# 会社法 / Companies Act — 第三百三十三条 (Article 333) This is the Markdown twin of https://japanlaw.org/en/companies-act/art-333. 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: 第三百三十三条 (Article 333)（会計参与の資格等） — address `art-333` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-333 - 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. --- ### 第三百三十三条（会計参与の資格等） — (Qualifications of Accounting Advisors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-333 · https://japanlaw.org/en/companies-act/art-333 **第一項** 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。 art-333/par-1 · https://japanlaw.org/en/companies-act/art-333/par-1 An accounting advisor must be a certified public accountant or audit corporation, or a certified public tax accountant or tax accountancy corporation. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 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。 art-333/par-2 · https://japanlaw.org/en/companies-act/art-333/par-2 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. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 次に掲げる者は、会計参与となることができない。 art-333/par-3 · https://japanlaw.org/en/companies-act/art-333/par-3 The following persons may not act as accounting advisors: Ministry of Justice translation — Japanese Law Translation Database System **一** 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 art-333/par-3/item-1 · https://japanlaw.org/en/companies-act/art-333/par-3/item-1 a director, company auditor or executive officer, or an employee, including a manager, of a stock company or its subsidiary company; Ministry of Justice translation — Japanese Law Translation Database System **二** 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 art-333/par-3/item-2 · https://japanlaw.org/en/companies-act/art-333/par-3/item-2 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 Ministry of Justice translation — Japanese Law Translation Database System **三** 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 art-333/par-3/item-3 · https://japanlaw.org/en/companies-act/art-333/par-3/item-3 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. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-333/par-2: 次項 → 会社法 第三百三十三条第三項 (Article 333, paragraph (3)), art-333/par-3 — https://japanlaw.org/en/companies-act/art-333/par-3 - art-333/par-3/item-3: 税理士法（昭和二十六年法律第二百三十七号）第四十三条 → e-Gov law 326AC1000000237, 第四十三条 (Article 43), art-43 — not held in this collection - art-333/par-3/item-3: 同法第二条第二項 → e-Gov law 326AC1000000237, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection ## Cited by 3 provisions cite this one. No official source publishes this direction. - 会社法 第三十九条第四項 — https://japanlaw.org/en/companies-act/art-39/par-4 - 会社法 第三百三十三条第二項（会計参与の資格等） — https://japanlaw.org/en/companies-act/art-333/par-2 - 会社法 第三百七十四条第五項（会計参与の権限） — https://japanlaw.org/en/companies-act/art-374/par-5 --- ## 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