# 会社法 / Companies Act — 第三百七十九条 (Article 379) - 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: 第三百七十九条 (Article 379)（会計参与の報酬等） — address `art-379` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-379 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-379 - 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. --- ### 第三百七十九条（会計参与の報酬等） — (Remunerations for Accounting Advisors) caption: Ministry of Justice translation — Japanese Law Translation Database System art-379 · https://japanlaw.org/ja/companies-act/art-379 · https://japanlaw.org/l/417AC0000000086/art-379 **第一項** 会計参与の報酬等は、定款にその額を定めていないときは、株主総会の決議によって定める。 art-379/par-1 · https://japanlaw.org/ja/companies-act/art-379/par-1 · https://japanlaw.org/l/417AC0000000086/art-379/par-1 The remunerations for accounting advisors are fixed by a resolution at a shareholders meeting if the amount thereof is not prescribed in the articles of incorporation. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 会計参与が二人以上ある場合において、各会計参与の報酬等について定款の定め又は株主総会の決議がないときは、当該報酬等は、前項の報酬等の範囲内において、会計参与の協議によって定める。 art-379/par-2 · https://japanlaw.org/ja/companies-act/art-379/par-2 · https://japanlaw.org/l/417AC0000000086/art-379/par-2 If there are two or more accounting advisors, and there are no provisions in the articles of incorporation or no resolution at a shareholders meeting with respect to the remunerations for each accounting advisor, relevant remunerations are fixed by discussion by the accounting advisors within the extent of the remunerations referred to in the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 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、会計参与の報酬等について意見を述べることができる。 art-379/par-3 · https://japanlaw.org/ja/companies-act/art-379/par-3 · https://japanlaw.org/l/417AC0000000086/art-379/par-3 Accounting advisors (or, if accounting advisors are audit corporation or tax accountancy corporation, the members who are to perform the duties of accounting advisors) may state their opinions on remunerations for the accounting advisors at a shareholders meeting. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-379/par-2: 前項 → 会社法 第三百七十九条第一項 (Article 379, paragraph (1)), art-379/par-1 — https://japanlaw.org/ja/companies-act/art-379/par-1 · https://japanlaw.org/l/417AC0000000086/art-379/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 会社法 第三百七十九条第二項（会計参与の報酬等） — https://japanlaw.org/ja/companies-act/art-379/par-2 · https://japanlaw.org/l/417AC0000000086/art-379/par-2 - 会社法 第四百四条第三項（指名委員会等の権限等） — https://japanlaw.org/ja/companies-act/art-404/par-3 · https://japanlaw.org/l/417AC0000000086/art-404/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 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17