# 会社法 / Companies Act — 第三百七十八条 (Article 378) - 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: 第三百七十八条 (Article 378)（会計参与による計算書類等の備置き等） — address `art-378` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-378 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-378 - 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. --- ### 第三百七十八条（会計参与による計算書類等の備置き等） — (Keeping and Inspection of Financial Statements by Accounting Advisors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-378 · https://japanlaw.org/ja/companies-act/art-378 · https://japanlaw.org/l/417AC0000000086/art-378 **第一項** 会計参与は、次の各号に掲げるものを、当該各号に定める期間、法務省令で定めるところにより、当該会計参与が定めた場所に備え置かなければならない。 art-378/par-1 · https://japanlaw.org/ja/companies-act/art-378/par-1 · https://japanlaw.org/l/417AC0000000086/art-378/par-1 Accounting advisors must keep the things set forth in the following items at the place designated by the accounting advisors for the period provided for in each relevant item, pursuant to the provisions of Ministry of Justice Order: Ministry of Justice translation — Japanese Law Translation Database System **一** 各事業年度に係る計算書類及びその附属明細書並びに会計参与報告　定時株主総会の日の一週間（取締役会設置会社にあっては、二週間）前の日（第三百十九条第一項の場合にあっては、同項の提案があった日）から五年間 art-378/par-1/item-1 · https://japanlaw.org/ja/companies-act/art-378/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-378/par-1/item-1 financial statements and annexed detailed statements accompanying them, and the accounting advisor's report for each business year:five years from the day one week (or, for a company with board of directors, two weeks) prior to the day of the annual shareholders meeting (or, in the case provided for in Article 319, paragraph (1), from the day when the proposal under that paragraph was submitted); and Ministry of Justice translation — Japanese Law Translation Database System **二** 臨時計算書類及び会計参与報告　臨時計算書類を作成した日から五年間 art-378/par-1/item-2 · https://japanlaw.org/ja/companies-act/art-378/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-378/par-1/item-2 provisional financial statements and the accounting advisor's report:five years from the day when the provisional financial statement was prepared. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 会計参与設置会社の株主及び債権者は、会計参与設置会社の営業時間内（会計参与が請求に応ずることが困難な場合として法務省令で定める場合を除く。）は、いつでも、会計参与に対し、次に掲げる請求をすることができる。ただし、第二号又は第四号に掲げる請求をするには、当該会計参与の定めた費用を支払わなければならない。 art-378/par-2 · https://japanlaw.org/ja/companies-act/art-378/par-2 · https://japanlaw.org/l/417AC0000000086/art-378/par-2 The shareholders and creditors of a company with accounting advisor may submit the following request to the accounting advisors at any time during the business hours of the company with accounting advisor (except for cases prescribed by Ministry of Justice Order as cases where it is difficult for the accounting advisor to response to the request); provided, however, that the fees designated by relevant accounting advisors are required to be paid in order to submit the requests set forth in item (ii) or item (iv): Ministry of Justice translation — Japanese Law Translation Database System **一** 前項各号に掲げるものが書面をもって作成されているときは、当該書面の閲覧の請求 art-378/par-2/item-1 · https://japanlaw.org/ja/companies-act/art-378/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-378/par-2/item-1 if the statements set forth in each item of the preceding paragraph are prepared in writing, a request to inspect the statements; Ministry of Justice translation — Japanese Law Translation Database System **二** 前号の書面の謄本又は抄本の交付の請求 art-378/par-2/item-2 · https://japanlaw.org/ja/companies-act/art-378/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-378/par-2/item-2 a request for a transcript or extract of the statements referred to in the preceding item; Ministry of Justice translation — Japanese Law Translation Database System **三** 前項各号に掲げるもの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の閲覧の請求 art-378/par-2/item-3 · https://japanlaw.org/ja/companies-act/art-378/par-2/item-3 · https://japanlaw.org/l/417AC0000000086/art-378/par-2/item-3 if a statement set forth in one of the items of the preceding paragraph has been prepared as an electronic or magnetic record, a request to inspect anything that is used in a manner prescribed by Ministry of Justice Order to display the information recorded in that electronic or magnetic record; or Ministry of Justice translation — Japanese Law Translation Database System **四** 前号の電磁的記録に記録された事項を電磁的方法であって会計参与の定めたものにより提供することの請求又はその事項を記載した書面の交付の請求 art-378/par-2/item-4 · https://japanlaw.org/ja/companies-act/art-378/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-378/par-2/item-4 a request to be provided with the information recorded in an electronic or magnetic record as referred to in the preceding item by an electronic or magnetic means that the accounting advisor has designated, or a request to be issued a document showing that information. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 会計参与設置会社の親会社社員は、その権利を行使するため必要があるときは、裁判所の許可を得て、当該会計参与設置会社の第一項各号に掲げるものについて前項各号に掲げる請求をすることができる。ただし、同項第二号又は第四号に掲げる請求をするには、当該会計参与の定めた費用を支払わなければならない。 art-378/par-3 · https://japanlaw.org/ja/companies-act/art-378/par-3 · https://japanlaw.org/l/417AC0000000086/art-378/par-3 If it is necessary for the purpose of exercising the rights of a member of the parent company of a company with accounting advisor, the relevant member of the parent company may, with the permission of the court, make the requests set forth in each item of the preceding paragraph with respect to the things of relevant company with financial auditor set forth in each item of paragraph (1); provided, however, that in order to make the requests set forth in item (ii) or item (iv) of the preceding paragraph, the fees designated by relevant accounting advisor are required to be paid. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-378/par-1/item-1: 第三百十九条第一項 → 会社法 第三百十九条第一項 (Article 319, paragraph (1)), art-319/par-1 — https://japanlaw.org/ja/companies-act/art-319/par-1 · https://japanlaw.org/l/417AC0000000086/art-319/par-1 - art-378/par-2: 第二号 → 会社法 第三百七十八条第二項第二号 (Article 378, paragraph (2), item (ii)), art-378/par-2/item-2 — https://japanlaw.org/ja/companies-act/art-378/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-378/par-2/item-2 - art-378/par-2: 第四号 → 会社法 第三百七十八条第二項第四号 (Article 378, paragraph (2), item (iv)), art-378/par-2/item-4 — https://japanlaw.org/ja/companies-act/art-378/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-378/par-2/item-4 - art-378/par-2/item-1: 前項 → 会社法 第三百七十八条第一項 (Article 378, paragraph (1)), art-378/par-1 — https://japanlaw.org/ja/companies-act/art-378/par-1 · https://japanlaw.org/l/417AC0000000086/art-378/par-1 - art-378/par-2/item-2: 前号 → 会社法 第三百七十八条第二項第一号 (Article 378, paragraph (2), item (i)), art-378/par-2/item-1 — https://japanlaw.org/ja/companies-act/art-378/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-378/par-2/item-1 - art-378/par-2/item-3: 前項 → 会社法 第三百七十八条第一項 (Article 378, paragraph (1)), art-378/par-1 — https://japanlaw.org/ja/companies-act/art-378/par-1 · https://japanlaw.org/l/417AC0000000086/art-378/par-1 - art-378/par-2/item-4: 前号 → 会社法 第三百七十八条第二項第三号 (Article 378, paragraph (2), item (iii)), art-378/par-2/item-3 — https://japanlaw.org/ja/companies-act/art-378/par-2/item-3 · https://japanlaw.org/l/417AC0000000086/art-378/par-2/item-3 - art-378/par-3: 第一項 → 会社法 第三百七十八条第一項 (Article 378, paragraph (1)), art-378/par-1 — https://japanlaw.org/ja/companies-act/art-378/par-1 · https://japanlaw.org/l/417AC0000000086/art-378/par-1 - art-378/par-3: 前項 → 会社法 第三百七十八条第二項 (Article 378, paragraph (2)), art-378/par-2 — https://japanlaw.org/ja/companies-act/art-378/par-2 · https://japanlaw.org/l/417AC0000000086/art-378/par-2 - art-378/par-3: 同項第二号 → 会社法 第三百七十八条第二項第二号 (Article 378, paragraph (2), item (ii)), art-378/par-2/item-2 — https://japanlaw.org/ja/companies-act/art-378/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-378/par-2/item-2 - art-378/par-3: 第四号 → 会社法 第三百七十八条第二項第四号 (Article 378, paragraph (2), item (iv)), art-378/par-2/item-4 — https://japanlaw.org/ja/companies-act/art-378/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-378/par-2/item-4 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 会社法 第三百七十八条第二項（会計参与による計算書類等の備置き等） — https://japanlaw.org/ja/companies-act/art-378/par-2 · https://japanlaw.org/l/417AC0000000086/art-378/par-2 - 会社法 第三百七十八条第二項第一号（会計参与による計算書類等の備置き等） — https://japanlaw.org/ja/companies-act/art-378/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-378/par-2/item-1 - 会社法 第三百七十八条第二項第二号（会計参与による計算書類等の備置き等） — https://japanlaw.org/ja/companies-act/art-378/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-378/par-2/item-2 - 会社法 第三百七十八条第二項第三号（会計参与による計算書類等の備置き等） — https://japanlaw.org/ja/companies-act/art-378/par-2/item-3 · https://japanlaw.org/l/417AC0000000086/art-378/par-2/item-3 - 会社法 第三百七十八条第二項第四号（会計参与による計算書類等の備置き等） — https://japanlaw.org/ja/companies-act/art-378/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-378/par-2/item-4 - 会社法 第三百七十八条第三項（会計参与による計算書類等の備置き等） — https://japanlaw.org/ja/companies-act/art-378/par-3 · https://japanlaw.org/l/417AC0000000086/art-378/par-3 - 会社法 第九百十一条第三項第十六号（株式会社の設立の登記） — https://japanlaw.org/ja/companies-act/art-911/par-3/item-16 · https://japanlaw.org/l/417AC0000000086/art-911/par-3/item-16 - 会社法 第九百七十六条第一項第八号（過料に処すべき行為） — https://japanlaw.org/ja/companies-act/art-976/par-1/item-8 · https://japanlaw.org/l/417AC0000000086/art-976/par-1/item-8 --- ## 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 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17