# 会社法 / Companies Act — 第三百七十七条 (Article 377) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-377. 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: 第三百七十七条 (Article 377)（株主総会における意見の陳述） — address `art-377` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-377 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-377 - 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. --- ### 第三百七十七条（株主総会における意見の陳述） — (Statement of Opinions at Shareholders Meetings) caption: Ministry of Justice translation — Japanese Law Translation Database System art-377 · https://japanlaw.org/ja/companies-act/art-377 · https://japanlaw.org/l/417AC0000000086/art-377 **第一項** 第三百七十四条第一項に規定する書類の作成に関する事項について会計参与が取締役と意見を異にするときは、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）は、株主総会において意見を述べることができる。 art-377/par-1 · https://japanlaw.org/ja/companies-act/art-377/par-1 · https://japanlaw.org/l/417AC0000000086/art-377/par-1 If an accounting advisor's opinion on matters regarding the preparation of the statements provided for in Article 374, paragraph (1) differs from those of the directors, the accounting advisor (if the accounting advisors are audit corporation or tax accountancy corporations, referring to the members who are to perform the duties of the accounting advisors) may state opinions at the shareholders meeting. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 指名委員会等設置会社における前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」とする。 art-377/par-2 · https://japanlaw.org/ja/companies-act/art-377/par-2 · https://japanlaw.org/l/417AC0000000086/art-377/par-2 For the purpose of the application of the provisions of the preceding paragraph to a company with nominating committee, etc., the term "directors" in that paragraph is deemed to be replaced with "executive officers". Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-377/par-1: 第三百七十四条第一項 → 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-377/par-2: 前項 → 会社法 第三百七十七条第一項 (Article 377, paragraph (1)), art-377/par-1 — https://japanlaw.org/ja/companies-act/art-377/par-1 · https://japanlaw.org/l/417AC0000000086/art-377/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 会社法 第三百七十七条第二項（株主総会における意見の陳述） — https://japanlaw.org/ja/companies-act/art-377/par-2 · https://japanlaw.org/l/417AC0000000086/art-377/par-2 --- ## 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