{"attached_files_info":{"image_data":"","attached_files":[{"law_revision_id":"419M60000008037_20240401_506M60000008019","src":"./pict/2FH00000059435.pdf","updated":"2024-07-25T02:22:32+09:00"},{"law_revision_id":"419M60000008037_20240401_506M60000008019","src":"./pict/2FH00000059436.pdf","updated":"2024-07-25T02:22:32+09:00"}]},"law_info":{"law_type":"MinisterialOrdinance","law_id":"419M60000008037","law_num":"平成十九年総務省令第三十七号","law_num_era":"Heisei","law_num_year":19,"law_num_type":"MinisterialOrdinance","law_num_num":"037","promulgation_date":"2007-03-26"},"revision_info":{"law_revision_id":"419M60000008037_20240401_506M60000008019","law_type":"MinisterialOrdinance","law_title":"日本郵便株式会社法施行規則","law_title_kana":"にほんゆうびんかぶしきがいしゃほうしこうきそく","abbrev":"","category":"郵務","updated":"2024-07-22T15:01:11+09:00","amendment_promulgate_date":"2024-03-27","amendment_enforcement_date":"2024-04-01","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"506M60000008019","amendment_law_title":"日本郵政株式会社法施行規則及び日本郵便株式会社法施行規則の一部を改正する省令","amendment_law_title_kana":null,"amendment_law_num":"令和六年総務省令第十九号","amendment_type":"3","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Law","attr":{"Era":"Heisei","Lang":"ja","LawType":"MinisterialOrdinance","Num":"037","Year":"19","PromulgateMonth":"03","PromulgateDay":"26"},"children":[{"tag":"LawNum","attr":{},"children":["平成十九年総務省令第三十七号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"にほんゆうびんかぶしきがいしゃほうしこうきそく","Abbrev":"","AbbrevKana":""},"children":["日本郵便株式会社法施行規則"]},{"tag":"EnactStatement","attr":{},"children":["郵便局株式会社法（平成十七年法律第百号）第四条第四項、第五条、第六条第一項及び第六項、第九条並びに第十条の規定に基づき、並びに同法を実施するため、郵便局株式会社法施行規則（平成十八年総務省令第百三号）の全部を改正する省令を次のように定める。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（銀行窓口業務）"]},{"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":["日本郵便株式会社法（平成十七年法律第百号。以下「法」という。）第二条第二項本文に規定する総務省令で定めるものは、次の各号に掲げる行為に係る銀行代理業のうち利用者本位の簡便な方法により行われるものであって、その取扱件数が多いこと等から国民生活に定着している役務として総務大臣が定めるものに係るものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["流動性預金のうち簡易な貯蓄の手段であるものの受入れを内容とする契約の締結の代理"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["定期性預金のうち簡易な貯蓄の手段であるものの受入れを内容とする契約の締結の代理"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["為替取引のうち簡易な送金及び債権債務の決済の手段であるものを内容とする契約の締結の代理"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二条第二項第四号に規定する総務省令で定める事項は、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":["銀行窓口業務契約の期間、更新及び解除に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["銀行窓口業務契約に係る手数料に関する事項"]}]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（保険窓口業務）"]},{"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":["法第二条第三項本文に規定する総務省令で定めるものは、次の各号に掲げる保険募集及び関連保険会社の事務の代行のうち利用者本位の簡便な方法により行われるものであって、その取扱件数が多いこと等から国民生活に定着している役務として総務大臣が定めるものに係るものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["終身保険（被保険者を一人とするものであって、被保険者が死亡したことにより、又は被保険者が死亡したことのほか被保険者の生存中に一定の期間が満了したことにより保険金の支払をするものをいう。）のうち簡易に利用できるものの保険契約に係る保険募集"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["養老保険（被保険者を一人とするものであって、被保険者の生存中に保険期間が満了し、若しくはその期間の満了前に被保険者が死亡したことにより、又はこれらの事由のほか被保険者の生存中に保険期間内の一定の期間が満了したことにより保険金の支払をするものをいう。）のうち簡易に利用できるものの保険契約に係る保険募集"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二号に規定する保険契約に係る保険金の支払の請求の受理に関する事務の代行"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二条第三項第四号に規定する総務省令で定める事項は、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":["保険窓口業務契約の期間、更新及び解除に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["保険窓口業務契約に係る手数料に関する事項"]}]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（業務の届出）"]},{"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":["日本郵便株式会社（以下「会社」という。）は、法第四条第四項の規定により同条第二項第三号に掲げる業務又はこれに附帯する業務を営むことの届出をしようとするときは、次に掲げる事項を記載した届出書を総務大臣に提出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":["業務の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["業務の開始の時期"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["業務を営む理由"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社は、法第四条第四項の規定により同条第三項に規定する業務を営むことの届出をしようとするときは、次に掲げる事項を記載した届出書を総務大臣に提出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":["業務の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["業務の開始の時期"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["業務の収支の見込み"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["業務を営む理由"]}]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（郵便局の設置基準等）"]},{"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":["法第六条第一項の規定に基づく郵便局の設置については、会社は、いずれの市町村（特別区を含む。）においても、一以上の郵便局を設置しなければならないものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、郵便窓口業務及び保険窓口業務を行う会社の営業所（関連銀行の営業所が併設されている場合に限る。）が当該市町村（特別区を含む。）において一以上設置されている場合又は郵便窓口業務及び銀行窓口業務を行う会社の営業所（関連保険会社の営業所が併設されている場合に限る。）が当該市町村（特別区を含む。）において一以上設置されている場合その他の合理的な理由があると総務大臣が認める場合は、この限りでない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の基準によるほか、会社は、次に掲げる基準により、郵便局を設置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":["地域住民の需要に適切に対応することができるよう設置されていること。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["交通、地理その他の事情を勘案して地域住民が容易に利用することができる位置に設置されていること。"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["過疎地においては、郵政民営化法等の一部を改正する等の法律（平成二十四年法律第三十号）の施行の際現に存する郵便局ネットワークの水準を維持することを旨とすること。"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の規定によるほか、会社は、会社の営業所であって郵便窓口業務を行うもののうち銀行窓口業務又は保険窓口業務を行わないものを郵便局に準ずるものとして前項に掲げる基準により設置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":["簡易郵便局法（昭和二十四年法律第二百十三号）第七条第一項に規定する簡易郵便局は、前項の規定の適用については、同項に規定する会社の営業所とみなす。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二項第三号の「過疎地」とは、次に掲げる地域をいうものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["離島振興法（昭和二十八年法律第七十二号）第二条第一項の規定により指定された離島振興対策実施地域"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["奄美群島振興開発特別措置法（昭和二十九年法律第百八十九号）第一条に規定する奄美群島"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["山村振興法（昭和四十年法律第六十四号）第七条第一項の規定により指定された振興山村"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["小笠原諸島振興開発特別措置法（昭和四十四年法律第七十九号）第四条第一項に規定する小笠原諸島"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["半島振興法（昭和六十年法律第六十三号）第二条第一項の規定により指定された半島振興対策実施地域"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["過疎地域の持続的発展の支援に関する特別措置法（令和三年法律第十九号）第二条第二項の規定により公示された地域"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["沖縄振興特別措置法（平成十四年法律第十四号）第三条第三号に規定する離島"]}]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（郵便局等に係る届出事項）"]},{"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":["会社は、法第六条第二項前段の規定により届出をしようとするときは、別記様式第一号の届出書を総務大臣に提出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":["会社は、法第六条第二項後段の規定により届出をしようとするときは、次に掲げる事項を記載した届出書を総務大臣に提出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":["変更しようとする事項"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["変更しようとする年月日"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["変更の理由"]}]}]}]}]},{"tag":"Article","attr":{"Num":"6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（銀行窓口業務契約及び保険窓口業務契約の内容の届出）"]},{"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":["会社は、法第七条前段の規定による届出をしようとするときは、銀行窓口業務契約又は保険窓口業務契約を締結する日の一月前までに、次に掲げる事項を記載した届出書に銀行窓口業務契約又は保険窓口業務契約に係る契約書の案その他参考となるべき事項を記載した書類を添えて、総務大臣に提出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":["関連銀行又は関連保険会社の商号、免許取得年月日及び営業開始年月日"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["銀行窓口業務契約又は保険窓口業務契約を締結する日"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["銀行窓口業務又は保険窓口業務の開始の時期"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社は、法第七条後段の規定による届出をしようとするときは、銀行窓口業務契約又は保険窓口業務契約の内容を変更するための契約を締結する日の一月前までに（法第二条第二項第三号又は同条第三項第三号に掲げる事項を変更する場合にあっては、これらの事項を変更するための契約を締結する日の前日までに）、次に掲げる事項を記載した届出書に変更後の銀行窓口業務契約又は保険窓口業務契約に係る契約書の案その他参考となるべき事項を記載した書類を添えて、総務大臣に提出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":["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":["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":["銀行窓口業務契約又は保険窓口業務契約の内容を変更するための契約を締結する日"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["変更に係る銀行窓口業務又は保険窓口業務の開始の時期"]}]}]}]}]},{"tag":"Article","attr":{"Num":"7"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（新株を引き受ける者の募集の認可の申請）"]},{"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":["会社は、法第九条第一項の規定により新株を引き受ける者の募集の認可を受けようとするときは、次に掲げる事項を記載した申請書に、新株を引き受ける者の募集に関する株主総会（種類株主総会（会社法（平成十七年法律第八十六号）第二条第十四号に規定する種類株主総会をいう。）を含む。以下同じ。）又は取締役会の議事録の写しを添えて、総務大臣に提出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":["募集事項（会社法第百九十九条第二項に規定する募集事項をいう。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社法第二百二条第一項から第三項までの規定により株主に株式の割当てを受ける権利を与える場合にあっては、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":["株主に対し、会社法第二百三条第二項の申込みをすることにより会社の新株（会社が種類株式発行会社（同法第二条第十三号に規定する種類株式発行会社をいう。以下同じ。）である場合にあっては、当該株主の有する種類の株式と同一の種類のもの）の割当てを受ける権利を与える旨"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["イの新株の引受けの申込みの期日"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新株を引き受ける者の募集の方法"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金銭の払込みをすべきときは、払込みの取扱いの場所"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新株の払込金額（会社法第百九十九条第一項第二号に規定する払込金額をいう。）の使途"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新株を引き受ける者の募集の理由"]}]}]}]}]},{"tag":"Article","attr":{"Num":"8"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（募集新株予約権を引き受ける者の募集の認可の申請）"]},{"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":["会社は、法第九条第一項の規定により募集新株予約権を引き受ける者の募集の認可を受けようとするときは、次に掲げる事項を記載した申請書に、募集新株予約権を引き受ける者の募集に関する株主総会又は取締役会の議事録の写しを添えて、総務大臣に提出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":["募集事項（会社法第二百三十八条第一項に規定する募集事項をいう。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社法第二百四十一条第一項から第三項までの規定により株主に新株予約権の割当てを受ける権利を与える場合にあっては、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":["株主に対し、会社法第二百四十二条第二項の申込みをすることにより会社の募集新株予約権（会社が種類株式発行会社である場合にあっては、その目的である株式の種類が当該株主の有する種類の株式と同一の種類のもの）の割当てを受ける権利を与える旨"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["イの募集新株予約権の引受けの申込みの期日"]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["募集新株予約権を引き受ける者の募集の方法"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新株予約権の行使に際して金銭の払込みをすべきときは、払込みの取扱いの場所"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["募集新株予約権の払込金額（会社法第二百三十八条第一項第三号に規定する払込金額をいう。）の使途"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["募集新株予約権を引き受ける者の募集の理由"]}]}]}]}]},{"tag":"Article","attr":{"Num":"8_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（株式交換又は株式交付に際して株式等を交付することの認可の申請）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社は法第九条第一項の規定により株式交換又は株式交付に際して株式又は新株予約権を交付することの認可を受けようとするときは、次に掲げる事項を記載した申請書を総務大臣に提出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":["会社法第七百六十八条第一項各号に掲げる事項（同条第二項の規定により同項各号に掲げる事項を定めた場合にあっては、当該事項を含む。）又は同法第七百七十四条の三第一項各号に掲げる事項（同条第三項（同条第五項において準用する場合を含む。）の規定により同条第三項各号に掲げる事項を定めた場合にあっては、当該事項を含む。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式交換又は株式交付に際して株式又は新株予約権を交付する方法"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の申請書には、次に掲げる書類を添付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":["株式交換又は株式交付に関する株主総会又は取締役会の議事録の写し"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株式交換契約又は株式交付計画の内容を記載した書面"]}]}]}]}]},{"tag":"Article","attr":{"Num":"9"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（新株予約権の行使により株式を発行した旨の届出）"]},{"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":["会社は、法第九条第二項の規定により新株予約権の行使により株式を発行した旨を届け出ようとするときは、次に掲げる事項を記載した届出書を総務大臣に提出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":["当該新株予約権につき、法第九条第一項の認可を受けた日"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該新株予約権の行使により発行した株式の数（会社が種類株式発行会社である場合にあっては、株式の種類及び種類ごとの数。第十四条第一項第二号において同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該新株予約権の行使に際して出資された財産の価額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金銭以外の財産を当該新株予約権の行使に際してする出資の目的としたときは、その旨並びに当該財産の内容及び価額"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該新株予約権の行使により株式を発行した日"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該新株予約権の行使により株式を発行する場合における増加する資本金及び資本準備金に関する事項"]}]}]}]}]},{"tag":"Article","attr":{"Num":"10"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業計画の認可の申請）"]},{"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":["会社は、法第十条前段の規定により毎事業年度の事業計画の認可を受けようとするときは、当該事業計画に資金計画書及び収支予算書を添えて、毎事業年度開始の日の一月前までに総務大臣に提出して申請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":["前項の事業計画は、次に掲げる事項を明らかにしたものでなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["業務運営の基本方針（法第五条に規定する責務の履行に係るものを含む。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第四条第一項から第三項までに規定する業務に関する計画"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第六条第二項の規定による届出の対象となる郵便局及び会社の営業所の設置及び廃止に関する基本的な計画"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他事業の運営に関する事項"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社は、法第十条後段の規定により事業計画の変更の認可を受けようとするときは、変更しようとする事項及び変更の理由を記載した申請書を総務大臣に提出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、当該変更が第一項の規定により当該事業計画の認可を申請するときに添付した資金計画書又は収支予算書の変更を伴うときは、当該変更後の当該書類を添えなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"11"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（重要な財産）"]},{"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":["法第十一条の総務省令で定める重要な財産は、土地及び建物（郵便局又は会社の営業所であって郵便窓口業務を行うもののうち銀行窓口業務若しくは保険窓口業務を行わないものの設置に伴い譲渡する土地及び建物を除く。）であってその帳簿価額が十億円以上のものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"12"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（重要な財産の譲渡等の認可の申請）"]},{"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":["会社は、法第十一条の規定により重要な財産の譲渡の認可を受けようとするときは、次に掲げる事項を記載した申請書を総務大臣に提出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":["譲渡しようとする財産の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["譲渡の相手方の氏名又は名称及び住所"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["所有権以外の権利の目的となっているときは、その権利の種類"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["対価の額"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["対価の受領の時期及び方法その他の譲渡の条件"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["譲渡の理由"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社は、法第十一条の規定により重要な財産を担保に供することの認可を受けようとするときは、次に掲げる事項を記載した申請書を総務大臣に提出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":["担保に供しようとする財産の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["権利を取得する者の氏名又は名称及び住所"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財産を第三者のために担保に供しようとするときは、その者の氏名又は名称及び住所"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["権利の種類"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["担保される債権の額"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["担保に供する理由"]}]}]}]}]},{"tag":"Article","attr":{"Num":"13"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（定款の変更の決議の認可の申請）"]},{"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":["会社は、法第十二条の規定により定款の変更の決議の認可を受けようとするときは、変更しようとする事項及び変更の理由を記載した申請書に、定款の変更に関する株主総会又は取締役会の議事録の写しを添えて、総務大臣に提出しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"14"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（合併、会社分割又は解散の決議の認可の申請）"]},{"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":["会社は、法第十二条の規定により合併、会社分割又は解散の決議の認可を受けようとするときは、次に掲げる事項（解散の決議の認可を受けようとする場合にあっては、第一号、第三号及び第四号に規定する事項に限る。）を記載した申請書を総務大臣に提出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":["次のイからホまでに掲げる場合の区分に応じ、当該イからホまでに定める事項"]}]},{"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":["吸収合併（会社法第二条第二十七号に規定する吸収合併をいう。以下同じ。）の場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["吸収合併存続会社（同法第七百四十九条第一項に規定する吸収合併存続会社をいう。以下同じ。）が株式会社である場合にあっては同項各号に掲げる事項（同条第二項の規定により同項各号に掲げる事項を定めた場合にあっては、当該事項を含む。）、吸収合併存続会社が持分会社（同法第五百七十五条第一項に規定する持分会社をいう。以下同じ。）である場合にあっては同法第七百五十一条第一項各号に掲げる事項（同条第二項の規定により同項各号に掲げる事項を定めた場合にあっては、当該事項を含む。）"]}]}]}]},{"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":["新設合併（会社法第二条第二十八号に規定する新設合併をいう。以下同じ。）の場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新設合併設立会社（同法第七百五十三条第一項に規定する新設合併設立会社をいう。以下同じ。）が株式会社である場合にあっては同項各号に掲げる事項（同条第三項（同条第五項において準用する場合を含む。）の規定により同条第三項各号に掲げる事項を定めた場合にあっては、当該事項を含む。）、新設合併設立会社が持分会社である場合にあっては同法第七百五十五条第一項各号に掲げる事項"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["吸収分割（会社法第二条第二十九号に規定する吸収分割をいう。以下同じ。）の場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["吸収分割承継会社（同法第七百五十七条に規定する吸収分割承継会社をいう。以下同じ。）が株式会社である場合にあっては同法第七百五十八条各号に掲げる事項、吸収分割承継会社が持分会社である場合にあっては同法第七百六十条各号に掲げる事項"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新設分割（会社法第二条第三十号に規定する新設分割をいう。以下同じ。）の場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新設分割設立会社（同法第七百六十三条第一項に規定する新設分割設立会社をいう。以下同じ。）が株式会社である場合にあっては同項各号に掲げる事項、新設分割設立会社が持分会社である場合にあっては同法第七百六十五条第一項各号に掲げる事項"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["解散の場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["清算人の氏名及び住所"]}]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社の株主であって、次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める者の氏名又は名称及び住所並びにその者の所有する株式の数"]}]},{"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":["会社が吸収合併消滅会社（会社法第七百四十九条第一項第一号に規定する吸収合併消滅会社をいう。以下同じ。）又は吸収分割会社（同法第七百五十八条第一号に規定する吸収分割会社をいう。以下同じ。）となる場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["同法第七百八十五条第二項に規定する反対株主"]}]}]}]},{"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":["会社が吸収合併存続会社又は吸収分割承継会社となる場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社法第七百九十七条第二項に規定する反対株主"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社が新設合併消滅会社（会社法第七百五十三条第一項第一号に規定する新設合併消滅会社をいう。以下同じ。）又は新設分割会社（同法第七百六十三条第一項第五号に規定する新設分割会社をいう。以下同じ。）となる場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["同法第八百六条第二項に規定する反対株主"]}]}]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["合併、会社分割又は解散の時期"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["合併、会社分割又は解散の理由"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の申請書には、次に掲げる書類（解散の決議の認可を受けようとする場合にあっては、第一号の書類に限る。）を添えなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["合併、会社分割又は解散に関する株主総会又は取締役会の議事録の写し"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["合併契約又は吸収分割契約若しくは新設分割計画の内容を記載した書面"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["合併又は会社分割の主要な条件の決定に関する説明書"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["合併契約又は吸収分割契約若しくは新設分割計画の内容を決定した時における会社の資産、負債その他の財産の状況の説明書"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次のイからニまでに掲げる場合の区分に応じ、当該イからニまでに定める書類"]}]},{"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":["吸収合併の場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社が吸収合併存続会社となる場合にあっては吸収合併消滅会社の定款、会社が吸収合併消滅会社となる場合にあっては吸収合併存続会社の定款"]}]}]}]},{"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":["新設合併の場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新設合併設立会社及び新設合併消滅会社（会社を除く。）の定款"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["吸収分割の場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社が吸収分割承継会社となる場合にあっては吸収分割会社の定款、会社が吸収分割会社となる場合にあっては吸収分割承継会社の定款"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新設分割の場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新設分割設立会社及び新設分割会社（会社を除く。）の定款"]}]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"15"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表）"]},{"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":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["法第十三条に規定する総務省令で定める書類は、次に掲げるものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第二号、第五号及び第六号に掲げる書類については、会社が作成した場合に限る。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["株主資本等変動計算書"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["キャッシュ・フロー計算書"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["附属明細表"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["連結財務諸表（連結貸借対照表、連結損益計算書、連結包括利益計算書、連結株主資本等変動計算書、連結キャッシュ・フロー計算書及び連結附属明細表をいう。）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間連結財務諸表（中間連結貸借対照表、中間連結損益計算書、中間連結包括利益計算書、中間連結株主資本等変動計算書及び中間連結キャッシュ・フロー計算書をいう。）"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["中間財務諸表（中間貸借対照表、中間損益計算書、中間株主資本等変動計算書及び中間キャッシュ・フロー計算書をいう。）"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社は、法第十三条の規定による提出をしようとするときは、毎事業年度終了後（前項第五号に掲げる書類にあっては中間連結会計期間終了後、同項第六号に掲げる書類にあっては中間会計期間終了後）三月以内に総務大臣に提出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":["法第十三条に規定する貸借対照表及び損益計算書並びに第一項第一号から第三号まで及び第六号に掲げる書類（第二号及び第六号に掲げる書類については、作成した場合に限る。）は、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）の規定により、同項第四号及び第五号に掲げる書類（第五号に掲げる書類については、作成した場合に限る。）は、連結財務諸表の用語、様式及び作成方法に関する規則（昭和五十一年大蔵省令第二十八号）の規定により、それぞれ作成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":["法第十三条に規定する事業報告書は、企業内容等の開示に関する内閣府令（昭和四十八年大蔵省令第五号）第十五条第一号イに規定する様式（経理の状況に係る部分（主な資産及び負債の内容に係る部分を除く。）を除く。）に準じて作成しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"16"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（収支の状況）"]},{"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":["法第十四条の規定により提出する書類には、別表に掲げる事項について、同条各号に規定する業務の区分ごとの収支の状況を記載するものとし、当該書類は、毎事業年度終了後四月以内に、総務大臣に提出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":["前項の規定により提出する書類に記載する営業収益及び営業費用は、別表に掲げる方法によるほか、適正な方法によりそれぞれの業務に整理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、当該方法によって整理することが著しく困難なときは、その全部を主たる関連を有する業務に整理することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の場合において、会社は、当該方法に基づき作成する営業収益及び営業費用の整理に関する計算方法を記載した書類を総務大臣にあらかじめ提出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":["会社は、別表に掲げる事項が前二項の規定に基づいて適正に作成されていることについて、公認会計士（公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項に規定する外国公認会計士を含む。第十八条第二項において同じ。）又は監査法人による証明書を得るとともに、当該証明書を第一項の規定により提出する書類と併せて総務大臣に提出しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"17"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（立入検査の証明書）"]},{"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":["法第十六条第二項の立入検査をする職員の身分を示す証明書は、別記様式第二号によるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"18"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（情報の公表）"]},{"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":["法第十八条第一項に規定する情報は、法第十三条の規定により総務大臣に提出した書類の内容とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社は、法第十八条第一項の規定により公表を行う場合には、前項に規定する書類（法第十三条に規定する貸借対照表及び損益計算書並びに第十五条第一項第一号から第四号までに掲げる書類に限る。）の内容が、第十五条第三項の規定に基づいて適正に作成されていることについて、公認会計士又は監査法人による監査証明を受けるとともに、監査報告書を法第十三条の規定により提出する書類と併せて総務大臣に提出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":["法第十八条第二項の規定による公表は、次の各号に掲げる場合の区分に応じ、それぞれ当該各号に定める事項について行うものとする。"]}]},{"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":["法第十八条第二項第一号に掲げる場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["次のイからハまでに掲げる場合の区分に応じ、それぞれイからハまでに定める事項"]}]}]},{"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":["法第四条第四項の規定による届出をしたとき"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該届出をした業務の内容"]}]}]}]},{"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":["法第六条第二項の規定による届出をしたとき"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該届出をした事項の内容"]}]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第七条の規定による届出をしたとき"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該届出をした銀行窓口業務契約又は保険窓口業務契約の内容"]}]}]}]}]},{"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":["法第十八条第二項第二号に掲げる場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第十条の規定による認可を受けた事業計画の内容"]}]}]}]},{"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":["法第十八条第二項第三号に掲げる場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第十四条の規定により提出した業務の区分ごとの収支の状況を記載した書類及び第十六条第三項に規定する書類の内容"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第十八条第一項の規定による公表は、法第十三条の規定による提出をした後速やかに、公表事項を記載した書類を会社の主たる営業所及び事務所に備え、又は当該事項を会社の主たる営業所及び事務所に備え置く電子計算機その他の機器の映像面に必要に応じ直ちに表示させて一般の閲覧に供する方法により行うほか、官報への掲載、インターネットの利用その他の適切な方法により行うものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三項の公表は、同項第一号に掲げる場合にあっては、法第四条第四項、法第六条第二項又は法第七条の規定による届出をした後速やかに、第三項第二号に掲げる場合にあっては、法第十条の規定による認可を受けた後速やかに、それぞれ、官報への掲載、インターネットの利用その他の適切な方法により行うものとし、同項第三号に掲げる場合にあっては、法第十四条の規定による提出をした後速やかに、公表事項を記載した書類を会社の主たる営業所及び事務所に備え、又は当該事項を会社の主たる営業所及び事務所に備え置く電子計算機その他の機器の映像面に必要に応じ直ちに表示させて一般の閲覧に供する方法により行うほか、官報への掲載、インターネットの利用その他の適切な方法により行うものとする。"]}]}]}]}]},{"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":["この省令は、法の施行の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（法第四条第四項の総務省令で定める届出事項の特例）"]},{"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":["会社について郵政民営化法（平成十七年法律第九十七号）第九十二条の規定の適用がある場合には、法第四条第四項の総務省令で定める事項は、第一条第一項各号又は第二項各号に掲げる事項のほか、その業務と同種の業務を営む事業者の利益を不当に害することのないよう特に配慮する事項とする。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二四年七月三〇日総務省令第七八号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、郵政民営化法等の一部を改正する等の法律（平成二十四年法律第三十号。以下「平成二十四年改正法」という。）の施行の日（平成二十四年十月一日）から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（郵便局株式会社法施行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":["郵便局株式会社法（平成十七年法律第百号）の施行の日に過疎地に該当していた地域及びその日後に該当することとなった地域は第二条の規定による改正後の日本郵便株式会社法施行規則第四条第二項第三号の規定の適用については、同号に規定する過疎地とみなす。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、平成二十四年改正法の施行後に過疎地に該当することとなった地域については、同号中「郵政民営化法等の一部を改正する等の法律（平成二十四年法律第三十号）の施行の際」とあるのは、「過疎地に該当することとなった時において」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"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":["この省令の施行の日の属する事業年度に係る第二条の規定による改正後の日本郵便株式会社法施行規則第十五条第一項の規定の適用については、同項中「第五号」とあるのは、「第四号」とする。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二六年三月三一日総務省令第三六号"},"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":["この省令は、奄美群島振興開発特別措置法及び小笠原諸島振興開発特別措置法の一部を改正する法律（平成二十六年法律第六号）の施行の日（平成二十六年四月一日）から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和二年一二月二三日総務省令第一二一号"},"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":["この省令は、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（令和元年法律第七十一号）の施行の日（令和三年三月一日）から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和三年三月三一日総務省令第四〇号"},"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":["この省令は、過疎地域の持続的発展の支援に関する特別措置法の施行の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和六年三月二七日総務省令第一九号"},"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":["この省令は、令和六年四月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和六年三月二八日総務省令第二一号"},"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":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"AppdxTable","attr":{},"children":[{"tag":"AppdxTableTitle","attr":{"WritingMode":"vertical"},"children":["別表"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第十六条関係）"]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":[]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会計年度（自○○年○月○日　至○○年○月○日）"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["（単位：円）"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{"WritingMode":"vertical"},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一号"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["（郵便業務等）"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二号"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["（銀行窓口業務等）"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三号"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["（保険窓口業務等）"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第四号"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["（その他）"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["計"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業収益"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業費用"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業損益"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]}]}]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":[]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["（整理方法）"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["１"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第十四条各号の営業収益及び営業費用として特定できるものは、それぞれの業務に直接整理すること。"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["２"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["同条各号に関連する営業費用は次の基準によりそれぞれの業務に整理すること。"]}]},{"tag":"Subitem2","attr":{"Num":"1"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（１）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["営業原価"]}]},{"tag":"Subitem3","attr":{"Num":"1"},"children":[{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["人件費"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["同条各号の複数の業務に直接従事している職員の勤務時間比、同条各号の業務のいずれかの業務に直接従事している職員の人員数比又は作業内容を同じくする職員の集団ごとの業務において取り扱う件数の比若しくは体積の比"]}]}]}]},{"tag":"Subitem3","attr":{"Num":"2"},"children":[{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["燃料費"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["車両を使用して直接行う業務において同条各号の複数の業務に直接従事している職員の勤務時間比、取り扱う件数の比又は体積の比"]}]}]}]},{"tag":"Subitem3","attr":{"Num":"3"},"children":[{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["車両修繕費"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["車両を使用して直接行う業務において同条各号の複数の業務に直接従事している職員の勤務時間比、取り扱う件数の比又は体積の比"]}]}]}]},{"tag":"Subitem3","attr":{"Num":"4"},"children":[{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["減価償却費"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関連する固定資産価額比、固定資産を使用して直接行う業務において同条各号の複数の業務に直接従事している職員の勤務時間比、取り扱う件数の比若しくは体積の比又は面積の比"]}]}]}]},{"tag":"Subitem3","attr":{"Num":"5"},"children":[{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施設使用料"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["賃貸施設を使用して直接行う業務において同条各号の複数の業務に直接従事している職員の勤務時間比、取り扱う件数の比若しくは体積の比又は面積の比"]}]}]}]},{"tag":"Subitem3","attr":{"Num":"6"},"children":[{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["租税公課"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関連する固定資産価額比、固定資産を使用して直接行う業務において同条各号の複数の業務に直接従事している職員の勤務時間比、取り扱う件数の比若しくは体積の比又は面積の比"]}]}]}]},{"tag":"Subitem3","attr":{"Num":"7"},"children":[{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["集配運送委託費"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["集配運送委託契約に基づき委託する業務において取り扱わせる件数の比又は体積の比"]}]}]}]}]},{"tag":"Subitem2","attr":{"Num":"2"},"children":[{"tag":"Subitem2Title","attr":{},"children":["（２）"]},{"tag":"Subitem2Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["販売費及び一般管理費"]}]},{"tag":"Subitem3","attr":{"Num":"1"},"children":[{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["人件費"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["同条各号の複数の業務に直接従事している職員の勤務時間比、同条各号の業務のいずれかの業務に直接従事している職員の人員数比、作業内容を同じくする職員の集団ごとの業務において取り扱う件数の比又は営業原価比"]}]}]}]},{"tag":"Subitem3","attr":{"Num":"2"},"children":[{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["減価償却費"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関連する固定資産価額比、固定資産を使用して直接行う業務において同条各号の複数の業務に直接従事している職員の勤務時間比、取り扱う件数の比若しくは体積の比、面積の比又は営業原価比"]}]}]}]},{"tag":"Subitem3","attr":{"Num":"3"},"children":[{"tag":"Subitem3Sentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["宣伝広告費"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["同条同号の業務のいずれかの業務に係る宣伝広告費比"]}]}]}]}]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["別記様式第一号"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条関係）"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000059435.pdf"},"children":[]}]}]}]},{"tag":"AppdxStyle","attr":{},"children":[{"tag":"AppdxStyleTitle","attr":{"WritingMode":"vertical"},"children":["別記様式第二号"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第十七条関係）"]},{"tag":"StyleStruct","attr":{},"children":[{"tag":"Style","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000059436.pdf"},"children":[]}]}]}]}]}]}}