Full text: 上期報酬等の額には、役員退職慰労引当金の当期増加額(取締役8百万円、監査役0百万円 3 (うち社外0百万円))が含まれております.

My issue: A) 役員, Which will be the correct officer or executive?

B) うち社外, What will be the correct translation, my guess was external auditors as うち社外 appears in brackets after 監査役(auditor) or is it about the external source for retirement benefits?

My understanding: The amount of remuneration for the first half of the fiscal year includes the current fiscal year increase in the reserves for retirement benefits for officers/executives (¥8 million for directors and ¥0 million for auditors 3 (of which ¥0 million yen for external auditors)).

1 Answer 1


役員 is usually translated as officer. The extension of 役員 varies upon each context, though it is defined under the law.

I think in this context it refers to director and auditor because only they two appear in the following part of the sentence.

As for うち社外. うち means "including".

In this context, 社外 means 社外取締役/監査役. It is omission for avoiding repetition. So, 社外 means "outside director/auditor" in this context.

  • Thank you for your help. うち was puzzling me as it was the first time I have encountered anything of such sort. Dec 30, 2020 at 9:18

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