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Article 345Statement of Opinions on Election of Accounting Advisors

第三百四十五条(会計参与等の選任等についての意見の陳述)

Accounting advisors may state their opinions on the election or dismissal, or resignation of accounting advisors at the shareholders meeting.

会計参与は、株主総会において、会計参与の選任若しくは解任又は辞任について意見を述べることができる。

A person who has resigned as an accounting advisor may attend the first shareholders meeting called after the resignation and state the effect of the resignation and the reason thereof.

会計参与を辞任した者は、辞任後最初に招集される株主総会に出席して、辞任した旨及びその理由を述べることができる。

Directors must notify the person under the preceding paragraph of the fact that the shareholders meeting under that paragraph is to be called, and of the matters set forth in Article 298, paragraph (1), item (i).

取締役は、前項の者に対し、同項株主総会を招集する旨及び第二百九十八条第一項第一号に掲げる事項を通知しなければならない。

The provisions of paragraph (1) apply mutatis mutandis to a company auditor, and the provisions of the preceding two paragraphs apply mutatis mutandis to a person who resigned as the company auditor, respectively. In these cases, the term "accounting advisors" in paragraph (1) is deemed to be replaced with as "company auditors".

第一項の規定は監査役について、前二項の規定は監査役を辞任した者について、それぞれ準用する。この場合において、第一項中「会計参与の」とあるのは、「監査役の」と読み替えるものとする。

The provisions of paragraph (1) apply mutatis mutandis to a financial auditor, and the provisions of paragraph (2) and paragraph (3) apply mutatis mutandis to a person who resigned as the financial auditor and a person dismissed as the financial auditor pursuant to the provisions of Article 340, paragraph (1), respectively. In these cases, the phrase "on the election or dismissal, or resignation of accounting advisors at the shareholders meeting" in paragraph (1) is deemed to be replaced with "on the election, dismissal or refusal of reelection, or resignation of accounting financial auditors, by attending the shareholders meeting", in paragraph (2), the phrase "after the resignation" is deemed to be replaced with "after the dismissal or resignation", and the phrase "the fact of the resignation and the reason thereof" is deemed to be replaced with "the fact of the resignation and the reason thereof, or opinions on the dismissal".

第一項の規定は会計監査人について、第二項及び第三項の規定は会計監査人を辞任した者及び第三百四十条第一項の規定により会計監査人を解任された者について、それぞれ準用する。この場合において、第一項中「株主総会において、会計参与の選任若しくは解任又は辞任について」とあるのは「会計監査人の選任、解任若しくは不再任又は辞任について、株主総会に出席して」と、第二項中「辞任後」とあるのは「解任後又は辞任後」と、「辞任した旨及びその理由」とあるのは「辞任した旨及びその理由又は解任についての意見」と読み替えるものとする。

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