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and the provisions of Articles 859 to 862 inclusive and Article 937 (limited to the portions pertaining
to item (i)(k) and (l)) of the Companies Act shall apply mutatis mutandis to the expulsion of a
partner of an audit corporation and actions for the extinction of the right to execute services and the
authority of representation of an audit corporation. In this case, the term “trade name” in Article 613
of the Companies Act shall be deemed to be replaced with “name,” the term “Ordinance of the
Ministry of Justice” in Article 618(1)(ii) of the same Act shall be deemed to be replaced with
"Cabinet Office Ordinance,” the phrase “Article 594(1) (including the case where it is applied
mutatis mutandis pursuant to the provisions of Article 598(2))” in Article 859(ii) of the same Act
shall be deemed to be replaced with “Article 34-14(1) or (2) of the Certified Public Accountants
Act,” and the phrase “head office (in the case prescribed in item (i)(e) wherein the matters listed in
the items of Article 930(2) have been registered based on said resolution, the head office and the
branch officer pertaining to said registration)” in Article 937(1) of the same Act shall be deemed to
be replaced with “principal office and the secondary office.”
(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 to 649 inclusive, Article 650(1) and (2), Article 651(1) and (2) (excluding the
portion pertaining to application mutatis mutandis of Article 594 of the same Act), Article 652,
Article 653, Articles 655 to 659 inclusive, Articles 662 to 664 inclusive, Article 666, Article 667,
Article 672, Article 673, Article 675, Article 863, Article 864, Article 868(1), Article 869, Article
870 (limited to the portions pertaining to item (ii) and item (iii)), Article 871, Article 872 (limited to
the portion pertaining to item (iv)), Article 874 (limited to the portions pertaining to item (i) and item
(iv)), Article 875, and Article 876 of the Companies Act shall apply mutatis mutandis to the
dissolution and liquidation of audit corporations. In this case, the term “Article 641(v)” in Article
644(i) of the Companies Act shall be deemed to be replaced with “Article 34-18(1)(iii) of the
Certified Public Accountants Act,” the term “Article 641(iv) or (vii)” in Article 647(3) of the same
Act shall be deemed to be replaced with “Article 34-18(1)(v) or (vi) or Article 34-18(2) of the
Certified Public Accountants Act,” the term “Ordinance of the Ministry of Justice” in Article 658(1)
of the same Act shall be deemed to be replaced with “Cabinet Office Ordinance,” and the term
“Article 580” in Article 673(1) of the same Act shall be deemed to be replaced with “Article 34-10-6
of the Certified Public Accountants Act.”
(3) The provisions of Articles 668 to 671 inclusive of the Companies Act shall apply mutatis mutandis
to the voluntary liquidation of unlimited liability audit corporations. In this case, the term “Article
641(i) to (iii) inclusive” in Article 668(1) and Article 669 of the same Act shall be deemed to be
replaced with “Article 34-18(1)(i) or (ii) of the Certified Public Accountants Act,” the term
“Ordinance of the Ministry of Justice” in Article 669 of the same Act shall be deemed to be replaced
with “Cabinet Office Ordinance,” the term “that paragraph” in paragraph (2) of the same Article