# 会社法 / Companies Act — 第三百四十五条 (Article 345) This is the Markdown twin of https://japanlaw.org/en/companies-act/art-345. 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: 第三百四十五条 (Article 345)（会計参与等の選任等についての意見の陳述） — address `art-345` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-345 - 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. --- ### 第三百四十五条（会計参与等の選任等についての意見の陳述） — (Statement of Opinions on Election of Accounting Advisors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-345 · https://japanlaw.org/en/companies-act/art-345 **第一項** 会計参与は、株主総会において、会計参与の選任若しくは解任又は辞任について意見を述べることができる。 art-345/par-1 · https://japanlaw.org/en/companies-act/art-345/par-1 Accounting advisors may state their opinions on the election or dismissal, or resignation of accounting advisors at the shareholders meeting. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 会計参与を辞任した者は、辞任後最初に招集される株主総会に出席して、辞任した旨及びその理由を述べることができる。 art-345/par-2 · https://japanlaw.org/en/companies-act/art-345/par-2 A person who has resigned as an accounting advisor may attend the first shareholders meeting called after the resignation and state the effect of the resignation and the reason thereof. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 取締役は、前項の者に対し、同項の株主総会を招集する旨及び第二百九十八条第一項第一号に掲げる事項を通知しなければならない。 art-345/par-3 · https://japanlaw.org/en/companies-act/art-345/par-3 Directors must notify the person under the preceding paragraph of the fact that the shareholders meeting under that paragraph is to be called, and of the matters set forth in Article 298, paragraph (1), item (i). Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第一項の規定は監査役について、前二項の規定は監査役を辞任した者について、それぞれ準用する。この場合において、第一項中「会計参与の」とあるのは、「監査役の」と読み替えるものとする。 art-345/par-4 · https://japanlaw.org/en/companies-act/art-345/par-4 The provisions of paragraph (1) apply mutatis mutandis to a company auditor, and the provisions of the preceding two paragraphs apply mutatis mutandis to a person who resigned as the company auditor, respectively. In these cases, the term "accounting advisors" in paragraph (1) is deemed to be replaced with as "company auditors". Ministry of Justice translation — Japanese Law Translation Database System **第五項** 第一項の規定は会計監査人について、第二項及び第三項の規定は会計監査人を辞任した者及び第三百四十条第一項の規定により会計監査人を解任された者について、それぞれ準用する。この場合において、第一項中「株主総会において、会計参与の選任若しくは解任又は辞任について」とあるのは「会計監査人の選任、解任若しくは不再任又は辞任について、株主総会に出席して」と、第二項中「辞任後」とあるのは「解任後又は辞任後」と、「辞任した旨及びその理由」とあるのは「辞任した旨及びその理由又は解任についての意見」と読み替えるものとする。 art-345/par-5 · https://japanlaw.org/en/companies-act/art-345/par-5 The provisions of paragraph (1) apply mutatis mutandis to a financial auditor, and the provisions of paragraph (2) and paragraph (3) apply mutatis mutandis to a person who resigned as the financial auditor and a person dismissed as the financial auditor pursuant to the provisions of Article 340, paragraph (1), respectively. In these cases, the phrase "on the election or dismissal, or resignation of accounting advisors at the shareholders meeting" in paragraph (1) is deemed to be replaced with "on the election, dismissal or refusal of reelection, or resignation of accounting financial auditors, by attending the shareholders meeting", in paragraph (2), the phrase "after the resignation" is deemed to be replaced with "after the dismissal or resignation", and the phrase "the fact of the resignation and the reason thereof" is deemed to be replaced with "the fact of the resignation and the reason thereof, or opinions on the dismissal". Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-345/par-3: 前項 → 会社法 第三百四十五条第二項 (Article 345, paragraph (2)), art-345/par-2 — https://japanlaw.org/en/companies-act/art-345/par-2 - art-345/par-3: 第二百九十八条第一項第一号 → 会社法 第二百九十八条第一項第一号 (Article 298, paragraph (1), item (i)), art-298/par-1/item-1 — https://japanlaw.org/en/companies-act/art-298/par-1/item-1 - art-345/par-4: 第一項 → 会社法 第三百四十五条第一項 (Article 345, paragraph (1)), art-345/par-1 — https://japanlaw.org/en/companies-act/art-345/par-1 - art-345/par-4: 前二項 → 会社法 第三百四十五条第二項 (Article 345, paragraph (2)), art-345/par-2 — https://japanlaw.org/en/companies-act/art-345/par-2 - art-345/par-4: 前二項 → 会社法 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — https://japanlaw.org/en/companies-act/art-345/par-3 - art-345/par-5: 第一項 → 会社法 第三百四十五条第一項 (Article 345, paragraph (1)), art-345/par-1 — https://japanlaw.org/en/companies-act/art-345/par-1 - art-345/par-5: 第二項 → 会社法 第三百四十五条第二項 (Article 345, paragraph (2)), art-345/par-2 — https://japanlaw.org/en/companies-act/art-345/par-2 - art-345/par-5: 第三項 → 会社法 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — https://japanlaw.org/en/companies-act/art-345/par-3 - art-345/par-5: 第三百四十条第一項 → 会社法 第三百四十条第一項 (Article 340, paragraph (1)), art-340/par-1 — https://japanlaw.org/en/companies-act/art-340/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 会社法 第三百四十五条第三項（会計参与等の選任等についての意見の陳述） — https://japanlaw.org/en/companies-act/art-345/par-3 - 会社法 第三百四十五条第四項（会計参与等の選任等についての意見の陳述） — https://japanlaw.org/en/companies-act/art-345/par-4 - 会社法 第三百四十五条第五項（会計参与等の選任等についての意見の陳述） — https://japanlaw.org/en/companies-act/art-345/par-5 - 会社法 第四百九十一条第一項 — https://japanlaw.org/en/companies-act/art-491/par-1 --- ## 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