Article 378Keeping and Inspection of Financial Statements by Accounting Advisors
第三百七十八条（会計参与による計算書類等の備置き等）
Accounting advisors must keep the things set forth in the following items at the place designated by the accounting advisors for the period provided for in each relevant item, pursuant to the provisions of Ministry of Justice Order:
会計参与は、次の各号に掲げるものを、当該各号に定める期間、法務省令で定めるところにより、当該会計参与が定めた場所に備え置かなければならない。
financial statements and annexed detailed statements accompanying them, and the accounting advisor's report for each business year:five years from the day one week (or, for a company with board of directors, two weeks) prior to the day of the annual shareholders meeting (or, in the case provided for in Article 319, paragraph (1), from the day when the proposal under that paragraph was submitted); and
provisional financial statements and the accounting advisor's report:five years from the day when the provisional financial statement was prepared.
臨時計算書類及び会計参与報告 臨時計算書類を作成した日から五年間
The shareholders and creditors of a company with accounting advisor may submit the following request to the accounting advisors at any time during the business hours of the company with accounting advisor (except for cases prescribed by Ministry of Justice Order as cases where it is difficult for the accounting advisor to response to the request);provided, however, that the fees designated by relevant accounting advisors are required to be paid in order to submit the requests set forth in item (ii) or item (iv):
if the statements set forth in each item of the preceding paragraph are prepared in writing, a request to inspect the statements;
前項各号に掲げるものが書面をもって作成されているときは、当該書面の閲覧の請求
a request for a transcript or extract of the statements referred to in the preceding item;
前号の書面の謄本又は抄本の交付の請求
if a statement set forth in one of the items of the preceding paragraph has been prepared as an electronic or magnetic record, a request to inspect anything that is used in a manner prescribed by Ministry of Justice Order to display the information recorded in that electronic or magnetic record; or
a request to be provided with the information recorded in an electronic or magnetic record as referred to in the preceding item by an electronic or magnetic means that the accounting advisor has designated, or a request to be issued a document showing that information.
If it is necessary for the purpose of exercising the rights of a member of the parent company of a company with accounting advisor, the relevant member of the parent company may, with the permission of the court, make the requests set forth in each item of the preceding paragraph with respect to the things of relevant company with financial auditor set forth in each item of paragraph (1);provided, however, that in order to make the requests set forth in item (ii) or item (iv) of the preceding paragraph, the fees designated by relevant accounting advisor are required to be paid.