{"attached_files_info":null,"law_info":{"law_type":"MinisterialOrdinance","law_id":"415M60000010014","law_num":"平成十五年法務省令第十四号","law_num_era":"Heisei","law_num_year":15,"law_num_type":"MinisterialOrdinance","law_num_num":"014","promulgation_date":"2003-03-18"},"revision_info":{"law_revision_id":"415M60000010014_20060501_418M60000010028","law_type":"MinisterialOrdinance","law_title":"会社更生法施行規則","law_title_kana":"かいしゃこうせいほうしこうきそく","abbrev":"","category":"民事","updated":"2024-07-22T00:34:46+09:00","amendment_promulgate_date":"2006-03-29","amendment_enforcement_date":"2006-05-01","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"418M60000010028","amendment_law_title":null,"amendment_law_title_kana":"","amendment_law_num":"平成十八年法務省令第二十八号","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":"Heisei","Lang":"ja","LawType":"MinisterialOrdinance","Num":"014","Year":"15","PromulgateMonth":"03","PromulgateDay":"18"},"children":[{"tag":"LawNum","attr":{},"children":["平成十五年法務省令第十四号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"かいしゃこうせいほうしこうきそく","Abbrev":"","AbbrevKana":""},"children":["会社更生法施行規則"]},{"tag":"EnactStatement","attr":{},"children":["会社更生法（平成十四年法律第百五十四号）第八十三条第五項の規定に基づき、会社更生法施行規則を次のように定める。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財産の評価）"]},{"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":["会社更生法（平成十四年法律第百五十四号。以下「法」という。）第八十三条第四項の貸借対照表及び財産目録に記載し、又は記録すべき財産の評価については、会社計算規則（平成十八年法務省令第十三号）第五条及び第六条の規定を準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前項の財産について法第八十三条第一項の規定により評定した価額がある場合における前項において準用する会社計算規則第五条の規定の適用については、法第八十三条第一項の規定により評定した価額を取得価額とみなす。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1"},"children":["更生会社（法第二条第七項に規定する更生会社をいう。以下同じ。）は、法第八十三条第四項の貸借対照表の資産の部又は負債の部にのれんを計上することができる。"]},{"tag":"Sentence","attr":{"Num":"2"},"children":["この場合においては、当該のれんの価額を付さなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（処分予定財産の評価）"]},{"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":["更生計画（法第二条第二項に規定する更生計画をいう。以下同じ。）において更生会社の財産の譲渡をする旨及びその対価、相手方その他の事項が定められているときは、当該財産については、前条の規定にかかわらず、処分価額を付すことができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（更生会社の事業の全部を廃止する場合における評価）"]},{"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":["更生計画が更生会社の事業の全部の廃止を内容とするものである場合には、前二条の規定にかかわらず、更生会社に属する一切の財産につき、処分価額を付さなければならない。"]}]}]}]}]},{"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、法の施行の日（平成十五年四月一日）から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一八年三月二九日法務省令第二八号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"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":["この省令は、会社法（平成十七年法律第八十六号）の施行の日から施行する。"]}]}]}]}]}]}]}}