An accounting advisor must be a certified public accountant or audit corporation, or a certified public tax accountant or tax accountancy corporation.
会計参与は、公認会計士若しくは監査法人又は税理士若しくは税理士法人でなければならない。
An audit corporation or tax accountancy corporation which has been elected as the accounting advisor must appoint, from among its members, a person who is in charge of the affairs of an accounting advisor, and notify the stock company to that effect. In these cases, the persons set forth in each item of following paragraph may not be appointed.
会計参与に選任された監査法人又は税理士法人は、その社員の中から会計参与の職務を行うべき者を選定し、これを株式会社に通知しなければならない。この場合においては、次項各号に掲げる者を選定することはできない。
The following persons may not act as accounting advisors:
次に掲げる者は、会計参与となることができない。
a director, company auditor or executive officer, or an employee, including a manager, of a stock company or its subsidiary company;
株式会社又はその子会社の取締役、監査役若しくは執行役又は支配人その他の使用人
a person who is subject to the disciplinary action ordering a suspension of operations and for whom the period of relevant suspension has not yet elapsed; or
業務の停止の処分を受け、その停止の期間を経過しない者
a person who, pursuant to the provisions of Article 43 of the Certified Public Tax Accountant Act (Act No. 237 of 1951), may not engage in the business of the certified public tax accountant prescribed in Article 2, paragraph (2) of that Act.
税理士法（昭和二十六年法律第二百三十七号）第四十三条の規定により同法第二条第二項に規定する税理士業務を行うことができない者
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subsidiary company
「子会社」
A stock company in which a company holds a majority of the votes, or any other corporation whose management a company controls, as set out by Ministry of Justice Order (法務省令).
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
company auditor
監査役
An officer of a stock company, elected by the shareholders meeting (Companies Act, Article 329, paragraph (1)), whose job is to audit how the directors carry out their duties and to write an audit report on it (Article 381, paragraph (1)). Not an outside accountant — that is the financial auditor (会計監査人) — and not a director: a company auditor may not also be a director or employee of the company or its subsidiaries (Article 335, paragraph (2)). The term normally runs to the annual shareholders meeting for the last business year ending within four years of election (Article 336, paragraph (1)).
Written by AI using Companies Act, Arts. 329, 335, 336, 381 as a reference.
director
取締役
An officer of a stock company, elected by the shareholders meeting (Companies Act, Article 329, paragraph (1)). Every stock company has at least one (Article 326, paragraph (1)). Where there is no board of directors, the directors run the company's business unless the articles of incorporation say otherwise (Article 348, paragraph (1)), and each of them represents it unless the company has chosen representative directors (代表取締役) or others to do that (Article 349, paragraphs (1) and (3)). Where there is a board (取締役会, board of directors), the directors are its members, and the board decides the business and normally chooses the representative directors from among them (Article 362). The term normally runs to the annual shareholders meeting for the last business year ending within two years of election (Article 332, paragraph (1)).
Written by AI using Companies Act, Arts. 326, 329, 332, 348, 349, 362 as a reference.