# 会社法 / Companies Act — 第三百七十四条 (Article 374) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-374. 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: 第三百七十四条 (Article 374)（会計参与の権限） — address `art-374` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-374 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-374 - Every provision below carries its address and both URLs 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. --- ### 第三百七十四条（会計参与の権限） — (Authority of Accounting Advisors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-374 · https://japanlaw.org/ja/companies-act/art-374 · https://japanlaw.org/l/417AC0000000086/art-374 **第一項** 会計参与は、取締役と共同して、計算書類（第四百三十五条第二項に規定する計算書類をいう。以下この章において同じ。）及びその附属明細書、臨時計算書類（第四百四十一条第一項に規定する臨時計算書類をいう。以下この章において同じ。）並びに連結計算書類（第四百四十四条第一項に規定する連結計算書類をいう。第三百九十六条第一項において同じ。）を作成する。この場合において、会計参与は、法務省令で定めるところにより、会計参与報告を作成しなければならない。 art-374/par-1 · https://japanlaw.org/ja/companies-act/art-374/par-1 · https://japanlaw.org/l/417AC0000000086/art-374/par-1 Accounting advisors, together with the directors, prepare financial statements (meaning financial statements as provided in Article 435, paragraph (2); hereinafter the same applies in this Chapter) and the annexed detailed statements accompanying them, provisional financial statements (meaning provisional financial statements as provided in Article 441, paragraph (1); hereinafter the same applies in this Chapter), and consolidated financial statements (meaning consolidated financial statements as provided in Article 444, paragraph (1); the same applies in Article 396, paragraph (1)). In these cases, the accounting advisors must prepare accounting advisor's report pursuant to the provisions of Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 会計参与は、いつでも、次に掲げるものの閲覧及び謄写をし、又は取締役及び支配人その他の使用人に対して会計に関する報告を求めることができる。 art-374/par-2 · https://japanlaw.org/ja/companies-act/art-374/par-2 · https://japanlaw.org/l/417AC0000000086/art-374/par-2 Accounting advisors may at any time inspect or copy the following things or request reports on accounting from directors and managers or other employees: Ministry of Justice translation — Japanese Law Translation Database System **一** 会計帳簿又はこれに関する資料が書面をもって作成されているときは、当該書面 art-374/par-2/item-1 · https://japanlaw.org/ja/companies-act/art-374/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-374/par-2/item-1 if the account books or the materials relating thereto are prepared in writing, relevant documents; and Ministry of Justice translation — Japanese Law Translation Database System **二** 会計帳簿又はこれに関する資料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 art-374/par-2/item-2 · https://japanlaw.org/ja/companies-act/art-374/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-374/par-2/item-2 if an account book or material relating thereto has been prepared as an electronic or magnetic record, anything that is used in a manner prescribed by Ministry of Justice Order to display the information recorded in that electronic or magnetic record. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 会計参与は、その職務を行うため必要があるときは、会計参与設置会社の子会社に対して会計に関する報告を求め、又は会計参与設置会社若しくはその子会社の業務及び財産の状況の調査をすることができる。 art-374/par-3 · https://japanlaw.org/ja/companies-act/art-374/par-3 · https://japanlaw.org/l/417AC0000000086/art-374/par-3 If it is necessary for the purpose of performing duties of an accounting advisor, an accounting advisor may request reports on accounting from a subsidiary company of the company with accounting advisor, or investigate the status of the operations and financial status of the company with accounting advisor or of its subsidiary company. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前項の子会社は、正当な理由があるときは、同項の報告又は調査を拒むことができる。 art-374/par-4 · https://japanlaw.org/ja/companies-act/art-374/par-4 · https://japanlaw.org/l/417AC0000000086/art-374/par-4 The subsidiary company under the preceding paragraph may refuse the report or investigation under that paragraph if there are justifiable grounds. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 会計参与は、その職務を行うに当たっては、第三百三十三条第三項第二号又は第三号に掲げる者を使用してはならない。 art-374/par-5 · https://japanlaw.org/ja/companies-act/art-374/par-5 · https://japanlaw.org/l/417AC0000000086/art-374/par-5 Accounting advisors may not employ a person set forth in Article 333, paragraph (3), item (ii) or item (iii) in performing their duties. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 指名委員会等設置会社における第一項及び第二項の規定の適用については、第一項中「取締役」とあるのは「執行役」と、第二項中「取締役及び」とあるのは「執行役及び取締役並びに」とする。 art-374/par-6 · https://japanlaw.org/ja/companies-act/art-374/par-6 · https://japanlaw.org/l/417AC0000000086/art-374/par-6 For the purpose of the application of the provisions of paragraph (1) and paragraph (2) to a company with nominating committee, etc., the term "directors" in paragraph (1) is deemed to be replaced with "executive officers", and the phrase "directors and" in paragraph (2) is deemed to be replaced with "executive officers and directors, and". Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-374/par-1: 第四百三十五条第二項 → 会社法 第四百三十五条第二項 (Article 435, paragraph (2)), art-435/par-2 — https://japanlaw.org/ja/companies-act/art-435/par-2 · https://japanlaw.org/l/417AC0000000086/art-435/par-2 - art-374/par-1: 第四百四十一条第一項 → 会社法 第四百四十一条第一項 (Article 441, paragraph (1)), art-441/par-1 — https://japanlaw.org/ja/companies-act/art-441/par-1 · https://japanlaw.org/l/417AC0000000086/art-441/par-1 - art-374/par-1: 第四百四十四条第一項 → 会社法 第四百四十四条第一項 (Article 444, paragraph (1)), art-444/par-1 — https://japanlaw.org/ja/companies-act/art-444/par-1 · https://japanlaw.org/l/417AC0000000086/art-444/par-1 - art-374/par-1: 第三百九十六条第一項 → 会社法 第三百九十六条第一項 (Article 396, paragraph (1)), art-396/par-1 — https://japanlaw.org/ja/companies-act/art-396/par-1 · https://japanlaw.org/l/417AC0000000086/art-396/par-1 - art-374/par-4: 前項 → 会社法 第三百七十四条第三項 (Article 374, paragraph (3)), art-374/par-3 — https://japanlaw.org/ja/companies-act/art-374/par-3 · https://japanlaw.org/l/417AC0000000086/art-374/par-3 - art-374/par-5: 第三百三十三条第三項第二号 → 会社法 第三百三十三条第三項第二号 (Article 333, paragraph (3), item (ii)), art-333/par-3/item-2 — https://japanlaw.org/ja/companies-act/art-333/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-333/par-3/item-2 - art-374/par-5: 第三号 → 会社法 第三百三十三条第三項第三号 (Article 333, paragraph (3), item (iii)), art-333/par-3/item-3 — https://japanlaw.org/ja/companies-act/art-333/par-3/item-3 · https://japanlaw.org/l/417AC0000000086/art-333/par-3/item-3 - art-374/par-6: 第一項 → 会社法 第三百七十四条第一項 (Article 374, paragraph (1)), art-374/par-1 — https://japanlaw.org/ja/companies-act/art-374/par-1 · https://japanlaw.org/l/417AC0000000086/art-374/par-1 - art-374/par-6: 第二項 → 会社法 第三百七十四条第二項 (Article 374, paragraph (2)), art-374/par-2 — https://japanlaw.org/ja/companies-act/art-374/par-2 · https://japanlaw.org/l/417AC0000000086/art-374/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 会社法 第三百七十四条第四項（会計参与の権限） — https://japanlaw.org/ja/companies-act/art-374/par-4 · https://japanlaw.org/l/417AC0000000086/art-374/par-4 - 会社法 第三百七十四条第六項（会計参与の権限） — https://japanlaw.org/ja/companies-act/art-374/par-6 · https://japanlaw.org/l/417AC0000000086/art-374/par-6 - 会社法 第三百七十七条第一項（株主総会における意見の陳述） — https://japanlaw.org/ja/companies-act/art-377/par-1 · https://japanlaw.org/l/417AC0000000086/art-377/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 223 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17