{"attached_files_info":null,"law_info":{"law_type":"MinisterialOrdinance","law_id":"419M60000400020","law_num":"平成十九年経済産業省令第二十号","law_num_era":"Heisei","law_num_year":19,"law_num_type":"MinisterialOrdinance","law_num_num":"020","promulgation_date":"2007-03-26"},"revision_info":{"law_revision_id":"419M60000400020_20190802_501M60000400028","law_type":"MinisterialOrdinance","law_title":"原子力発電工事償却準備引当金に関する省令","law_title_kana":"げんしりょくはつでんこうじしょうきゃくじゅんびひきあてきんにかんするしょうれい","abbrev":"","category":"工業","updated":"2024-07-21T23:09:31+09:00","amendment_promulgate_date":"2019-07-26","amendment_enforcement_date":"2019-08-02","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"501M60000400028","amendment_law_title":"電気事業託送供給等収支計算規則及び原子力発電工事償却準備引当金に関する省令の一部を改正する省令","amendment_law_title_kana":"","amendment_law_num":"令和元年経済産業省令第二十八号","amendment_type":"3","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Law","attr":{"Era":"Heisei","Lang":"ja","LawType":"MinisterialOrdinance","Num":"020","Year":"19","PromulgateMonth":"03","PromulgateDay":"26"},"children":[{"tag":"LawNum","attr":{},"children":["平成十九年経済産業省令第二十号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"げんしりょくはつでんこうじしょうきゃくじゅんびひきあてきんにかんするしょうれい","Abbrev":"","AbbrevKana":""},"children":["原子力発電工事償却準備引当金に関する省令"]},{"tag":"EnactStatement","attr":{},"children":["電気事業法（昭和三十九年法律第百七十号）第三十五条の規定を実施するため、原子力発電工事償却準備引当金に関する省令を次のように制定する。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（定義）"]},{"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":["この省令において、次の各号に掲げる用語の意義は、それぞれ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":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["「特定工事」とは、実用発電用原子炉（核原料物質、核燃料物質及び原子炉の規制に関する法律（昭和三十二年法律第百六十六号。以下「原子炉等規制法」という。）第四十三条の四第一項に規定する実用発電用原子炉をいう。以下同じ。）の設置の工事をいう。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["「対象発電事業者」とは、特定工事の計画について原子炉等規制法第四十三条の三の九第一項の認可を受けた電気事業法第二条第一項第十五号に規定する発電事業者のうち、有形固定資産について定率法によって減価償却を行う者をいう。"]}]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（積立て）"]},{"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":["対象発電事業者は、特定工事ごとに、当該特定工事の計画について原子炉等規制法第四十三条の三の九第一項の認可を受けた日の属する事業年度から当該特定工事の施工により設置した実用発電用原子炉において発電した電気について一般送配電事業者、送電事業者又は特定送配電事業者に供給を開始する日（以下「供給開始日」という。）の属する事業年度までの各事業年度において、当該事業年度において当該特定工事の施工に伴って取得する原子力発電設備のうち原子炉、タービン、発電機その他の装置の取得に要した支出の額に経済産業大臣が定める積立率を乗じて計算した金額を、原子力発電工事償却準備引当金として積み立てなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（取崩し）"]},{"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":["対象発電事業者は、特定工事ごとに、供給開始日の属する事業年度からその事業年度開始の日以後四年（供給開始日の属する月が四月でない場合には、五年）を経過する日の属する事業年度（以下「最終事業年度」という。）までの各事業年度終了の日において、前条の規定により積み立てられた当該特定工事に係る原子力発電工事償却準備引当金の前事業年度末の残高から、同条の規定により積み立てられた当該特定工事に係る原子力発電工事償却準備引当金の総額に経済産業大臣が定める取崩率を乗じて計算した金額（当該計算した金額が前事業年度末の残高を超える場合には、当該超える金額を控除した金額）を取り崩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":["対象発電事業者は、特定工事ごとに、最終事業年度の年度末において、前条の規定により積み立てられた当該特定工事に係る原子力発電工事償却準備引当金について、前項の規定による取崩しを行った後になお残高がある場合は、当該残高の全額を取り崩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":["対象発電事業者は、前条の規定により積み立てられた原子力発電工事償却準備引当金について、前二項の規定により取り崩す場合又は特別の理由がある場合を除き、当該原子力発電工事償却準備引当金を取り崩してはならない。"]}]}]}]}]},{"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、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（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":["この省令の施行の際現に法第四十七条第一項の規定により認可された特定工事の計画であって、当該認可を受けた日が平成十六年三月三十一日以前のものに係る特定工事については、この省令の規定は適用しない。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一九年九月二五日経済産業省令第六三号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二五年七月八日経済産業省令第三六号"},"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、原子力規制委員会設置法附則第一条第四号に掲げる規定の施行の日（平成二十五年七月八日）から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二八年三月三〇日経済産業省令第五〇号","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、電気事業法等の一部を改正する法律（以下「改正法」という。）の施行の日（平成二十八年四月一日）から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和元年七月二六日経済産業省令第二八号"},"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、令和元年八月二日から施行する。"]}]}]}]}]}]}}