Business report - Eigyohokokusho

This is a document prepared by a company at each fiscal year end to clearly report on the progress of all corporate activities during that period, as well as to disclose information about the company to shareholders and other interested parties.

The term "business report" was stipulated in Article 281, Paragraph 1, Item 3 of the old Commercial Code, but in the Companies Act that came into force in May 2006, the name was changed to "business report" (Article 435, Paragraph 2 of the Companies Act) as a more appropriate term, and refers to a report that describes a business report. Under the old Commercial Code, directors were required to prepare four documents for each accounting period: a balance sheet, a profit and loss statement, a business report, and a proposal regarding the disposal of profits or the disposal of losses, and to obtain approval from the board of directors. In addition, the contents of the business report were to be submitted and reported to the regular general meeting, but approval by the general meeting was not required. However, in Article 2 of the "Act on Special Provisions of the Commercial Code Concerning Audits, etc. of Corporations" (Special Provisions of the Commercial Code Act), which was revised in 1981, it was stipulated that corporations with capital of 500 million yen or more or total liabilities of 20 billion yen or more must have the accounting portion of their business report audited by an accounting auditor. Under the current Companies Act, business reports are no longer considered financial statements and are subject only to audit by auditors (audit committee or board of auditors); they are no longer subject to audit by accounting auditors (Article 436, Paragraph 2, Item 2 of the Companies Act).

Under the old Commercial Code, there were no regulations on the contents and format of business reports, but in terms of interpretation, they were considered to be documents that summarize the business status of a company so that shareholders and the general public can easily understand the contents of other financial statements. Under the Companies Act, the items to be included in a business report are matters related to the current status of the company and the system (internal control system) to ensure that the directors' performance of their duties complies with laws, regulations, and the articles of incorporation (Article 118 of the Enforcement Regulations of the Companies Act), and there are no specific provisions on matters related to the current status of the company. However, for public companies (companies that do not have restrictions on the transfer of all or part of their shares), the contents of matters related to the current status of a joint-stock company are stipulated as the company's business content, the status of its sales offices and factories and employees, lenders, business progress and results, fund raising, capital investment, business transfers, the status of parent companies and subsidiaries, issues to be addressed, etc., as well as matters related to company officers, matters related to shares, matters related to stock acquisition rights, etc. (Articles 119 and 120 of the Enforcement Regulations of the Companies Act).

[Muneya Sato and Yoshito Nakamura]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

企業が毎決算期ごとにその期間中の企業活動全般にわたる経過をわかりやすく報告するとともに、株主などの利害関係者に企業内容の開示を行うことを目的として作成する書類。

　旧商法の第281条1項3号に規定されていた営業報告書をさすが、2006年（平成18）5月に施行された会社法ではより適切な名称として「事業報告」と変わり（会社法435条2項）、事業報告を記載した報告書をさす。旧商法では、取締役は毎決算期に貸借対照表、損益計算書、営業報告書、利益の処分または損失の処理に関する議案の四つの書類およびその附属明細書をつくり取締役会の承認を受けることと定められていた。またこのうち営業報告書については、その内容を定時総会に提出・報告するが総会の承認は必要でないとされていた。しかし1981年（昭和56）に改正された「株式会社の監査等に関する商法の特例に関する法律」（商法特例法）では、第2条で、資本の額が5億円以上、または負債の合計額が200億円以上の株式会社は、営業報告書の会計に関する部分について、会計監査人の監査を受けなければならないものと定めていた。現在の会社法では、事業報告は計算書類から外れ、監査役（監査役会・監査委員会）の監査のみを受け、会計監査人の監査対象にはならなくなった（会社法436条2項2号）。

　旧商法では、営業報告書の記載内容および形式についての規定はなかったが、条文解釈では、株主や一般の人々が他の計算書類の内容を理解しやすくなるよう、企業の営業状況を要約的に記述する書類と考えられていた。会社法では、事業報告の記載事項は、会社の現況に関する事項および取締役の職務の執行が法令・定款に適合することを確保するための体制（内部統制システム）についての内容となり（会社法施行規則118条）、会社の現況に関する事項の具体的な取り決めはない。ただし、公開会社（株式の全部または一部に譲渡制限を設けていない会社）については、株式会社の現況に関する事項の内容として、会社の事業内容、営業所および工場ならびに使用人の状況、借入先、事業の経過およびその成果、資金調達、設備投資、事業の譲渡、親会社および子会社の状況、対処すべき課題などが規定されているほか、会社役員に関する事項、株式に関する事項、新株予約権等に関する事項、などを記載することになっている（会社法施行規則119条・120条）。

［佐藤宗弥・中村義人］

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