Accountability of Incorporators Article 15 The cases prescribed by Order of the Ministry of Justice as established in Article 78 of the Act are as follows:一 設立時株主が説明を求めた事項について説明をするために調査をすることが必要である場合(次に掲げる場合を除く。)イ 当該設立時株主が創立総会の日より相当の期間前に当該事項を発起人に対して通知した場合ロ 当該事項について説明をするために必要な調査が著しく容易である場合(i) cases where conducting an investigation is needed in order to provide an explanation of the matters for which a Shareholder at Incorporation has sought an explanation (excluding as follows):(a) cases where the Shareholder at Incorporation provided notice of the matter to the incorporator at a reasonable period of time prior to the day of the Organizational Meeting;(b) cases if the investigation required in order to explain the matter is extremely simple;二 設立時株主が説明を求めた事項について説明をすることにより成立後の株式会社その他の者(当該設立時株主を除く。)の権利を侵害することとなる場合(ii) cases where explaining the matter about which a Shareholder at Incorporation sought an explanation would infringe upon the rights of the stock company or another corporation after their formation (excluding the Shareholder at Incorporation);三 設立時株主が当該創立総会において実質的に同一の事項について繰り返して説明を求める場合(iii) cases where a Shareholder at Incorporation repeatedly seeks an explanation regarding in essence the same matter at the Organizational Meeting;四 前三号に掲げる場合のほか、設立時株主が説明を求めた事項について説明をしないことにつき正当な事由がある場合(iv) beyond the cases set forth in the preceding three items, cases where justifiable grounds exist for not explaining a matter for which a Shareholder at Incorporation has sought an explanation.