torishimariyaku (?????). The equivalent Korean titles are isa (??, ??) and daepyo-isa (????, ????). These titles are often combined with lower titles, e.g. senmu torishimariyaku or jomu torishimariyaku for Japanese executives who are also board members. Most Japanese companies also have statutory auditors, who operate alongside the board of directors in supervisory roles.

Under the commercial code in Japan, Jugyoin (???) meaning the "employee", is different from Kaishain (???), meaning the "stockholders".