法令翻訳 http://www.japaneselawtranslat...amp;page=5

(会計参与による計算書類等の備置き等)
第三百七十八条   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。

Keeping and Inspection of Financial Statements by Accounting Advisors
Article 378   Accounting advisors must keep the things listed in the following items at the place designated by the accounting advisors for the period provided for in each such item, pursuant to the provisions of Ministry of Justice Order: 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 (i)   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 a 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 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 (ii)   Provisional Financial Statements and the accounting advisor's report: Five years from the day when the Provisional Financial Statement was prepared. 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 (i)   if the statements listed in each item of the preceding paragraph are prepared in writing, a request to inspect the statements; 二   前号の書面の謄本又は抄本の交付の請求 (ii)   a request for a transcript or extract of the statements referred to in the preceding item; 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 (iii)   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 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 (iv)   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.

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。

The shareholders and creditors of a Company with Accounting Advisor(s) may submit the following request to the accounting advisors at any time during the business hours of the Company with Accounting Advisor(s) (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 such accounting advisors are required to be paid in order to submit the requests listed in item (ii) or item (iv): 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 (i)   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 a 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 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 (ii)   Provisional Financial Statements and the accounting advisor's report: Five years from the day when the Provisional Financial Statement was prepared. 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 (i)   if the statements listed in each item of the preceding paragraph are prepared in writing, a request to inspect the statements; 二   前号の書面の謄本又は抄本の交付の請求 (ii)   a request for a transcript or extract of the statements referred to in the preceding item; 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 (iii)   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 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 (iv)   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.

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。

If it is necessary for the purpose of exercising the rights of a Member of the Parent Company of a Company with Accounting Advisor(s), the relevant Member of the Parent Company may, with the permission of the court, make the requests listed in each item of the preceding paragraph with respect to the things of such Company with Financial Auditor(s) listed in each item of paragraph (1); provided, however, that in order to make the requests listed in item (ii) or item (iv) of the preceding paragraph, the fees designated by such accounting advisor are required to be paid. 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 (i)   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 a 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 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 (ii)   Provisional Financial Statements and the accounting advisor's report: Five years from the day when the Provisional Financial Statement was prepared. 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 (i)   if the statements listed in each item of the preceding paragraph are prepared in writing, a request to inspect the statements; 二   前号の書面の謄本又は抄本の交付の請求 (ii)   a request for a transcript or extract of the statements referred to in the preceding item; 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 (iii)   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 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 (iv)   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.