Accountability of Directors Article 71 The cases prescribed Ministry of Justice Order as established in Article 314 of the Act are as follows:一 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 当該株主が株主総会の日より相当の期間前に当該事項を株式会社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 investigation needs to be performed in order to provide an explanation of the particulars for which a shareholder has sought an explanation (excluding the following cases):(a) cases where the shareholder provided notice of the matter to the stock company a reasonable period of time prior to the day of the Shareholder Meeting;(b) cases where the investigation required in order to explain the matter is extremely simple;二 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株式会社その他の者（当該株主を除く。）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 sought an explanation would infringe the rights of the stock company or another corporation (excluding the shareholder);三 株主が当該株主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 repeatedly seeks an explanation regarding in essence the same matter at the Shareholder Meeting;四 前三号に掲げる場合のほか、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理由がある場合(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 has sought an explanation.
