{"attached_files_info":null,"law_info":{"law_type":"MinisterialOrdinance","law_id":"324M40000040025","law_num":"昭和二十四年大蔵省令第二十五号","law_num_era":"Showa","law_num_year":24,"law_num_type":"MinisterialOrdinance","law_num_num":"025","promulgation_date":"1949-04-07"},"revision_info":{"law_revision_id":"324M40000040025_20010106_412M50000040069","law_type":"MinisterialOrdinance","law_title":"閉鎖機関の残余財産の処分の特例に関する省令","law_title_kana":"へいさきかんのざんよざいさんのしょぶんのとくれいにかんするしょうれい","abbrev":"","category":"産業通則","updated":"2024-07-23T06:26:05+09:00","amendment_promulgate_date":"2000-08-21","amendment_enforcement_date":"2001-01-06","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"412M50000040069","amendment_law_title":null,"amendment_law_title_kana":"","amendment_law_num":"平成十二年大蔵省令第六十九号","amendment_type":"3","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Law","attr":{"Era":"Showa","Lang":"ja","LawType":"MinisterialOrdinance","Num":"025","Year":"24","PromulgateMonth":"04","PromulgateDay":"07"},"children":[{"tag":"LawNum","attr":{},"children":["昭和二十四年大蔵省令第二十五号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"へいさきかんのざんよざいさんのしょぶんのとくれいにかんするしょうれい","Abbrev":"","AbbrevKana":""},"children":["閉鎖機関の残余財産の処分の特例に関する省令"]},{"tag":"EnactStatement","attr":{},"children":["閉鎖機関令（昭和二十二年勅令第七十四号）第十九条の二第二項及び第二十八条の規定に基き、閉鎖機関の残余財産の処分の特例に関する省令を次のように定める。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["民法（明治二十九年法律第八十九号）による社団法人で出資のないもの又は財団法人である閉鎖機関の残余財産は、当該閉鎖機関が定款又は寄附行為をもつて指定した者に帰属する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前項に規定する閉鎖機関が定款又は寄附行為をもつて、残余財産の帰属権利者を指定していないときは、その残余財産は、国庫に帰属する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前条第一項の規定は、法人でない閉鎖機関で出資のないもの又は特別の法令により設立された法人である閉鎖機関で出資のないものの残余財産の帰属に、これを準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前項に規定する閉鎖機関の残余財産の帰属について別段の定がない場合においては、特殊清算人は、閉鎖機関令（昭和二十二年勅令第七十四号。以下令という。）第三条第一項にいう指定日（但し、旧外地銀行、外国銀行及び特別戦時機関の閉鎖に関する省令（昭和二十年大蔵省・外務省・内務省・司法省令第一号）別表に掲げる機関については、令附則第六項の規定により読み替えられた日をいう。）において当該閉鎖機関の構成員であつた者に、平等に残余財産を分配しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["特殊清算人は、前項の規定により残余財産を平等に分配することが著しく公平を欠くと認めるときは、同項の規定にかかわらず、財務大臣の承認を得て、同項に規定するところと異なる方法により、残余財産を分配することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["閉鎖機関が特別の法令により設立されたものである場合において、その法令に残余財産の処分につき別段の定めがあるときは、特殊清算人は、財務大臣が別に定める場合を除き、令第十九条の二第一項及び前条の規定にかかわらず、その定めに従い、残余財産を処分しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["閉鎖機関が商法（明治三十二年法律第四十八号）第二百二十二条第一項の規定に基き、数種の株式を発行する場合において、残余財産の分配につき株式の種類に従い格別の定をしているときは、特殊清算人は、令第十九条の二第一項の規定にかかわらず、その定に従い、残余財産を分配しなければならない。"]}]}]}]}]},{"tag":"SupplProvision","attr":{},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年八月二一日大蔵省令第六九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、平成十三年一月六日から施行する。"]}]}]}]}]}]}}