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.
(Omission of Resolutions at Shareholders Meetings)
If directors or shareholders submit a proposal with respect to a matter which is the purpose of the shareholders meeting, if all shareholders…
取締役又は株主が株主総会の目的である事項について提案をした場合において、当該提案につき株主（当該事項について議決権を行使することができるものに限る。）の全員が書面又は電磁的記録により同意の意思表示をしたときは、当該提案を可決する旨の株主総会の決議があったものとみなす。
Open this provision(Keeping and Inspection of Financial Statements by Accounting Advisors)
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…
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。
Open this provision(Keeping and Inspection of Financial Statements by Accounting Advisors)
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…
会計参与設置会社の株主及び債権者は、会計参与設置会社の営業時間内（会計参与が請求に応ずることが困難な場合として法務省令で定める場合を除く。）は、いつでも、会計参与に対し、次に掲げる請求をすることができる。ただし、第二号又は第四号に掲げる請求をするには、当該会計参与の定めた費用を支払わなければならない。
Open this provision(Keeping and Inspection of Financial Statements by Accounting Advisors)
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
Open this provision(Keeping and Inspection of Financial Statements by Accounting Advisors)
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
Open this provision(Keeping and Inspection of Financial Statements by Accounting Advisors)
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…
前項各号に掲げるものが電磁的記録をもって作成されているときは、当該電磁的記録に記録された事項を法務省令で定める方法により表示したものの閲覧の請求
Open this provision(Keeping and Inspection of Financial Statements by Accounting Advisors)
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…
前号の電磁的記録に記録された事項を電磁的方法であって会計参与の定めたものにより提供することの請求又はその事項を記載した書面の交付の請求
Open this provisioncompany with board of directors
「取締役会設置会社」
A stock company that has a board of directors, or that this Act requires to have one.
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
company with accounting advisor
「会計参与設置会社」
A stock company that has an accounting advisor, an officer who prepares the financial statements jointly with the directors.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
electronic or magnetic means
「電磁的方法」
A method that uses an electronic data processing system or other information and communications technology, of a kind set by Ministry of Justice Order (法務省令).
Defined inArticle 2, paragraph (1), item (xxxiv)
electronic or magnetic record
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, of a kind that Ministry of Justice Order (法務省令) specifies as used in computer processing.
Defined inArticle 26, paragraph (2)
member of the parent companymachine translation
「親会社社員」
A shareholder or other member of a company's parent company, who may, with the court's permission, inspect records of the subsidiary where needed to exercise their rights.
Defined inArticle 31, paragraph (3)
provisional financial statements
「臨時計算書類」
The balance sheet and profit and loss statement that a stock company may draw up under Article 441, paragraph (1) as of a day partway through a business year.
Defined inArticle 374, paragraph (1)· applies only in this chapter
financial statements
「計算書類」
The financial statements a stock company must prepare for each business year: the balance sheet, the profit and loss statement and the other statements a Ministry of Justice Order (法務省令) sets as needed to show its assets and its profit and loss.
Defined inArticle 374, paragraph (1)· applies only in this chapter
shareholders meeting
株主総会
The meeting of a stock company's shareholders, and the body through which they decide the company's basic matters. It elects the directors and company auditors (Companies Act, Article 329, paragraph (1)) and changes the articles of incorporation (Article 466). In a company without a board of directors it may decide any matter about the company; in one with a board, only what the Act or the articles of incorporation leave to it (Article 295). An annual shareholders meeting must be called after the end of every business year, and another may be called whenever needed (Article 296). A resolution normally passes by a majority of the votes present, with holders of a majority of the votes entitled to vote attending (Article 309, paragraph (1)).
Written by AI using Companies Act, Arts. 295, 296, 309, 329, 466 as a reference.