)" in the same paragraph is deemed to be replaced with "the persons capital contribution" and the phrase "If a membership company to be incorporated is a limited liability company" in Article 578 of the same Act is deemed to be replaced with "In the case of incorporating a limited liability audit corporation," and any other necessary technical replacement of terms are specified by Cabinet Order.
3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。
(3)The provisions of Article 213 (excluding paragraph (1), items (ii) and (iii)), Article 583 (excluding paragraph (2)) and Article 597 of the Companies Act apply mutatis mutandis to partners of limited liability audit corporations.In this case, the term "Ministry of Justice Order" in Article 213, paragraph (1), item (i) of the Companies Act is deemed to be replaced with "Cabinet Office Order," the term "Article 207, paragraph (2)" in paragraph (2), item (i) of the same Article is deemed to be replaced with "Article 207, paragraph (2) as applied mutatis mutandis pursuant to Article 34-23, paragraph (1) of the Certified Public Accountants Act," the term "Properties Contributed in Kind" in the same paragraph and paragraph (4) of the same Article is deemed to be replaced with "property other than money" and the term "Directors, etc." in item (i) of the same paragraph is deemed to be replaced with "Partners of the limited liability audit corporation," and any other necessary technical replacement of terms is specified by Cabinet Order.
4会社法第九百三十九条第一項(第二号及び第三号に係る部分に限る。)及び第三項、第九百四十条第一項(第三号に係る部分に限る。)及び第三項、第九百四十一条、第九百四十六条、第九百四十七条、第九百五十一条第二項、第九百五十三条並びに第九百五十五条の規定は、有限責任監査法人が第一項において準用する同法第六百二十七条第三項又は第六百三十五条第三項の規定による公告をする場合について準用する。この場合において、同法第九百四十六条第三項中「商号」とあるのは、「名称」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。
(4)The provisions of Article 939, paragraph (1) (limited to the portions pertaining to items (ii) and (iii)), Article 939, paragraph (3), Article 940, paragraph (1) (limited to the portion pertaining to item (iii)), Article 940, paragraph (3), Article 941, Article 946, Article 947, Article 951, paragraph (2), Article 953 and Article 955 of the Companies Act apply mutatis mutandis to the case where a limited liability audit corporation gives public notice under the provisions of Article 627, paragraph (3) or Article 635, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to paragraph (1) of this Article.In this case, the term "trade name" in Article 946, paragraph (3) of the Companies Act is deemed to be replaced with "name," and any other necessary technical replacement of terms are specified by Cabinet Order.
5会社法第八百六十八条第一項、第八百六十九条、第八百七十条第一項(第一号、第三号及び第四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。)、第八百七十五条及び第八百七十六条の規定は、第一項において準用する同法第二百七条又は第二項において準用する同法第三十三条の規定による検査役の選任及び有限責任監査法人が第一項において準用する同法第六百六十一条第二項の規定による許可の申立てをする場合について準用する。この場合において、同法第八百七十条第一項第三号中「設立時取締役、第二十八条第一号の金銭以外の財産を出資する者及び同条第二号の譲渡人」とあるのは「有限責任監査法人の社員又は有限責任監査法人の社員になろうとする者」と、同条第四号中「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の規定により金銭以外の財産」とあるのは「金銭以外の財産」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。
(5)The provisions of Article 868, paragraph (1), Article 869, Article 870, paragraph (1) (excluding the portions pertaining to item (i), items (iii) and (iv)), Article 871, Article 872 (limited to the portion pertaining to item (iv)), Article 874 (limited to the portions pertaining to items (i) and (iv)), Article 875 and Article 876 of the Companies Act apply mutatis mutandis to Article 207 of the Companies Act as applied mutatis mutandis pursuant to paragraph (1) of this Article, the election of an inspector under the provisions of Article 33 of the Companies Act as applied mutatis mutandis pursuant to paragraph (2) of this Article and the case where a limited liability audit corporation files a petition for permission under the provisions of Article 661, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to paragraph (1) of this Article.In this case, the phrase "Directors at Incorporation, persons who contribute by any property other than money set forth in Article 28, item (i) and the assignor set forth in item (ii) of the same Article" in Article 870 (1), item (iii) of the Companies Act is deemed to be replaced with "partners of the limited liability audit corporation or persons who intend to become partners of the limited liability audit corporation" and the phrase "property other than money pursuant to the provisions of Article 199, paragraph (1), item (iii) or Article 236, paragraph (1),item (iii)" in item (iv) of the same Article is deemed to be replaced with "property other than money," and any other necessary technical replacement of terms are specified by Cabinet Order.
6第一項において準用する会社法第六百二十条、第六百二十三条第一項、第六百二十六条及び第六百二十七条の規定は、前条第二項において準用する同法第六百四十四条(第三号を除く。)の規定により清算をする有限責任監査法人については、適用しない。
(6)The provisions of Article 620, Article 623, paragraph (1), Article 626 and Article 627 of the Companies Act as applied mutatis mutandis under paragraph (1) do not apply to a limited liability audit corporation to be placed into liquidation pursuant to the provisions of Article 644 (excluding item (iii)) of the Companies Act as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article.
第五章の三 有限責任監査法人の登録に関する特則
Chapter V-3 Special Provisions on Registration of Limited Liability Audit Corporations
(登録)
(Registration)
第三十四条の二十四有限責任監査法人は、内閣総理大臣の登録(次条から第三十四条の三十一までにおいて単に「登録」という。)を受けなければ、第二条第一項の業務又は第三十四条の五各号に掲げる業務を行つてはならない。
Article 34-24A limited liability audit corporation ,must not provide the services set forth in Article 2, paragraph (1) or those listed in the items of Article 34-5 unless it has obtained registration from the Prime Minister (simply referred to as "registration" in Articles 34-25 through 34-31).
(登録の申請)
(Application for Registration)
第三十四条の二十五登録を受けようとする有限責任監査法人(第三十四条の二十二第十項の規定による定款の変更をしようとする無限責任監査法人を含む。第三十四条の二十七第一項第二号ロにおいて同じ。)は、次に掲げる事項を記載した申請書を内閣総理大臣に提出しなければならない。
Article 34-25(1)A limited liability audit corporation intending to obtain registration (including an unlimited liability audit corporation intending to make a change to the articles of incorporation under the provisions of Article 34-22, paragraph (10); the same applies in Article 34-27, paragraph (1), item (ii), (b)) must submit a written application containing the following matters to the Prime Minister:
一名称
(i)name;
二事務所の所在地
(ii)location of office;
三社員の氏名及び住所
(iii)names and addresses of partners;
四資本金の額
(iv)amount of stated capital;
五その他内閣府令で定める事項
(v)other matters specified by Cabinet Office Order.
2前項の申請書には、定款その他の内閣府令で定める事項を記載した書類を添付しなければならない。
(2)The written application set forth in the preceding paragraph must attach the articles of incorporation and any other documents containing matters specified by Cabinet Office Order.
(登録の実施)
(Implementation of Registration)
第三十四条の二十六内閣総理大臣は、登録の申請があつた場合においては、次条第一項の規定により登録を拒否する場合を除くほか、次に掲げる事項を有限責任監査法人登録簿に登録しなければならない。
Article 34-26(1)The Prime Minister, when an application for registration has been filed, must register the following matters on the limited liability audit corporation roster, except when refusing registration pursuant to the provisions of paragraph (1) of the following Article:
一前条第一項各号に掲げる事項
(i)matters listed in the items of paragraph (1) of the preceding Article;
二登録年月日及び登録番号
(ii)date of registration and the registration number.
2内閣総理大臣は、前項の規定により登録をした場合においては、遅滞なく、その旨を登録の申請者に通知しなければならない。
(2)When the Prime Minster, has made the registration pursuant to the provisions of the preceding paragraph, the minister must notify the registration applicant to that effect without delay.
3内閣総理大臣は、有限責任監査法人登録簿を公衆の縦覧に供しなければならない。
(3)The Prime Minister must make the limited liability audit corporation roster available for public inspection.
(登録の拒否)
(Refusal of Registration)
第三十四条の二十七内閣総理大臣は、登録の申請者が次の各号のいずれかに該当する場合には、その登録を拒否しなければならない。
Article 34-27(1)The Prime Minister must refuse registration if the registration applicant falls under any of the following items:
一第三十四条の二十九第二項の規定により申請者が登録を取り消され、その取消しの日から三年を経過しない場合
(i)when the registration of the applicant has been rescinded pursuant to the provisions of Article 34-29, paragraph (2) and three years have yet to elapse from the date of the rescission;
二社員のうちに次のいずれかに該当する者がいる場合
(ii)when any of the partners falls under any of the following categories:
イ第三十四条の四第二項各号のいずれかに該当する者
(a)a person who falls under any of the items of Article 34-4, paragraph (2);
ロ第三十四条の二十九第二項の規定により他の登録を受けた有限責任監査法人(以下「登録有限責任監査法人」という。)が登録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当該他の登録有限責任監査法人の社員であつた者でその処分の日から三年を経過しないもの
(b)if the registration of another registered limited liability audit corporation (hereinafter referred to as a "registered limited liability audit corporation") has been rescinded pursuant to the provisions of Article 34-29, paragraph (2), a person who had been a partner of the relevant other registered limited liability audit corporation within thirty days prior to the date of the rescission and for whom three years have yet to elapse from the date of the rescission;
三資本金の額が公益又は投資者保護のため必要かつ適当なものとして政令で定める金額に満たない場合
(iii)when the amount of stated capital is less than the amount specified by Cabinet Order as an amount necessary and appropriate for the public interest or investor protection;
四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
(iv)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 Order of not less than fifty per cent.
2内閣総理大臣は、前項の規定により登録の拒否をした場合においては、遅滞なく、理由を付して、その旨を申請者に通知しなければならない。
(2)When the Prime Minister has refused registration pursuant to the provisions of the preceding paragraph, the minister must notify the applicant to that effect along with the reason therefor, without delay.
(変更登録等)
(Change of Registration)
第三十四条の二十八登録有限責任監査法人は、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。
Article 34-28(1)When there has been any change in the matters registered, a registered limited liability audit corporation must immediately file an application for the registration of such a change.
2登録有限責任監査法人が、第三十四条の十八第一項若しくは第二項の規定により解散したとき、第三十四条の二十二第十項の規定による定款の変更をしようとする場合において、登録を受けた後、二週間以内に、その定款の変更の効力が生じないとき、又は同条第十一項に規定する定款の変更をしたときは、当該登録有限責任監査法人の登録は、その効力を失う。
(2)Registration of a registered limited liability audit corporation loses its effect when the registered limited liability audit corporation has dissolved pursuant to the provisions of Article 34-18, paragraph (1) or (2), when, in the case of making a change to the articles of incorporation under the provisions of Article 34-22, the change to the articles of incorporation has not taken effect within two weeks from the registration thereof, or when a change to the articles of incorporation under the provisions of paragraph (11) of the same Article has been made.
(登録有限責任監査法人に対する処分等)
(Dispositions against Registered Limited Liability Audit Corporations)
第三十四条の二十九内閣総理大臣は、登録有限責任監査法人が第三十四条の十の五若しくはこの章の規定又はこれらの規定に基づく命令に違反したときは、当該登録有限責任監査法人に対し、必要な指示をすること(次項第三号に該当した場合において、同項の規定により業務管理体制の改善を命ずること及び第三項の規定により社員が監査法人の業務又は意思決定の全部又は一部に関与することを禁止することを除く。)ができる。
Article 34-29(1)When a registered limited liability audit corporation has violated Article 34-10-5 or the provisions of this Chapter or an order based on these provisions, the Prime Minister may give the necessary instruction (excluding ordering the improvement of the operation control structure pursuant to the provisions of the following paragraph or prohibiting a partner from participating in all or part of the services or decision-making of an audit corporation pursuant to the provisions of paragraph (3), in the case of falling under item (iii) of the following paragraph) to the relevant registered limited liability audit corporation.
2内閣総理大臣は、登録有限責任監査法人が次の各号のいずれかに該当する場合には、その登録有限責任監査法人に対し、戒告し、第三十四条の十三第一項に規定する業務管理体制の改善を命じ、二年以内の期間を定めて業務の全部若しくは一部の停止を命じ、又は登録を取り消すことができる。
(2)The Prime Minister, when a registered limited liability audit corporation falls under any of the following items, may issue an admonition, order the improvement of the operation control structure prescribed in Article 34-13, paragraph (1) or order the suspension of all or part of the services by specifying a period not exceeding two years to the relevant registered limited liability audit corporation or rescind its registration:
一第三十四条の二十七第一項各号(第一号を除く。)のいずれかに該当することとなつたとき。
(i)when a registered limited liability audit corporation has fallen under any of the items of Article 34-27, paragraph (1) (excluding item (i));
二不正の手段により登録を受けたとき。
(ii)when a registered limited liability audit corporation has obtained registration by wrongful means;
三第三十四条の十の五若しくはこの章の規定又はこれらの規定に基づく命令に違反したとき。
(iii)when a registered limited liability audit corporation has violated Article 34-10-5 or the provisions of this Chapter or an order based on these provisions;
四前項の規定による指示に従わないとき。
(iv)when a registered limited liability audit corporation fails to follow an instruction under the provisions of the preceding paragraph.
3内閣総理大臣は、登録有限責任監査法人が前項第三号又は第四号に該当するときは、その登録有限責任監査法人に対し、二年以内の期間を定めて、同項第三号又は第四号に該当することとなつたことに重大な責任を有すると認められる社員が当該登録有限責任監査法人の業務又は意思決定の全部又は一部に関与することを禁止することができる。
(3)The Prime Minister, when a registered limited liability audit corporation falls under item (iii) or (iv) of the preceding paragraph, may prohibit the relevant registered limited liability audit corporation from having the partners who is found to be largely responsible for the registered limited liability audit corporation to have fallen under item (iii) or (iv) of the same paragraph participate in all or part of the services or decision-making of the relevant registered limited liability audit corporation, by specifying a period not exceeding two years.
4第三十二条から第三十四条までの規定は、前二項の処分について準用する。
(4)The provisions of Articles 32 through 34 apply mutatis mutandis to the dispositions set forth in the preceding two paragraphs.
5第二項及び第三項の規定による処分の手続に付された登録有限責任監査法人は、清算が結了した後においても、この条の規定の適用については、当該手続が結了するまで、なお存続するものとみなす。
(5)A registered limited liability audit corporation that has been placed under a procedure of disposition under the provisions of paragraph (2) or (3) is deemed to be extant with regard to the application of the provisions of this Article until the relevant procedure has been completed, even after the completion of its liquidation.
6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。
(6)If a registered limited liability audit corporation is to be punished pursuant to the provisions of paragraph (2) or (3), and a fact that falls under Article 30 or 31 exists with regard to a certified public accountant who is a partner of the relevant audit corporation, the provisions of paragraphs (2) and (3) are not to 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.
7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、当該監査法人の特定社員につき第三十四条の十の十七第二項に該当する事実があるときは、当該特定社員に対し、同項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。
(7)If a registered limited liability audit corporation is to be punished pursuant to the provisions of paragraph (2) or (3), and a fact that falls under Article 34-10-17, paragraph (2) exists with regard to a specified partner of the relevant audit corporation, the provisions of paragraphs (2) and (3) are not to be construed so as to preclude the cumulative imposition of a disposition set forth in the same paragraph against the relevant specified partner.
(登録の抹消)
(Deletion of Registration)
第三十四条の三十内閣総理大臣は、第三十四条の二十八第二項の規定により登録がその効力を失つたとき、又は前条第二項の規定により登録を取り消したときは、当該登録を抹消しなければならない。
Article 34-30The Prime Minister must delete the registration when the registration loses its effect pursuant to the provisions of Article 34-28 or when the minister has rescinded the registration pursuant to the provisions of paragraph (2) of the preceding Article.
(登録の細目)
(Details of Registration)
第三十四条の三十一この章に定めるもののほか、登録の手続、登録の抹消、有限責任監査法人登録簿その他登録に関して必要な事項は、内閣府令で定める。
Article 34-31Beyond what is provided for in this Chapter, the procedure of registration, the deletion of registration, the limited liability audit corporation roster, and other necessary matters concerning registration is specified by Cabinet Office Order.
(計算書類の作成に関する特則)
(Special Provisions on Preparation of Financial Statements)
第三十四条の三十二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e限りでない。
Article 34-32(1)A registered limited liability audit corporation must attach to its financial statements an audit report by a certified public accountant or audit corporation in which the relevant registered limited liability audit corporation has no special interest as specified by Cabinet Order, pursuant to the provisions of a Cabinet Office Order; provided, however, that this does not apply to the case where the amount of income of the relevant registered limited liability audit corporation or any other amount of account specified by Cabinet Order in the fiscal year pertaining to the relevant financial statements fails to reach the standard specified by Cabinet Order.
2前項の監査報告書については、これに記載すべき事項を記録した電磁的記録の添付をもつて、監査報告書の添付に代えることができる。
(2)With regard to the audit report set forth in the preceding paragraph, an electronic or magnetic record containing the matters that should be contained in the audit report may be attached in place of attaching the audit report.
(供託に関する特則)
(Special Provisions on Deposit)
第三十四条の三十三登録有限責任監査法人は、第三十四条の二十一第二項第一号又は第二号に該当することによつて生ずる損害の賠償を請求する権利(以下この条において「優先還付対象債権」という。)を有する者(以下この条及び次条において「優先還付対象債権者」という。)に対する債務の履行を確保するため必要かつ適当なものとして政令で定める額の金銭を、主たる事務所の最寄りの供託所に供託しなければならない。
Article 34-33(1)A registered limited liability audit corporation must deposit at the deposit office nearest to its principal office the amount of money specified by Cabinet Order as an amount that is necessary and appropriate for securing the performance of its obligations against persons who have the rights to claim damages (hereinafter referred to as the "claims subject to preferential refund" in this Article) that would arise if the registered limited liability audit corporation were to fall under Article 34-21, paragraph (2), item (i) or (ii) (the persons are hereinafter referred to as "obligees subject to preferential refund" in this Article and the following Article).
2内閣総理大臣は、優先還付対象債権者に対する債務の履行を確保するため必要があると認めるときは、登録有限責任監査法人に対し、その業務を開始する前に、前項の政令で定める額のほか、相当と認める額の金銭の供託を命ずることができる。
(2)When the Prime Minister finds it necessary for securing the performance of obligations against obligees subject to preferential refund, the minister may order a registered limited liability audit corporation to deposit an amount of money that is found to be reasonable, beyond the amount specified by Cabinet Order set forth in the preceding paragraph.
3登録有限責任監査法人は、政令で定めるところにより、当該登録有限責任監査法人のために所要の供託金が内閣総理大臣の命令に応じて供託される旨の契約を締結し、その旨を内閣総理大臣に届け出たときは、当該契約の効力の存する間、当該契約において供託されることとなつている金額(以下この条において「契約金額」という。)につき前二項の規定により供託する供託金の全部又は一部を供託しないことができる。
(3)A registered limited liability audit corporation, when it has concluded a contract promising that the required deposit money will be deposited for the relevant registered limited liability audit corporation in accordance with an order by the Prime Minister and has notified the Prime Minister to that effect, may refrain from depositing all or part of the deposit money to be deposited pursuant to the provisions of the preceding two paragraphs with regard to the amount that is promised to be deposited in the relevant contract (hereinafter referred to as the "contracted amount" in this Article) during the period in which the relevant contract remains effective, pursuant to the provisions of a Cabinet Order.
4内閣総理大臣は、優先還付対象債権者に対する債務の履行を確保するため必要があると認めるときは、登録有限責任監査法人と前項の契約を締結した者又は当該登録有限責任監査法人に対し、契約金額に相当する金額の全部又は一部を供託すべき旨を命ずることができる。
(4)When the Prime Minister finds it necessary for securing the performance of obligations against the obligees subject to preferential refund, the minister may order the person who has concluded a contract set forth in the preceding paragraph with a registered limited liability audit corporation or order the relevant registered limited liability audit corporation to deposit all or part of an amount corresponding to the contracted amount.
5登録有限責任監査法人(第三十四条の二十二第十項の規定による定款の変更の効力が生じていないものを除く。)は、第一項の規定により供託する供託金(第二項の規定により同項の金銭の供託を命ぜられた場合には、その供託金を含む。)につき供託又は第三項の契約の締結を行い、その旨を内閣総理大臣に届け出た後でなければ、その業務を行つてはならない。
(5)A registered limited liability audit corporation (excluding one for which a change to the articles of incorporation under the provisions of Article 34-22, paragraph (10) has not taken effect) may not provide its services until after it has made a deposit or concluded a contract set forth in paragraph (3) with regard to the deposit money to be deposited pursuant to the provisions of paragraph (1) (when a deposit of money set forth in paragraph (2) has been ordered pursuant to the same paragraph, including the relevant deposit money) and has notified the Prime Minister to that effect.
6優先還付対象債権者は、優先還付対象債権に関し、当該登録有限責任監査法人に係る供託金について、他の債権者に先立ち弁済を受ける権利を有する。
(6)An obligee subject to preferential refund, for their claim subject to preferential refund, may have the right to receive payment prior to other obligees with regard to the deposit money pertaining to the registered limited liability audit corporation.
7前項の権利の実行に関し必要な事項は、政令で定める。
(7)The necessary matters concerning execution of the right set forth in the preceding paragraph are specified by Cabinet Order.
8登録有限責任監査法人は、第六項の権利の実行その他の理由により、供託金の額(契約金額を含む。)が第一項の政令で定める額に不足することとなつたときは、内閣府令で定める日から政令で定める期間以内にその不足額につき供託又は第三項の契約の締結(第五十二条の四において単に「供託」という。)を行い、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。
(8)A registered limited liability audit corporation, when the amount of deposit money (including the contracted amount) falls short of the amount specified by Cabinet Order as set forth in paragraph (1) due to execution of the right set forth in paragraph (6) or for any other reason, must make a deposit or conclude a contract set forth in paragraph (3) (simply referred to as a "deposit" in Article 52-4) for the shortfall within a period specified by Cabinet Order from a date specified by Cabinet Office Order, and notify the Prime Minister to that effect without delay.
9第一項、第二項又は前項の規定により供託する供託金は、国債証券、地方債証券その他の内閣府令で定める有価証券をもつてこれに充てることができる。
(9)National government bond certificates, local government bond certificates and any other securities specified by Cabinet Office Order may be used as the deposit money to be deposited pursuant to the provisions of paragraph (1), paragraph (2) or the preceding paragraph.
10第一項、第二項、第四項又は第八項の規定により供託した供託金は、次の各号のいずれかに該当することとなつたときは、内閣総理大臣の承認を受けて、その全部又は一部を取り戻すことができる。
(10)The deposit money that has been deposited pursuant to the provisions of paragraph (1), (2) (4) or (8) may be reclaimed in whole or in part by obtaining the approval of the Prime Minister in the case of falling under any of the following items:
一第三十四条の十八第一項各号のいずれかに該当することとなつたとき。
(i)when the registered limited liability audit corporation has fallen under any of the items of Article 34-18, paragraph (1);
二第三十四条の十八第二項に該当することとなつたとき。
(ii)when the registered limited liability audit corporation has fallen under Article 34-18, paragraph (2);
三第三十四条の二十二第十一項に規定する定款の変更を行い、同条第十二項の規定によりその旨を内閣総理大臣に届け出たとき。
(iii)when the registered limited liability audit corporation has made a change to the articles of incorporation as prescribed in Article 34-22, paragraph (11) and has notified the Prime Minister to that effect pursuant to the provisions of paragraph (12) of the same Article;
四業務の状況の変化その他の理由により供託金の額が第一項の政令で定める額を超えることとなつたとき。
(iv)when the amount of deposit money has exceeded the amount specified by Cabinet Order as set forth in paragraph (1) due to changes in the status of the services or any other reason.
11内閣総理大臣は、前項の承認をするときは、優先還付対象債権の弁済を確保するために必要と認める限度において、取り戻すことができる時期及び取り戻すことができる供託金の額を指定することができる。
(11)The Prime Minister, when granting the approval set forth in the preceding paragraph, may designate the period in which the deposit money may be reclaimed and the amount of deposit money that may be reclaimed to the extent found necessary for securing payment of claims subject to preferential refund.
12前各項に定めるもののほか、供託金に関し必要な事項は、内閣府令・法務省令で定める。
(12)Beyond what is provided for in the preceding paragraphs, the necessary matters concerning deposit money is to be specified by Cabinet Office Order or a Ministry of Justice Order.
(有限責任監査法人責任保険契約に関する特則)
(Special Provisions on Liability Insurance Contracts of Limited Liability Audit Corporations)
第三十四条の三十四登録有限責任監査法人は、政令で定めるところにより、その業務を行うに当たり生ずる責任に関する保険契約(次項及び第三項において「有限責任監査法人責任保険契約」という。)を締結し、内閣総理大臣の承認を受けたときは、当該契約の効力の存する間、当該契約の保険金の額に応じて前条第一項、第二項若しくは第八項の規定により供託する供託金の全部若しくは一部の供託又は同条第三項の契約の締結をしないことができる。
Article 34-34(1)Pursuant to the provisions of a Cabinet Order, a registered limited liability audit corporation, when it has concluded an insurance contract on liabilities that arise during the course of providing its services (referred to as a "liability insurance contract of a limited liability audit corporation" in the following paragraph and paragraph (3)) and has obtained the approval of the Prime Minister, may refrain from making a deposit or concluding a contract set forth in paragraph (3) for all or part of the deposit money to be deposited pursuant to the provisions of paragraph (2), (3) or (8) of the preceding Article, according to the amount of insurance money of the relevant insurance contract, while the relevant insurance contract remains effective.
2内閣総理大臣は、優先還付対象債権者に対する債務の履行を確保するため必要があると認めるときは、有限責任監査法人責任保険契約を締結した登録有限責任監査法人に対し、前条第一項、第二項又は第八項の規定により供託する供託金につき供託又は同条第三項の契約の締結をしないことができるとされた金額の全部又は一部を供託すべき旨を命ずることができる。
(2)When the Prime Minister finds it necessary for securing the performance of their obligations against the obligees subject to preferential refund, the minister may order a registered limited liability audit corporation that has concluded a liability insurance contract of a limited liability audit corporation to deposit all or part of the amount of deposit money to be deposited pursuant to the provisions of paragraph (1), (2) or (8) of the preceding Article for which the registered limited liability audit corporation was allowed to refrain from depositing or concluding a contract set forth in paragraph (3).
3前二項に定めるもののほか、有限責任監査法人責任保険契約に関し必要な事項は、内閣府令で定める。
(3)Beyond what is provided for in the preceding two paragraphs, the necessary matters concerning liability insurance contracts of limited liability audit corporations is specified by Cabinet Office Order.
第五章の四 外国監査法人等
Chapter V-4 Foreign Audit Firm
(届出)
(Notification)
第三十四条の三十五外国の法令に準拠し、外国において、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者は、金融商品取引法第二条第一項第十七号に掲げる有価証券で同項第九号に掲げる有価証券の性質を有するものその他の政令で定める有価証券の発行者その他内閣府令で定める者が同法の規定により提出する財務書類(以下「外国会社等財務書類」という。)について第二条第一項の業務に相当すると認められる業務を行うときは、あらかじめ、内閣府令で定めるところにより、内閣総理大臣に届け出なければならない。ただし、外国会社等財務書類について同項の業務に相当すると認められる業務を行う者に対する監督を行う外国の行政機関その他これに準ずるものの適切な監督を受けると認められる者として内閣府令で定めるものについては、この限りでない。
Article 34-35(1)A person who makes it their practice to audit or attest financial documents for fees at the request of others in a foreign state in compliance with the laws and regulations of the foreign state, when intending to provide services that are found to correspond to the services prescribed in Article 2, paragraph (1) concerning financial documents to be submitted by an issuer of securities listed in Article 2, paragraph (1), item (xvii) of the Financial Instruments and Exchange Act that have the nature of securities listed in item (ix) of the same paragraph or any other securities specified by Cabinet Order or to be submitted by any other person specified by Cabinet Office Order pursuant to the provisions of the same Act (the financial documents is hereinafter referred to as "financial documents of a foreign company, etc."), must notify the Prime Minister in advance pursuant to the provisions of a Cabinet Office Order; provided, however, that this applies to a person who is specified by Cabinet Office Order as one who is deemed to receive appropriate supervision of the administrative agency of the foreign state that supervises persons who provide services that are found to correspond to those set forth in the same paragraph concerning financial documents of the foreign company, etc. or an organization equivalent to the administrative agency.
2内閣総理大臣は、前項の規定による届出があつたときは、その旨を官報で公示しなければならない。
(2)The Prime Minister, when a notification under the provisions of the preceding paragraph has been given, may make a public statement to that effect in the official gazette.
(届出事項)
(Matters To Be Notified)
第三十四条の三十六前条第一項の規定による届出を行う者は、次に掲げる事項を記載した届出書を内閣総理大臣に提出しなければならない。
Article 34-36(1)A person who intends to give a notification under the provisions of paragraph (1) of the preceding Article must submit to the Prime Minister a notification document containing the following matters:
一名称又は氏名
(i)name;
二主たる事務所の所在地
(ii)location of the principal office;
三法人にあつては、役員の氏名
(iii)in the case of an artificial person, the names of the board members;
四法人にあつては、資本金の額又は出資の総額
(iv)in the case of an artificial person, the amount of stated capital or the total amount of contributions;
五その他内閣府令で定める事項
(v)other matters specified by Cabinet Office Order.
2前項の規定による届出書には、定款その他の内閣府令で定める事項を記載した書類を添付しなければならない。
(2)The notification document under the provisions of the preceding paragraph must attach the articles of incorporation and any other documents containing matters specified by Cabinet Office Order.
(届出事項の変更)
(Changes to the Matters Notified)
第三十四条の三十七外国監査法人等は、前条第一項各号に掲げる事項について変更があつた場合においては、内閣府令で定めるところにより、二週間以内に、その旨を内閣総理大臣に届け出なければならない。
Article 34-37(1)A foreign audit firm, etc., when there has been a change to any of the matters listed in the items of paragraph (1) of the preceding Article, must notify the Prime Minister to that effect within two weeks pursuant to the provisions of a Cabinet Office Order.
2内閣総理大臣は、前項の規定による届出があつたときは、その旨を官報で公示しなければならない。
(2)The Prime Minister, when there has been a notification under the provisions of the preceding paragraph, must make a public statement to that effect in the official gazette.
(外国監査法人等に対する指示等)
(Instructions to Foreign Audit Firms)
第三十四条の三十八内閣総理大臣は、外国監査法人等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、又は外国監査法人等の行う外国会社等財務書類についての第二条第一項の業務に相当すると認められる業務の運営が著しく不当と認められる場合において、そ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るときは、当該外国監査法人等に対し、必要な指示をすることができる。
Article 34-38(1)The Prime Minister, when a foreign audit firm, etc. has violated this Act or an order under this Act or when operation of the services that are found to correspond to the services set forth in Article 2, paragraph (1) concerning financial documents of a foreign company, etc. by a foreign audit firm, etc. is found to be grossly inappropriate, and the minister finds it necessary for securing fair operation of the services, may give the necessary instruction to the relevant foreign audit firm, etc.
2内閣総理大臣は、前項の規定による指示をした場合において、その指示を受けた外国監査法人等が、その指示に従わないときは、その旨及びその指示の内容を公表することができる。
(2)When the Prime Minister has given an instruction under the provisions of the preceding paragraph and the foreign audit firm, etc. that has received the instruction fails to follow the relevant instruction, the minister may make public the failure and the contents of the relevant instruction.
3内閣総理大臣は、前項の規定による公表後、同項の外国監査法人等について、第一項の指示に係る事項につき是正が図られたと認める場合には、その旨その他の内閣府令で定める事項を公表しなければならない。
(3)When the Prime Minister finds that after the publication under the provisions of the preceding paragraph the foreign audit firm, etc. of the same paragraph has made efforts for rectifying the matters pertaining to the instruction set forth in paragraph (1), the minister must make public these findings and any other matters specified by Cabinet Office Order.
(廃業等の届出)
(Notification of Abolition of Services)
第三十四条の三十九外国監査法人等は、次の各号のいずれかに該当することとなつたときは、その旨を内閣総理大臣に届け出なければならない。
Article 34-39(1)A foreign audit firm, etc., when it has fallen under any of the following situations, must notify the Prime Minister to that effect:
一外国会社等財務書類についての第二条第一項の業務に相当すると認められる業務を廃止したとき。
(i)when the foreign audit firm, etc. has ceased the services that are found to correspond to those set forth in Article 2, paragraph (1) concerning the financial documents of a foreign company, etc.;
二主たる事務所の所在する国において当該国の法令に基づき、破産手続開始、再生手続開始、更生手続開始又は清算開始と同種類の申立てを行つたとき。
(ii)when the foreign audit firm, etc. has filed the same kind of petition as that for commencement of bankruptcy proceedings, commencement of civil reorganization proceedings or commencement of corporation reorganization proceedings in the state where its principal office is located under the laws and regulations of the relevant state.
2内閣総理大臣は、前項の規定による届出があつたときは、その旨を公表しなければならない。
(2)The Prime Minister, when there has been a notification under the provisions of the preceding paragraph, must make a public statement to that effect.
第五章の五 審判手続等
Chapter V-5 Hearing Procedure
(審判手続開始の決定)
(Ruling for Commencement of a Hearing Procedure)
第三十四条の四十内閣総理大臣は、第三十一条の二第一項に規定する事実があると認める場合(同条第二項の規定により課徴金を納付させることを命じない場合を除く。)又は第三十四条の二十一の二第一項に規定する事実があると認める場合(同条第二項の規定により課徴金を納付させることを命じない場合を除く。)には、当該事実に係る事件について審判手続開始の決定をしなければならない。
Article 34-40(1)The Prime Minister,, when the minster finds that a fact prescribed in Article 31-2, paragraph (1) exists (excluding the case of not ordering payment of a surcharge pursuant to the provisions of paragraph (2) of the same Article) or when the minister finds that a fact prescribed in Article 34-21-2, paragraph (1) exists (excluding the case of not ordering payment of a surcharge pursuant to the provisions of paragraph (2) of the same Article), must give a ruling for the commencement of a hearing procedure for a case pertaining to the relevant fact.
2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。
(2)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, paragraph (1) or (2) or Article 34-21, paragraph (2), item (i) or (ii) has been conducted, the Prime Minister may not give a ruling for the commencement of a hearing procedure for a case pertaining to the relevant attestation.
(審判手続開始決定書)
(Written Ruling for Commencement of a Trial Proceedings)
第三十四条の四十一審判手続開始の決定は、文書によつて行わなければならない。
Article 34-41(1)A ruling for the commencement of a trial proceedings must be given in writing.
2審判手続開始の決定に係る決定書(次項及び第三十四条の四十五において「審判手続開始決定書」という。)には、審判の期日及び場所、課徴金に係る第三十一条の二第一項又は第三十四条の二十一の二第一項に規定する事実並びに納付すべき課徴金の額及びその計算の基礎を記載しなければならない。
(2)A written ruling pertaining a ruling for the commencement of a hearing procedure (referred to as a "written ruling for the commencement of a hearing procedure" in the following paragraph and Article 34-45) must include statements on the date and place of the hearing, the fact prescribed in Article 31-2, paragraph (1) or Article 34-21-2, paragraph (1) pertaining to a surcharge, the amount of surcharge to be paid and the basis of its calculation.
3審判手続は、課徴金の納付を命じようとする者(以下この章において「被審人」という。)に審判手続開始決定書の謄本を送達することにより、開始する。
(3)A hearing procedure is to commence when a copy of a written ruling for the commencement of a hearing procedure has been served to the person to whom payment of a surcharge is to be ordered (hereinafter referred to as the "respondent" in this Chapter).
4被審人には、審判の期日に出頭すべき旨を命じなければならない。
(4)The respondent must be ordered to appear on the hearing date.
(審判手続を行うべき者)
(Persons to Carry Out a Hearing Procedure)
第三十四条の四十二審判手続(審判手続開始の決定及び第三十四条の五十三第七項に規定する決定を除く。)は、三人の審判官をもつて構成する合議体が行う。ただし、簡易な事件については、一人の審判官が行う。
Article 34-42(1)A hearing procedure (excluding the ruling for the commencement of the hearing procedure and a ruling prescribed in Article 34-53, paragraph (7)) is carried out by a panel constituted by three hearing officers; provided, however, that it is carried out by a single hearing officer in the case of a simple case.
2内閣総理大臣は、各審判事件について、前項本文の合議体を構成する審判官又は同項ただし書の一人の審判官を指定しなければならない。
(2)The Prime Minister must designate the hearing officers to constitute the panel set forth in the main clause of the preceding paragraph or the single hearing officer set forth in the proviso to the same paragraph for each hearing case.
3内閣総理大臣は、合議体に審判手続を行わせることとしたときは、前項の規定により指定した審判官のうち一人を審判長として指定しなければならない。
(3)When the Prime Minister has decided to have a panel carry out a hearing procedure, the minister must designate one of the hearing officers designated pursuant to the provisions of the preceding paragraph as the chief hearing examiner.
4内閣総理大臣は、当該事件について調査に関与したことのある者を審判官として指定することはできない。
(4)The Prime Minister may not designate a person who has participated in an investigation concerning the case as a hearing officer for the case.
(被審人の代理人及び指定職員)
(Agent of the Respondent and Designated Official)
第三十四条の四十三被審人は、弁護士、弁護士法人又は内閣総理大臣の承認を得た適当な者を代理人とすることができる。
Article 34-43(1)A respondent may appoint a lawyer, a legal professional corporation or an appropriate person for whom the approval of the Prime Minister has been gained as their agent.
2内閣総理大臣は、当該職員でその指定するもの(次項において「指定職員」という。)を審判手続に参加させることができる。
(2)The Prime Minister may have a relevant official whom the minister designates (referred to as a "designated official" in the following paragraph) participate in a hearing procedure.
3指定職員は、審判に立ち会い、証拠の申出その他必要な行為をすることができる。
(3)A designated official may attend the hearing, offer evidence and carry out other necessary acts.
(審判の公開)
(Open Hearing)
第三十四条の四十四審判は、公開して行う。ただし、公益上必要があると認めるときは、この限りでない。
Article 34-44A hearing is opened to the public; provided, however, that this does not apply when it is found necessary not to do so in the public interest.
(被審人による答弁書の提出)
(Submission of a Written Answer by the Respondent)
第三十四条の四十五被審人は、審判手続開始決定書の謄本の送達を受けたときは、これに対する答弁書を、遅滞なく、審判官に提出しなければならない。
Article 34-45(1)The respondent, when served with the copy of a written ruling for the commencement of a hearing procedure, must submit a written answer thereto to the hearing officer without delay.
2被審人が、審判手続開始決定書に記載された審判の期日前に、課徴金に係る第三十一条の二第一項又は第三十四条の二十一の二第一項に規定する事実及び納付すべき課徴金の額を認める旨の答弁書を提出したときは、審判の期日を開くことを要しない。
(2)When the respondent has submitted, prior to the hearing date stated in a written ruling for the commencement of a hearing procedure, a written answer to the effect that the respondent recognizes the fact prescribed in Article 31-2, paragraph (1) or Article 34-21-2, paragraph (1) pertaining to the surcharge and the amount of surcharge to be paid, a hearing is not required to be held.
(被審人の意見陳述)
(Statement of Opinion by the Respondent)
第三十四条の四十六被審人は、審判の期日に出頭して、意見を述べることができる。
Article 34-46(1)The respondent may state their opinion by appearing on the hearing date.
2審判官は、必要があると認めるときは、被審人に対して、意見の陳述を求めることができる。
(2)A hearing officer may, when they find it necessary, request the respondent to state opinions.
(参考人に対する審問等)
(Examination of a Witness)
第三十四条の四十七審判官は、被審人の申立てにより又は職権で、参考人に出頭を求めて審問することができる。この場合においては、被審人も、その参考人に質問することができる。
Article 34-47(1)A hearing officer, on a motion from the respondent or by their own authority, request a witness to appear and examine the witness.In this case, the respondent may also question the witness.
2民事訴訟法(平成八年法律第百九号)第百九十条、第百九十一条、第百九十六条、第百九十七条及び第二百一条第一項から第四項までの規定は、前項の規定により参考人を審問する手続について準用する。
(2)The provisions of Articles 190, 191, 196, 197 and Article 201, paragraphs (1) through (4) of the Administrative Procedure Act (Act No. 109 of 1996) apply mutatis mutandis to the procedure for examining a witness pursuant to the provisions of the preceding paragraph.
(被審人に対する審問)
(Examination of the Respondent)
第三十四条の四十八審判官は、被審人の申立てにより又は職権で、被審人を審問することができる。
Article 34-48A hearing officer, on a motion from the respondent or by their own authority, may examine the respondent.
(証拠書類の提出等)
(Production of Documentary Evidence)
第三十四条の四十九被審人は、審判に際し、証拠書類又は証拠物を提出することができる。ただし、審判官が証拠書類又は証拠物を提出すべき相当の期間を定めたときは、その期間内に提出しなければならない。
Article 34-49(1)The respondent may produce documentary evidence or articles of evidence at a hearing; provided, however, that, when a hearing officer has set a reasonable period of time in which documentary evidence or articles of evidence should be produced, the respondent must produce them within the relevant period.
2審判官は、被審人の申立てにより又は職権で、書類その他の物件の所持人に対し、その物件の提出を求め、かつ、その提出された物件を留め置くことができる。
(2)A hearing officer, on a motion from the respondent or by their own authority, request the possessor of a document or any other objects to produce the objects, and may retain the produced objects.
(学識経験者に対する鑑定命令)
(Order for a Person with Relevant Knowledge and Experience to Give an Expert Opinion)
第三十四条の五十審判官は、被審人の申立てにより又は職権で、学識経験を有する者に鑑定を命ずることができる。
Article 34-50(1)A hearing officer examiner, on a motion from the respondent or by their own authority, may order a person with relevant knowledge and experience to give an expert opinion.
2審判官が鑑定人に出頭を求めて審問する場合においては、被審人も、その鑑定人に質問することができる。
(2)When a hearing officer requests an expert witness to appear and examines the expert witness, the respondent may also question the expert witness.
3民事訴訟法第百九十一条、第百九十七条、第二百一条第一項及び第二百十二条の規定は、第一項の規定により鑑定人に鑑定を命ずる手続について準用する。
(3)The provisions of Articles 191, 197, Article 201, paragraph (1) and Article 212 of the Administrative Procedure Act apply mutatis mutandis to the procedure for ordering an expert witness to give an expert opinion pursuant to the provisions of paragraph (1) of this Article.
(立入検査)
(On-Site Inspections)
第三十四条の五十一審判官は、被審人の申立てにより又は職権で、事件関係人の事務所その他必要な場所に立ち入り、帳簿書類その他の物件を検査することができる。
Article 34-51(1)A hearing officer on a motion from the respondent or by their own authority, may enter the office of a person concerned with the case or other necessary places and inspect books and documents and any other objects.
2前項の規定により立入検査をしようとする審判官は、その身分を示す証票を携帯し、事件関係人の請求があつたときは、これを提示しなければならない。
(2)A hearing officer who intends to conduct an on-site inspection pursuant to the provisions of the preceding paragraph must carry an identification card and present it when being requested to do so by a person concerned with the case.
3第一項の規定による立入検査の権限は、犯罪捜査のために認められたものと解してはならない。
(3)The authority for the on-site inspection under the provisions of paragraph (1) must not be construed as that approved for the purpose of criminal investigation.
(決定案の提出)
(Submission of a Draft Decision)
第三十四条の五十二審判官は、審判手続を経た後、審判事件についての決定案を作成し、内閣総理大臣に提出しなければならない。
Article 34-52A hearing officer after carrying out a hearing procedure, must prepare a draft decision on the heard case and submit it to the Prime Minister.
(審判手続終了後の決定等)
(Decision after Completion of a Hearing Procedure)
第三十四条の五十三内閣総理大臣は、前条の規定による決定案の提出を受けた場合において、第三十一条の二第一項又は第三十四条の二十一の二第一項に規定する事実があると認めるときは、被審人に対し、第三十一条の二第一項又は第三十四条の二十一の二第一項の規定による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。
Article 34-53(1)The Prime Minister, when the minister has received the submission of a draft decision under the provisions of the preceding Article, and the minister finds that a fact prescribed in Article 31-2, paragraph (1) or Article 34-21-2, paragraph (1) exists, the minister must render a decision ordering the respondent to pay a surcharge under the provisions of Article 31-2, paragraph (1) or Article 34-21-2, paragraph (1) to the Treasury.
2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。
(2)When the Prime Minister must render a decision set forth in the preceding paragraph (limited to that pertaining to the provisions of Article 31-2, paragraph (1); hereinafter the same applies in this paragraph) for two or more attestations of financial documents pertaining to the same accounting period of a company or any other person, the minister must 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 the relevant amounts calculated for the individual decisions, pursuant to the provisions of a Cabinet Office Order.
3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。
(3)When the Prime Minister must render a decision set forth in paragraph (1) (limited to that pertaining to the provisions of Article 31-2, paragraph (1); hereinafter the same applies in this paragraph) or a decision set forth in the preceding paragraph, and the minister 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 the relevant 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 must 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 Order; 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):
一新決定に係る個別決定ごとの算出額のうち最も高い額
(i)the highest of the amounts calculated for the individual decisions pertaining to the new decisions;
二既決定に係る第三十一条の二第一項又は前項の規定による課徴金の額を合計した額
(ii)the total of the amount of surcharge under the provisions of Article 31-2, paragraph (1) or the preceding paragraph pertaining to the existing decisions.
4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。
(4)The Prime Minister, when the minister must render a decision set forth in paragraph (1) (limited to that pertaining to the provisions of Article 34-21-2, paragraph (1); hereinafter the same applies 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 the relevant amounts calculated for the individual decisions, pursuant to the provisions of a Cabinet Office Order.
5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。
(5)When the Prime Minister must render a decision set forth in paragraph (1) (limited to that pertaining to the provisions of Article 34-21-2, paragraph (1); hereinafter the same applies in this paragraph) or a decision set forth in the preceding paragraph, and the minister 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 the relevant 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 must 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 Order; 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):
一新決定に係る個別決定ごとの算出額のうち最も高い額
(i)the highest of the amounts calculated for the individual decisions pertaining to the new decisions;
二既決定に係る第三十四条の二十一の二第一項又は前項の規定による課徴金の額を合計した額
(ii)the total of the amount of surcharge under the provisions of Article 34-21-2, paragraph (1) or the preceding paragraph pertaining to the existing decisions.
6内閣総理大臣は、前条の規定による決定案の提出を受けた場合において、第三十一条の二第一項又は第三十四条の二十一の二第一項に規定する事実がないと認めるときは、その旨を明らかにする決定をしなければならない。
(6)If the Prime Minister has received the submission of a draft decision under the provisions of the preceding Article and finds that a fact prescribed in Article 31-2, paragraph (1) or Article 34-21-2, paragraph (1) does not exist, the minister must render a decision clarifying to that effect.
7前各項の決定は、文書によつて、前条の規定により審判官が提出した決定案に基づいて行わなければならない。
(7)The decisions set forth in the preceding paragraphs must be rendered in writing based on the draft decision that has been submitted by a hearing officer pursuant to the provisions of the preceding Article.
8前項に規定する決定に係る決定書には、内閣総理大臣が認定した事実及びこれに対する法令の適用(第一項から第五項までの決定にあつては、課徴金の計算の基礎及び納付期限を含む。)を記載しなければならない。
(8)A written decision pertaining to the decision prescribed in the preceding paragraph must contain statements on the fact found by the Prime Minister and the application of laws and regulations to the fact (including the basis of calculation of the surcharge and the due date for payment in the case of any of the decisions set forth in paragraphs (1) through (5)).
9前項の納付期限は、同項に規定する決定書(第一項から第五項までの決定に係るものに限る。)の謄本を発した日から二月を経過した日とする。
(9)The due date for payment set forth in the preceding paragraph is to be the day on which two months have elapsed from the date of issuance of the copy of the written decision (limited to that pertaining to any of the decisions set forth in paragraphs (1) through (5)) prescribed in the same paragraph.
10第七項に規定する決定は、被審人に当該決定に係る決定書の謄本を送達することによつて、その効力を生ずる。
(10)The decision prescribed in paragraph (7) takes effect when the copy of the written decision pertaining to the relevant decision is served to the respondent.
(送達書類)
(Served Documents)
第三十四条の五十四送達すべき書類は、この法律に規定するもののほか、内閣府令で定める。
Article 34-54Beyond what is provided for in this Act, the documents that should be served are specified by Cabinet Office Order.
(民事訴訟法の準用)
(Application Mutatis Mutandis of the Administrative Procedure Act)
第三十四条の五十五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。
Article 34-55The provisions of Article 99, Articles 101 through 103, Article 105, Article 106, Article 107, paragraph (1) (excluding items (ii) and (iii)) and, paragraph (3), Articles 108 and 109 of the Administrative Procedure Act apply mutatis mutandis to the service of documents.In this case, the term "court enforcement officer" in Article 99, paragraph (1) of the same Act and the term "court clerk" in Article 107, paragraph (1) of the same Act is deemed to be replaced with "official of the Financial Services Agency," the term "presiding judge" in Article 108 of the same Act is deemed to be replaced with "Prime Minister or the chief hearing examiner (the hearing officer in the case of the proviso to Article 34-42, paragraph (1) of the Certified Public Accountants Act)" and the term "court" in Article 109 of the same Act is deemed to be replaced with "Prime Minister or a hearing officer."
(公示送達)
(Service by Publication)
第三十四条の五十六内閣総理大臣又は審判官は、次に掲げる場合には、公示送達をすることができる。
Article 34-56(1)The Prime Minister or a hearing officer may make service by publication in the following cases:
一送達を受けるべき者の住所、居所その他送達をすべき場所が知れない場合
(i)when the domicile or residence of the person to be served or any other place to which the service should be made is unknown;
二前条において準用する民事訴訟法第百七条第一項(第二号及び第三号を除く。)の規定により送達をすることができない場合
(ii)when the service is unable to be made pursuant to the provisions of Article 107 , paragraph (1) (excluding items (ii) and (iii)) of the Administrative Procedure Act as applied mutatis mutandis pursuant to the preceding Article;
三外国においてすべき送達について、前条において準用する民事訴訟法第百八条の規定によることができず、又はこれによつても送達をすることができないと認めるべき場合
(iii)when the method prescribed in Article 108 of the Administrative Procedure Act as applied mutatis mutandis pursuant to the preceding Article is unable to be used for the service to be effected in a foreign state or when it is found that that service is unable to be made even when the relevant method has been used;
四前条において準用する民事訴訟法第百八条の規定により外国の管轄官庁に嘱託を発した後六月を経過してもその送達を証する書面の送付がない場合
(iv)when, after six months have elapsed from the commissioning of the service to the competent government agency of a foreign state pursuant to the provisions of Article 108 of the Administrative Procedure Act as applied mutatis mutandis pursuant to the preceding Article, a document proving the relevant service has still not arrived.
2公示送達は、送達すべき書類を送達を受けるべき者にいつでも交付すべき旨を金融庁の掲示場に掲示することにより行う。
(2)Service by publication is made by way of a posting on the notice board of the Financial Services Agency to the effect that the documents to be served are delivered at any time to the person to be served.
3公示送達は、前項の規定による掲示を始めた日から二週間を経過することによつて、その効力を生ずる。
(3)Service by publication is to take effect when two weeks have elapsed from the day on which the posting under the provisions of the preceding paragraph was commenced.
4外国においてすべき送達についてした公示送達にあつては、前項の期間は、六週間とする。
(4)The period set forth in the preceding paragraph is to be six weeks for service by publication concerning service to be effected in a foreign state.
(処分通知等に係る電子情報処理組織の使用)
(Use of an Electronic Data Processing System Pertaining to a Notice of Disposition)
第三十四条の五十七行政手続等における情報通信の技術の利用に関する法律(平成十四年法律第百五十一号)第二条第七号に規定する処分通知等であつて、この章又は内閣府令の規定により書類の送達により行うこととしているものについては、同法第四条第一項の規定にかかわらず、当該処分通知等の相手方が送達を受ける旨の内閣府令で定める方式による表示をしないときは、電子情報処理組織を使用して行うことができない。
Article 34-57(1)A notice of disposition, etc. prescribed in Article 2, item (vii) of the Act on Use of Information and Communications Technology in Administrative Procedures (Act No. 151 of 2002) that is to be given by serving documents pursuant to the provisions of this Chapter or Cabinet Office Order may not be given by using an electronic data processing system unless the recipient of the relevant notice of disposition, etc. indicates by a method specified by Cabinet Office Order to the effect that the recipient will receive the service, notwithstanding the provisions of Article 4, paragraph (1) of the same Act.
2前項に規定する相手方が同項の表示をした場合において、金融庁の職員が同項の処分通知等を電子情報処理組織を使用して行つたときは、第三十四条の五十五において準用する民事訴訟法第百九条の規定にかかわらず、当該処分通知等の内容を電子情報処理組織を使用して金融庁の使用に係る電子計算機(入出力装置を含む。)に備えられたファイルに記録することをもつて、同条に規定する書面の作成及び提出に代えることができる。
(2)When the recipient prescribed in the preceding paragraph has made an indication set forth in the same paragraph, and an official of the Financial Services Agency has given the notice of disposition, etc. set forth in the same paragraph by using an electronic data processing system, the official, notwithstanding the provisions of Article 109 of the Administrative Procedure Act as applied mutatis mutandis pursuant to Article 34-55, may record, by using an electronic data processing system, the contents of the relevant notice of disposition, etc. into a file stored in a computer (including the input-output devices) used by the Financial Services Agency in lieu of the preparation and submission of the document prescribed in the same Article.
(事件記録の閲覧等)
(Inspection of Case Records)
第三十四条の五十八利害関係人は、内閣総理大臣に対し、審判手続開始の決定後、事件記録の閲覧若しくは謄写又は第三十四条の五十三第七項に規定する決定に係る決定書の謄本若しくは抄本の交付を求めることができる。
Article 34-58An interested person, after a ruling for the commencement of a hearing procedure, may request the Prime Minister for an inspection or a copy of the case records or the delivery of a copy or an extract of the written decision pertaining to the decision prescribed in Article 34-53, paragraph (7).
(納付の督促)
(Demand for Payment)
第三十四条の五十九内閣総理大臣は、課徴金をその納付期限までに納付しない者があるときは、督促状により期限を指定してその納付を督促しなければならない。
Article 34-59(1)The Prime Minister, when a person has failed to pay a surcharge by the due date for payment, must designate a due date and demand the payment by issuing a demand note.
2内閣総理大臣は、前項の規定による督促をしたときは、同項の課徴金の額につき年十四・五パーセントの割合で、納付期限の翌日からその納付の日までの日数により計算した延滞金を徴収することができる。ただし、延滞金の額が千円未満であるときは、この限りでない。
(2)When the Prime Minister has made a demand under the provisions of the preceding paragraph, the minister may collect a delinquent charge that has been calculated based on the number of days from the day following the due date for payment until the payment date at an annual rate of fourteen point five percent for the amount of surcharge set forth in the same paragraph; provided, however, that this does not apply when the amount of the delinquent charge is less than one thousand yen.
3前項の規定により計算した延滞金の額に百円未満の端数があるときは、その端数は、切り捨てる。
(3)When the amount of delinquent charge calculated pursuant to the provisions of the preceding paragraph includes an odd amount of less than one hundred yen, such odd amount is omitted.
(課徴金納付命令の執行)
(Execution of an Order for Payment of Surcharge)
第三十四条の六十前条第一項の規定により督促を受けた者がその指定する期限までにその納付すべき金額を納付しないときは、内閣総理大臣の命令で、第三十四条の五十三第一項から第五項までの決定(以下この条及び次条において「課徴金納付命令」という。)を執行する。この命令は、執行力のある債務名義と同一の効力を有する。
Article 34-60(1)When a person who has received a demand pursuant to the provisions of paragraph (1) of the preceding Article fails to pay the amount to be paid by the designated due date, the decision set forth in Article 34-53, paragraphs (1) through (5) (hereinafter referred to as the "order for payment of a surcharge" in this Article and the following Article) is executed by an order of the Prime Minister. This order has the same effect as an executable title of obligation.
2課徴金納付命令の執行は、民事執行法(昭和五十四年法律第四号)その他強制執行の手続に関する法令の規定に従つてする。
(2)An order for payment of a surcharge is not to be executed in accordance with the provisions of the Civil Execution Act (Act No. 4 of 1979) and other laws and regulations concerning the procedure of execution.
3内閣総理大臣は、課徴金納付命令の執行に関して必要があると認めるときは、公務所又は公私の団体に照会して必要な事項の報告を求めることができる。
(3)When the Prime Minister finds it necessary with regard to execution of an order for payment of a surcharge, the minister may make inquiries of a public office or a public or private organization and make a request for a report on necessary matters.
(課徴金等の請求権)
(Claim for a Surcharge)
第三十四条の六十一破産法及び民事再生法(平成十一年法律第二百二十五号)の規定の適用については、課徴金納付命令に係る課徴金の請求権及び第三十四条の五十九第二項の規定による延滞金の請求権は、過料の請求権とみなす。
Article 34-61With regard to the application of the provisions of the Bankruptcy Act and the Civil Rehabilitation Act (Act No. 225 of 1999), a claim for a surcharge pertaining to an order for payment of a surcharge and a claim for a delinquent charge under the provisions of Article 34-59, paragraph (2) is deemed to be a claim for a non-penal fine.
(内閣府令への委任)
(Delegation to Cabinet Office Order)
第三十四条の六十二この章に規定するもののほか、審判手続に関し必要な事項は、内閣府令で定める。
Article 34-62Beyond what is provided for in this Chapter, the necessary matters concerning the hearing procedure are specified by Cabinet Office Order.
(取消しの訴え)
(Action for Rescission)
第三十四条の六十三第三十四条の五十三第一項から第五項までの決定の取消しの訴えは、決定がその効力を生じた日から三十日以内に提起しなければならない。
Article 34-63(1)An action for the rescission of a decision set forth in Article 34-53, paragraph (1) through (5) must be filed within thirty days from the day on which the decision took effect.
2前項の期間は、不変期間とする。
(2)The period set forth in the preceding paragraph is unextendable.
(参考人等の旅費等の請求)
(Request for Traveling Expenses of a Witness)
第三十四条の六十四第三十四条の四十七第一項又は第三十四条の五十第一項の規定により出頭又は鑑定を命ぜられた参考人又は鑑定人は、政令で定めるところにより、旅費及び手当を請求することができる。
Article 34-64A witness or an expert witness who has been ordered to appear or to give an expert opinion pursuant to the provisions of Article 34-47, paragraph (1) or Article 34-50, paragraph (1) may request traveling expenses or an allowance pursuant to the provisions of a Cabinet Order.
(行政手続法の適用除外)
(Exclusion from Application of the Administrative Procedure Act)
第三十四条の六十五内閣総理大臣が第三十一条の二、第三十四条の二十一の二及び第三十四条の四十から第三十四条の六十二までの規定によつてする決定その他の処分(これらの規定によつて審判官がする処分を含む。)については、行政手続法第二章及び第三章の規定は、適用しない。ただし、第三十一条の二及び第三十四条の二十一の二の規定に係る同法第十二条の規定の適用については、この限りでない。
Article 34-65The provisions of Chapter II and Chapter III of the Administrative Procedure Act do not apply to a decision or any other disposition given by the Prime Minister pursuant to any of the provisions of Article 31-2, Article 34-21-2 and Articles 34-40 through 34-62 (including a disposition given by a hearing officer pursuant to any of these provisions); provided, however, that this does not apply to the application of the provisions of Article 12 of the Administrative Procedure Act pertaining to the provisions of Articles 31-2 and 34-21-2 of this Act.
(審査請求)
(Request for Investigation)
第三十四条の六十六内閣総理大臣が第三十一条の二、第三十四条の二十一の二及び第三十四条の四十から第三十四条の六十二までの規定により行う決定その他の処分(これらの規定により審判官が行う処分を含む。)又はその不作為については、審査請求をすることができない。
Article 34-66No request for administrative review may be made against a decision or any other disposition given by the Prime Minister pursuant to any of the provisions of Article 31-2, Article 34-21-2 and Articles 34-40 through 34-62 (including a disposition given by a hearing officer pursuant to any of these provisions) or inaction thereof.
第六章 公認会計士・監査審査会
Chapter VI Certified Public Accountants and Auditing Oversight Board
(設置)
(Establishment)
第三十五条金融庁に、公認会計士・監査審査会(以下「審査会」という。)を置く。
Article 35(1)The Certified Public Accountants and Auditing Oversight Board (hereinafter referred to as the "board") is established within the Financial Services Agency.
2審査会は、次に掲げる事務をつかさどる。
(2)The board is to administer the following matters:
一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。
(i)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, paragraph (1) against an audit corporation);
二公認会計士、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。
(ii)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, paragraph (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;
三公認会計士試験を行うこと。
(iii)conducting the certified public accountant examination;
四前三号に掲げるもののほか、この法律の規定によりその権限に属させられた事項を処理すること。
(iv)beyond what is listed in the preceding three items, processing matters that have been placed under its authority pursuant to the provisions of this Act.
(職権の行使)
(Exercise of Authority)
第三十五条の二審査会の会長及び委員は、独立してその職権を行う。
Article 35-2The chairperson and commissioners of the board are to exercise their authority independently.
(組織)
(Organization)
第三十六条審査会は、会長及び委員九人以内をもつて組織する。
Article 36(1)The board is to be organized by a chairperson and not more than nine commissioners.
2委員は、非常勤とする。ただし、そのうち一人は、常勤とすることができる。
(2)The commissioners are part-time positions; provided, however, that one of them may be a full-time position.
(会長)
(Chairperson)
第三十七条会長は、会務を総理し、審査会を代表する。
Article 37(1)The chairperson is to preside over the affairs of the board and represent the board.
2会長に事故があるときは、あらかじめその指名する委員が、その職務を代理する。
(2)When the chairperson is unable to attend to their duties, a commissioner designated in advance is to perform the duties of the chairperson on their behalf.
(会長及び委員の任命)
(Appointment of the Chairperson and Commissioners)
第三十七条の二会長及び委員は、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。
Article 37-2(1)The chairperson and commissioners are to 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.
2会長又は委員の任期が満了し、又は欠員が生じた場合において、国会の閉会又は衆議院の解散のために両議院の同意を得ることができないときは、内閣総理大臣は、前項の規定にかかわらず、同項に定める資格を有する者のうちから、会長又は委員を任命することができる。
(2)When the term of office of the chairperson or a commissioner has expired or where a vacancy has occurred, and the Prime Minister is unable to obtain the consent of both Houses because the Diet is closed or the House of Representatives has dissolved, the Prime Minister, notwithstanding the provisions of the preceding paragraph, may appoint a chairperson or commissioner from among those who are qualified as prescribed in the preceding paragraph.
3前項の場合においては、任命後最初の国会において両議院の事後の承認を得なければならない。この場合において、両議院の事後の承認が得られないときは、内閣総理大臣は、直ちにその会長又は委員を罷免しなければならない。
(3)In the case referred to in the preceding paragraph, the Prime Minister is to obtain the ex post facto consent of both Houses at the first Diet session after the appointment.In this case, if the ex post facto consent of both Houses cannot be obtained, the Prime Minister must immediately dismiss the relevant chairperson or commissioner.
(会長及び委員の任期)
(Term of Office of the Chairperson and Commissioners)
第三十七条の三会長及び委員の任期は、三年とする。ただし、補欠の会長又は委員の任期は、前任者の残任期間とする。
Article 37-3(1)The term of office of the chairperson and commissioners are three years; provided, however, that the term of office of a chairperson or commissioner who is appointed to fill a vacancy is the remaining term of their predecessor.
2会長及び委員は、再任されることができる。
(2)The chairperson and commissioners may be reappointed.
3会長及び委員の任期が満了したときは、当該会長及び委員は、後任者が任命されるまで引き続きその職務を行うものとする。
(3)When the term of office of the chairperson or a commissioner has expired, the relevant chairperson or commissioner is to continue to perform their duty until a successor is appointed.
(会長及び委員の身分保障)
(Guarantee of Status of the Chairperson and Commissioners)
第三十七条の四会長及び委員は、審査会により、心身の故障のため職務の遂行ができないと認められた場合又は職務上の義務違反その他会長若しくは委員たるに適しない非行があると認められた場合を除いては、在任中、その意に反して罷免されることがない。
Article 37-4The chairperson or a commissioner may not be dismissed against their will, while holding office, except when they have been found by the board to be unable to perform their duties due to mental or physical disorder or when they have been found by the board to have violated an obligation in the course of their duties or committed a misconduct unbefitting for a chairperson or commissioner.
(会長及び委員の罷免)
(Dismissal of the Chairperson or a Commissioner)
第三十七条の五内閣総理大臣は、会長又は委員が前条に該当する場合は、その会長又は委員を罷免しなければならない。
Article 37-5The Prime Minister, when the chairperson or a commissioner falls under the preceding Article, may dismiss the relevant chairperson or commissioner.
(会長及び委員の服務等)
(Service Principles of the Chairperson and Commissioners)
第三十七条の六会長及び委員は、職務上知ることのできた秘密を漏らしてはならない。その職を退いた後も同様とする。
Article 37-6(1)The chairperson and commissioners must not divulge any secret that they learned during the course of their duties. The same applies after they have resigned from office.
2会長及び委員は、在任中、政党その他の政治的団体の役員となり、又は積極的に政治運動をしてはならない。
(2)The chairperson or a commissioner may not become an officer of a political party or any other political organization or actively carry out a political campaign, while holding office.
3会長及び常勤の委員は、在任中、内閣総理大臣の許可のある場合を除くほか、報酬を得て他の職務に従事し、又は営利事業を営み、その他金銭上の利益を目的とする業務を行つてはならない。
(3)The chairperson and the full-time commissioner must not engage in any other duty for fees or operate a profit-making business or provide other services for the purpose of gaining monetary profit while holding office, except when permission has been gained from the Prime Minister.
(会長及び委員の給与)
(Remuneration for the Chairperson and Commissioners)
第三十七条の七会長及び委員の給与は、別に法律で定める。
Article 37-7The remuneration for the chairperson and commissioners are specified separately by an Act.
(試験委員)
(Examiners)
第三十八条審査会に、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。
Article 38(1)The board must establish examiners for the purpose of having them prepare questions and grade the results for the certified public accountant examination.
2試験委員は、前項の試験を行うについて必要な学識経験を有する者のうちから、試験の執行ごとに、審査会の推薦に基づき、内閣総理大臣が任命し、その試験が終わつたときは退任する。
(2)Examiners are appointed by the Prime Minister based on the recommendation of the board from among persons with the necessary knowledge and experience for conducting the examination set forth in the preceding paragraph, every time the examination is conducted, and are to leave the office when the examination has ended.
3試験委員は、非常勤とする。
(3)An examiner is a part-time position.
第三十九条削除
Article 39Deleted.
(議事及び議決の方法)
(Method of Decision and Resolution)
第四十条審査会は、委員の過半数の出席がなければ、会議を開くことができない。
Article 40(1)The board may not hold a meeting unless a majority of its commissioners are present.
2審査会の議事は、出席者の過半数をもつて決する。
(2)The business of the board is to be resolved by a majority of the commissioners present.
3委員は、自己に関係のある議事については、議決に加わることができない。
(3)A commissioner may not participate in a resolution on a business related to themselves.
(事務局)
(Secretariat)
第四十一条審査会の事務を処理させるため、審査会に事務局を置く。
Article 41(1)The board is to establish a secretariat for the purpose of having it process the affairs of the board.
2事務局に、事務局長及び所要の職員を置く。
(2)The secretariat is to establish a secretary-general and the employees required.
3事務局長は、会長の命を受けて、局務を掌理する。
(3)The secretary-general is to administer the secretariat affairs under the direction of the chairperson.
(勧告)
(Recommendations)
第四十一条の二審査会は、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。
Article 41-2The board, when it has exercised its authority under the provisions of Article 46-12, paragraph (1), Article 49-3, paragraph (1) or (2) or Article 49-3-2, paragraph (1) or (2) based on the provisions of Article 49-4, paragraph (2) or (3) and finds it necessary, may make recommendations to the Prime Minister concerning an administrative disposition or any other measure to be taken in order to assure proper operations of the services set forth in Article 2, paragraph (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 the exercise of authority.
(政令への委任)
(Delegation to Cabinet Order)
第四十二条第三十五条から前条までに規定するもののほか、審査会の所掌事務及び委員その他の職員その他審査会に関し必要な事項は、政令で定める。
Article 42Beyond what is provided for in Article 35 to the preceding Article, the affairs under the jurisdiction of the board, matters concerning the commissioners and any other employees of the board, and other necessary matters concerning the board are specified by Cabinet Order.
第六章の二 日本公認会計士協会
Chapter VI-2 Japanese Institute of Certified Public Accountants
(設立、目的及び法人格)
(Establishment, Purpose and Legal Personality)
第四十三条公認会計士は、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。
Article 43(1)A certified public accountant, pursuant to the provisions of this Act, must establish the Japanese Institute of Certified Public Accountants (hereinafter referred to as the "institute") as the sole organization of the nature throughout the nation.
2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。
(2)The purpose of the institute is 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, paragraph (1), and to process affairs concerning the registration of certified public accountants and specified partners.
3協会は、法人とする。
(3)The institute is a corporation.
(会則)
(Constitution)
第四十四条協会は、会則を定め、これに次に掲げる事項を記載しなければならない。
Article 44(1)The institute must stipulate a constitution containing the following matters:
一名称及び事務所の所在地
(i)name and location of office;
二入会及び退会に関する規定
(ii)provisions on admission and secession;
三会員の種別及びその権利義務に関する規定
(iii)provisions on the classification of members and the rights and obligations thereof;
四役員に関する規定
(iv)provisions on officers;
五会議に関する規定
(v)provisions on meetings;
六支部に関する規定
(vi)provisions on chapters;
七公認会計士及び特定社員の登録に関する規定
(vii)provisions on the registration of certified public accountants and specified partners;
八資格審査会に関する規定
(viii)provisions on the Qualification Screening Board;
九会員の品位保持に関する規定
(ix)provisions on the maintenance of the professional attitude of members;
十会員の研修に関する規定
(x)provisions on the training of members;
十一公認会計士試験に合格した者の実務補習に関する規定
(xi)provisions on the professional accountancy education program for those who have passed the certified public accountant examination;
十二会員の第二条第一項の業務の運営の状況の調査に関する規定
(xii)provisions on the review of the status of the operation of services set forth in Article 2, paragraph (1);
十三会員の業務に関する紛議の調停に関する規定
(xiii)provisions on the conciliation of dissensions concerning the services of members;
十四会費に関する規定
(xiv)provisions on membership fees;
十五会計及び資産に関する規定
(xv)provisions on accounting and assets;
十六事務局に関する規定
(xvi)provisions on the secretariat.
2会則の変更は、内閣総理大臣の認可を受けなければ、その効力を生じない。
(2)A change to the constitution is not take effect unless the approval of the Prime Minister has been obtained.
(支部)
(Chapters)
第四十五条協会は、その目的を達成するため必要があるときは、支部を設けることができる。
Article 45The institute, when it is necessary for it to accomplish its purpose, may establish chapters.
(登記)
(Registration)
第四十六条協会は、政令で定めるところにより、登記をしなければならない。
Article 46(1)The institute must register in accordance with the provisions of a Cabinet Order.
2前項の規定により登記をしなければならない事項は、登記の後でなければ、これをもつて第三者に対抗することができない。
(2)The matters that must be registered pursuant to the provisions of the preceding paragraph may not be duly asserted against a third party until after the registration.
(入会及び退会)
(Admission and Secession)
第四十六条の二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。
Article 46-2A certified public accountant or an audit corporation automatically becomes a member of the institute, and automatically secedes from the institute when the registration of the certified public accountant has been deleted or the audit corporation has been dissolved.
(会則を守る義務)
(Obligation to Observe the Constitution)
第四十六条の三会員は、協会の会則を守らなければならない。
Article 46-3A member must observe the constitution of the institute.
(役員)
(Officers)
第四十六条の四協会に、会長、副会長その他会則で定める役員を置く。
Article 46-4(1)The institute is to establish a chairperson and president, deputy presidents and other officers specified by the constitution.
2会長は、協会を代表し、その会務を総理する。
(2)The chairperson and president are to represent the institute and preside over the affairs of the institute.
3副会長は、会長の定めるところにより、会長を補佐し、会長に事故があるときはその職務を代理し、会長が欠けたときはその職務を行なう。
(3)A deputy president, in accordance with the instructions of the chairperson and president, assists the chairperson and president, performs the duties of the chairperson and president on their behalf when they are unable to attend to their duties, and performs the duties of the chairperson and president in the event that their post has been vacated.
(総会)
(General Assembly Meeting)
第四十六条の五協会は、毎年、定期総会を開かなければならない。
Article 46-5(1)The institute must hold an ordinary general assembly meeting every year.
2協会は、必要と認める場合には、臨時総会を開くことができる。
(2)The institute, when it finds it necessary, may hold a special assembly meeting.
(総会の決議を必要とする事項)
(Matters Requiring Resolutions of the General Assembly Meeting)
第四十六条の六協会の会則の変更、予算及び決算は、総会の決議を経なければならない。
Article 46-6Any changes to the constitution of the institute, the budget and the settlement of account must require resolutions of the general assembly meeting.
(総会の決議等の報告)
(Report on Resolutions of the General Assembly Meeting)
第四十六条の七協会は、総会の決議並びに役員の就任及び退任を内閣総理大臣に報告しなければならない。
Article 46-7The institute must report to the Prime Minister the resolutions of general assembly meetings, and appointments and retirements of officers.
(紛議の調停)
(Conciliation of Dissensions)
第四十六条の八協会は、会員の業務に関する紛議につき、会員又は当事者その他関係人の請求により調停をすることができる。
Article 46-8The institute may conciliate a dissension concerning the services of one of its members at the request of the member, a party concerned or another interested person.
(建議及び答申)
(Proposals and Reports)
第四十六条の九協会は、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。
Article 46-9The institute, with regard to the services or the system pertaining to certified public accountants, may make proposals to a public agency or make reports on questions raised by a public agency.
(監査又は証明の業務の調査)
(Investigation of Audit or Attestation Services)
第四十六条の九の二協会は、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。
Article 46-9-2(1)The institute is to review the status of the operation of services set forth in Article 2, paragraph (1) provided by one of its members (limited to matters listed in Article 34-13, paragraph (2), items (i) and (ii) in the case where the relevant member is a certified public accountant; the same applies in Article 49-4, paragraph (2), item (ii)).
2協会は、定期的に、又は必要に応じて、前項の調査の結果を内閣総理大臣に報告するものとする。
(2)The institute, periodically or as needed, is to report to the Prime Minister the results of the investigation set forth in the preceding paragraph.
(懲戒事由に該当する事実の報告)
(Reporting on Facts Falling under Disciplinary Provisions)
第四十六条の十協会は、その会員に第三十条、第三十一条、第三十一条の二第一項、第三十四条の二十一第二項若しくは第三項、第三十四条の二十一の二第一項又は第三十四条の二十九第二項若しくは第三項の規定に該当する事実があると認めたときは、内閣総理大臣に対し、その事実を報告するものとする。
Article 46-10(1)The institute, when it finds a fact that falls under the provisions of Article 30, Article 31, Article 31-2, paragraph (1), Article 34-21, paragraph (2) or (3), Article 34-21-2, paragraph (1) or Article 34-29, paragraph (2) or (3) exists for one of its members, is to report the fact to the Prime Minister.
2第三十二条第二項の規定は、前項の報告があつた場合について準用する。
(2)The provisions of Article 32, paragraph (2) apply mutatis mutandis to the case where there has been a report set forth in the preceding paragraph.
(資格審査会)
(Qualification Screening Board)
第四十六条の十一協会に、資格審査会を置く。
Article 46-11(1)The institute is to establish a qualification screening board.
2資格審査会は、協会の請求により、第十九条第三項及び第三十四条の十の十一第二項の規定による登録の拒否並びに第二十一条第一項第四号の規定による登録の抹消及び第三十四条の十の十四第一項第三号の規定による同条第二項に規定する登録の抹消につき必要な審査を行うものとする。
(2)The qualification screening board is to make any necessary examinations at the request of the institute with regard to the refusal of registration under the provisions of Article 19, paragraph (3) and Article 34-10-11, paragraph (2), the deletion of registration under the provisions of Article 21, paragraph (1), item (iv) and the deletion of registration as prescribed in Article 34-10-14, paragraph (2) under the provisions of Article 34-10-14, paragraph (1), item (iii).
3資格審査会は、会長及び委員四人をもつて組織する。
(3)The qualification screening board is organized by one chairperson and four members.
4会長は、協会の会長をもつてこれに充てる。
(4)The chairperson and president of the institute is the chairperson of the committee.
5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。
(5)The chairperson appoints 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.
6委員の任期は、二年とする。ただし、欠員が生じた場合の補欠の委員の任期は、前任者の残任期間とする。
(6)The term of office of the members is two years; provided, however, that the term of office of a member who is appointed to fill a vacancy in the case where a vacancy has occurred is the remaining term of their predecessor.
7前各項に規定するもののほか、資格審査会の組織及び運営に関し必要な事項は、政令で定める。
(7)Beyond what is provided for in the preceding paragraphs, any necessary matters concerning the organization and operation of the qualification screening board is specified by Cabinet Order.
(貸借対照表等)
(Balance Sheet)
第四十六条の十一の二協会は、毎事業年度、第四十六条の六に規定する総会の決議を経た後、遅滞なく、貸借対照表及び収支計算書を官報に公告し、かつ、貸借対照表、収支計算書、附属明細書、事業報告書及び監事の意見書を、事務所に備えて置き、内閣府令で定める期間、一般の閲覧に供しなければならない。
Article 46-11-2The institute, without delay, must give a public notice of the balance sheet and income and expenditure statements in the official gazette every business year after the resolution of the general assembly meeting as prescribed in Article 46-6, as well as keep the balance sheet, income and expenditure statements, annexed detailed statement, business report and written opinions of an auditor at the office and make them available for public inspection for a period specified by Cabinet Office Order.
(報告及び検査)
(Reports and Inspections)
第四十六条の十二内閣総理大臣は、協会の適正な運営を確保するため必要があると認めるときは、協会に対し、報告若しくは資料の提出を求め、又は当該職員に協会の事務所に立ち入り、帳簿書類その他の物件を検査させることができる。
Article 46-12(1)When the Prime Minister finds it necessary for securing the fair operation of the institute, the minister may request the institute to submit reports or materials, or have relevant officials enter the office of the institute and inspect the books and documents and any other objects.
2前項の規定により立入検査をしようとする職員は、その身分を示す証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
(2)An official who intends to conduct an on-site inspection pursuant to the provisions of the preceding paragraph must carry an identification card and present it when being requested to do so by the person concerned.
3第一項の規定による立入検査の権限は、犯罪捜査のために認められたものと解してはならない。
(3)The authority for the on-site inspection under the provisions of paragraph (1) must not be construed as that approved for the purpose of criminal investigation.
(監督上の命令)
(Regulatory Orders)
第四十六条の十二の二内閣総理大臣は、協会が法令、法令に基づく行政官庁の処分若しくは協会の会則その他の規則(以下この条において「法令等」という。)に違反した場合又は会員が法令等に違反する行為をしたにもかかわらず、当該会員に対し法令等を遵守させるために協会がこの法律、この法律に基づく命令若しくは当該会則その他の規則により認められた権能を行使せずその他必要な措置をすることを怠つた場合において、協会の適正な運営を確保するため必要があると認めるときは、その事務の方法の変更を命じ、又は会則その他の規則に定める必要な措置をすることを命ずることができる。
Article 46-12-2When the institute has violated any laws or regulations, a disposition by an administrative agency based on laws or regulations, the constitution of the institute or any other rules (hereinafter referred to as the "laws or regulations, etc." in this Article) or when the institute has, despite a member having committed an act in violation of laws or regulations, etc., failed to exercise the authority recognized by this Act, an order based on this Act, the relevant constitution or any other rules in order to have the relevant member observe the laws or regulations, etc. or has failed to take other necessary measures, the Prime Minister, if the minister finds it necessary for securing the fair operation of the institute, may order the institute to change its method of processing affairs or to take the necessary measures as specified by the constitution or any other rules.
(総会の決議の取消し)
(Rescission of a Resolution of the General Assembly Meeting)
第四十六条の十三内閣総理大臣は、協会の総会の決議が法令又は協会の会則に違反し、その他公益を害するときは、その決議の取消しを命ずることができる。
Article 46-13The Prime Minister, when a resolution of the general assembly meeting of the institute violates laws or regulations or the constitution of the institute or otherwise harms the public interest, may order the rescission of such a resolution.
(民法の準用)
(Application Mutatis Mutandis of the Civil Code)
第四十六条の十四民法第四十四条、第五十条及び第五十五条の規定は、協会について準用する。
Article 46-14The provisions of Article 44, Articles 50 and 55 of the Civil Code apply mutatis mutandis to the institute.
第七章 雑則
Chapter VII Miscellaneous Provisions
(監査及び証明を受けた旨の公表の禁止)
(Prohibition of False Publications as Having Been Audited or Attested)
第四十七条公認会計士、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。
Article 47No person must make public, the fact that all or part of their financial documents have been audited or attested by a certified public accountant, a foreign certified public accountant or an audit corporation, except when they have been audited or attested by a certified public accountant, a foreign certified public accountant or an audit corporation.
(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)
第四十七条の二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。
Article 47-2No person other than a certified public accountant or an audit corporation must operate the services set forth in Article 2, paragraph (1) for fees at the request of others, except in the cases prescribed by Acts.
(名称の使用制限)
(Restriction on the Use of Titles)
第四十八条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。
Article 48(1)No person other than a certified public accountant must use the title of "公認会計士"(pronounced "kounin-kaikeishi"and with the literal meaning "certified public accountant") or a title which may be mistaken for the title of certified public accountant.
2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。
(2)The provisions of the preceding paragraph do 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 their qualifications.
第四十八条の二監査法人でない者は、その名称中に監査法人又は監査法人と誤認させるような文字を使用してはならない。
Article 48-2(1)No person other than an audit corporation must use, in their name, the word"監査法人"(pronounced "kansa-houjin" and with the literal meaning "audit corporation") or any other word which may be mistaken for an audit corporation.
2無限責任監査法人は、その名称中に有限責任監査法人又は有限責任監査法人と誤認させるような文字を使用してはならない。
(2)An unlimited liability audit corporation must not use, in its name, the word "有限責任監査法人"(pronounced "yugen-sekinin kansahoujin" and with the literal meaning "limited liability audit corporation") or any other word which may be mistaken for a limited liability audit corporation.
3協会でない者は、協会の名称又は協会と誤認させるような名称を使用してはならない。
(3)No person other than the institute must use the title of "協会"(pronounced "kyoukai" and with the literal meaning "the institute") or a title which may be mistaken for the institute.
(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)
第四十九条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。
Article 49Materials 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, except as otherwise provided by special provisions, belong to the certified public accountant or the audit corporation.
(公認会計士の使用人等の秘密を守る義務)
(Obligation of Employees of a Certified Public Accountant to Observe Secrecy)
第四十九条の二公認会計士、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。
Article 49-2A person who is or was an employee or any other worker of a certified public accountant, foreign certified public accountant or audit corporation must not, without justifiable grounds, divulge to others or misappropriate a secret that the person has learned through assisting in the services set forth in Article 2, paragraph (1) or (2).
(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)
第四十九条の三内閣総理大臣は、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。
Article 49-3(1)When the Prime Minister finds it necessary and appropriate for the public interest or investor protection, may 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, paragraph (1) or (2).
2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。
(2)When the Prime Minister finds it necessary and appropriate for the public interest or investor protection, with regard to the services set forth in Article 2, paragraph (1), the minister may have 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.
3前項の規定により立入検査をしようとする職員は、その身分を示す証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
(3)An official who intends to conduct an on-site inspection pursuant to the provisions of the preceding paragraph must carry an identification card and present it when being requested to do so by the person concerned.
4第二項の規定による立入検査の権限は、犯罪捜査のために認められたものと解してはならない。
(4)The authority for the on-site inspection under the provisions of paragraph (2) must not be construed as being approved for the purpose of a criminal investigation.
(外国監査法人等に対する報告徴収及び立入検査)
(Collection of Reports from and On-Site Inspections of Foreign Audit Firms)
第四十九条の三の二内閣総理大臣は、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、外国監査法人等の行う外国会社等財務書類についての第二条第一項の業務に相当すると認められる業務に関し、外国監査法人等に対し、報告又は資料の提出を求めることができる。
Article 49-3-2(1)When the Prime Minister finds it necessary and appropriate in light of public interest or investor protection, the minister may request a foreign audit firm, etc. to report to, or submit relevant documents on the services that are found to correspond to the services set forth in Article 2, paragraph (1) concerning financial documents of foreign companies, etc. provided by the foreign audit firm, etc.
2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、外国監査法人等の行う外国会社等財務書類についての第二条第一項の業務に相当すると認められる業務に関し、当該職員に外国監査法人等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。
(2)When the Prime Minister finds it necessary and appropriate in light of public interest or investor protection, the minister may have relevant officials enter the offices of the foreign audit firm, etc. or other places related to the services thereof and inspect books and documents and any other objects related to the services that are found to correspond to the services set forth in Article 2, paragraph (1) concerning financial documents of foreign companies, etc. provided by a foreign audit firm, etc.
3前条第三項及び第四項の規定は、前項の規定による立入検査について準用する。
(3)The provisions of paragraph (3) and paragraph (4) of the preceding Article apply mutatis mutandis to on-site inspections under the provisions of the preceding paragraph.
(権限の委任)
(Delegation of Authority)
第四十九条の四内閣総理大臣は、この法律による権限(政令で定めるものを除く。)を金融庁長官に委任する。
Article 49-4(1)The Prime Minister delegates their authority under this Act (excluding those specified by Cabinet Order) to the Commissioner of the Financial Services Agency.
2金融庁長官は、前項の規定により委任された権限のうち、第四十六条の九の二第二項の規定による報告の受理に関する事務並びに第四十六条の十二第一項並びに第四十九条の三第一項及び第二項の規定による権限(次に掲げるものに限る。)を審査会に委任する。
(2)The Commissioner of the Financial Services Agency, from the authority delegated pursuant to the provisions of the preceding paragraph, may delegate the authority related to affairs concerning the receipt of reports under the provisions of Article 46-9-2, paragraph (2) and the authority under the provisions of Article 46-12 (1) and Article 49-3, paragraphs (1) and (2) (limited to the following authority) to the board:
一第四十六条の九の二第二項の報告に関して行われるもの
(i)the authority exercised in relation to the report set forth in Article 46-9-2, paragraph (2)
二公認会計士、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
(ii)when 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, paragraph (1), has refused to cooperate in the investigation set forth in the same paragraph, or due to any other reason specified by Cabinet Office Order, the Japanese Institute of Certified Public Accountants has not made the report set forth in paragraph (2) of the same Article pertaining to the relevant certified public accountant, etc., the authority exercised in relation to the state of operation of services of the relevant certified public accountant, etc.;
3金融庁長官は、政令で定めるところにより、第一項の規定により委任された権限のうち、前条第一項及び第二項の規定による権限を審査会に委任することができる。
(3)The Commissioner of the Financial Services Agency may, from the authority delegated under the provisions of paragraph (1), delegate the authority under the provisions of paragraphs (1) and (2) of the preceding Article to the board, pursuant to the provisions of a Cabinet Order.
4金融庁長官は、政令で定めるところにより、第一項の規定により委任された権限(前二項の規定により審査会に委任されたものを除く。)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。
(4)The Commissioner of the Financial Services Agency may delegate a part of the authority delegated pursuant to the provisions of paragraph (1) (excluding that delegated to the board pursuant to the provisions of the preceding two paragraphs) to the director general of local finance bureaus or the director general of local finance branch bureaus, pursuant to the provisions of a Cabinet Order.
5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。
(5)The board may delegate a part of its affairs concerning the implementation of the certified public accountant examination to the director general of local finance bureaus and the director general of local finance branch bureaus, pursuant to the provisions of a Cabinet Order.
(審査会に対する審査請求)
(Request for Administrative Review to Board)
第四十九条の四の二審査会が前条第二項若しくは第三項の規定により行う報告若しくは資料の提出の命令又は公認会計士試験の実施に関する事務に係る処分若しくはその不作為(同条第五項の規定により財務局長又は財務支局長に委任された事務に係る処分又はその不作為を含む。)についての審査請求は、審査会に対してのみ行うことができる。
Article 49-4-2A request for administrative review in relation to an order to submit reports or materials made by the board pursuant to the provisions of paragraph (2) or (3) of the preceding Article or a disposition or inaction relating to the implementation of the certified public accountant examination (including a disposition or inaction relating to the services delegated to the director general of local finance bureaus and the director general of local finance branch bureaus pursuant to the provisions of paragraph (5) of the same Article) may only be submitted to the board.
(内閣府令への委任)
(Delegation to Cabinet Office Order)
第四十九条の五この法律に定めるもののほか、この法律の実施に関し必要な事項は、内閣府令で定める。
Article 49-5Beyond what is provided for in this Act, the necessary matters concerning the enforcement of this Act are specified by Cabinet Office Order.
(経過措置)
(Transitional Measures)
第四十九条の六この法律の規定に基づき命令を制定し、又は改廃する場合においては、その命令で、その制定又は改廃に伴い合理的に必要と判断される範囲内において、所要の経過措置(罰則に関する経過措置を含む。)を定めることができる。
Article 49-6In the case of establishing, revising or abolishing an order based on the provisions of this Act, the required transitional measures (including transitional measures concerning penal provisions) may be specified by the order to the extent determined to be reasonably necessary in line with the establishment, revision or abolition.
第八章 罰則
Chapter VIII Penal Provisions
第五十条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。
Article 50A 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 is punished by imprisonment for not more than two years or a fine of not more than two million yen.
第五十一条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。
Article 51A person who has obtained registration as a certified public accountant, foreign certified public accountant or specified partner by deception or other wrongful means is punished by imprisonment for not more than six months or a fine of not more than one million yen.
第五十二条第二十七条(第十六条の二第六項において準用する場合を含む。)、第三十四条の十の十六又は第四十九条の二の規定に違反した者は、二年以下の懲役又は百万円以下の罰金に処する。
Article 52(1)A person who has violated the provisions of Article 27 (including in the case where it is applied mutatis mutandis pursuant to Article 16-2, paragraph (6)), Article 34-10-16 or Article 49-2 is punished by imprisonment for not more than two years or a fine of not more than one million yen.
2前項の罪は、告訴がなければ公訴を提起することができない。
(2)Prosecution for an offense set forth in the preceding paragraph may not be instituted without a complaint.
第五十二条の二次の各号のいずれかに該当する者は、一年以下の懲役又は百万円以下の罰金に処する。
Article 52-2A person who falls under any of the following items is punished by imprisonment for not more than one year or a fine of not more than one million yen:
一第二十八条の四第一項若しくは第三十四条の十六の三第一項の規定に違反して、これらの規定に規定する書類を公衆の縦覧に供せず、若しくは第二十八条の四第三項若しくは第三十四条の十六の三第三項の規定に違反して、第二十八条の四第二項若しくは第三十四条の十六の三第二項に規定する電磁的記録に記録された情報を電磁的方法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らず、又はこれらの規定に違反して、これらの書類に記載すべき事項を記載せず、若しくは虚偽の記載をして、公衆の縦覧に供し、若しくは電磁的記録に記録すべき事項を記録せず、若しくは虚偽の記録をして、電磁的記録に記録された情報を電磁的方法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をとつた者
(i)a person who has, in violation of the provisions of Article 28-4, paragraph (1) or Article 34-16-3, paragraph (1), failed to make the documents prescribed in these provisions available for public inspection or, in violation of the provisions of Article 28-4, paragraph (3) or Article 34-16-3, paragraph (3), failed to take a measure categorized by Cabinet Office Order as one for making information recorded in the electronic or magnetic records prescribed in Article 28-4, paragraph (2) or Article 34-16-3, paragraph (2) available for many and unspecified persons by electronic or magnetic means or, in violation of these provisions, made these documents available for public inspection without stating the matters to be stated therein or by stating false matters or who has taken a measure for making information recorded in the electronic or magnetic records available for many and unspecified persons by electronic or magnetic means without recording the matters to be recorded therein or by recording false matters;
二不正の手段により第三十四条の二十四の登録を受けた者
(ii)a person who has obtained the registration set forth in Article 34-24 by wrongful means;
三第三十四条の二十四又は第三十四条の三十三第五項の規定に違反して業務を行つた者
(iii)a person who has provided services in violation of the provisions of Article 34-24 or Article 34-33, paragraph (5).
第五十二条の三第三十四条の四十七第二項又は第三十四条の五十第三項において準用する民事訴訟法第二百一条第一項の規定により宣誓した参考人又は鑑定人が虚偽の陳述又は鑑定をしたときは、三月以上十年以下の懲役に処する。
Article 52-3(1)When a witness or an expert witness who has taken an oath pursuant to the provisions of Article 201, paragraph (1) of the Administrative Procedure Act as applied mutatis mutandis pursuant to Article 34-47, paragraph (2) or Article 34-50, paragraph (3) has given a false statement or expert opinion, the witness or expert witness is punished by imprisonment for not less than three months and not more than ten years.
2前項の罪を犯した者が、審判手続終了前であつて、かつ、犯罪の発覚する前に自白したときは、その刑を減軽又は免除することができる。
(2)When a person who has committed the offense set forth in the preceding paragraph has confessed prior to the completion of the hearing procedure and prior to the discovery of the offense, the punishment for such person may be reduced or waived.
第五十二条の四第三十四条の三十三第八項の規定に違反して、同項の不足額につき供託を行わなかつた者は、六月以下の懲役又は五十万円以下の罰金に処する。
Article 52-4A person who, in violation of the provisions of Article 34-33, paragraph (8), has failed to deposit the shortfall as set forth in the same paragraph is punished by imprisonment for not more than six months or a fine of not more than five hundred thousand yen.
第五十三条次の各号のいずれかに該当する者は、百万円以下の罰金に処する。
Article 53(1)A person who falls under any of the following items is punished by a fine of not more than one million yen:
一第三十四条の二十五第一項の登録申請書又は同条第二項の書類に虚偽の記載をして提出した者
(i)a person who has submitted a written application for registration set forth in Article 34-25, paragraph (1) or a document set forth in paragraph (2) of the same Article by stating false matters;
二第四十六条の十二第一項又は第四十九条の三第一項の規定による報告若しくは資料の提出をせず、又は虚偽の報告若しくは資料の提出をした者
(ii)a person who has failed to submit reports or materials under the provisions of Article 46-12, paragraph (1) or Article 49-3, paragraph (1) or who has submitted false reports or materials;
三第三十四条の五十一第一項、第四十六条の十二第一項又は第四十九条の三第二項の規定による立入検査を拒み、妨げ、又は忌避した者
(iii)a person who has refused, obstructed or avoided an on-site inspection under the provisions of Article 34-51, paragraph (1), Article 46-12, paragraph (1) or Article 49-3, paragraph (2);
四第四十八条第一項の規定に違反した者
(iv)a person who has violated the provisions of Article 48, paragraph (1);
五第四十八条の二第一項から第三項までの規定のいずれかに違反した者
(v)a person who has violated any of the provisions of Article 48-2, paragraphs (1) through (3).
2第五十四条第三号に該当する者については、前項第四号の規定を適用しない。
(2)The provisions of item (iv) of the preceding paragraph does not apply to a person who falls under Article 54, paragraph (iii).
第五十三条の二第三十四条の二十第六項又は第三十四条の二十三第四項において準用する会社法第九百五十五条第一項の規定に違反して、同項に規定する調査記録簿等に同項に規定する電子公告調査に関し法務省令で定めるものを記載せず、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、又は当該調査記録簿等を保存しなかつた者は、三十万円以下の罰金に処する。
Article 53-2A person who has, in violation of the provisions of Article 955, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 34-20, paragraph (6) or Article 34-23, paragraph (4), failed to state or record in the investigation registry, etc. prescribed in the same paragraph the matters specified by a Ministry of Justice Order concerning the electronic public notice investigation prescribed in the same paragraph, or who has stated or recorded false matters therein, or who has failed to preserve the relevant investigation registry, etc. is punished by a fine of not more than three hundred thousand yen.
第五十三条の三次の各号のいずれかに該当する者は、二十万円以下の罰金に処する。
Article 53-3A person who falls under any of the following items is punished by a fine of not more than two hundred thousand yen:
一第三十四条の四十七第一項の規定による参考人に対する処分に違反して出頭せず、陳述をせず、又は虚偽の陳述をした者
(i)a person who has failed to appear, failed to give a statement or given a false statement in violation of a disposition against a witness under the provisions of Article 34-47, paragraph (1);
二第三十四条の四十七第二項又は第三十四条の五十第三項において準用する民事訴訟法第二百一条第一項の規定による参考人又は鑑定人に対する命令に違反して宣誓をしない者
(ii)a person who has failed to take an oath in violation of an order against a witness or expert witness under the provisions of Article 201, paragraph (1) of the Administrative Procedure Act as applied mutatis mutandis pursuant to Article 34-47, paragraph (2) or Article 34-50, paragraph (3);
三第三十四条の四十九第二項の規定による物件の所持人に対する処分に違反して物件を提出しない者
(iii)a person who has failed to submit an object in violation of a disposition against the possessor of an object under the provisions of Article 34-49, paragraph (2);
四第三十四条の五十第一項の規定による鑑定人に対する処分に違反して鑑定をせず、又は虚偽の鑑定をした者
(iv)a person who has failed to give an expert opinion or has given a false expert opinion in violation of a disposition against an expert witness under the provisions of Article 34-50, paragraph (1).
第五十三条の四法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して、第五十条、第五十二条の二、第五十二条の四、第五十三条第一項第一号から第三号まで若しくは第五号又は第五十三条の二の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対し、各本条の罰金刑を科する。
Article 53-4If a person of a corporation, or an agent, employee or other worker of a corporation or individual has committed an act in violation of the provisions of Article 50, Article 52-2, Article 52-4, Article 53 paragraph (1), items (i) through (iii) or item (v), or Article 53-2 in connection with the business of the relevant corporation or individual, in addition to the offender being subject to punishment, the relevant corporation or individual is subject to the fine referred to in the relevant Articles.
第五十四条次の各号のいずれかに該当する者は、百万円以下の過料に処する。
Article 54A person who falls under any of the following items is punished by a non-penal fine of not more than one million yen:
一第二十八条の二又は第三十四条の十四の二の規定に違反したもの
(i)a person who has violated the provisions of Article 28-2 or Article 34-14-2;
二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
(ii)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 applies in the following item) who has violated the provisions of Article 47-2;
三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
(iii)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, paragraph (1);
第五十五条次の各号のいずれかに該当する者は、三十万円以下の過料に処する。
Article 55A person who falls under any of the following items are punished by a non-penal fine of not more than three hundred thousand yen:
一第三十三条第一項第一号の規定(第十六条の二第六項、第三十四条の十の十七第三項、第三十四条の二十一第四項、第三十四条の二十一の二第七項及び第三十四条の二十九第四項において準用する場合を含む。)による事件関係人又は参考人に対する処分に違反して出頭せず、陳述をせず、虚偽の陳述をし、報告をせず、又は虚偽の報告をした者
(i)a person who has failed to appear, failed to give a statement, given a false statement, failed to make a report or made a false report in violation of a disposition against a person concerned with the case or a witness under the provisions of Article 33, paragraph (1), item (i) (including the case where it is applied mutatis mutandis pursuant to Article 16-2, paragraph (6), Article 34-10-17, paragraph (3), Article 34-21, paragraph (4), Article 34-21-2, paragraph (7) and Article 34-29, paragraph (4));
二第三十三条第一項第二号の規定(第十六条の二第六項、第三十四条の十の十七第三項、第三十四条の二十一第四項、第三十四条の二十一の二第七項及び第三十四条の二十九第四項において準用する場合を含む。)による鑑定人に対する処分に違反して、出頭せず、鑑定をせず、又は虚偽の鑑定をした者
(ii)a person who has failed to appear, failed to give an expert opinion or given a false expert opinion in violation of a disposition against an expert witness under the provisions of Article 33, paragraph (1), item (ii) (including the case where it is applied mutatis mutandis pursuant to Article 16-2, paragraph (6), Article 34-10-17 , paragraph (3), Article 34-21, paragraph (4), Article 34-21-2, paragraph (7) and Article 34-29, paragraph (4));
三第三十三条第一項第三号の規定(第十六条の二第六項、第三十四条の十の十七第三項、第三十四条の二十一第四項、第三十四条の二十一の二第七項及び第三十四条の二十九第四項において準用する場合を含む。)による物件の所持者に対する処分に違反して物件を提出しない者
(iii)a person who has failed to submit an object in violation of a disposition against the possessor of an object under the provisions of Article 33, paragraph (1), item (iii) (including when it is applied mutatis mutandis pursuant to Article 16-2, paragraph (6), Article 34-10-17, paragraph (3), Article 34-21, paragraph (4), Article 34-21-2, paragraph (7) and Article 34-29, paragraph (4));
四第三十三条第一項第四号の規定(第十六条の二第六項、第三十四条の十の十七第三項、第三十四条の二十一第四項、第三十四条の二十一の二第七項及び第三十四条の二十九第四項において準用する場合を含む。)による立入検査を拒み、妨げ、又は忌避した者
(iv)a person who has refused, obstructed or challenged an on-site inspection under the provisions of Article 33, paragraph (1), item (iv) (including the case where it is applied mutatis mutandis pursuant to Article 16-2, paragraph (6), Article 34-10-17, paragraph (3), Article 34-21, paragraph (4), Article 34-21-2, paragraph (7) and Article 34-29, paragraph (4)).
第五十五条の二次の各号のいずれかに該当する者は、百万円以下の過料に処する。
Article 55-2A person who falls under any of the following items is punished by a non-penal fine of not more than one million yen:
一第三十四条の二十第六項又は第三十四条の二十三第四項において準用する会社法第九百四十六条第三項の規定に違反して、報告をせず、又は虚偽の報告をした者
(i)a person who has failed to make a report or made a false report in violation of the provisions of Article 946, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 34-20, paragraph (6) or Article 34-23, paragraph (4);
二正当な理由がないのに、第三十四条の二十第六項又は第三十四条の二十三第四項において準用する会社法第九百五十一条第二項各号又は第九百五十五条第二項各号に掲げる請求を拒んだ者
(ii)a person who has, without justifiable grounds, refused any of the requests set forth in the items of Article 951, paragraph (2) or items of Article 955, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 34-20, paragraph (6) or Article 34-23, paragraph (4).
第五十五条の三次の各号のいずれかに該当する場合には、監査法人の社員、監査法人と第三十四条の三十三第三項の契約を締結した者又は検査役は、百万円以下の過料に処する。
Article 55-3In the case falling under any of the following items, the partners of the audit corporation, the person who has concluded a contract set forth in Article 34-33, paragraph (3) with the audit corporation, or the inspector is punished by a non-penal fine of not more than one million yen:
一第三十四条の二十三第一項において準用する会社法第二百七条第四項又は第三十四条の二十三第二項において準用する同法第三十三条第四項に規定する報告について、裁判所に対し、虚偽の申述を行い、又は事実を隠ぺいしたとき。
(i)when having given a false statement or having concealed the truth from a court with regard to the report under the provisions of Article 207, paragraph (4) of the Companies Act as applied mutatis mutandis pursuant to Article 34-23, paragraph (1) or the provisions of Article 33 of the Companies Act as applied mutatis mutandis pursuant to Article 34-23, paragraph (2);
二第三十四条の三十三第四項の規定による命令に違反したとき。
(ii)when having violated an order under the provisions of Article 34-33, paragraph (4).
第五十五条の四次の各号のいずれかに該当する場合には、監査法人の社員若しくは清算人又は協会の役員は、三十万円以下の過料に処する。
Article 55-4In the case of falling under any of the following provisions, the partners or the liquidator of the audit corporation or the officers of the institute are punished by a non-penal fine of not more than three hundred thousand yen:
一この法律に基づく政令の規定に違反して登記をすることを怠つたとき。
(i)when having failed to register in violation of the provisions of a Cabinet Order based on this Act;
二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。
(ii)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, paragraph (1) or the balance sheet set forth in Article 34-16, paragraph (1) or having stated or recorded false matters;
三第三十四条の十六第二項又は第三項の規定に違反して書類若しくは電磁的記録の提出を怠り、又はこれに虚偽の記載若しくは記録をして提出したとき。
(iii)when having failed to submit the documents or electronic or magnetic records in violation of the provisions of Article 34-16, paragraph (2) or (3) or having submitted them by stating or recording false matters therein;
四第三十四条の二十第二項又は第五項の規定に違反して合併をしたとき。
(iv)when having carried out a merger in violation of the provisions of Article 34-20, paragraph (2) or (5);
五第三十四条の二十第六項又は第三十四条の二十三第四項において準用する会社法第九百四十一条の規定に違反して同条の調査を求めなかつたとき。
(v)when having failed to request an investigation set forth in Article 941 of the Companies Act in violation of the same Article of the Companies Act as applied mutatis mutandis pursuant to Article 34-20, paragraph (6) or Article 34-23, paragraph (4);
六第三十四条の二十二第二項において準用する会社法第六百五十六条第一項の規定に違反して破産手続開始の申立てを怠つたとき。
(vi)when having failed to file a petition for the commencement of bankruptcy proceedings in violation of the provisions of Article 656, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 34-22 , paragraph (2);
七第三十四条の二十二第二項において準用する会社法第六百六十四条の規定に違反して財産を分配したとき。
(vii)when having distributed assets in violation of the provisions of Article 664 of the Companies Act as applied mutatis mutandis pursuant to Article 34-22, paragraph (2);
八第三十四条の二十二第三項において準用する会社法第六百七十条第二項若しくは第五項又は第三十四条の二十三第一項において準用する同法第六百二十七条第二項若しくは第五項、第六百三十五条第二項若しくは第五項若しくは第六百六十一条第一項の規定に違反して、財産の処分、資本金の額の減少、持分の払戻し又は債務の弁済をしたとき。
(viii)when having disposed of assets, reduced the amount of stated capital, refunded equity interest or performed obligations in violation of the provisions of Article 670, paragraph (2) or (5) of the Companies Act as applied mutatis mutandis pursuant to Article 34-22, paragraph (3) or the provisions of Article 627, paragraph (2) or (5), Article 635, paragraph (2) or (5) or Article 661, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 34-23, paragraph (1);
九第三十四条の二十八第一項の規定による申請をせず、又は虚偽の申請をしたとき。
(ix)when having failed to file an application under the provisions of Article 34-28, paragraph (1) or having filed a false application.