# 会社法 / Companies Act — 第三百七十五条 (Article 375) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-375. 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: 第三百七十五条 (Article 375)（会計参与の報告義務） — address `art-375` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-375 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-375 - 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. --- ### 第三百七十五条（会計参与の報告義務） — (Accounting Advisor's Duty to Report) caption: Ministry of Justice translation — Japanese Law Translation Database System art-375 · https://japanlaw.org/ja/companies-act/art-375 · https://japanlaw.org/l/417AC0000000086/art-375 **第一項** 会計参与は、その職務を行うに際して取締役の職務の執行に関し不正の行為又は法令若しくは定款に違反する重大な事実があることを発見したときは、遅滞なく、これを株主（監査役設置会社にあっては、監査役）に報告しなければならない。 art-375/par-1 · https://japanlaw.org/ja/companies-act/art-375/par-1 · https://japanlaw.org/l/417AC0000000086/art-375/par-1 If an accounting advisor detects, during the performance of their duties, misconduct or material facts in violation of laws and regulations or the articles of incorporation in connection with the execution of the duties of the directors, they must report the same to the shareholders (or, for a company with company auditor, to the company auditors) without delay. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 監査役会設置会社における前項の規定の適用については、同項中「株主（監査役設置会社にあっては、監査役）」とあるのは、「監査役会」とする。 art-375/par-2 · https://japanlaw.org/ja/companies-act/art-375/par-2 · https://japanlaw.org/l/417AC0000000086/art-375/par-2 For the purpose of the application of the provisions of the preceding paragraph to a company with board of company auditors, the phrase "shareholders (or, for a company with company auditor, to the company auditors)" in that paragraph is deemed to be replaced with "board of company auditors". Ministry of Justice translation — Japanese Law Translation Database System **第三項** 監査等委員会設置会社における第一項の規定の適用については、同項中「株主（監査役設置会社にあっては、監査役）」とあるのは、「監査等委員会」とする。 art-375/par-3 · https://japanlaw.org/ja/companies-act/art-375/par-3 · https://japanlaw.org/l/417AC0000000086/art-375/par-3 For the purpose of application of the provisions of paragraph (1) to a company with audit and supervisory committee, the phrase "shareholders (or, for a company with company auditor, to the company auditors)" is deemed to be replaced with "audit and supervisory committee". Ministry of Justice translation — Japanese Law Translation Database System **第四項** 指名委員会等設置会社における第一項の規定の適用については、同項中「取締役」とあるのは「執行役又は取締役」と、「株主（監査役設置会社にあっては、監査役）」とあるのは「監査委員会」とする。 art-375/par-4 · https://japanlaw.org/ja/companies-act/art-375/par-4 · https://japanlaw.org/l/417AC0000000086/art-375/par-4 For the purpose of the application of the provisions of paragraph (1) to a company with nominating committee, etc., the phrase "directors" in that paragraph is deemed to be replaced with "executive officers or directors" and "shareholders (or, for a company with company auditor, to the company auditors)" in the same paragraph is deemed to be replaced with "audit committee". Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-375/par-2: 前項 → 会社法 第三百七十五条第一項 (Article 375, paragraph (1)), art-375/par-1 — https://japanlaw.org/ja/companies-act/art-375/par-1 · https://japanlaw.org/l/417AC0000000086/art-375/par-1 - art-375/par-3: 第一項 → 会社法 第三百七十五条第一項 (Article 375, paragraph (1)), art-375/par-1 — https://japanlaw.org/ja/companies-act/art-375/par-1 · https://japanlaw.org/l/417AC0000000086/art-375/par-1 - art-375/par-4: 第一項 → 会社法 第三百七十五条第一項 (Article 375, paragraph (1)), art-375/par-1 — https://japanlaw.org/ja/companies-act/art-375/par-1 · https://japanlaw.org/l/417AC0000000086/art-375/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 会社法 第三百七十五条第二項（会計参与の報告義務） — https://japanlaw.org/ja/companies-act/art-375/par-2 · https://japanlaw.org/l/417AC0000000086/art-375/par-2 - 会社法 第三百七十五条第三項（会計参与の報告義務） — https://japanlaw.org/ja/companies-act/art-375/par-3 · https://japanlaw.org/l/417AC0000000086/art-375/par-3 - 会社法 第三百七十五条第四項（会計参与の報告義務） — https://japanlaw.org/ja/companies-act/art-375/par-4 · https://japanlaw.org/l/417AC0000000086/art-375/par-4 --- ## 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 224 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17