# 会社法 / Companies Act — 第三百十四条 (Article 314) This is the Markdown twin of https://japanlaw.org/en/companies-act/art-314. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 会社法 (Companies Act), 平成十七年法律第八十六号 - English title "Companies Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三百十四条 (Article 314)（取締役等の説明義務） — address `art-314` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-314 - e-Gov law ID: 417AC0000000086 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三百十四条（取締役等の説明義務） — (Accountability of Directors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-314 · https://japanlaw.org/en/companies-act/art-314 **第一項** 取締役、会計参与、監査役及び執行役は、株主総会において、株主から特定の事項について説明を求められた場合には、当該事項について必要な説明をしなければならない。ただし、当該事項が株主総会の目的である事項に関しないものである場合、その説明をすることにより株主の共同の利益を著しく害する場合その他正当な理由がある場合として法務省令で定める場合は、この限りでない。 art-314/par-1 · https://japanlaw.org/en/companies-act/art-314/par-1 If a director, an accounting advisor, a company auditor or an executive officer is requested by the shareholders to provide explanations on certain matters at the shareholders meeting, they must provide necessary explanations with respect to relevant matters; provided, however, that this does not apply if relevant matters are not relevant to the matters that are the purpose of the shareholders meeting, or if the explanations are to the serious detriment of the common interest of the shareholders, or in other cases prescribed by Ministry of Justice Order as the cases where there are justifiable grounds. Ministry of Justice translation — Japanese Law Translation Database System --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 会社法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/417AC0000000086/20260812_508AC0000000064), retrieved 2026-09-17 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Companies Act — Ministry of Justice translation (part 1 of 2) (https://www.japaneselawtranslation.go.jp/en/laws/view/4481/tb), retrieved 2026-09-17 - This site's parser, version 229 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17