{"attached_files_info":null,"law_info":{"law_type":"MinisterialOrdinance","law_id":"423M60000002059","law_num":"平成二十三年内閣府令第五十九号","law_num_era":"Heisei","law_num_year":23,"law_num_type":"MinisterialOrdinance","law_num_num":"059","promulgation_date":"2011-10-31"},"revision_info":{"law_revision_id":"423M60000002059_20260807_508M60000002068","law_type":"MinisterialOrdinance","law_title":"沖縄科学技術大学院大学学園法施行規則","law_title_kana":"おきなわかがくぎじゅつだいがくいんだいがくがくえんほうしこうきそく","abbrev":"","category":"教育","updated":"2026-08-19T13:27:05+09:00","amendment_promulgate_date":"2026-08-05","amendment_enforcement_date":"2026-08-07","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"508M60000002068","amendment_law_title":"沖縄科学技術大学院大学学園法施行規則の一部を改正する内閣府令","amendment_law_title_kana":null,"amendment_law_num":"令和八年内閣府令第六十八号","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":{"Lang":"ja","Era":"Heisei","Year":"23","Num":"059","PromulgateMonth":"10","PromulgateDay":"31","LawType":"MinisterialOrdinance"},"children":[{"tag":"LawNum","attr":{},"children":["平成二十三年内閣府令第五十九号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"おきなわかがくぎじゅつだいがくいんだいがくがくえんほうしこうきそく","Abbrev":"","AbbrevKana":""},"children":["沖縄科学技術大学院大学学園法施行規則"]},{"tag":"EnactStatement","attr":{},"children":["沖縄科学技術大学院大学学園法（平成二十一年法律第七十六号）第九条第一項、第十一条及び第十二条第一項の規定に基づき、並びに同法を実施するため、沖縄科学技術大学院大学学園法施行規則を次のように定める。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業計画の作成）"]},{"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":["沖縄科学技術大学院大学学園法（以下「法」という。）第九条第一項に規定する事業計画には、次に掲げる事項に関する計画を記載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":["沖縄科学技術大学院大学における教育研究に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["沖縄科学技術大学院大学学園（以下「学園」という。）の業務運営における適切性及び透明性の確保並びにその効率化に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["学園の財政基盤の強化に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前三号に掲げるもののほか、学園の業務に関する事項"]}]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業計画の認可の申請）"]},{"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":["学園は、法第九条第一項前段の規定により事業計画の認可を受けようとするときは、事業計画を記載した申請書に次に掲げる書類を添付して、当該会計年度開始三十日前までに、内閣総理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":["収支予算書"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前会計年度の予定貸借対照表及び予定損益計算書"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該会計年度の予定貸借対照表及び予定損益計算書"]}]}]},{"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、事業計画の参考となる書類"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["学園は、法第九条第一項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、次に掲げる事項を記載した申請書に当該変更後の事業計画を添えて、内閣総理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、当該変更が前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同項各号の書類の変更を伴うときは、当該変更後の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":["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":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（借入れの認可の申請）"]},{"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":["学園は、法第十条の規定により弁済期限が一年を超える資金の借入れ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内閣総理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":["借入れを必要とする理由"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借入金の額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借入先"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借入金の利率"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借入金の償還の方法及び期限"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["利息の支払の方法及び期限"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他必要な事項"]}]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（重要な財産の範囲）"]},{"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":["法第十一条に規定する内閣府令で定める重要な財産は、土地及び建物並びに内閣総理大臣が指定するその他の財産とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（重要な財産の譲渡等の認可の申請）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["学園は、法第十一条の規定により重要な財産を譲り受け、譲渡し、交換し、又は担保に供すること（以下「譲渡等」という。）について、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譲渡等を証する書面を添付して、内閣総理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":["譲渡等に係る財産の内容及び評価額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["譲渡等の条件"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["譲渡等の方法"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["学園の業務運営上支障がない旨及びその理由"]}]}]}]}]},{"tag":"Article","attr":{"Num":"6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計監査人が監査する書類）"]},{"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":["法第十二条第一項の規定により読み替えて適用する私立学校法（昭和二十四年法律第二百七十号）第八十六条第一項の内閣府令で定めるものは、財産目録（貸借対照表に対応する項目に限る。）のほか、第十条第三項各号に掲げるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"7"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計監査報告の作成）"]},{"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":["法第十二条第一項の規定により読み替えて適用する私立学校法第八十六条第二項の規定による会計監査報告の作成については、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":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["会計監査人は、その職務を適切に遂行するため、次に掲げる者との意思疎通を図り、情報の収集及び監査の環境の整備に努めなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、会計監査人が公正不偏の態度及び独立の立場を保持することができなくなるおそれのある関係の創設及び維持を認め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":["学園の理事及び職員"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他会計監査人が適切に職務を遂行するに当たり意思疎通を図るべき者"]}]}]}]}]},{"tag":"Article","attr":{"Num":"8"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計の原則）"]},{"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":["法第十二条第一項の規定により読み替えて適用する私立学校法第百一条の内閣府令で定める基準は、この府令の定めるところにより、この府令に定めのないものについては、一般に公正妥当と認められる企業会計の基準に従うものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融庁組織令（平成十年政令第三百九十二号）第三十四条第一項に規定する企業会計審議会により公表された企業会計の基準は、前項に規定する一般に公正妥当と認められる企業会計の基準に該当するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["学園に適用する会計の基準として内閣総理大臣が別に公示する沖縄科学技術大学院大学学園会計基準（以下「学園会計基準」という。）は、第一項に規定する一般に公正妥当と認められる企業会計の基準に優先して適用されるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"9"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計帳簿の作成）"]},{"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":["法第十二条第一項の規定により読み替えて適用する私立学校法第百二条第一項の規定による会計帳簿の作成については、学園会計基準の定めるところによる。"]}]}]}]},{"tag":"Article","attr":{"Num":"10"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（計算関係書類）"]},{"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":["法第十二条第一項の規定により読み替えて適用する私立学校法第百三条第一項及び第二項の規定による貸借対照表及びその附属明細書の作成については、学園会計基準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":["法第十二条第一項の規定により読み替えて適用する私立学校法第百三条第二項に規定する収支計算書は、次に掲げる書類とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["損益計算書"]}]}]},{"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":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["学園は、法第十二条第二項に規定する書類を内閣総理大臣に提出するときは、次に掲げる書類を併せて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":["利益の処分に関する書類又は損失の処理に関する書類"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["業務実施コスト計算書"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二項各号に掲げる書類及びこれらの附属明細書並びに前項各号に掲げる書類の作成については、学園会計基準の定めるところによる。"]}]}]}]},{"tag":"Article","attr":{"Num":"11"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業報告書）"]},{"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":["法第十二条第一項の規定により読み替えて適用する私立学校法第百三条第二項の規定による事業報告書及びその附属明細書の作成については、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":["事業報告書は、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":["学園の状況に関する重要な事項（計算関係書類（前条に規定する書類をいう。）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":["私立学校法第三十六条第三項第五号の体制の整備についての決議があるときは、その決議の内容の概要及び当該体制の運用状況の概要"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業報告書の附属明細書は、事業報告書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":"12"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（計算関係書類等の監査等）"]},{"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":["法第十二条第一項の規定により読み替えて適用する私立学校法第百四条第一項及び第二項の規定による計算関係書類等の監査等については、私立学校法施行規則（昭和二十五年文部省令第十二号）第三十条及び第三十三条から第四十一条までの規定の適用があるものとする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同令第三十条第一項中「各会計年度に係るものに限る」とあるのは「第十条に規定する書類をいい、各会計年度に係るものに限る」と、同令第三十四条中「一般に公正妥当と認められる学校法人会計」とあるのは「学園会計基準その他一般に公正妥当と認められる企業会計」とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"13"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財産目録）"]},{"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":["法第十二条第一項の規定により読み替えて適用する私立学校法第百七条第一項第一号の財産目録は、理事会の決議による承認を受けなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"14"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（償却資産の指定等）"]},{"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":["内閣総理大臣は、学園が業務のため取得しようとしている償却資産についてその減価に対応すべき収益の獲得が予定されないと認められる場合には、その取得までの間に限り、当該償却資産を指定することができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の指定を受けた資産の減価償却については、減価償却費は計上せず、資産の減価額と同額を拠出剰余金に対する控除として計上するものとする。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"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、法の施行の日（平成二十三年十一月一日）から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（独立行政法人沖縄科学技術研究基盤整備機構の財務及び会計に関する内閣府令の廃止）"]},{"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":["独立行政法人沖縄科学技術研究基盤整備機構の財務及び会計に関する内閣府令（平成十七年内閣府令第八十六号）は、廃止する。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（成立の際の会計処理の特例）"]},{"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":["学園の成立の際法附則第四条第一項の規定により学園に拠出されたものとされる資産のうち償却資産については、第十四条第一項の指定があったものとみなす。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和六年八月二〇日内閣府令第六九号"},"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":["この府令は、令和七年四月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和八年八月五日内閣府令第六八号"},"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":["この府令は、金融庁組織令の一部を改正する政令の施行の日（令和八年八月七日）から施行する。"]}]}]}]}]}]}}