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、その者が既に連合国財産の返還等に関する政令の一部を改正する政令（昭和二十六年政令第三百五十五号。以下「第三百五十五号政令」という。）附則第六項から第九項までの規定により支払を請求することができる金額を受領している場合にあつては当該金額につき返還要求の日から同令の施行の日の前日まで、その者が既に株式回復政令第三十一条において準用する同令第二十四条（第九十五号法律第六条第四項及び第六項においてなおその効力を有するものとされる同法による改正前の株式回復政令第二十四条を含む。以下同じ。）第一項の規定により支払を受けることができる金額を受領している場合にあつては当該金額につき返還要求の日から株式回復政令の施行の日の前日までの期間に応じて年五分の利率で計算した金額を更に加算した金額とする。"]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"false","Num":"1"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["前条第一号及び第二号に掲げる者"]}]},{"tag":"Column","attr":{"LineBreak":"false","Num":"2"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["その者が返還政令第十九条（第九十五号法律第二条第五項及び第六項においてなおその効力を有するものとされる同法による改正前の返還政令第十九条を含む。以下同じ。）第一項又は第二項の規定により支払を請求することができる金額（その者が第三百五十五号政令による改正前の返還政令（以下この号において「旧返還政令」という。）第十九条第一項又は第三百五十五号政令附則第五項の規定による支払の請求をすることができる者であり、かつ、これらの号に規定する財産でその譲渡の際その上に旧返還政令第二十三条第一項の規定により消滅した権利が存していたものを譲渡した者であるときは、その者に返還政令第十九条第二項の規定を適用した場合にその者が支払を請求することができる金額）に、次のイからハまでに掲げる場合に応じ、それぞれイからハまでに掲げる倍数を乗じて得た金額（その者が既に同条第一項若しくは第二項又は旧返還政令第十九条第一項若しくは第三百五十五号政令附則第五項の規定により支払を請求することができる金額を受領しているときはこれに相当する金額を、当該財産の価値がその売却（返還政令第十九条第一項に規定する売却をいう。以下同じ。）があつた時からその返還請求（連合国最高司令官からの返還の要求又は当該財産の返還を請求することができる連合国人からの返還の請求をいう。以下同じ。）があつた時までの期間内に通常の減価額をこえて減少しているときは当該返還請求があつた時における当該通常の減価額をこえて減少している部分の価値に相当する金額をそれぞれ控除した金額とし、当該財産の価値が当該期間内にその者の負担において増加しているときは、当該財産の返還請求があつた時における当該価値増加分の価値に相当する金額を加算した金額とする。）"]}]}]},{"tag":"Subitem1","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"false","Num":"1"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["その者が譲渡した財産が土地である場合"]}]},{"tag":"Column","attr":{"LineBreak":"false","Num":"2"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["当該土地の別表第一に定める所在地の区分並びにその売却の時期及びその返還請求の時期に応ずる同表の倍数"]}]}]}]},{"tag":"Subitem1","attr":{"Delete":"false","Hide":"false","Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"false","Num":"1"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["その者が譲渡した財産が建物（その附帯設備を含む。以下同じ。）又は構築物である場合"]}]},{"tag":"Column","attr":{"LineBreak":"false","Num":"2"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["当該建物又は構築物の別表第二に定める構造の区分並びにその売却の時期及びその返還請求の時期に応ずる同表の倍数"]}]}]}]},{"tag":"Subitem1","attr":{"Delete":"false","Hide":"false","Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"false","Num":"1"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["その者が譲渡した財産が動産である場合"]}]},{"tag":"Column","attr":{"LineBreak":"false","Num":"2"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["当該動産の別表第三に定める区分並びにその売却の時期及びその返還請求の時期に応ずる同表の倍数"]}]}]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"false","Num":"1"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["前条第三号に掲げる者"]}]},{"tag":"Column","attr":{"LineBreak":"false","Num":"2"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["権利の返還のため同号に規定する契約を締結した者にあつては、当該契約により設定された権利の当該返還の際における時価（当該返還の際当該権利の目的物の上に返還政令第二十三条第二項又は第三項の規定により消滅した権利（担保権を除く。）があつたときは、当該時価からその消滅した権利の当該返還の際における時価（その消滅した権利が二以上あつたときは、これらの権利の当該返還の際における時価の合計額）を控除した金額）に相当する金額、同号に規定する消滅した権利を当該返還の際有していた者にあつては、その消滅した権利の当該返還の際における時価に相当する金額（これらの者が既に同令第十九条第三項から第五項までの規定により支払を請求することができる金額を受領しているときは、これに相当する金額を控除した金額）"]}]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"false","Num":"1"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["前条第四号に掲げる者"]}]},{"tag":"Column","attr":{"LineBreak":"false","Num":"2"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["その者が譲渡をした持分の返還請求があつた時における時価に相当する金額（その者が既に返還政令第十九条第一項の規定により支払を請求することができる金額を受領しているときは、これに相当する金額を控除した金額）"]}]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"false","Num":"1"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["前条第五号に掲げる者"]}]},{"tag":"Column","attr":{"LineBreak":"false","Num":"2"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["同号に規定する株券の引渡があつたその者に係る特定株式の回復請求（連合国最高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