# 会社法 / Companies Act — 第三百七十六条 (Article 376) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-376. 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: 第三百七十六条 (Article 376)（取締役会への出席） — address `art-376` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-376 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-376 - 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. --- ### 第三百七十六条（取締役会への出席） — (Attendance at Board of Directors Meetings) caption: Ministry of Justice translation — Japanese Law Translation Database System art-376 · https://japanlaw.org/ja/companies-act/art-376 · https://japanlaw.org/l/417AC0000000086/art-376 **第一項** 取締役会設置会社の会計参与（会計参与が監査法人又は税理士法人である場合にあっては、その職務を行うべき社員。以下この条において同じ。）は、第四百三十六条第三項、第四百四十一条第三項又は第四百四十四条第五項の承認をする取締役会に出席しなければならない。この場合において、会計参与は、必要があると認めるときは、意見を述べなければならない。 art-376/par-1 · https://japanlaw.org/ja/companies-act/art-376/par-1 · https://japanlaw.org/l/417AC0000000086/art-376/par-1 Accounting advisors (if accounting advisors are audit corporation or tax accountancy corporation, the members who are to perform the duties of the accounting advisors; hereinafter the same applies in this Article) of a company with board of directors must attend the board of directors meetings that effect the approval under Article 436, paragraph (3), Article 441, paragraph (3) or Article 444, paragraph (5). In these cases, accounting advisors must state their opinions if they regard it necessary. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 会計参与設置会社において、前項の取締役会を招集する者は、当該取締役会の日の一週間（これを下回る期間を定款で定めた場合にあっては、その期間）前までに、各会計参与に対してその通知を発しなければならない。 art-376/par-2 · https://japanlaw.org/ja/companies-act/art-376/par-2 · https://japanlaw.org/l/417AC0000000086/art-376/par-2 At a company with accounting advisor, a person who is to call the board of directors meetings under the preceding paragraph must dispatch the notice thereof to each accounting advisor no later than one week (or if a shorter period of time is provided for in the articles of incorporation, that shorter period of time) prior to the day of the board of directors meeting. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 会計参与設置会社において、第三百六十八条第二項の規定により第一項の取締役会を招集の手続を経ることなく開催するときは、会計参与の全員の同意を得なければならない。 art-376/par-3 · https://japanlaw.org/ja/companies-act/art-376/par-3 · https://japanlaw.org/l/417AC0000000086/art-376/par-3 In order to hold a board of directors meeting under paragraph (1) without the calling procedures pursuant to the provisions of Article 368, paragraph (2) at a company with accounting advisor, the consent of all accounting advisors must be obtained. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-376/par-1: この条 → 会社法 第三百七十六条 (Article 376), art-376 — https://japanlaw.org/ja/companies-act/art-376 · https://japanlaw.org/l/417AC0000000086/art-376 - art-376/par-1: 第四百三十六条第三項 → 会社法 第四百三十六条第三項 (Article 436, paragraph (3)), art-436/par-3 — https://japanlaw.org/ja/companies-act/art-436/par-3 · https://japanlaw.org/l/417AC0000000086/art-436/par-3 - art-376/par-1: 第四百四十一条第三項 → 会社法 第四百四十一条第三項 (Article 441, paragraph (3)), art-441/par-3 — https://japanlaw.org/ja/companies-act/art-441/par-3 · https://japanlaw.org/l/417AC0000000086/art-441/par-3 - art-376/par-1: 第四百四十四条第五項 → 会社法 第四百四十四条第五項 (Article 444, paragraph (5)), art-444/par-5 — https://japanlaw.org/ja/companies-act/art-444/par-5 · https://japanlaw.org/l/417AC0000000086/art-444/par-5 - art-376/par-2: 前項 → 会社法 第三百七十六条第一項 (Article 376, paragraph (1)), art-376/par-1 — https://japanlaw.org/ja/companies-act/art-376/par-1 · https://japanlaw.org/l/417AC0000000086/art-376/par-1 - art-376/par-3: 第三百六十八条第二項 → 会社法 第三百六十八条第二項 (Article 368, paragraph (2)), art-368/par-2 — https://japanlaw.org/ja/companies-act/art-368/par-2 · https://japanlaw.org/l/417AC0000000086/art-368/par-2 - art-376/par-3: 第一項 → 会社法 第三百七十六条第一項 (Article 376, paragraph (1)), art-376/par-1 — https://japanlaw.org/ja/companies-act/art-376/par-1 · https://japanlaw.org/l/417AC0000000086/art-376/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 会社法 第三百七十六条第一項（取締役会への出席） — https://japanlaw.org/ja/companies-act/art-376/par-1 · https://japanlaw.org/l/417AC0000000086/art-376/par-1 - 会社法 第三百七十六条第二項（取締役会への出席） — https://japanlaw.org/ja/companies-act/art-376/par-2 · https://japanlaw.org/l/417AC0000000086/art-376/par-2 - 会社法 第三百七十六条第三項（取締役会への出席） — https://japanlaw.org/ja/companies-act/art-376/par-3 · https://japanlaw.org/l/417AC0000000086/art-376/par-3 --- ## 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