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行日以後終了する連結会計年度に係る連結財務諸表について適用し、施行日前に終了する事業年度又は連結会計年度に係るものについては、なお、従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一〇年一一月二四日大蔵省令第一三六号"},"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":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令は、平成十一年四月一日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第一条に係る改正規定は、金融システム改革のための関係法律の整備等に関する法律の施行の日（平成十年十二月一日）から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令による改正後の連結財務諸表の用語、様式及び作成方法に関する規則（以下「新連結財務諸表規則」という。）は、第一条に係る改正規定を除き、平成十一年四月一日以後開始する連結会計年度に係る連結財務諸表について適用し、同日前に開始する連結会計年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成十一年四月一日前に開始する連結会計年度に係る連結財務諸表のうち平成十一年四月一日以後に提出される有価証券届出書及び有価証券報告書に記載されるものについては、新連結財務諸表規則第二条第二号及び第六号並びに第十三条第二項及び第三項の規定を適用して作成することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新連結財務諸表規則第二条第二号又は第六号の規定を適用して連結財務諸表を作成する最初の連結会計年度の期首において、新たに子会社又は関連会社に該当することとなると認められる者については、当該連結会計年度の期首から同規則第二条第二号又は第六号に規定する子会社又は関連会社に該当していたものとし、当該連結会計年度の期首において同規則第二条第二号又は第六号に規定する子会社又は関連会社に該当しないこととなると認められる者については、当該連結会計年度の期首から同規則第二条第二号又は第六号に規定する子会社又は関連会社に該当しなかつたものとして連結財務諸表を作成するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成十一年四月一日以後最初に開始する連結会計年度において連結子会社の資産及び負債を全面時価評価法により評価する場合であつて、当該連結会計年度前に、当該連結会計年度前から連結子会社であつた子会社に対する投資とこれに対応する当該子会社の資本との相殺消去の結果生じた差額（以下この項において「評価差額」という。）について原因分析を行つているときは、親会社の持分に相当する資産及び負債の評価差額に基づき少数株主持分に相当する資産及び負債の評価差額を算出し、当該連結会計年度の期首において当該子会社の資産及び負債の評価替え並びに少数株主持分の金額の修正を行うとともに、当該金額に重要性がある場合には、その内容を当該連結会計年度の連結財務諸表に注記するものとする。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一〇年一二月二一日大蔵省令第一七三号","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":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令は、平成十一年四月一日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条中第九十五条の五に係る改正規定（同条第一項第二号に係る改正規定を除く。）、第二条中第六十五条に係る改正規定（同条第一項第二号に係る改正規定を除く。）及び第三条中第五十二条に係る改正規定（同条第一項第二号及び第二項に係る改正規定を除く。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成十一年三月三十一日"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）第九十五条の五の規定（同条第一項第二号の規定を除く。）、第二条の規定による改正後の連結財務諸表の用語、様式及び作成方法に関する規則（以下「新連結財務諸表規則」という。）第六十五条の規定（同条第一項第二号の規定を除く。）及び第三条の規定による改正後の中間財務諸表等の用語、様式及び作成方法に関する規則（以下「新中間財務諸表等規則」という。）第五十二条の規定（同条第一項第二号及び第二項の規定を除く。）は、平成十一年三月三十一日以後終了する事業年度、連結会計年度及び中間会計期間（以下「事業年度等」という。）に係る財務諸表、連結財務諸表及び中間財務諸表について適用し、同日前に終了する事業年度等に係るものについては、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則の規定（第九十五条の五第一項第一号、同条第二項及び同条第三項の規定を除く。）及び新連結財務諸表規則の規定（第六十五条第一項第一号及び第三号、同条第二項並びに同条第三項の規定を除く。）は、平成十一年四月一日以後開始する事業年度及び連結会計年度に係る財務諸表及び連結財務諸表について適用し、同日前に開始する事業年度及び連結会計年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成十一年四月一日前に開始する事業年度及び連結会計年度に係る財務諸表及び連結財務諸表のうち同日以後に提出される有価証券届出書及び有価証券報告書に記載されるものについて適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成十一年四月一日前に開始する事業年度に係る財務諸表のうち同日以後に提出される有価証券届出書及び有価証券報告書に記載されるものについて税効果会計を適用する場合には、当該有価証券届出書及び有価証券報告書に記載されるこれに対応する連結財務諸表についても税効果会計を適用しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第八条の十一、新連結財務諸表規則第十一条及び新中間財務諸表等規則第五条の六の規定を適用して財務諸表、連結財務諸表及び中間財務諸表を作成する最初の事業年度等においては、当該事業年度等よりも前の事業年度等に係る法人税等の調整額は、前期繰越利益金額若しくは前期繰越損失金額又は連結剰余金期首残高若しくは欠損金期首残高の調整項目として処理するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新財務諸表等規則第八条の十一、新連結財務諸表規則第十一条及び新中間財務諸表等規則第五条の六の規定を適用して財務諸表、連結財務諸表及び中間財務諸表を作成する最初の事業年度等の期間中において法人税等の税率が変更された場合には、当該事業年度等の期首及び期末における繰延税金資産及び繰延税金負債は、変更後の法人税等の税率により計算するものとする。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一一年三月三〇日大蔵省令第二二号"},"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":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成十一年四月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令による改正後の連結財務諸表の用語、様式及び作成方法に関する規則（以下「新連結財務諸表規則」という。）は、平成十一年四月一日以後開始する連結会計年度に係る連結財務諸表について適用し、同日前に開始する連結会計年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、平成十一年四月一日前に開始する連結会計年度に係る連結財務諸表のうち平成十一年四月一日以後に提出される有価証券届出書及び有価証券報告書に記載されるものについては、新連結財務諸表規則の規定を適用して作成することができる。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一一年四月一六日大蔵省令第五三号","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":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三条の規定による改正後の財務諸表等の用語、様式及び作成方法に関する規則（以下「新財務諸表等規則」という。）の規定、第四条の規定による改正後の連結財務諸表の用語、様式及び作成方法に関する規則（以下「新連結財務諸表規則」という。）の規定、第五条の規定による改正後の中間財務諸表等の用語、様式及び作成方法に関する規則（以下「新中間財務諸表等規則」という。）の規定及び第六条の規定による改正後の中間連結財務諸表の用語、様式及び作成方法に関する規則（以下「新中間連結財務諸表規則」という。）の規定は、この省令の施行の日以後に提出する有価証券届出書、有価証券報告書又は半期報告書に記載される財務諸表（財務諸表等の用語、様式及び作成方法に関する規則第一条第一項に規定する財務諸表をいう。）及び連結財務諸表（連結財務諸表の用語、様式及び作成方法に関する規則（以下「連結財務諸表規則」という。）第一条第一項に規定する連結財務諸表をいう。）（以下「財務諸表等」という。）並びに中間財務諸表（中間財務諸表等の用語、様式及び作成方法に関する規則第一条第一項に規定する中間財務諸表をいう。）及び中間連結財務諸表（中間連結財務諸表の用語、様式及び作成方法に関する規則（以下「中間連結財務諸表規則」という。）第一条第一項に規定する中間連結財務諸表をいう。）（以下「中間財務諸表等」という。）で平成十一年三月三十一日以後終了する事業年度及び連結会計年度（連結財務諸表規則第三条第二項に規定する連結会計年度をいう。）（以下「事業年度等」という。）並びに中間会計期間及び中間連結会計期間（中間連結財務諸表規則第三条第二項に規定する中間連結会計期間をいう。）（以下「中間会計期間等」という。）に係るものについて適用し、平成十一年三月三十一日前に終了する事業年度等に係るものについては、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成十二年三月三十一日前に終了する事業年度等に係る財務諸表等において、土地の再評価に関する法律（平成十年法律第三十四号）第七条第二項に規定する再評価差額金について、土地の再評価に関する法律の一部を改正する法律（平成十年法律第二十四号）附則第二条の規定により、改正前の土地の再評価に関する法律を適用している場合には、前項の規定にかかわらず、新財務諸表等規則及び新連結財務諸表規則の規定は、同日以後終了する事業年度等に係る財務諸表等から適用し、同日前に終了する事業年度等に係るものについては、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年三月一三日大蔵省令第九号"},"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":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成十二年四月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["改正後の連結財務諸表の用語、様式及び作成方法に関する規則（以下「新連結財務諸表規則」という。）は、平成十二年四月一日以後開始する連結会計年度に係る連結財務諸表について適用し、同日前に開始する連結会計年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、新連結財務諸表規則第四十二条第六項の規定は、平成十二年四月一日前に開始する連結会計年度に係る連結財務諸表から適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成十二年四月一日以後最初に開始する連結会計年度において、その他有価証券のうち時価のあるものについて時価評価を行わない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