{"attached_files_info":null,"law_info":{"law_type":"MinisterialOrdinance","law_id":"418M60000002044","law_num":"平成十八年内閣府令第四十四号","law_num_era":"Heisei","law_num_year":18,"law_num_type":"MinisterialOrdinance","law_num_num":"044","promulgation_date":"2006-04-20"},"revision_info":{"law_revision_id":"418M60000002044_20250625_507M60000002062","law_type":"MinisterialOrdinance","law_title":"特定目的会社の計算に関する規則","law_title_kana":"とくていもくてきかいしゃのけいさんにかんするきそく","abbrev":"","category":"金融・保険","updated":"2025-07-09T15:30:32+09:00","amendment_promulgate_date":"2025-06-25","amendment_enforcement_date":"2025-06-25","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"507M60000002062","amendment_law_title":"特定目的信託財産の計算に関する規則等の一部を改正する内閣府令","amendment_law_title_kana":null,"amendment_law_num":"令和七年内閣府令第六十二号","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":{"Lang":"ja","Era":"Heisei","Year":"18","Num":"044","PromulgateMonth":"04","PromulgateDay":"20","LawType":"MinisterialOrdinance"},"children":[{"tag":"LawNum","attr":{},"children":["平成十八年内閣府令第四十四号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"とくていもくてきかいしゃのけいさんにかんするきそく","Abbrev":"","AbbrevKana":""},"children":["特定目的会社の計算に関する規則"]},{"tag":"EnactStatement","attr":{},"children":["資産の流動化に関する法律（平成十年法律第百五号）の規定に基づき、特定目的会社の貸借対照表、損益計算書、営業報告書及び附属明細書に関する規則（平成十年総理府・大蔵省令第十号）の全部を改正する内閣府令を次のように定める。"]},{"tag":"TOC","attr":{},"children":[{"tag":"TOCLabel","attr":{},"children":["目次"]},{"tag":"TOCPart","attr":{"Num":"1"},"children":[{"tag":"PartTitle","attr":{},"children":["第一編　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第一条―第三条）"]}]},{"tag":"TOCPart","attr":{"Num":"2"},"children":[{"tag":"PartTitle","attr":{},"children":["第二編　会計帳簿"]},{"tag":"TOCChapter","attr":{"Num":"1"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第一章　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第四条）"]}]},{"tag":"TOCChapter","attr":{"Num":"2"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第二章　資産及び負債"]},{"tag":"ArticleRange","attr":{},"children":["（第五条・第六条）"]}]},{"tag":"TOCChapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　純資産"]},{"tag":"TOCSection","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　特定目的会社の社員資本"]},{"tag":"TOCSubsection","attr":{"Num":"1"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第一款　特定出資又は優先出資の交付"]},{"tag":"ArticleRange","attr":{},"children":["（第七条―第十一条）"]}]},{"tag":"TOCSubsection","attr":{"Num":"2"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第二款　利益の配当"]},{"tag":"ArticleRange","attr":{},"children":["（第十二条・第十三条）"]}]},{"tag":"TOCSubsection","attr":{"Num":"3"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第三款　自己特定出資又は自己優先出資"]},{"tag":"ArticleRange","attr":{},"children":["（第十四条）"]}]},{"tag":"TOCSubsection","attr":{"Num":"4"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第四款　資本金等の額の増減"]},{"tag":"ArticleRange","attr":{},"children":["（第十五条・第十六条）"]}]}]},{"tag":"TOCSection","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　設立時の社員資本"]},{"tag":"ArticleRange","attr":{},"children":["（第十七条）"]}]},{"tag":"TOCSection","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　評価・換算差額等"]},{"tag":"ArticleRange","attr":{},"children":["（第十八条）"]}]},{"tag":"TOCSection","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　新優先出資引受権"]},{"tag":"ArticleRange","attr":{},"children":["（第十九条）"]}]}]}]},{"tag":"TOCPart","attr":{"Num":"3"},"children":[{"tag":"PartTitle","attr":{},"children":["第三編　計算関係書類等"]},{"tag":"TOCChapter","attr":{"Num":"1"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第一章　総則"]},{"tag":"TOCSection","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　表示の原則"]},{"tag":"ArticleRange","attr":{},"children":["（第二十条）"]}]},{"tag":"TOCSection","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　計算書類"]},{"tag":"ArticleRange","attr":{},"children":["（第二十一条・第二十二条）"]}]}]},{"tag":"TOCChapter","attr":{"Num":"2"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第二章　貸借対照表"]},{"tag":"ArticleRange","attr":{},"children":["（第二十三条―第三十七条）"]}]},{"tag":"TOCChapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　損益計算書"]},{"tag":"ArticleRange","attr":{},"children":["（第三十八条―第四十六条）"]}]},{"tag":"TOCChapter","attr":{"Num":"4"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第四章　社員資本等変動計算書"]},{"tag":"ArticleRange","attr":{},"children":["（第四十七条）"]}]},{"tag":"TOCChapter","attr":{"Num":"5"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第五章　注記表"]},{"tag":"ArticleRange","attr":{},"children":["（第四十八条―第六十一条）"]}]},{"tag":"TOCChapter","attr":{"Num":"6"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第六章　事業報告"]},{"tag":"ArticleRange","attr":{},"children":["（第六十二条―第六十八条）"]}]},{"tag":"TOCChapter","attr":{"Num":"7"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第七章　附属明細書"]},{"tag":"ArticleRange","attr":{},"children":["（第六十九条）"]}]}]},{"tag":"TOCPart","attr":{"Num":"4"},"children":[{"tag":"PartTitle","attr":{},"children":["第四編　計算書類等の社員への提供"]},{"tag":"ArticleRange","attr":{},"children":["（第七十条）"]}]},{"tag":"TOCPart","attr":{"Num":"5"},"children":[{"tag":"PartTitle","attr":{},"children":["第五編　計算書類の公告等"]},{"tag":"TOCChapter","attr":{"Num":"1"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第一章　計算書類の公告"]},{"tag":"ArticleRange","attr":{},"children":["（第七十一条）"]}]},{"tag":"TOCChapter","attr":{"Num":"2"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第二章　計算書類の要旨の公告"]},{"tag":"TOCSection","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"ArticleRange","attr":{},"children":["（第七十二条）"]}]},{"tag":"TOCSection","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　貸借対照表の要旨"]},{"tag":"ArticleRange","attr":{},"children":["（第七十三条―第七十七条）"]}]},{"tag":"TOCSection","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　損益計算書の要旨"]},{"tag":"ArticleRange","attr":{},"children":["（第七十八条）"]}]},{"tag":"TOCSection","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　雑則"]},{"tag":"ArticleRange","attr":{},"children":["（第七十九条・第八十条）"]}]}]},{"tag":"TOCChapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　雑則"]},{"tag":"ArticleRange","attr":{},"children":["（第八十一条・第八十二条）"]}]}]},{"tag":"TOCPart","attr":{"Num":"6"},"children":[{"tag":"PartTitle","attr":{},"children":["第六編　清算特定目的会社の計算書類等"]},{"tag":"ArticleRange","attr":{},"children":["（第八十三条―第八十七条）"]}]},{"tag":"TOCSupplProvision","attr":{},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附則"]}]}]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Part","attr":{"Num":"1"},"children":[{"tag":"PartTitle","attr":{},"children":["第一編　総則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（目的）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、資産の流動化に関する法律（以下「法」という。）の規定により委任された特定目的会社の計算に関する事項その他の事項について、必要な事項を定めることを目的とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（定義）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令において、「特定資産」、「資産の流動化」、「特定目的会社」、「資産流動化計画」、「優先出資」、「特定出資」、「特定社債」、「特定短期社債」、「特定約束手形」、「資産対応証券」、「特定借入れ」、「特定社員」又は「優先出資社員」とは、それぞれ法第二条又は第二十六条に規定する特定資産、資産の流動化、特定目的会社、資産流動化計画、優先出資、特定出資、特定社債、特定短期社債、特定約束手形、資産対応証券、特定借入れ、特定社員又は優先出資社員をいう。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。"]}]},{"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":["支配社員"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる者をいう。"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の総特定社員の議決権の過半数を有する者"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の総社員（総特定社員及び総優先出資社員をいう。）の議決権の過半数を有する者"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関連当事者"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる者をいう。"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["親会社（会社法（平成十七年法律第八十六号）第二条に規定する親会社をいう。以下同じ。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["子会社（会社法第二条に規定する子会社をいう。以下同じ。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["親会社の子会社"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関連会社（会社（会社法第二条に規定する会社をいう。以下同じ。）が他の会社等（会社（外国会社（会社法第二条に規定する外国会社をいう。）を含む。）、組合（外国における組合に相当するものを含む。）その他これらに準ずる事業体をいう。以下同じ。）の財務及び事業の方針の決定に対して重要な影響を与えることができる場合における当該他の会社等（子会社を除く。）をいう。以下同じ。）及び当該関連会社の子会社（当該関連会社が会社でない場合にあっては、子会社に相当するもの）"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の関係会社（会社等が他の会社の関連会社である場合における当該他の会社をいう。以下同じ。）並びに当該その他の関係会社の親会社（当該その他の関係会社が株式会社でない場合にあっては、親会社に相当するもの）及び子会社（当該その他の関係会社が会社でない場合にあっては、子会社に相当するもの）"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["主要株主（自己又は他人の名義をもって株式会社の総株主の議決権の総数の百分の十以上の議決権（次に掲げる株式に係る議決権を除く。）を保有している株主をいう。）及びその近親者（二親等内の親族をいう。以下同じ。）"]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（１）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["信託業を営む者が信託財産として所有する株式"]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（２）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品取引業（金融商品取引法（昭和二十三年法律第二十五号）第二条第八項に規定する金融商品取引業をいう。第五十八条において同じ。）を行う者が引受け又は売出しを行う業務により取得した株式"]}]}]},{"tag":"Subitem2","attr":{"Num":"3"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（３）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品取引法第百五十六条の二十四第一項に規定する業務を行う者がその業務として所有する株式"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["役員（取締役、会計参与、監査役又は執行役をいう。）及びその近親者"]}]}]},{"tag":"Subitem1","attr":{"Num":"8"},"children":[{"tag":"Subitem1Title","attr":{},"children":["チ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ヘ及びトに掲げる者が他の会社等の議決権の過半数を自己の計算において所有している場合における当該会社等及び当該会社等の子会社（当該会社等が会社でない場合にあっては、子会社に相当するもの）"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["計算関係書類"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げるものをいう。"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["成立の日における貸借対照表"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["各事業年度に係る計算書類（法第百二条第二項に規定する計算書類をいう。以下同じ。）及びその附属明細書"]}]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税効果会計"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表に計上されている資産及び負債の金額と課税所得の計算の結果算定された資産及び負債の金額との間に差異がある場合において、当該差異に係る法人税等（法人税、住民税及び事業税（利益に関連する金額を課税標準として課される事業税をいう。）をいう。以下同じ。）の金額を適切に期間配分することにより、法人税等を控除する前の当期純利益の金額と法人税等の金額を合理的に対応させるための会計処理をいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ヘッジ会計"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ヘッジ手段（資産（将来の取引により確実に発生すると見込まれるものを含む。以下この号において同じ。）若しくは負債（将来の取引により確実に発生すると見込まれるものを含む。以下この号において同じ。）又はデリバティブ取引（財務諸表等の用語、様式及び作成方法に関する規則（昭和三十八年大蔵省令第五十九号）第八条第十四項に規定するデリバティブ取引をいう。以下この条及び第十八条において同じ。）に係る価格変動、金利変動及び為替変動による損失の危険を減殺することを目的とし、かつ、当該損失の危険を減殺することが客観的に認められる取引をいう。以下同じ。）に係る損益とヘッジ対象（ヘッジ手段の対象である資産若しくは負債又はデリバティブ取引をいう。）に係る損益を同一の会計期間に認識するための会計処理をいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["共通支配下関係"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["二以上の者（人格のないものを含む。以下この号において同じ。）が同一の者に支配（一時的な支配を除く。以下この号において同じ。）をされている場合又は二以上の者のうちの一の者が他の全ての者を支配している場合における当該二以上の者に係る関係をいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有形固定資産（特定資産の部に表示される資産であってこれに相当するものを含む。以下この号において同じ。）の取得、建設、開発又は通常の使用によって生じる当該有形固定資産の除去に関する法律上の義務及びこれに準ずるものをいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計方針"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["計算書類の作成に当たって採用する会計処理の原則及び手続をいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["遡及適用"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新たな会計方針を当該事業年度より前の事業年度に係る計算書類に遡って適用したと仮定して会計処理をすることをいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["表示方法"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["計算書類の作成に当たって採用する表示の方法をいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"11"},"children":[{"tag":"ItemTitle","attr":{},"children":["十一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計上の見積り"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["計算書類に表示すべき項目の金額に不確実性がある場合において、計算書類の作成時に入手可能な情報に基づき、それらの合理的な金額を算定することをいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"12"},"children":[{"tag":"ItemTitle","attr":{},"children":["十二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計上の見積りの変更"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新たに入手可能となった情報に基づき、当該事業年度より前の事業年度に係る計算書類の作成に当たってした会計上の見積りを変更することをいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"13"},"children":[{"tag":"ItemTitle","attr":{},"children":["十三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["誤",{"tag":"Ruby","attr":{},"children":["謬",{"tag":"Rt","attr":{},"children":["びゆう"]}]}]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["意図的であるかどうかにかかわらず、計算書類の作成時に入手可能な情報を使用しなかったこと又は誤って使用したことにより生じた誤りをいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"14"},"children":[{"tag":"ItemTitle","attr":{},"children":["十四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["誤",{"tag":"Ruby","attr":{},"children":["謬",{"tag":"Rt","attr":{},"children":["びゆう"]}]},"の訂正"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度より前の事業年度に係る計算書類における誤",{"tag":"Ruby","attr":{},"children":["謬",{"tag":"Rt","attr":{},"children":["びゆう"]}]},"を訂正したと仮定して計算書類を作成することをいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"15"},"children":[{"tag":"ItemTitle","attr":{},"children":["十五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融資産（金銭債権、有価証券及びデリバティブ取引により生じる債権（これらに準ずるものを含む。）をいう。）及び金融負債（金銭債務及びデリバティブ取引により生じる債務（これらに準ずるものを含む。）をいう。）をいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"16"},"children":[{"tag":"ItemTitle","attr":{},"children":["十六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["賃貸等不動産"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["たな卸資産に分類される不動産以外の不動産であって、賃貸又は譲渡による収益又は利益を目的として所有し、又はリースにより使用する権利を有する不動産をいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"17"},"children":[{"tag":"ItemTitle","attr":{},"children":["十七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用権資産"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リースの対象となる資産を使用する権利をいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"18"},"children":[{"tag":"ItemTitle","attr":{},"children":["十八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ファイナンス・リース"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["契約期間の中途において解除することができないリース又はこれに準ずるリースで、借手（リースの当事者のうち、その対象となる資産を使用する権利を取得する者をいう。次号及び第五十七条において同じ。）が、当該リースの対象となる資産からもたらされる経済的利益を実質的に享受することができ、かつ、当該資産の使用に伴って生じる費用等を実質的に負担することとなるものをいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"19"},"children":[{"tag":"ItemTitle","attr":{},"children":["十九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["所有権移転ファイナンス・リース"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ファイナンス・リースのうち、契約上の諸条件に照らしてリースの対象となる資産の所有権が借手に移転すると認められるものをいう。"]}]}]}]},{"tag":"Item","attr":{"Num":"20"},"children":[{"tag":"ItemTitle","attr":{},"children":["二十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["所有権移転外ファイナンス・リース"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ファイナンス・リースのうち、所有権移転ファイナンス・リース以外のものをいう。"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計慣行のしん酌）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令の用語の解釈及び規定の適用に関しては、一般に公正妥当と認められる企業会計の基準その他の企業会計の慣行をしん酌しなければならない。"]}]}]}]}]},{"tag":"Part","attr":{"Num":"2"},"children":[{"tag":"PartTitle","attr":{},"children":["第二編　会計帳簿"]},{"tag":"Chapter","attr":{"Num":"1"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第一章　総則"]},{"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":{"Num":"1","WritingMode":"vertical"},"children":["法第九十九条第一項の規定により特定目的会社が作成すべき会計帳簿に付すべき資産、負債及び純資産の価額その他会計帳簿の作成に関する事項については、この編の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計帳簿は、書面又は電磁的記録（法第四条第四項に規定する電磁的記録をいう。以下同じ。）をもって作成しなければならない。"]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"2"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第二章　資産及び負債"]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資産の評価）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産については、この府令又は法以外の法令に別段の定めがある場合を除き、会計帳簿にその取得価額を付さなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["償却すべき資産については、事業年度の末日（事業年度の末日以外の日において評価すべき場合にあっては、その日。以下この編において同じ。）において、相当の償却を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":{"Num":"1","WritingMode":"vertical"},"children":["次の各号に掲げる資産については、事業年度の末日において当該各号に定める価格を付すべき場合には、当該各号に定める価格を付さなければならない。"]}]},{"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":["事業年度の末日における時価がその時の取得原価より著しく低い資産（当該資産の時価がその時の取得原価まで回復すると認められるものを除く。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業年度の末日における時価"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業年度の末日において予測することができない減損が生じた資産又は減損損失を認識すべき資産"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その時の取得原価から相当の減額をした額"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取立不能のおそれのある債権については、事業年度の末日においてその時に取り立てることができないと見込まれる額を控除しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["債権については、その取得価額が債権金額と異なる場合その他相当の理由がある場合には、適正な価格を付すことができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる資産については、事業年度の末日においてその時の時価又は適正な価格を付すことができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業年度の末日における時価がその時の取得原価より低い資産"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["市場価格のある資産（満期保有目的の債券（満期まで所有する意図をもって保有する債券（満期まで所有する意図をもって取得したものに限る。）をいう。）を除く。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二号に掲げる資産のほか、事業年度の末日においてその時の時価又は適正な価格を付すことが適当な資産"]}]}]}]}]},{"tag":"Article","attr":{"Num":"6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（負債の評価）"]},{"tag":"ArticleTitle","attr":{},"children":["第六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負債については、この府令又は法以外の法令に別段の定めがある場合を除き、会計帳簿に債務額を付さなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる負債については、事業年度の末日においてその時の時価又は適正な価格を付すことができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["将来の費用又は損失（収益の控除を含む。以下この号において同じ。）の発生に備えて、その合理的な見積額のうち当該事業年度の負担に属する金額を費用又は損失として繰り入れることにより計上すべき引当金（社員に対して役務を提供する場合において計上すべき引当金を含む。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["払込みを受けた金額が債務額と異なる社債"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二号に掲げる負債のほか、事業年度の末日においてその時の時価又は適正な価格を付すことが適当な負債"]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　純資産"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　特定目的会社の社員資本"]},{"tag":"Subsection","attr":{"Num":"1"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第一款　特定出資又は優先出資の交付"]},{"tag":"Article","attr":{"Num":"7"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（通則）"]},{"tag":"ArticleTitle","attr":{},"children":["第七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社がその成立後に行う特定出資又は優先出資の交付による特定目的会社の特定資本金増加額（特定社員となる者が当該特定目的会社に対して払込み又は給付をした財産の額をいう。以下この款において同じ。）及び優先資本金増加額（優先出資社員となる者が当該特定目的会社に対して払込みをした財産の額をいう。以下この款において同じ。）については、この款の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する「成立後に行う特定出資又は優先出資の交付」とは、特定目的会社がその成立後において行う次に掲げる場合における特定出資又は優先出資の発行をいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十六条の定めるところにより募集特定出資を引き受ける者の募集を行う場合"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十九条から第四十二条までに定めるところにより募集優先出資を引き受ける者の募集を行う場合"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["転換特定社債（法第五条第一項第二号ハに規定する転換特定社債をいう。以下同じ。）の転換の請求があった場合"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新優先出資引受権（法第五条第一項第二号ニ（２）に規定する新優先出資の引受権をいう。以下同じ。）の行使があった場合"]}]}]}]}]},{"tag":"Article","attr":{"Num":"8"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（募集特定出資を引き受ける者を募集する場合）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十六条の定めるところにより募集特定出資を引き受ける者の募集を行う場合には、特定目的会社の特定資本金増加額は、次に掲げる額の合計額とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十六条第五項において準用する会社法第二百八条第一項の規定により払込みを受けた金銭の額（次のイ又はロに掲げる場合における金銭にあっては、当該イ又はロに定める額）"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["外国の通貨をもって金銭の払込みを受けた場合（ロに掲げる場合を除く。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該外国の通貨につき法第三十六条第一項第四号の期日（同号の期間を定めた場合にあっては、同条第五項において準用する会社法第二百八条第一項の規定により払込みを受けた日。ロにおいて同じ。）の為替相場に基づき算出された額"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該払込みを受けた金銭の額（外国の通貨をもって金銭の払込みを受けた場合における当該外国の通貨につき法第三十六条第一項第四号の期日の為替相場に基づき算出された額を含む。）により特定資本金増加額を計算することが適切でない場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該金銭の当該払込みをした者における当該払込みの直前の帳簿価額"]}]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十六条第五項において準用する会社法第二百八条第二項の規定により現物出資財産（法第三十六条第五項において準用する会社法第二百七条第一項に規定する現物出資財産をいう。以下この条において同じ。）の給付を受けた場合にあっては、当該現物出資財産の法第三十六条第一項第四号の期日（同号の期間を定めた場合にあっては、同条第五項において準用する会社法第二百八条第二項の規定により給付を受けた日）における価額（次のイ又はロに掲げる場合における現物出資財産にあっては、当該イ又はロに定める額）"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社と当該現物出資財産の給付をした者が共通支配下関係にある場合（当該現物出資財産に時価を付すべき場合を除く。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該現物出資財産の当該給付をした者における当該給付の直前の帳簿価額"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["イに掲げる場合以外の場合であって、当該給付を受けた現物出資財産の価額により特定資本金増加額を計算することが適切でないとき"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["イに規定する帳簿価額"]}]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定の適用については、募集特定出資を引き受ける者が出資する金銭以外の財産について法第三十六条第一項第三号に掲げる価額と、当該財産の帳簿価額（当該特定出資に係る特定出資資本金の額を含む。）とが同一の額でなければならないと解してはならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"9"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（募集優先出資を引き受ける者を募集する場合）"]},{"tag":"ArticleTitle","attr":{},"children":["第九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十九条から第四十二条までに定めるところにより募集優先出資を引き受ける者の募集を行う場合には、特定目的会社の優先資本金増加額は、法第四十一条第四項の規定により払込みを受けた金銭の額（次の各号に掲げる場合における金銭にあっては、当該各号に定める額）とする。"]}]},{"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":["外国の通貨をもって金銭の払込みを受けた場合（次号に掲げる場合を除く。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該外国の通貨につき法第四十二条第一項の登記の日の為替相場に基づき算出された額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該払込みを受けた金銭の額（外国の通貨をもって金銭の払込みを受けた場合における当該外国の通貨につき法第四十二条第一項の登記の日の為替相場に基づき算出された額を含む。）により優先資本金増加額を計算することが適切でない場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該金銭の当該払込みをした者における当該払込みの直前の帳簿価額"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"10"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（転換特定社債の転換の請求又は新優先出資引受権の行使があった場合）"]},{"tag":"ArticleTitle","attr":{},"children":["第十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["転換特定社債の転換の請求があった場合には、特定目的会社の優先資本金増加額は、請求の日における当該転換特定社債の適正な価格として付された帳簿価額（当該転換特定社債と区分して、転換特定社債の転換を請求する権利について会計帳簿にその対価相当額を付している場合には、当該対価相当額を含む。）とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新優先出資引受権の行使があった場合には、特定目的会社の優先資本金増加額は、第一号及び第二号に掲げる額の合計額とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["行使時における当該新優先出資引受権の帳簿価額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百四十五条第二項の規定により払込みを受けた金銭の額（次のイ又はロに掲げる場合における金銭にあっては、当該イ又はロに定める額）"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["外国の通貨をもって金銭の払込みを受けた場合（ロに掲げる場合を除く。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該外国の通貨につき当該払込みの時の為替相場に基づき算出された額"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該払込みを受けた金銭の額（外国の通貨をもって金銭の払込みを受けた場合における当該外国の通貨につき当該払込みの時の為替相場に基づき算出された額を含む。）により優先資本金増加額を計算することが適切でない場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該金銭の当該払込みをした者における当該払込みの直前の帳簿価額"]}]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"11"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（設立時又は成立後の義務が履行された場合）"]},{"tag":"ArticleTitle","attr":{},"children":["第十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる義務が履行された場合には、特定目的会社の特定資本金の額は、当該義務の履行により特定目的会社に対して支払われた金銭又は給付された金銭以外の財産の額が増加するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十五条第二項において準用する会社法第五十二条第一項の規定により同項に定める額を支払う義務（当該義務を履行した者が法第十六条第三項第一号の財産を給付した発起人である場合における当該義務に限る。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十六条第五項において準用する会社法第二百十二条第一項各号に掲げる場合において同項の規定により当該各号に定める額を支払う義務"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十六条第五項において準用する会社法第二百十三条の二第一項各号に掲げる場合において同項の規定により当該各号に定める行為をする義務"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第四十二条第五項において準用する会社法第二百十二条第一項第一号に掲げる場合において同項の規定により同号に定める額を支払う義務が履行された場合には、特定目的会社の優先資本金の額は、当該義務の履行により特定目的会社に対して支払われた額が増加するものとする。"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"2"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第二款　利益の配当"]},{"tag":"Article","attr":{"Num":"12"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（利益配当における控除額）"]},{"tag":"ArticleTitle","attr":{},"children":["第十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百十四条第一項第四号に規定する額は、資産につき時価を付するものとした場合（第五条第三項各号及び第六項第一号の場合を除く。）においてその付した時価の総額が当該資産の取得価額の総額を超えるときは、時価を付したことにより増加した貸借対照表上の純資産の額とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"13"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（中間配当における控除額）"]},{"tag":"ArticleTitle","attr":{},"children":["第十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百十五条第三項第五号に規定する額は、最終事業年度の末日において資産につき時価を付するものとした場合（第五条第三項各号及び第六項第一号の場合を除く。）において、その付した時価の総額が当該資産の取得価額の総額を超えるときは、時価を付したことにより増加した最終事業年度に係る貸借対照表上の純資産の額とする。"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"3"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第三款　自己特定出資又は自己優先出資"]},{"tag":"Article","attr":{"Num":"14"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社が当該特定目的会社の特定出資又は優先出資を取得した場合は、その取得価額を、増加すべき自己特定出資（法第五十九条第二項に規定する自己特定出資をいう。以下同じ。）又は自己優先出資（同項に規定する自己優先出資をいう。）の額とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社が自己特定出資の処分又は自己優先出資の処分若しくは消却をする場合は、その帳簿価額を、減少すべき自己特定出資又は自己優先出資の額とする。"]}]}]}]}]},{"tag":"Subsection","attr":{"Num":"4"},"children":[{"tag":"SubsectionTitle","attr":{},"children":["第四款　資本金等の額の増減"]},{"tag":"Article","attr":{"Num":"15"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資本金の額）"]},{"tag":"ArticleTitle","attr":{},"children":["第十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の特定資本金の額は、法第百八条の規定による場合に限り、同条第二項第一号の額に相当する額が減少するものとする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、次に掲げる場合には、特定資本金の額が減少するものと解してはならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定出資の発行の無効の訴えに係る請求を認容する判決が確定した場合"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["設立発行特定出資又は募集特定出資の引受けに係る意思表示その他の特定出資の発行又は自己特定出資の処分に係る意思表示が無効とされ、又は取り消された場合"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の優先資本金の額は、次項に定める場合のほか、法第百九条又は第百十条の規定による場合に限り、それぞれ法第百九条第二項第一号の額又は法第百十条第一項第二号の額に相当する額が減少するものとする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、次に掲げる場合には、優先資本金の額が減少するものと解してはならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["優先出資の発行の無効の訴えに係る請求を認容する判決が確定した場合"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["募集優先出資の引受けに係る意思表示その他の優先出資の発行又は自己優先出資の処分に係る意思表示が無効とされ、又は取り消された場合"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社が法第百五十九条第一項の社員総会の承認を経て優先資本金の額の減少する場合には、当該特定目的会社が資産流動化計画の定めるところに従い、優先資本金から減ずるべき額として定めた額が減少するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"16"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（剰余金の額）"]},{"tag":"ArticleTitle","attr":{},"children":["第十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の剰余金の額は、次の各号に掲げる場合に限り、当該各号に定める額が増加するものとする。"]}]},{"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":["当期純利益金額が生じた場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該当期純利益金額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号に掲げるもののほか、剰余金の額を増加すべき場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["剰余金の額を増加する額として適切な額"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の剰余金の額は、法第百十四条に規定する利益の配当及び法第百十五条に規定する中間配当をした場合のほか、次の各号に掲げる場合に限り、当該各号に定める額が減少するものとする。"]}]},{"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":["当期純損失金額が生じた場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該当期純損失金額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号に掲げるもののほか、剰余金の額を減少すべき場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["剰余金の額を減少する額として適切な額"]}]}]}]}]}]}]}]},{"tag":"Section","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　設立時の社員資本"]},{"tag":"Article","attr":{"Num":"17"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の設立に際して特定社員となる発起人が特定目的会社に対して払込み又は給付をした財産の額とは、次に掲げる額の合計額（零未満にあっては、零）とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第十九条第一項の規定により払込みを受けた金銭の額（次のイ又はロに掲げる場合における金銭にあっては、当該イ又はロに定める額）"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["外国の通貨をもって金銭の払込みを受けた場合（ロに掲げる場合を除く。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該外国の通貨につき払込みがあった日の為替相場に基づき算出された金額"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該払込みを受けた金銭の額（外国の通貨をもって金銭の払込みを受けた場合における当該外国の通貨につき払込みがあった日の為替相場に基づき算出された金額を含む。）により特定資本金の額として計上すべき額を計算することが適切でない場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該金銭の当該払込みをした者における当該払込みの直前の帳簿価額"]}]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第十九条第一項の規定により金銭以外の財産（以下この条において「現物出資財産」という。）の給付を受けた場合にあっては、当該現物出資財産の給付があった日における価額（次のイ又はロに掲げる場合における現物出資財産にあっては、当該イ又はロに定める額）"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社と当該現物出資財産の給付をした者が共通支配下関係となる場合（当該現物出資財産に時価を付すべき場合を除く。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該現物出資財産の当該給付をした者における当該給付の直前の帳簿価額"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["イに掲げる場合以外の場合であって、当該給付を受けた現物出資財産の価額により特定資本金の額として計上すべき額を計算することが適切でないとき"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["イに規定する帳簿価額"]}]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["設立時の特定目的会社の剰余金の額は、零とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第二号の規定の適用については、現物出資財産について定款（法第十六条第二項に規定する定款をいう。以下同じ。）に定めた額と、当該現物出資財産の帳簿価額（当該出資に係る特定資本金の額を含む。）とが同一の額でなければならないと解してはならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　評価・換算差額等"]},{"tag":"Article","attr":{"Num":"18"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げるものその他資産、負債又は社員資本以外のものであっても、純資産の部の項目として計上することが適当であると認められるものは、純資産として計上することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産又は負債（デリバティブ取引により生じる正味の資産又は負債を含む。以下この号において同じ。）につき時価を付すものとする場合における当該資産又は負債の評価差額（利益又は損失に計上するもの及び次号に掲げる評価差額を除く。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ヘッジ会計を適用する場合におけるヘッジ手段に係る損益又は評価差額"]}]}]}]}]}]},{"tag":"Section","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　新優先出資引受権"]},{"tag":"Article","attr":{"Num":"19"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社が新優先出資引受権付特定社債を発行する場合には、当該新優先出資引受権と引換えにされた金銭の払込みの金額又は当該特定目的会社に対する債権をもってされた相殺の額その他適切な価格を、増加すべき新優先出資引受権の額とする。"]}]}]}]}]}]}]},{"tag":"Part","attr":{"Num":"3"},"children":[{"tag":"PartTitle","attr":{},"children":["第三編　計算関係書類等"]},{"tag":"Chapter","attr":{"Num":"1"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第一章　総則"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　表示の原則"]},{"tag":"Article","attr":{"Num":"20"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第二十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["計算関係書類に係る事項の金額は、一円単位、千円単位又は百万円単位をもって表示するものとする。"]}]}]},{"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":["計算関係書類は、日本語をもって表示するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、その他の言語をもって表示することが不当でない場合は、この限りでない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["計算関係書類（各事業年度に係る計算書類の附属明細書を除く。）の作成については、貸借対照表、損益計算書その他計算関係書類を構成するものごとに、一の書面その他の資料として作成をしなければならないものと解してはならない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　計算書類"]},{"tag":"Article","attr":{"Num":"21"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（成立の日の貸借対照表）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百二条第一項の規定により作成すべき貸借対照表は、特定目的会社の成立の日における会計帳簿に基づき作成しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"22"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（各事業年度に係る計算書類）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百二条第二項に規定する内閣府令で定めるものは、この編の規定に従い作成される社員資本等変動計算書及び注記表とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["各事業年度に係る計算書類及びその附属明細書の作成に係る期間は、当該事業年度の前事業年度の末日の翌日（当該事業年度の前事業年度がない場合にあっては、成立の日）から当該事業年度の末日までの期間とする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、当該期間は、一年（事業年度の末日を変更する場合における変更後の最初の事業年度については、一年六箇月）を超えることができない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百二条第二項の規定により作成すべき各事業年度に係る計算書類及びその附属明細書は、当該事業年度に係る会計帳簿に基づき作成しなければならない。"]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"2"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第二章　貸借対照表"]},{"tag":"Article","attr":{"Num":"23"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（通則）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表については、この章の定めるところによる。"]}]}]}]},{"tag":"Article","attr":{"Num":"24"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（貸借対照表の区分）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表は、次に掲げる部に区分して表示しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負債"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["純資産"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産の部には、特定資産の部及びその他の資産の部を設け、各部の各項目は、当該項目に係る資産を示す適当な名称を付さなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負債の部の各項目は、当該項目に係る負債を示す適当な名称を付さなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"25"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定資産の部）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定資産は、特定資産の部に表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定資産の部は、適当な項目に区分しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、各項目は、適当な項目に細分しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"26"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（その他の資産の部）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定資産以外の資産は、その他の資産の部に表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の資産の部は、次に掲げる項目に区分しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、各項目（第二号に掲げる項目を除く。）は、適当な項目に細分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["流動資産"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定資産"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延資産"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定資産に係る項目は、次に掲げる項目に区分しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、各項目は、適当な項目に細分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有形固定資産"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["無形固定資産"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資その他の資産"]}]}]}]}]},{"tag":"Article","attr":{"Num":"27"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資産の内容）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次の各号に掲げる資産は、当該各号に定めるものに属するものとする。"]}]},{"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":["次に掲げる資産"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["流動資産"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["現金及び預金（一年内に期限の到来しない預金を除く。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["受取手形（通常の取引（当該特定目的会社の事業活動において、経常的に又は短期間に循環して発生する取引をいう。以下この章において同じ。）に基づいて発生した手形債権（破産債権、再生債権、更生債権その他これらに準ずる債権で一年内に弁済を受けることができないことが明らかなものを除く。）をいう。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業未収入金（通常の取引に基づいて発生した事業上の未収金（当該未収金に係る債権が破産債権、再生債権、更生債権その他これらに準ずる債権で一年内に弁済を受けることができないことが明らかなものである場合における当該未収金を除く。）をいう。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["所有権移転ファイナンス・リースにおけるリース債権のうち、通常の取引に基づいて発生したもの（破産債権、再生債権、更生債権その他これらに準ずる債権で一年内に回収されないことが明らかなものを除く。）及び通常の取引以外の取引に基づいて発生したもので一年内に期限が到来するもの"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["所有権移転外ファイナンス・リースにおけるリース投資資産のうち、通常の取引に基づいて発生したもの（破産債権、再生債権、更生債権その他これらに準ずる債権で一年内に回収されないことが明らかなものを除く。）及び通常の取引以外の取引に基づいて発生したもので一年内に期限が到来するもの"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["売買目的有価証券（時価の変動により利益を得ることを目的として保有する有価証券をいう。）及び一年内に満期の到来する有価証券"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商品（販売の目的をもって所有する土地、建物その他の不動産を含む。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"8"},"children":[{"tag":"Subitem1Title","attr":{},"children":["チ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["製品、副産物及び作業くず"]}]}]},{"tag":"Subitem1","attr":{"Num":"9"},"children":[{"tag":"Subitem1Title","attr":{},"children":["リ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["半製品（自製部分品を含む。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"10"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヌ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["原料及び材料（購入部分品を含む。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"11"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ル"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["仕掛品及び半成工事"]}]}]},{"tag":"Subitem1","attr":{"Num":"12"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヲ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["消耗品、消耗工具、器具及び備品その他の貯蔵品であって、相当な価額以上のもの"]}]}]},{"tag":"Subitem1","attr":{"Num":"13"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ワ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前渡金（破産債権、再生債権、更生債権その他これらに準ずる債権で一年内に弁済を受けることができないことが明らかなものである場合における当該前渡金を除く。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"14"},"children":[{"tag":"Subitem1Title","attr":{},"children":["カ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前払費用であって、一年内に費用となるべきもの"]}]}]},{"tag":"Subitem1","attr":{"Num":"15"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヨ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["未収収益"]}]}]},{"tag":"Subitem1","attr":{"Num":"16"},"children":[{"tag":"Subitem1Title","attr":{},"children":["タ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の資産であって、一年内に現金化することができると認められるもの"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる資産（イからトまで及びリに掲げる資産については、事業の用に供するものに限る。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有形固定資産"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["建物及び暖房、照明、通風等の付属設備"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["構築物（ドック、橋、岸壁、さん橋、軌道、貯水池、坑道、煙突その他土地に定着する土木設備又は工作物をいう。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["機械及び装置並びにホイスト、コンベヤー、起重機等の搬送設備その他の付属設備"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["船舶及び水上運搬具"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["鉄道車両、自動車その他の陸上運搬具"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["工具、器具及び備品（耐用年数が一年以上のものに限る。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["土地"]}]}]},{"tag":"Subitem1","attr":{"Num":"8"},"children":[{"tag":"Subitem1Title","attr":{},"children":["チ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["建設仮勘定（イからトまでに掲げる資産で事業の用に供するものを建設した場合における支出及び当該建設の目的のために充当した材料をいう。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"9"},"children":[{"tag":"Subitem1Title","attr":{},"children":["リ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用権資産（リースの対象となる資産がイからトまで及びヌに掲げるものである場合に限る。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"10"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヌ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の有形資産であって、有形固定資産に属する資産とすべきもの"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる資産"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["無形固定資産"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特許権"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借地権（地上権を含む。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["商標権"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["実用新案権"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["意匠権"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["鉱業権"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["漁業権（入漁権を含む。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"8"},"children":[{"tag":"Subitem1Title","attr":{},"children":["チ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ソフトウエア"]}]}]},{"tag":"Subitem1","attr":{"Num":"9"},"children":[{"tag":"Subitem1Title","attr":{},"children":["リ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用権資産（リースの対象となる資産がイからホまで、ト、チ及びヌに掲げるものである場合に限る。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"10"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヌ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の無形資産であって、無形固定資産に属する資産とすべきもの"]}]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる資産"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資その他の資産"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["流動資産に属しない有価証券"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["出資金"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["長期貸付金"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延税金資産"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["所有権移転ファイナンス・リースにおけるリース債権のうち第一号ニに掲げるもの以外のもの"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["所有権移転外ファイナンス・リースにおけるリース投資資産のうち第一号ホに掲げるもの以外のもの"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用権資産（リースの対象となる資産がチ及びリに掲げるものである場合に限る。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"8"},"children":[{"tag":"Subitem1Title","attr":{},"children":["チ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の資産であって、投資その他の資産に属する資産とすべきもの"]}]}]},{"tag":"Subitem1","attr":{"Num":"9"},"children":[{"tag":"Subitem1Title","attr":{},"children":["リ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の資産であって、流動資産、有形固定資産、無形固定資産又は繰延資産に属しないもの"]}]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延資産として計上することが適当であると認められるもの"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延資産"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する「一年内」とは、次の各号に掲げる貸借対照表の区分に応じ、当該各号に定める日から起算して一年以内の日をいう（以下この編において同じ。）。"]}]},{"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":["成立の日における貸借対照表"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の成立の日"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業年度に係る貸借対照表"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業年度の末日の翌日"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"28"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（負債の部の区分）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負債の部は、次に掲げる項目に区分しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、各項目は、適当な項目に細分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["流動負債"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定負債"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["内容の異なる数種類の特定社債を発行する場合には、その種類ごとに表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"29"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（負債の内容）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次の各号に掲げる負債は、当該各号に定めるものに属するものとする。"]}]},{"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":["次に掲げる負債"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["流動負債"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定約束手形"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業未払金（通常の取引に基づいて発生した事業上の未払金をいう。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定短期社債"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定借入れ（一年内に返済されないと認められるものを除く。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前受金"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金（資産に係る引当金及び一年内に使用されないと認められるものを除く。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["通常の取引に関連して発生する未払金又は預り金で一般の取引慣行として発生後短期間に支払われるもの"]}]}]},{"tag":"Subitem1","attr":{"Num":"8"},"children":[{"tag":"Subitem1Title","attr":{},"children":["チ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["未払費用"]}]}]},{"tag":"Subitem1","attr":{"Num":"9"},"children":[{"tag":"Subitem1Title","attr":{},"children":["リ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前受収益"]}]}]},{"tag":"Subitem1","attr":{"Num":"10"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヌ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース負債のうち、一年内に期限が到来するもの"]}]}]},{"tag":"Subitem1","attr":{"Num":"11"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ル"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務のうち、一年内に履行されると認められるもの"]}]}]},{"tag":"Subitem1","attr":{"Num":"12"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヲ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の負債であって、一年内に支払われ、又は返済されると認められるもの"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる負債"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定負債"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定社債（前号ハに掲げる特定短期社債及び流動負債に掲げる特定社債を除く。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定借入れ（前号ニに掲げる特定借入れを除く。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金（資産に係る引当金及び前号ヘに掲げる引当金を除く。）"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延税金負債"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース負債のうち、前号ヌに掲げるもの以外のもの"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務のうち、前号ルに掲げるもの以外のもの"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の負債であって、流動負債に属しないもの"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"30"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（純資産の部の区分）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["純資産の部は、次に掲げる項目に区分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社員資本"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["評価・換算差額等"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新優先出資引受権"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社員資本に係る項目は、次に掲げる項目に区分しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第六号及び第七号に掲げる項目は、控除項目とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定資本金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["優先資本金"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定出資申込証拠金又は特定出資払込金"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["優先出資申込証拠金又は優先出資払込金"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["剰余金"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自己特定出資"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自己優先出資"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第二号、第四号及び第七号に掲げる項目は、内容の異なる数種類の優先出資を発行する場合には、その種類ごとに表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["剰余金に係る項目は、次に掲げる項目に区分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["任意積立金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期未処分利益又は当期未処理損失"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第一号に掲げる項目については、適当な名称を付した項目に細分することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["評価・換算差額等に係る項目は、次に掲げる項目その他適当な名称を付した項目に細分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他有価証券評価差額金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延ヘッジ損益"]}]}]}]}]},{"tag":"Article","attr":{"Num":"31"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（貸倒引当金等の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["各資産に係る引当金は、次項の規定による場合のほか、当該各資産の項目に対する控除項目として、貸倒引当金その他当該引当金の設定目的を示す名称を付した項目をもって表示しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、流動資産、有形固定資産、無形固定資産、投資その他の資産又は繰延資産の区分に応じ、これらの資産に対する控除項目として一括して表示することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["各資産に係る引当金は、当該各資産の金額から直接控除し、その控除残高を当該各資産の金額として表示することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"32"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（有形固定資産に対する減価償却累計額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["各有形固定資産に対する減価償却累計額は、次項の規定による場合のほか、当該各有形固定資産の項目に対する控除項目として、減価償却累計額の項目をもって表示しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、これらの有形固定資産に対する控除項目として一括して表示することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["各有形固定資産に対する減価償却累計額は、当該各有形固定資産の金額から直接控除し、その控除残高を当該各有形固定資産の金額として表示することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"33"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（有形固定資産に対する減損損失累計額の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["各有形固定資産に対する減損損失累計額は、次項及び第三項の規定による場合のほか、当該各有形固定資産の金額（前条第二項の規定により有形固定資産に対する減価償却累計額を当該有形固定資産の金額から直接控除しているときは、その控除後の金額）から直接控除し、その控除残高を当該各有形固定資産の金額として表示しなければならない。"]}]}]},{"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":["減価償却を行う各有形固定資産に対する減損損失累計額は、当該各有形固定資産の項目に対する控除項目として、減損損失累計額の項目をもって表示することができる。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、これらの有形固定資産に対する控除項目として一括して表示することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第一項及び前項の規定により減価償却累計額及び減損損失累計額を控除項目として表示する場合には、減損損失累計額を減価償却累計額に合算して、減価償却累計額の項目をもって表示することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"34"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（無形固定資産の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["各無形固定資産に対する減価償却累計額及び減損損失累計額は、当該各無形固定資産の金額から直接控除し、その控除残高を当該各無形固定資産の金額として表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"35"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（支配社員株式等の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["支配社員の株式又は出資金は、支配社員株式又は支配社員出資金の項目をもって別に表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"36"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（繰延税金資産等の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延税金資産の金額及び繰延税金負債の金額については、その差額のみを繰延税金資産又は繰延税金負債として固定資産又は固定負債に表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"37"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（繰延資産の表示）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["各繰延資産に対する償却累計額は、当該各繰延資産の金額から直接控除し、その控除残高を各繰延資産の金額として表示しなければならない。"]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　損益計算書"]},{"tag":"Article","attr":{"Num":"38"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（通則）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書については、この章の定めるところによる。"]}]}]}]},{"tag":"Article","attr":{"Num":"39"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（損益計算書の区分）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書は、次に掲げる項目に区分して表示しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、各項目について細分することが適当な場合には、適当な項目に細分することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業収益"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業費用"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業外収益"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業外費用"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特別利益"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特別損失"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特別利益に属する利益は、前期損益修正益その他の項目の区分に従い、細分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":{"Num":"1","WritingMode":"vertical"},"children":["特別損失に属する損失は、前期損益修正損、減損損失（特別損失の性質を有する場合に限る。）、災害による損失その他の項目の区分に従い、細分しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の規定にかかわらず、前二項の各利益又は各損失のうち、その金額が重要でないものについては、当該利益又は損失を細分しないこととすることができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書の各項目は、当該項目に係る収益若しくは費用又は利益若しくは損失の性質を示す適当な名称を付さなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"40"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（営業損益金額）"]},{"tag":"ArticleTitle","attr":{},"children":["第四十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産の流動化に関する業務及びその附帯業務に関する収益又は費用は、営業収益又は営業費用の各項目に表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業収益の合計額から営業費用の合計額を減じて得た額（以下「営業損益金額」という。）は、営業利益金額として表示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":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、営業損益金額が零未満である場合には、零から営業損益金額を減じて得た額を営業損失金額として表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"41"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（経常損益金額）"]},{"tag":"ArticleTitle","attr":{},"children":["第四十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業損益金額に営業外収益を加えて得た額から営業外費用を減じて得た額（以下「経常損益金額」という。）は、経常利益金額として表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、経常損益金額が零未満である場合には、零から経常損益金額を減じて得た額を経常損失金額として表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"42"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（税引前当期純損益金額）"]},{"tag":"ArticleTitle","attr":{},"children":["第四十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["経常損益金額に特別利益を加えて得た額から特別損失を減じて得た額（以下「税引前当期純損益金額」という。）は、税引前当期純利益金額として表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、税引前当期純損益金額が零未満である場合には、零から税引前当期純損益金額を減じて得た額を税引前当期純損失金額として表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"43"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（税等）"]},{"tag":"ArticleTitle","attr":{},"children":["第四十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる項目の金額は、その内容を示す名称を付した項目をもって、税引前当期純利益金額又は税引前当期純損失金額の次に表示しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度に係る法人税等"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法人税等調整額（税効果会計の適用により計上される前号に掲げる法人税等の調整額をいう。）"]}]}]}]},{"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":["法人税等の更正、決定等による納付税額又は還付税額がある場合には、前項第一号に掲げる項目の次に、その内容を示す名称を付した項目をもって表示するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、これらの金額の重要性が乏しい場合は、同号に掲げる項目の金額に含めて表示することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"44"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（当期純損益金額）"]},{"tag":"ArticleTitle","attr":{},"children":["第四十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一号及び第二号に掲げる額の合計額から第三号及び第四号に掲げる額の合計額を減じて得た額（以下「当期純損益金額」という。）は、当期純利益金額として表示しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前当期純損益金額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第二項に規定する場合（同項ただし書の場合を除く。）において、還付税額があるときは、当該還付税額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第一項第一号及び第二号に掲げる項目の金額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第二項に規定する場合（同項ただし書の場合を除く。）において、納付税額があるときは、当該納付税額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、当期純損益金額が零未満である場合には、零から当期純損益金額を減じて得た額を当期純損失金額として表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"45"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（当期未処分利益又は当期未処理損失）"]},{"tag":"ArticleTitle","attr":{},"children":["第四十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる額は、その内容を示す適当な名称を付して前条の当期純利益金額又は当期純損失金額の次に表示しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前期繰越利益又は前期繰越損失の額（遡及適用又は誤",{"tag":"Ruby","attr":{},"children":["謬",{"tag":"Rt","attr":{},"children":["びゆう"]}]},"の訂正（以下「遡及適用等」という。）をした場合にあっては、遡及適用等をした後の額をいう。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一定の目的のために留保した利益のその目的に従う取り崩しの額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百十五条第一項の金銭の分配の額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第一号に規定する前期繰越利益又は前期繰越損失の額につき遡及適用等をした場合にあっては、遡及適用等をする前の前期繰越利益又は前期繰越損失の額及びこれに対する影響額を区分表示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":{"Num":"1","WritingMode":"vertical"},"children":["前条の当期純利益金額又は当期純損失金額に第一項各号に掲げる額を加減した額は、当期未処分利益又は当期未処理損失として表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"46"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（包括利益）"]},{"tag":"ArticleTitle","attr":{},"children":["第四十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書には、包括利益に関する事項を表示することができる。"]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"4"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第四章　社員資本等変動計算書"]},{"tag":"Article","attr":{"Num":"47"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第四十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社員資本等変動計算書については、この条に定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社員資本等変動計算書は、次に掲げる項目に区分して表示しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社員資本"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["評価・換算差額等"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新優先出資引受権"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社員資本は、次に掲げる項目に区分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定資本金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["優先資本金"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定出資申込証拠金又は特定出資払込金"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["優先出資申込証拠金又は優先出資払込金"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["剰余金"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自己特定出資"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自己優先出資"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["剰余金は、次に掲げる項目に区分しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第一号に掲げる項目は、適当な名称を付した項目に細分することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["任意積立金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期未処分利益又は当期未処理損失"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["評価・換算差額等に係る項目は、次に掲げる項目その他適当な名称を付した項目に細分することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他有価証券評価差額金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延ヘッジ損益"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定資本金、優先資本金、剰余金、自己特定出資及び自己優先出資に係る項目は、それぞれ次に掲げるものについて明らかにしなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第二号に掲げるものは、各変動事由ごとに当期変動額及び変動事由を明らかにしなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期首残高（遡及適用等をした場合にあっては、当期首残高及びこれに対する影響額。次項において同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期変動額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期末残高"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["評価・換算差額等及び新優先出資引受権に係る項目は、それぞれ次に掲げるものについて明らかにしなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第二号に掲げるものについては、その主要なものを変動事由とともに明らかにすることを妨げない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期首残高"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期変動額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期末残高"]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"5"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第五章　注記表"]},{"tag":"Article","attr":{"Num":"48"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（通則）"]},{"tag":"ArticleTitle","attr":{},"children":["第四十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["注記表については、この章の定めるところによる。"]}]}]}]},{"tag":"Article","attr":{"Num":"49"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（注記表の区分）"]},{"tag":"ArticleTitle","attr":{},"children":["第四十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["注記表は、次に掲げる項目に区分して表示しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["継続企業の前提に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["重要な会計方針に係る事項に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計方針の変更に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["表示方法の変更に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計上の見積りに関する注記"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計上の見積りの変更に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["誤",{"tag":"Ruby","attr":{},"children":["謬",{"tag":"Rt","attr":{},"children":["びゆう"]}]},"の訂正に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社員資本等変動計算書に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"11"},"children":[{"tag":"ItemTitle","attr":{},"children":["十一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税効果会計に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"12"},"children":[{"tag":"ItemTitle","attr":{},"children":["十二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リースに関する注記"]}]}]},{"tag":"Item","attr":{"Num":"13"},"children":[{"tag":"ItemTitle","attr":{},"children":["十三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"14"},"children":[{"tag":"ItemTitle","attr":{},"children":["十四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["賃貸等不動産に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"15"},"children":[{"tag":"ItemTitle","attr":{},"children":["十五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関係当事者との取引に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"16"},"children":[{"tag":"ItemTitle","attr":{},"children":["十六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一口当たり情報に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"17"},"children":[{"tag":"ItemTitle","attr":{},"children":["十七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["重要な後発事象に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"18"},"children":[{"tag":"ItemTitle","attr":{},"children":["十八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["収益認識に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"19"},"children":[{"tag":"ItemTitle","attr":{},"children":["十九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の注記"]}]}]}]}]},{"tag":"Article","attr":{"Num":"50"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（注記の方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表、損益計算書又は社員資本等変動計算書の特定の項目に関連する注記については、その関連を明らかにしなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"51"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（継続企業の前提に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["継続企業の前提に関する注記は、当該特定目的会社の事業年度の末日において、特定目的会社が資産流動化計画の計画期間にわたって事業活動を継続するとの前提（以下この条において「継続企業の前提」という。）に重要な疑義を生じさせるような事象又は状況が存在する場合であって、当該事象又は状況を解消し、又は改善するための対応をしてもなお継続企業の前提に関する重要な不確実性が認められるとき（当該特定目的会社の事業年度の末日後に当該重要な不確実性が認められなくなった場合を除く。）における次に掲げる事項とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事象又は状況が存在する旨及びその内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事象又は状況を解消し、又は改善するための対応策"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該重要な不確実性が認められる旨及びその理由"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該重要な不確実性の影響を計算書類に反映しているか否かの別"]}]}]}]}]},{"tag":"Article","attr":{"Num":"52"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（重要な会計方針に係る事項に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["重要な会計方針に係る事項に関する注記は、会計方針に関する次に掲げる事項（重要性の乏しいものを除く。）とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産の評価基準及び評価方法"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定資産の減価償却の方法"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金の計上基準"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["収益及び費用の計上基準"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他計算書類の作成のための基本となる重要な事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社が顧客との契約に基づく義務の履行の状況に応じて当該契約から生ずる収益を認識するときは、前項第四号に掲げる事項には、次に掲げる事項を含むものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社の主要な事業における顧客との契約に基づく主な義務の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号に規定する義務に係る収益を認識する通常の時点"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二号に掲げるもののほか、当該特定目的会社が重要な会計方針に含まれると判断したもの"]}]}]}]}]},{"tag":"Article","attr":{"Num":"52_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計方針の変更に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十二条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["会計方針の変更に関する注記は、一般に公正妥当と認められる会計方針を他の一般に公正妥当と認められる会計方針に変更した場合における次に掲げる事項（重要性の乏しいものを除く。）とする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、会計監査人設置会社（法第二十一条第二項第二号に規定する会計監査人設置会社をいう。以下同じ。）でない特定目的会社にあっては、第四号ロ及びハに掲げる事項を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更の理由"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["遡及適用をした場合には、当該事業年度の期首における純資産額に対する影響額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度より前の事業年度の全部又は一部について遡及適用をしなかった場合には、次に掲げる事項（当該会計方針の変更を会計上の見積りの変更と区別することが困難なときは、ロに掲げる事項を除く。）"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["計算書類の主な項目に対する影響額"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度より前の事業年度の全部又は一部について遡及適用をしなかった理由並びに当該会計方針の変更の適用方法及び適用開始時期"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計方針の変更が当該事業年度の翌事業年度以降の財産又は損益に影響を及ぼす可能性がある場合であって、当該影響に関する事項を注記することが適切であるときは、当該事項"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"52_3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（表示方法の変更に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十二条の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["表示方法の変更に関する注記は、一般に公正妥当と認められる表示方法を他の一般に公正妥当と認められる表示方法に変更した場合における次に掲げる事項（重要性の乏しいものを除く。）とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該表示方法の変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該表示方法の変更の理由"]}]}]}]}]},{"tag":"Article","attr":{"Num":"52_4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計上の見積りに関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十二条の四"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計上の見積りに関する注記は、次に掲げる事項とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計上の見積りにより当該事業年度に係る計算書類にその額を計上した項目であって、翌事業年度に係る計算書類に重要な影響を及ぼす可能性があるもの"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度に係る計算書類の前号に掲げる項目に計上した額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号に掲げるもののほか、第一号に掲げる項目に係る会計上の見積りの内容に関する理解に資する情報"]}]}]}]}]},{"tag":"Article","attr":{"Num":"52_5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計上の見積りの変更に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十二条の五"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計上の見積りの変更に関する注記は、会計上の見積りの変更をした場合における次に掲げる事項（重要性の乏しいものを除く。）とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計上の見積りの変更の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計上の見積りの変更の計算書類の項目に対する影響額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計上の見積りの変更が当該事業年度の翌事業年度以降の財産又は損益に影響を及ぼす可能性があるときは、当該影響に関する事項"]}]}]}]}]},{"tag":"Article","attr":{"Num":"52_6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（誤",{"tag":"Ruby","attr":{},"children":["謬",{"tag":"Rt","attr":{},"children":["びゆう"]}]},"の訂正に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十二条の六"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["誤",{"tag":"Ruby","attr":{},"children":["謬",{"tag":"Rt","attr":{},"children":["びゆう"]}]},"の訂正に関する注記は、誤",{"tag":"Ruby","attr":{},"children":["謬",{"tag":"Rt","attr":{},"children":["びゆう"]}]},"の訂正をした場合における次に掲げる事項（重要性の乏しいものを除く。）とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該誤",{"tag":"Ruby","attr":{},"children":["謬",{"tag":"Rt","attr":{},"children":["びゆう"]}]},"の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度の期首における純資産額に対する影響額"]}]}]}]}]},{"tag":"Article","attr":{"Num":"53"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（貸借対照表に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表に関する注記は、次に掲げる事項とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産が担保に供されている場合における次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産が担保に供されていること。"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["イの資産の内容及びその金額"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["担保に係る債務の金額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産に係る引当金を直接控除した場合における各資産の資産項目別の引当金の金額（その他の資産の部に属する各資産に係るものを一括して注記することが適当な場合にあっては、各資産について流動資産、有形固定資産、無形固定資産、投資その他の資産又は繰延資産ごとに一括した引当金の金額）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産に係る減価償却累計額を直接控除した場合における各資産の資産項目別の減価償却累計額（その他の資産の部に属する各資産に係るものを一括して注記することが適当な場合にあっては、各資産について一括した減価償却累計額）"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産に係る減損損失累計額を減価償却累計額に合算して減価償却累計額の項目をもって表示した場合にあっては、減価償却累計額に減損損失累計額が含まれている旨"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["重要な係争事件に係る損害賠償義務、手形遡求債務その他これらに準ずる債務（負債の部に計上したものを除く。）があるときは、当該債務の内容及び金額"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第四十条第一項第八号イ若しくは第百二十二条第一項第十八号イに規定する資産に係る不動産の鑑定評価の評価額又は法第四十条第一項第八号ロ若しくは第百二十二条第一項第十八号ロに規定する資産の価格につき調査した結果"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["支配社員に対する金銭債権又は金銭債務をその金銭債権又は金銭債務が属する項目ごとに、他の金銭債権又は金銭債務と区分して表示していないときは、当該支配社員に対する金銭債権又は金銭債務の当該支配社員に対する金銭債権又は金銭債務が属する項目ごとの金額又は二以上の項目について一括した金額"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取締役及び監査役との間の取引による取締役及び監査役に対する金銭債権があるときは、その総額"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取締役及び監査役との間の取引による取締役及び監査役に対する金銭債務があるときは、その総額"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社の支配社員株式の各表示区分別の金額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に掲げる事項については、特定資産の部に表示されたものとその他の資産の部に表示されたものとを区分して表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"54"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（損益計算書に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書に関する注記は、支配社員との事業取引による取引高の総額及び事業取引以外の取引による取引高の総額とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"55"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（社員資本等変動計算書に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社員資本等変動計算書に関する注記は、次に掲げる事項とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度の末日における発行済優先出資の総口数（異なる種類の優先出資を発行する特定目的会社にあっては、種類ごとの発行済優先出資の総口数）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度の末日における自己特定出資及び自己優先出資の総口数（異なる種類の優先出資を発行する特定目的会社にあっては、種類ごとの自己優先出資の総口数）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度中に行った金銭の分配の総額その他の事項"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度の末日において発行している新優先出資引受権（法第五条第一項第二号ニ（３）の期間の初日が到来していないものを除く。）の目的となる当該特定目的会社の新優先出資の数（異なる種類の優先出資を発行する特定目的会社にあっては、種類及び種類ごとの数）"]}]}]}]}]},{"tag":"Article","attr":{"Num":"56"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（税効果会計に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税効果会計に関する注記は、次に掲げるもの（重要でないものを除く。）の発生の主な原因とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延税金資産（その算定に当たり繰延税金資産から控除された金額がある場合における当該金額を含む。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延税金負債"]}]}]}]}]},{"tag":"Article","attr":{"Num":"57"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（リースに関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["リースに関する注記は、次の各号に定める場合の区分に応じ、当該各号に定める事項（重要性の乏しいものを除く。）とする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、金融商品取引法第二十四条第五項において準用する同条第一項の規定による有価証券報告書を提出しなければならない特定目的会社以外の特定目的会社は、これらの事項の注記を要しない。"]}]},{"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":["借手である場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計方針に関する情報"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース特有の取引に関する情報"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度及び翌事業年度以降のリースの金額を理解するための情報"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸手（リースの当事者のうち、その対象となる資産を使用する権利を設定する者をいう。）である場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる事項"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["リース特有の取引に関する情報"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度及び翌事業年度以降のリースの金額を理解するための情報"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、ファイナンス・リースの借手である特定目的会社が当該ファイナンス・リースについて資産及び負債を計上する会計処理を行っていない場合におけるリースに関する注記は、リースの対象となる資産（固定資産に限る。以下この項において同じ。）に関する事項とする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、当該資産の全部又は一部に係る次に掲げる事項（各資産について一括して注記する場合にあっては、一括して注記すべき資産に関する事項）を含めることを妨げない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度の末日における取得原価相当額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度の末日における減価償却累計額相当額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度の末日における未経過リース料相当額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三号に掲げるもののほか、当該資産に係る重要な事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項に掲げる事項については、特定資産の部に表示されたものとその他の資産の部に表示されたものとを区分して表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"57_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（金融商品に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十七条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品に関する注記は、次に掲げるもの（重要性の乏しいものを除く。）とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品の状況に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品（リース負債を除く。）の時価に関する事項"]}]}]}]}]},{"tag":"Article","attr":{"Num":"57_3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（賃貸等不動産に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十七条の三"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["賃貸等不動産に関する注記は、次に掲げるもの（重要性の乏しいものを除く。以下この条において同じ。）とする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、賃貸等不動産が、リースにより使用する権利を有する不動産である場合にあっては、第一号に掲げるものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["賃貸等不動産の状況に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["賃貸等不動産の時価に関する事項"]}]}]}]}]},{"tag":"Article","attr":{"Num":"58"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（関係当事者との取引に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["関係当事者との取引に関する注記は、特定目的会社と関係当事者との間に取引がある場合における次に掲げる事項であって、重要なものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、会計監査人設置会社でない特定目的会社にあっては、第四号から第六号まで及び第八号に掲げる事項を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該関係当事者が会社等であるときは、次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その名称"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該関係当事者の総株主の議決権の総数に占める特定目的会社が有する議決権の数の割合"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社の総社員の議決権の総数に占める当該関係当事者が有する議決権の数の割合"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該関係当事者が個人であるときは、次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その氏名"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社の総社員の議決権の総数に占める当該関係当事者が有する議決権の数の割合"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社と当該関係当事者との関係"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引の内容"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引の種類別の取引金額"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引条件及び取引条件の決定方針"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引により発生した債権又は債務に係る主な項目別の当該事業年度の末日における残高"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取引条件の変更があったときは、その旨、変更の内容及び当該変更が計算書類に与えている影響の内容"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関係当事者との間の取引のうち次に掲げる取引については、前項に規定する注記を要しない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一般競争入札による取引並びに預金利息及び配当金の受取りその他取引の性質からみて取引条件が一般の取引と同様であることが明白な取引"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取締役、会計参与又は監査役（以下「役員」という。）に対する報酬等（法第八十四条第一項に規定する報酬等をいう。以下同じ。）の給付"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定資産の管理及び処分に係る業務を行う者（法第二百条第一項又は第二項の規定により当該特定目的会社の特定資産の管理及び処分に係る業務を行う者をいう。第四項第七号において同じ。）に対する報酬等（同条第一項に規定する信託に係る契約又は同条第三項に規定する特定資産の管理及び処分に係る業務の委託に関する契約に基づき支払われた報酬等をいう。）の給付"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三号に掲げる取引のほか、当該取引に係る条件につき市場価格その他当該取引に係る公正な価格を勘案して一般の取引の条件と同様のものを決定していることが明白な場合における当該取引"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関係当事者との取引に関する注記は、第一項各号に掲げる区分に従い、関係当事者ごとに表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三項に規定する「関係当事者」とは、次に掲げる者をいう。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社の支配社員"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社の支配社員の子会社（当該支配社員が会社でない場合にあっては、当該支配社員の子会社に相当するものを含む。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社のその他の関係会社並びに当該その他の関係会社の親会社（当該その他の関係会社が株式会社でない場合にあっては、親会社に相当するものを含む。）及び子会社（当該その他の関係会社が会社でない場合にあっては、子会社に相当するものを含む。）"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社の主要社員（自己又は他人の名義をもって当該特定目的会社の総特定社員又は総社員の議決権の総口数の百分の十以上の議決権（次に掲げる特定出資又は優先出資に係る議決権を除く。）を保有している特定社員又は優先出資社員をいう。）及びその近親者"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["信託業を営む者が信託財産として所有する特定出資又は優先出資"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品取引業を行う者が引受け又は売出しを行う業務により取得した優先出資"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融商品取引法第百五十六条の二十四第一項に規定する業務を行う者がその業務として所有する優先出資"]}]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社の役員及びその近親者"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二号に掲げる者が他の会社等の議決権の過半数を自己の計算において所有している場合における当該会社等及び当該会社等の子会社（当該会社等が会社でない場合にあっては、子会社に相当するもの）"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社の特定資産の管理及び処分に係る業務を行う者及び当該者の関連当事者又はこれに準ずる者"]}]}]}]}]},{"tag":"Article","attr":{"Num":"59"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（一口当たり情報に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第五十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一口当たり情報に関する注記は、次に掲げる事項とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一口当たりの純資産額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一口当たりの当期純利益金額又は当期純損失金額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社が当該事業年度又は当該事業年度の末日後において特定出資の併合又は優先出資の併合をした場合において、当該事業年度の期首に特定出資の併合又は優先出資の併合をしたと仮定して前二号に掲げる事項に係る額を算定したときは、その旨"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の一口当たり情報に関する注記は、特定出資及び優先出資（異なる種類の優先出資を発行する特定目的会社にあっては、種類ごとの優先出資）ごとに表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"60"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（重要な後発事象に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["重要な後発事象に関する注記は、当該特定目的会社の事業年度の末日後、当該特定目的会社の翌事業年度以降の財産又は損益に重要な影響を及ぼす事象が発生した場合における当該事象とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"60_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（収益認識に関する注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["収益認識に関する注記は、特定目的会社が顧客との契約に基づく義務の履行の状況に応じて当該契約から生ずる収益を認識する場合における次に掲げる事項（重要性の乏しいものを除く。）とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度に認識した収益を、収益及びキャッシュ・フローの性質、金額、時期及び不確実性に影響を及ぼす主要な要因に基づいて区分をした場合における当該区分ごとの収益の額その他の事項"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["収益を理解するための基礎となる情報"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度及び翌事業年度以降の収益の金額を理解するための情報"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に掲げる事項が第五十二条の規定により注記すべき事項と同一であるときは、同項の規定による当該事項の注記を要しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"61"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（その他の注記）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の注記は、第五十一条から前条までに掲げるもののほか、貸借対照表、損益計算書及び社員資本等変動計算書により特定目的会社の財産又は損益の状態を正確に判断するために必要な事項とする。"]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"6"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第六章　事業報告"]},{"tag":"Article","attr":{"Num":"62"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（通則）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百二条第二項の規定により作成すべき事業報告は、次に掲げる事項をその内容としなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社の状況に関する重要な事項（計算書類及びその附属明細書の内容となる事項を除く。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社とその支配社員との間の取引（当該特定目的会社と第三者との間の取引で当該特定目的会社とその支配社員との間の利益が相反するものを含む。）であって、当該特定目的会社の当該事業年度に係る注記表において第五十八条第一項に規定する注記を要するもの（同項ただし書の規定により同項第四号から第六号まで及び第八号に掲げる事項を省略するものを除く。）があるときは、当該取引に係る次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該取引をするに当たり当該特定目的会社の利益を害さないように留意した事項（当該事項がない場合にあっては、その旨）"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該取引が当該特定目的会社の利益を害さないかどうかについての当該特定目的会社の取締役の判断及びその理由"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"63"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業報告の内容）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業報告は、前条に規定する事項のほか、次に掲げる事項をその内容としなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の現況に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の役員に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"2_2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二の二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の役員等賠償責任保険契約に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の特定出資及び優先出資に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の新優先出資引受権等に関する事項"]}]}]}]}]},{"tag":"Article","attr":{"Num":"64"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の現況に関する事項）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第一号に規定する「特定目的会社の現況に関する事項」とは、次に掲げる事項とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["定款及び資産流動化計画の概要（その事業年度において当該定款又は資産流動化計画が変更された場合にはその変更の内容を含む。）その他資産の流動化の基本的仕組み"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度の末日における主要な営業所及び使用人の状況"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度の末日において主要な借入先があるときは、その借入先及び借入額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度における事業の経過及びその成果（特定資産の管理及び処分の概況を含む。）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度における次に掲げる事項についての状況"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資金調達"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["設備投資"]}]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定譲渡人（法第二百八条第一項の特定譲渡人をいう。）との関係（法第二百条第三項に規定する特定資産の管理及び処分に係る業務の委託に関する事項、法第二百八条第一項に規定する特定目的会社の発行する資産対応証券（特定短期社債及び特定約束手形を除く。）の募集等に関する事務の委託に関する事項その他特定目的会社との間の取引による債権債務関係に関する事項を含む。）"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["支配社員との関係その他の重要な企業結合の状況（その経過を含む。）"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["直前三事業年度（当該事業年度の末日において三事業年度が終了していない特定目的会社にあっては、成立後の各事業年度）の財産及び損益の状況"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度の末日後に生じた特定目的会社の状況に関する重要な事実"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["対処すべき課題"]}]}]},{"tag":"Item","attr":{"Num":"11"},"children":[{"tag":"ItemTitle","attr":{},"children":["十一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前各号に掲げるもののほか、当該特定目的会社の現況に関する重要な事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第四号の特定資産の管理及び処分の概況の表示は、特定資産の種類が二以上である場合にはその種類ごとに、特定資産の処分については貸付け、譲渡、交換又は担保提供の別ごとに、資金の借入れについてはその使途ごとに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":{"Num":"1","WritingMode":"vertical"},"children":["第一項第八号に掲げる事項については、当該事業年度における過年度事項（当該事業年度より前の事業年度に係る貸借対照表、損益計算書又は社員資本等変動計算書に表示すべき事項をいう。）が会計方針の変更その他の正当な理由により当該事業年度より前の事業年度に係る定時社員総会において承認又は報告をしたものと異なっているときは、修正後の過年度事項を反映した事項とすることを妨げない。"]}]}]}]},{"tag":"Article","attr":{"Num":"65"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の役員に関する事項）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十三条第二号に規定する「特定目的会社の役員に関する事項」とは、次に掲げる事項とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の役員（直前の定時社員総会の終結の日の翌日以降に在任していた者に限る。次号、第三号及び第七号並びに第六十九条第五項第三号において同じ。）の氏名（会計参与にあっては、氏名又は名称）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の役員の地位及び担当"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の役員（取締役又は監査役に限る。）と当該特定目的会社との間で補償契約（法第九十六条の二において準用する会社法第四百三十条の二第一項に規定する補償契約をいう。以下同じ。）を締結しているときは、次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該役員の氏名"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該補償契約の内容の概要（当該補償契約によって当該役員の職務の執行の適正性が損なわれないようにするための措置を講じている場合にあっては、その内容を含む。）"]}]}]}]},{"tag":"Item","attr":{"Num":"3_2"},"children":[{"tag":"ItemTitle","attr":{},"children":["三の二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社が役員（取締役又は監査役に限り、当該事業年度の前事業年度の末日までに退任した者を含む。次号において同じ。）に対して補償契約に基づき法第九十六条の二において準用する会社法第四百三十条の二第一項第一号に掲げる費用を補償した場合において、当該特定目的会社が、当該事業年度において、当該役員が同号の職務の執行に関し法令の規定に違反したこと又は責任を負うことを知ったときは、その旨"]}]}]},{"tag":"Item","attr":{"Num":"3_3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三の三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社が役員に対して補償契約に基づき法第九十六条の二において準用する会社法第四百三十条の二第一項第二号に掲げる損失を補償したときは、その旨及び補償した金額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度に係る取締役、会計参与又は監査役ごとの報酬等の総額（役員の全部又は一部につき当該役員ごとの報酬等の額を掲げることとする場合にあっては、当該役員ごとの報酬等の額及びその他の役員の報酬等の総額）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度に係る各役員の報酬等の額又はその算定方法に係る決定に関する方針を定めているときは、当該方針の決定の方法及びその方針の内容の概要"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["辞任した役員又は解任された役員（社員総会の決議によって解任されたものを除く。）があるときは、次に掲げる事項（当該事業年度前の事業年度に係る事業報告の内容としたものを除く。）"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該役員の氏名（会計参与にあっては、氏名又は名称）"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第七十七条第三項において準用する会社法第三百四十五条第一項（法第七十七条第三項において準用する会社法第三百四十五条第四項において準用する場合を含む。）の意見があるときは、その意見の内容"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第七十七条第三項において準用する会社法第三百四十五条第二項（法第七十七条第三項において準用する会社法第三百四十五条第四項において準用する場合を含む。）の理由があるときは、その理由"]}]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度に係る当該特定目的会社の役員（会計参与を除く。）の重要な兼職の状況"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査役が財務及び会計に関する相当程度の知見を有しているものであるときは、その事実"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前各号に掲げるもののほか、当該特定目的会社の役員（当該事業年度の末日後に就任したものを含む。）に関する重要な事項"]}]}]}]}]},{"tag":"Article","attr":{"Num":"65_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の役員等賠償責任保険契約に関する事項）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十五条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十三条第二号の二に規定する「特定目的会社の役員等賠償責任保険契約に関する事項」とは、当該特定目的会社が保険者との間で役員等賠償責任保険契約（法第九十六条の二において準用する会社法第四百三十条の三第一項に規定する役員等賠償責任保険契約をいう。）を締結しているときにおける次に掲げる事項とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該役員等賠償責任保険契約の被保険者の範囲"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該役員等賠償責任保険契約の内容の概要（被保険者が実質的に保険料を負担している場合にあってはその負担割合、塡補の対象とされる保険事故の概要及び当該役員等賠償責任保険契約によって被保険者である役員等（法第九十四条第一項に規定する役員等をいい、当該特定目的会社の役員等に限る。）の職務の執行の適正性が損なわれないようにするための措置を講じている場合にあってはその内容を含む。）"]}]}]}]}]},{"tag":"Article","attr":{"Num":"66"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の特定出資及び優先出資に関する事項）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十三条第三号に規定する「特定目的会社の特定出資及び優先出資に関する事項」とは、次に掲げる事項とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度の末日において特定出資又は優先出資（自己特定出資及び自己優先出資を除く。）の総数に対するその有する特定出資又は優先出資の数の割合が高いことにおいて上位である十名の特定社員又は優先出資社員の氏名又は名称、当該社員の有する特定出資又は優先出資の口数（異なる種類の優先出資を発行する特定目的会社にあっては、優先出資の種類及び種類ごとの口数を含む。）及び当該特定社員又は優先出資社員の有する特定出資又は優先出資に係る当該割合"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十三条の規定による特定出資信託の設定の状況"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["定款の定めによる優先出資社員の議決権の状況"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第四十七条第二項、第百九条、第百十条又は第百五十九条の規定による優先出資の消却の状況"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十四条第一項に規定する場合において取得した自己の特定出資又は法第四十六条第一項に掲げる場合において取得した自己の優先出資につき、その事業年度中に取得したものの種類、口数及び取得価額の総額、その事業年度中に処分又は失効の手続をしたものの種類、口数及び処分価額の総額並びに当該事業年度の末日において保有するものの種類及び口数"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定出資又は優先出資の発行価額の総額及びその発行時における次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["外国投資家（所得税法（昭和四十年法律第三十三号）第二条第一項第五号に規定する非居住者又は同項第七号に規定する外国法人をいう。ロにおいて同じ。）の取得価額の総額"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["外国投資家以外の者の取得価額の総額"]}]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前各号に掲げるもののほか、当該特定目的会社の特定出資及び優先出資に関する重要な事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第五号の表示は、取得の事由ごとに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":{"Num":"1","WritingMode":"vertical"},"children":["第一項第六号の表示は、特定出資又は優先出資の発行ごと及び内容の異なる数種類の優先出資を発行する場合にはその種類ごとにしなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"67"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の新優先出資引受権等に関する事項）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十三条第四号に規定する「特定目的会社の新優先出資引受権等に関する事項」とは、次に掲げる事項とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度の末日において当該特定目的会社の役員（当該事業年度の末日において在任している者に限る。以下この条において同じ。）が職務執行の対価として当該特定目的会社から交付された当該特定目的会社の新優先出資引受権等（新優先出資引受権又は転換特定社債の転換を請求する権利をいう。以下この条において同じ。）を有しているときは、次に掲げる者の区分ごとの当該新優先出資引受権等の内容の概要及び新優先出資引受権等を有する者の人数"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社の取締役"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社の取締役以外の役員"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度中に当該特定目的会社の使用人（役員を兼ねている者を除く。）に対して当該特定目的会社が交付した新優先出資引受権等があるときは、当該新優先出資引受権等の内容の概要及び交付した者の人数"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二号に掲げるもののほか、当該特定目的会社の新優先出資引受権等に関する重要な事項"]}]}]}]}]},{"tag":"Article","attr":{"Num":"67_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計参与設置会社の特則）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十七条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社が当該事業年度の末日において会計参与設置会社（法第四条第二項第四号に規定する会計参与設置会社をいう。）である場合には、次に掲げる事項を事業報告の内容としなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計参与と当該特定目的会社との間で補償契約を締結しているときは、次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計参与の氏名又は名称"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該補償契約の内容の概要（当該補償契約によって当該会計参与の職務の執行の適正性が損なわれないようにするための措置を講じている場合にあっては、その内容を含む。）"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社が会計参与（当該事業年度の前事業年度の末日までに退任した者を含む。次号において同じ。）に対して補償契約に基づき法第九十六条の二において準用する会社法第四百三十条の二第一項第一号に掲げる費用を補償した場合において、当該特定目的会社が、当該事業年度において、当該会計参与が同号の職務の執行に関し法令の規定に違反したこと又は責任を負うことを知ったときは、その旨"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社が会計参与に対して補償契約に基づき法第九十六条の二において準用する会社法第四百三十条の二第一項第二号に掲げる損失を補償したときは、その旨及び補償した金額"]}]}]}]}]},{"tag":"Article","attr":{"Num":"68"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計監査人設置会社の特則）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社が当該事業年度の末日において会計監査人設置会社である場合には、次に掲げる事項を事業報告の内容としなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計監査人の氏名又は名称"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度に係る各会計監査人の報酬等の額及び当該報酬等について監査役が法第九十三条において準用する会社法第三百九十九条第一項の同意をした理由"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計監査人に対して公認会計士法（昭和二十三年法律第百三号）第二条第一項の業務以外の業務（以下この号において「非監査業務」という。）の対価を支払っているときは、その非監査業務の内容"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計監査人の解任又は不再任の決定の方針"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計監査人が現に業務の停止の処分を受け、その停止の期間を経過しない者であるときは、当該処分に係る事項"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計監査人が過去二年間に業務の停止の処分を受けた者である場合における当該処分に係る事項のうち、当該特定目的会社が事業報告の内容とすることが適切であるものと判断した事項"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計監査人と当該特定目的会社との間で補償契約を締結しているときは、次に掲げる事項"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計監査人の氏名又は名称"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該補償契約の内容の概要（当該補償契約によって当該会計監査人の職務の執行の適正性が損なわれないようにするための措置を講じている場合にあっては、その内容を含む。）"]}]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社が会計監査人（当該事業年度の前事業年度の末日までに退任した者を含む。次号において同じ。）に対して補償契約に基づき法第九十六条の二において準用する会社法第四百三十条の二第一項第一号に掲げる費用を補償した場合において、当該特定目的会社が、当該事業年度において、当該会計監査人が同号の職務の執行に関し法令の規定に違反したこと又は責任を負うことを知ったときは、その旨"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社が会計監査人に対して補償契約に基づき法第九十六条の二において準用する会社法第四百三十条の二第一項第二号に掲げる損失を補償したときは、その旨及び補償した金額"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["辞任した会計監査人又は解任された会計監査人（社員総会の決議によって解任されたものを除く。）があるときは、次に掲げる事項（当該事業年度前の事業年度に係る事業報告の内容としたものを除く。）"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計監査人の氏名又は名称"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第七十五条第三項の理由があるときは、その理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第七十七条第三項において準用する会社法第三百四十五条第五項において準用する同条第一項の意見があるときは、その意見の内容"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第七十七条第三項において準用する会社法第三百四十五条第五項において準用する同条第二項の理由があるときは、その理由"]}]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"7"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第七章　附属明細書"]},{"tag":"Article","attr":{"Num":"69"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第六十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["各事業年度に係る特定目的会社の計算書類に係る附属明細書には、次に掲げる事項のほか、特定目的会社の貸借対照表、損益計算書、社員資本等変動計算書及び注記表の内容を補足する重要な事項を表示しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定社債、特定約束手形、特定借入れ、特定借入れ以外の長期借入金及び短期借入金の増減"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他の資産の部における固定資産の取得及び処分並びに減価償却費の明細"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定資産の取得及び処分並びに減価償却費の明細"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金の明細並びにその計上の理由及び額の算定の方法（注記表に表示したものを除く。）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業収益及び営業費用の明細"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第五十八条第一項ただし書の規定により省略した事項があるときは、当該事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第一号の特定社債の明細は、第二十八条第二項の区分に従って表示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":{"Num":"1","WritingMode":"vertical"},"children":["第一項第三号の明細は、特定資産の種類が二以上である場合はその種類ごとに表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項第五号の営業費用のうち、法第二百条第一項に規定する信託に係る契約に基づく信託報酬又は同条第三項に規定する特定資産の管理及び処分に係る業務の委託に関する契約に基づく委託費用は、支払先又は業務の種類ごとに内訳を明らかにしなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["各事業年度に係る特定目的会社の事業報告に係る附属明細書には、次に掲げる事項のほか、特定目的会社の事業報告の内容を補足する重要な事項を表示しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三者との間の取引であって、特定目的会社と役員又は支配社員との利益が相反するものの明細"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社が取得し、又は所有している他の会社、特定目的会社その他の法人の発行済株式又は出資の持分（これらに係る信託受益権を含む。以下この号において「株式等」という。）の明細（種類及び銘柄並びに当該株式等に係る議決権の当該株式等を発行した法人の総株主、総社員又は総出資者の議決権に占める割合を含む。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["他の法人等（法人その他の団体をいう。以下この条において同じ。）の業務執行取締役、執行役、業務を執行する社員又は会社法第五百九十八条第一項の職務を行うべき者その他これに類する者を兼ねることが第六十五条第七号の重要な兼職に該当する当該特定目的会社の役員（会計参与を除く。）についての当該兼職の状況の明細（重要でないものを除く。）"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該特定目的会社とその支配社員との間の取引（当該特定目的会社と第三者との間の取引で当該特定目的会社とその支配社員との間の利益が相反するものを含む。）であって、当該特定目的会社の当該事業年度に係る注記表において第五十八条第一項に規定する注記を要するもの（同項ただし書の規定により同項第四号から第六号まで及び第八号に掲げる事項を省略するものに限る。）があるときは、当該取引に係る第六十二条第二号イ及びロに掲げる事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第一号の明細は、特定資産の部に表示された債権とその他の資産の部に表示された債権とを区分して表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第五項第三号の明細については、同号の他の法人等の事業が当該特定目的会社の事業と同一の部類のものであるときは、その旨を付記しなければならない。"]}]}]}]}]}]},{"tag":"Part","attr":{"Num":"4"},"children":[{"tag":"PartTitle","attr":{},"children":["第四編　計算書類等の社員への提供"]},{"tag":"Article","attr":{"Num":"70"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第七十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百三条の規定により社員に対して行う提供計算書類等（次の各号に掲げる特定目的会社の区分に応じ、当該各号に定めるものをいう。以下この条において同じ。）の提供に関しては、この条に定めるところによる。"]}]},{"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":["会計監査人設置会社でない特定目的会社"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げるもの"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["計算書類"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["計算書類に係る監査役の監査報告（二以上の監査役が存する特定目的会社の各監査役の監査報告の内容（監査報告を作成した日を除く。）が同一である場合にあっては、一又は二以上の監査役の監査報告）"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業報告"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業報告に係る監査役の監査報告（二以上の監査役が存する特定目的会社の各監査役の監査報告の内容（監査報告を作成した日を除く。）が同一である場合にあっては、一又は二以上の監査役の監査報告）"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["利益処分案（法第百二条第二項に規定する利益処分案をいう。以下同じ。）"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計監査人設置会社"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げるもの"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["計算書類"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["計算書類に係る会計監査報告があるときは、当該会計監査報告"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計監査人が存しないとき（法第七十六条第四項の一時会計監査人の職務を行うべき者が存する場合を除く。）は、会計監査人が存しない旨の記載又は記録をした書面又は電磁的記録"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社の監査に関する規則（平成十八年内閣府令第四十五号。以下「監査規則」という。）第十一条第三項の規定により監査を受けたものとみなされたときは、その旨の記載又は記録をした書面又は電磁的記録"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["計算書類に係る監査役の監査報告（二以上の監査役が存する特定目的会社の各監査役の監査報告の内容（監査報告を作成した日を除く。）が同一である場合にあっては、一又は二以上の監査役の監査報告）"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業報告"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業報告に係る監査役の監査報告（二以上の監査役が存する特定目的会社の各監査役の監査報告の内容（監査報告を作成した日を除く。）が同一である場合にあっては、一又は二以上の監査役の監査報告）"]}]}]},{"tag":"Subitem1","attr":{"Num":"8"},"children":[{"tag":"Subitem1Title","attr":{},"children":["チ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["利益処分案"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["定時社員総会の招集通知（法第五十五条第一項又は第五十六条第一項の規定による通知をいう。以下この条において同じ。）を次の各号に掲げる方法により行う場合にあっては、提供計算書類等は、当該各号に定める方法により提供しなければならない。"]}]},{"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":["書面の提供"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める方法"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["提供計算書類等が書面をもって作成されている場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該書面に記載された事項を記載した書面の提供"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["提供計算書類等が電磁的記録をもって作成されている場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該電磁的記録に記録された事項を記載した書面の提供"]}]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["電磁的方法（法第四十条第三項に規定する電磁的方法をいう。以下同じ。）による提供"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める方法"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["提供計算書類等が書面をもって作成されている場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該書面に記載された事項の電磁的方法による提供"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["提供計算書類等が電磁的記録をもって作成されている場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該電磁的記録に記録された事項の電磁的方法による提供"]}]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["提供計算書類等を提供する際には、当該事業年度より前の事業年度に係る貸借対照表、損益計算書又は社員資本等変動計算書に表示すべき事項（以下この項において「過年度事項」という。）を併せて提供することができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、提供計算書類等の提供をする時における過年度事項が会計方針の変更その他の正当な理由により当該事業年度より前の事業年度に係る定時社員総会において承認又は報告をしたものと異なるものとなっているときは、修正後の過年度事項を提供することを妨げない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["提供計算書類等に表示すべき事項（注記表に係るもの又は事業報告に表示すべき事項（次に掲げるものを除く。）に限る。）に係る情報を、定時社員総会に係る招集通知を発出する時から定時社員総会の日から三箇月が経過する日までの間、継続して電磁的方法により社員が提供を受けることができる状態に置く措置（資産の流動化に関する法律施行規則（平成十二年総理府令第百二十八号。以下「施行規則」という。）第百二十八条第一項第一号ロに掲げる方法のうち、インターネットに接続された自動公衆送信装置（公衆の用に供する電気送信回線に接続することにより、その記録媒体のうち自動公衆送信の用に供する部分に記録され、又は当該装置に入力される情報を自動公衆送信する機能を有する装置をいう。次項において同じ。）を使用する方法によって行われるものに限る。第八項において同じ。）をとる場合における第二項の規定の適用については、当該事項につき同項各号に掲げる場合の区分に応じ、当該各号に定める方法により社員に対して提供したものとみなす。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、この項の措置をとる旨の定款の定めがある場合に限る。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十四条第一項第四号、第五号、第七号及び第十号、第六十五条第一号から第五号まで、第六十五条の二各号、第六十七条の二各号並びに第六十八条第七号から第九号までに掲げる事項"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業報告に表示すべき事項（前号に掲げるものを除く。）につきこの項の措置をとることについて監査役が異議を述べている場合における当該事項"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["利益処分案"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の場合には、取締役は、同項の措置をとるために使用する自動公衆送信装置のうち当該措置をとるための用に供する部分をインターネットにおいて識別するための文字、記号その他の符号又はこれらの結合であって、情報の提供を受ける者がその使用に係る電子計算機に入力することによって当該情報の内容を閲覧し、当該電子計算機に備えられたファイルに当該情報を記録することができるものを社員に対して通知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":["第四項の規定により提供計算書類等に表示した事項の一部が社員に対して第二項各号に定める方法により提供したものとみなされる場合において、監査役又は会計監査人が、現に社員に対して提供された提供計算書類等が監査報告又は会計監査報告を作成するに際して監査をした提供計算書類等の一部であることを社員に対して通知すべき旨を取締役に請求したときは、取締役は、その旨を社員に対して通知しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["取締役は、提供計算書類等の内容とすべき事項について、定時社員総会の招集通知を発出した日から定時社員総会の前日までの間に修正をすべき事情が生じた場合における修正後の事項を社員に周知させる方法を当該招集通知と併せて通知することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"8"},"children":[{"tag":"ParagraphNum","attr":{},"children":["８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第四項の規定は、提供計算書類等に表示すべき事項のうち注記表に係るもの若しくは事業報告に表示すべき事項以外のものに係る情報又は同項各号に掲げる事項に係る情報についても、電磁的方法により社員が提供を受けることができる状態に置く措置をとることを妨げるものではない。"]}]}]}]}]},{"tag":"Part","attr":{"Num":"5"},"children":[{"tag":"PartTitle","attr":{},"children":["第五編　計算書類の公告等"]},{"tag":"Chapter","attr":{"Num":"1"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第一章　計算書類の公告"]},{"tag":"Article","attr":{"Num":"71"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第七十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社が法第百四条第五項の規定による公告（同条第七項の規定による措置を含む。以下この項において同じ。）をする場合には、次に掲げる事項を当該公告において明らかにしなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第一号から第七号までに掲げる事項は、当該事業年度に係る注記表に表示した注記に限るものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["継続企業の前提に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["重要な会計方針に係る事項に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税効果会計に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関係当事者との取引に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一口当たり情報に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["重要な後発事象に関する注記"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期純損益金額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社が法第百四条第五項の規定により損益計算書の公告をする場合における前項の規定の適用については、同項中「次に」とあるのは、「第一号から第七号までに」とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定は、特定目的会社が損益計算書の内容である情報について法第百四条第七項に規定する措置をとる場合について準用する。"]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"2"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第二章　計算書類の要旨の公告"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　総則"]},{"tag":"Article","attr":{"Num":"72"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第七十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百四条第六項の規定により貸借対照表の要旨又は損益計算書の要旨を公告する場合における貸借対照表の要旨及び損益計算書の要旨については、この章の定めるところによる。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"2"},"children":[{"tag":"SectionTitle","attr":{},"children":["第二節　貸借対照表の要旨"]},{"tag":"Article","attr":{"Num":"73"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（貸借対照表の要旨の区分）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表の要旨は、次に掲げる部に区分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負債"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["純資産"]}]}]}]}]},{"tag":"Article","attr":{"Num":"74"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（資産の部）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産の部には、特定資産の部及びその他の資産の部を設けなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、特定資産の部は適当な項目に区分するとともに、その他の資産の部は次に掲げる項目に区分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["流動資産"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定資産"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延資産"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定資産の部及びその他の資産の部の各項目は、特定目的会社の財産の状態を明らかにするため重要な適宜の項目に細分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":{"Num":"1","WritingMode":"vertical"},"children":["固定資産に係る項目は、次に掲げる項目に区分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有形固定資産"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["無形固定資産"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["投資その他の資産"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項のほか、資産の部の各項目は、適当な項目に細分することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定資産の部及びその他の資産の部の各項目は、当該項目に係る資産の性質を示す適当な名称を付さなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"75"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（負債の部）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負債の部は、次に掲げる項目に区分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["流動負債"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["固定負債"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負債の部の各項目は、特定目的会社の財産の状態を明らかにするため重要な適宜の項目に細分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":{"Num":"1","WritingMode":"vertical"},"children":["負債に係る引当金がある場合には、当該引当金については、引当金ごとに、他の負債と区分しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項のほか、負債の部の各項目は、適当な項目に細分することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負債の部の各項目は、当該項目に係る負債の性質を示す適当な名称を付さなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"76"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（純資産の部）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["純資産の部は、次に掲げる項目に区分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社員資本"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["評価・換算差額等"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新優先出資引受権"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社員資本に係る項目は、次に掲げる項目に区分しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第六号及び第七号に掲げる項目は、控除項目とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定資本金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["優先資本金"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定出資申込証拠金又は特定出資払込金"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["優先出資申込証拠金又は優先出資払込金"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["剰余金"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自己特定出資"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自己優先出資"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第二号、第四号及び第七号に掲げる項目については、内容の異なる数種類の優先出資を発行する場合には、その種類ごとに表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["剰余金に係る項目は、次に掲げる項目に区分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["任意積立金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期未処分利益又は当期未処理損失"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第一号に掲げる項目については、適当な名称を付した項目に細分することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["評価・換算差額等に係る項目は、次に掲げる項目その他適当な名称を付した項目に細分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他有価証券評価差額金"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["繰延ヘッジ損益"]}]}]}]}]},{"tag":"Article","attr":{"Num":"77"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（貸借対照表の要旨への付記事項）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["貸借対照表の要旨には、当期純損益金額を付記しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、法第百四条第六項の規定により損益計算書の要旨を公告する場合は、この限りでない。"]}]}]}]}]},{"tag":"Section","attr":{"Num":"3"},"children":[{"tag":"SectionTitle","attr":{},"children":["第三節　損益計算書の要旨"]},{"tag":"Article","attr":{"Num":"78"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第七十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書の要旨は、次に掲げる項目に区分しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業収益"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業費用"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業外収益"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業外費用"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特別利益"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特別損失"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、同項第三号又は第四号に掲げる項目の額が重要でないときは、これらの項目を区分せず、その差額を営業外損益として区分することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の規定にかかわらず、同項第五号又は第六号に掲げる項目の額が重要でないときは、これらの項目を区分せず、その差額を特別損益として区分することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書の要旨の各項目は、適当な項目に細分することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書の要旨の各項目は、特定目的会社の損益の状態を明らかにするため必要があるときは、重要な適宜の項目に細分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":["損益計算書の要旨の各項目は、当該項目に係る利益又は損失を示す適当な名称を付さなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["次の各号に掲げる額が存する場合には、当該額は、当該各号に定めるものとして表示しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、次の各号に掲げる額（第七号及び第八号に掲げる額を除く。）が零未満である場合は、零から当該額を減じて得た額を当該各号に定めるものとして表示しなければならない。"]}]},{"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":["営業損益金額（零以上の額に限る。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業利益金額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業損益金額（零未満の額に限る。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業損失金額"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["経常損益金額（零以上の額に限る。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["経常利益金額"]}]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["経常損益金額（零未満の額に限る。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["経常損失金額"]}]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前当期純損益金額（零以上の額に限る。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前当期純利益金額"]}]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前当期純損益金額（零未満の額に限る。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税引前当期純損失金額"]}]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該事業年度に係る法人税等"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その内容を示す名称を付した項目"]}]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法人税等調整額"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その内容を示す名称を付した項目"]}]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期純損益金額（零以上の額に限る。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期純利益金額"]}]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期純損益金額（零未満の額に限る。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当期純損失金額"]}]}]}]}]}]}]},{"tag":"Section","attr":{"Num":"4"},"children":[{"tag":"SectionTitle","attr":{},"children":["第四節　雑則"]},{"tag":"Article","attr":{"Num":"79"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（金額の表示の単位）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表の要旨又は損益計算書の要旨に係る事項の金額は、百万円単位又は十億円単位をもって表示するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、特定目的会社の財産又は損益の状態を的確に判断することができなくなるおそれがある場合には、貸借対照表の要旨又は損益計算書の要旨に係る事項の金額は、適切な単位をもって表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"80"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（表示言語）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["貸借対照表の要旨又は損益計算書の要旨は、日本語をもって表示するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、その他の言語をもって表示することが不当でない場合は、この限りでない。"]}]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　雑則"]},{"tag":"Article","attr":{"Num":"81"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（貸借対照表等の電磁的方法による公開の方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百四条第七項の規定による措置は、施行規則第百二十八条第一項第一号ロに掲げる方法のうち、インターネットに接続された自動公衆送信装置（公衆の用に供する電気送信回線に接続することにより、その記録媒体のうち自動公衆送信の用に供する部分に記録され、又は当該装置に入力される情報を自動公衆送信する機能を有する装置をいう。）を使用する方法によって行われなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"82"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（不適正意見がある場合等における公告事項）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次の各号のいずれかに該当する場合において、会計監査人設置会社が法第百四条第五項又は第六項の規定による公告（同条第七項に規定する措置を含む。以下この条において同じ。）をするときは、当該各号に定める事項を当該公告において明らかにしなければならない。"]}]},{"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":["会計監査人が存しない場合（法第七十六条第四項の一時会計監査人の職務を行うべき者が存する場合を除く。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計監査人が存しない旨"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査規則第十一条第三項の規定により監査を受けたものとみなされた場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その旨"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該公告に係る計算書類についての会計監査報告に不適正意見がある場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その旨"]}]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該公告に係る計算書類についての会計監査報告が監査規則第九条第一項第三号に掲げる事項を内容としているものである場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その旨"]}]}]}]}]}]}]}]},{"tag":"Part","attr":{"Num":"6"},"children":[{"tag":"PartTitle","attr":{},"children":["第六編　清算特定目的会社の計算書類等"]},{"tag":"Article","attr":{"Num":"83"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財産目録）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百七十六条第一項の規定により作成すべき財産目録については、この条の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の財産目録に計上すべき財産については、その処分価格を付すことが困難な場合を除き、法第百六十四条各号に掲げる場合に該当することとなった日における処分価格を付さなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、清算特定目的会社（法第百六十五条に規定する清算特定目的会社をいう。）の会計帳簿については、財産目録に付された価格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","WritingMode":"vertical"},"children":["第一項の財産目録は、次に掲げる部に区分して表示しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負債"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["正味資産"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産の部は、特定資産の部及びその他の資産の部に区分して表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産の部及び負債の部は、その内容を示す適当な名称を付した項目に細分することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"84"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（清算開始時の貸借対照表）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百七十六条第一項の規定により作成すべき貸借対照表については、この条の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の貸借対照表は、財産目録に基づき作成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":{"Num":"1","WritingMode":"vertical"},"children":["第一項の貸借対照表は、次に掲げる部に区分して表示しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["負債"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["純資産"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産の部は、特定資産の部及びその他の資産の部に区分して表示しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産の部及び負債の部は、その内容を示す適当な名称を付した項目に細分することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["処分価格を付すことが困難な資産がある場合には、第一項の貸借対照表には、当該資産に係る財産評価の方針を注記しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"85"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（各清算事務年度に係る貸借対照表）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百七十七条第一項の規定により作成すべき貸借対照表は、各清算事務年度（同項に規定する各清算事務年度をいう。以下この編において同じ。）に係る会計帳簿に基づき作成しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第三項から第五項までの規定は、前項の貸借対照表について準用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項の貸借対照表の附属明細書は、貸借対照表の内容を補足する重要な事項をその内容としなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"86"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（各清算事務年度に係る事務報告）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百七十七条第一項の規定により作成すべき事務報告は、清算に関する事務の執行の状況に係る重要な事項をその内容としなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の清算事務年度に係る事務報告の附属明細書は、事務報告の内容を補足する重要な事項をその内容としなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"87"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（決算報告）"]},{"tag":"ArticleTitle","attr":{},"children":["第八十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百七十九条第一項において準用する会社法第五百七条第一項の規定により作成すべき決算報告は、次に掲げる事項を内容とするものでなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第一号及び第二号に掲げる事項については、適切な項目に細分することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["債権の取立て、資産の処分その他の行為によって得た収入の額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["債務の弁済、清算に係る費用の支払その他の行為による費用の額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["残余財産の額（支払税額がある場合には、その税額及び当該税額を控除した後の財産の額）"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定出資一口当たりの分配額及び優先出資一口当たりの分配額（種類の異なる優先出資を発行している特定目的会社にあっては、各種類の優先出資一口当たりの分配額）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第四号に掲げる事項については、次に掲げる事項を注記しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["残余財産の分配を完了した日"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["残余財産の全部又は一部が金銭以外の財産である場合には、当該財産の種類及び価額"]}]}]}]}]}]}]},{"tag":"SupplProvision","attr":{},"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":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、会社法の施行の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行前の優先出資等の交付に伴う義務が履行された場合に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十一条の規定は、会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号。以下「会社法整備法」という。）第二百二十条の規定による改正前の資産の流動化に関する法律（以下「旧資産流動化法」という。）第四十九条第一項、第百十三条の三及び第百十三条の五において準用する会社法整備法第六十四条の規定による改正前の商法（明治三十二年法律第四十八号。以下「旧商法」という。）第二百八十条ノ十一第一項の規定により同項の差額に相当する金額を支払う義務が履行された場合について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（貸借対照表等の公告に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令の施行の日前に到来した決算期に係る貸借対照表又は損益計算書に記載又は記録がされた情報につきこの府令の施行の日前に旧資産流動化法第九十九条第五項の規定による措置をとる場合における貸借対照表又は損益計算書については、この府令の規定にかかわらず、この府令による改正前の資産の流動化に関する法律施行規則（以下「旧資産流動化法施行規則」という。）の定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第百四条第五項又は第六項の規定による公告（同条第七項の規定による措置を含む。以下この項において同じ。）をする場合において、これらの規定に規定する貸借対照表又は損益計算書がこの府令の施行の日前に到来した決算期に係るものであるときは、当該公告において明らかにしなければならない事項は、この府令の規定にかかわらず、旧資産流動化法の定めるところによる。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（提供計算書類の提供等に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第四十九条第八号の規定は、この府令の施行後最初に到来する事業年度の末日に係る注記表であって、この府令の施行後最初に開催する社員総会の招集の通知に併せてその内容を通知すべきものについては、適用しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（計算書類の提供方法に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第七十条第七項の規定は、会社法整備法第二百二十一条第十七項又は第二百三十二条第五項の規定によりなお従前の例によるものとされた計算書類、事業報告及び利益処分案を定時社員総会に提出する場合について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業報告に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次に掲げる規定は、この府令の施行後最初に到来する事業年度の末日に係る事業報告であって、この府令の施行後最初に開催する社員総会において報告すべきものについては、適用しない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十五条第七号及び第八号"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第六十八条第三号から第六号まで"]}]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一九年二月八日内閣府令第一六号","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":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一九年八月九日内閣府令第六一号","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":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成十九年九月三十日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"8"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則の適用に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行日前にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二〇年一二月一二日内閣府令第八〇号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二一年三月二四日内閣府令第五号","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":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二一年四月二〇日内閣府令第二七号","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":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"11"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の計算に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十条の規定による改正後の特定目的会社の計算に関する規則第五十一条の規定は、平成二十一年三月三十一日以後に終了する事業年度に係る計算書類について適用し、同日前に終了する事業年度に係る計算書類については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二一年六月二四日内閣府令第三五号","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":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、平成二十一年七月一日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"12"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の計算関係書類に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この府令による改正後の特定目的会社の計算に関する規則（以下「新特定目的会社計算規則」という。）第二条第二項第七号並びに第二十九条第一号ル及び第二号ホの規定は、平成二十二年四月一日前に開始する事業年度に係る特定目的会社の計算関係書類（同項第三号に規定する計算関係書類をいう。以下この条において同じ。）については、適用しない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、同日前に開始する事業年度に係る特定目的会社の計算関係書類のうち、施行日以後に作成されるものについては、これらのすべての規定により作成することができる。"]}]}]},{"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":["新特定目的会社計算規則第二条第二項第八号及び第九号、第四十九条第七号の二及び第七号の三、第五十七条の二並びに第五十七条の三の規定は、平成二十二年三月三十一日前に終了する事業年度に係る計算関係書類については、適用しない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、同日前に終了する事業年度に係る計算関係書類のうち、施行日以後に作成されるものについては、これらのすべての規定により作成することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"13"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（募集特定出資の発行等に際しての計算に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行日前に資産の流動化に関する法律第三十六条第二項に規定する募集事項の決定又は同法第三十九条第一項の規定による取締役の決定があった場合における同法第二条第六項に規定する特定出資又は優先出資（同条第五項に規定する優先出資をいう。次項において同じ。）の発行に際しての計算については、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行日前に新優先出資引受権の行使があった場合における優先出資の発行に際しての計算については、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"14"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の設立に際しての計算に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行日前に定款の認証を受けた定款に係る特定目的会社の設立に際しての計算については、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"19"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則の適用に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合における施行日以後にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二二年九月三〇日内閣府令第四五号","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":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"18"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の計算に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["特定目的会社が、平成二十年十二月五日から平成二十二年三月三十一日までに売買目的有価証券（特定目的会社の計算に関する規則第二十七条第一項第一号ニに規定する売買目的有価証券をいう。以下この項において同じ。）又はその他有価証券（売買目的有価証券及び満期保有目的の債券（第十七条の規定による改正前の特定目的会社の計算に関する規則第五条第六項第二号に規定する満期保有目的の債券をいう。以下この項において同じ。）以外の有価証券をいう。）を満期保有目的の債券へ変更した場合における当該変更後の満期保有目的の債券についての第十七条の規定による改正後の特定目的会社の計算に関する規則第五条第六項の規定の適用については、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十七条の規定による改正後の特定目的会社の計算に関する規則第四十七条の規定は、平成二十三年四月一日以後に開始する事業年度に係る計算書類について適用し、同日前に開始する事業年度に係る計算書類については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二二年一二月六日内閣府令第五三号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この府令は、平成二十三年一月一日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第三条の規定は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二三年七月八日内閣府令第三三号","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":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の計算に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第四条の規定による改正後の特定目的会社の計算に関する規則（第二条第二項第三号ロ及び同項第六号を除く。）の規定は、平成二十三年四月一日以後に開始する事業年度に係る計算関係書類（同令第二条第二項第三号に規定する計算関係書類をいう。以下この条において同じ。）について適用し、同日前に開始する事業年度に係る計算関係書類については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二三年一一月一六日内閣府令第六一号","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":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、資本市場及び金融業の基盤強化のための金融商品取引法等の一部を改正する法律附則第一条第二号に掲げる規定の施行の日（平成二十三年十一月二十四日）から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の計算に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第七条の規定による改正後の特定目的会社の計算に関する規則第六十六条第一項及び第三項の規定は、施行日以後に終了する事業年度に係る事業報告について適用し、施行日前に終了した事業年度に係る事業報告については、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（罰則の適用に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この府令の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの府令の施行後にした行為に対する罰則の適用については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二七年四月二八日内閣府令第三七号","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":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、会社法の一部を改正する法律の施行の日（平成二十七年五月一日）から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"11"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の計算に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行日前にその末日が到来した事業年度のうち最終のものに係る特定目的会社の事業報告及びその附属明細書の記載又は記録については、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行日以後にその末日が到来する事業年度のうち最初のものに係る特定目的会社の事業報告及びその附属明細書に係る第二十七条の規定による改正後の特定目的会社の計算に関する規則第六十二条第二号及び第六十九条第五項第四号の規定の適用については、これらの規定中「含む」とあるのは、「含み、会社法の一部を改正する法律の施行に伴う関係法律の整備等に関する法律（平成二十六年法律第九十一号）の施行の日以後にされたものに限る」とする。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成三〇年三月二三日内閣府令第七号","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":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"12"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の計算に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十二条の規定による改正後の特定目的会社の計算に関する規則の規定は、平成三十年四月一日以後に開始する事業年度に係る計算関係書類（同令第二条第二項第三号に規定する計算関係書類をいう。以下この条において同じ。）について適用し、同日前に開始する事業年度に係る計算関係書類については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和三年二月三日内閣府令第五号","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":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、会社法の一部を改正する法律の施行の日（令和三年三月一日）から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"11"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の計算に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二十二条の規定による改正後の特定目的会社の計算に関する規則第六十三条第二号の二、第六十五条第三号から第三号の三まで、第六十五条の二、第六十七条の二各号及び第六十八条第七号から第九号までの規定は、施行日以後に締結された補償契約及び役員等賠償責任保険契約について適用する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和三年三月三一日内閣府令第二二号","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":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の計算に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"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特定目的会社の計算に関する規則（次項において「新特定目的会社計算規則」という。）第四十九条第十八号、第五十二条第二項及び第六十条の二の規定は、令和三年四月一日以後に開始する事業年度に係る計算書類について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新特定目的会社計算規則第四十九条第五号及び第五十二条の四の規定は、令和三年三月三十一日以後に終了する事業年度に係る計算書類について適用し、同日前に終了する事業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":"令和七年六月二五日内閣府令第六二号","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":{"Num":"1","WritingMode":"vertical"},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定目的会社の計算に関する規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["第三条の規定による改正後の特定目的会社の計算に関する規則（以下この条において「新特定目的会社計算規則」という。）の規定は、令和九年四月一日以後に開始する事業年度に係る計算書類について適用し、同日前に開始する事業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、令和七年四月一日以後に開始する事業年度に係るものについては、新特定目的会社計算規則の規定を適用することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定により計算書類に初めて新特定目的会社計算規則の規定を適用する場合におけるリースに係る会計方針の変更については、新特定目的会社計算規則第五十二条の二第四号イに掲げる事項に代えて、次に掲げる事項を注記することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新特定目的会社計算規則の規定を適用して計算書類を作成する最初の事業年度（次号において「適用初年度」という。）の期首の貸借対照表に計上されているリース負債に適用している借手の追加借入利子率の加重平均"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前号の加重平均後の追加借入利子率で割り引いた適用初年度の前事業年度の末日において開示したリース（ファイナンス・リースを除く。）の未経過リース料と適用初年度の期首の貸借対照表に計上されているリース負債との差額の説明"]}]}]}]}]}]}]}]}}