会計参与の報酬等は、定款にその額を定めていないときは、株主総会の決議によって定める。
The remunerations for accounting advisors are fixed by a resolution at a shareholders meeting if the amount thereof is not prescribed in the articles of incorporation.
If there are two or more accounting advisors, and there are no provisions in the articles of incorporation or no resolution at a shareholders meeting with respect to the remunerations for each accounting advisor, relevant remunerations are fixed by discussion by the accounting advisors within the extent of the remunerations referred to in the preceding paragraph.
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）は、株主総会において、会計参与の報酬等について意見を述べることができる。
Accounting advisors (or, if accounting advisors are audit corporation or tax accountancy corporation, the members who are to perform the duties of accounting advisors) may state their opinions on remunerations for the accounting advisors at a shareholders meeting.