Accounting advisors (if accounting advisors are audit corporation or tax accountancy corporation, the members who are to perform the duties of the accounting advisors; hereinafter the same applies in this Article) of a company with board of directors must attend the board of directors meetings that effect the approval under Article 436, paragraph (3), Article 441, paragraph (3) or Article 444, paragraph (5). In these cases, accounting advisors must state their opinions if they regard it necessary.
取締役会設置会社の会計参与（会計参与が監査法人又は税理士法人である場合にあっては、その職務を行うべき社員。以下この条において同じ。）は、第四百三十六条第三項、第四百四十一条第三項又は第四百四十四条第五項の承認をする取締役会に出席しなければならない。この場合において、会計参与は、必要があると認めるときは、意見を述べなければならない。
At a company with accounting advisor, a person who is to call the board of directors meetings under the preceding paragraph must dispatch the notice thereof to each accounting advisor no later than one week (or if a shorter period of time is provided for in the articles of incorporation, that shorter period of time) prior to the day of the board of directors meeting.
In order to hold a board of directors meeting under paragraph (1) without the calling procedures pursuant to the provisions of Article 368, paragraph (2) at a company with accounting advisor, the consent of all accounting advisors must be obtained.
会計参与設置会社において、第三百六十八条第二項の規定により第一項の取締役会を招集の手続を経ることなく開催するときは、会計参与の全員の同意を得なければならない。