{"attached_files_info":{"image_data":"","attached_files":[{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/R07F160024_001.pdf","updated":"2026-08-19T13:34:43+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/R03F160075_002.pdf","updated":"2026-08-19T13:34:43+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2JH00000248142.pdf","updated":"2026-08-19T13:34:41+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2JH00000248143.pdf","updated":"2026-08-19T13:34:41+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064065.pdf","updated":"2026-08-19T13:34:38+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064066.pdf","updated":"2026-08-19T13:34:38+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064067.pdf","updated":"2026-08-19T13:34:38+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064068.pdf","updated":"2026-08-19T13:34:38+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2JH00000248144.pdf","updated":"2026-08-19T13:34:41+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064070.pdf","updated":"2026-08-19T13:34:38+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2JH00000248147.pdf","updated":"2026-08-19T13:34:42+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064072.pdf","updated":"2026-08-19T13:34:38+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064073.pdf","updated":"2026-08-19T13:34:38+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2JH00000248148.pdf","updated":"2026-08-19T13:34:42+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2JH00000248149.pdf","updated":"2026-08-19T13:34:42+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064076.pdf","updated":"2026-08-19T13:34:38+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064077.pdf","updated":"2026-08-19T13:34:38+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2JH00000248150.pdf","updated":"2026-08-19T13:34:42+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2JH00000248151.pdf","updated":"2026-08-19T13:34:42+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064080.pdf","updated":"2026-08-19T13:34:39+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064081.pdf","updated":"2026-08-19T13:34:39+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064082.pdf","updated":"2026-08-19T13:34:39+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064083.pdf","updated":"2026-08-19T13:34:39+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2JH00000248152.pdf","updated":"2026-08-19T13:34:42+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2JH00000248153.pdf","updated":"2026-08-19T13:34:42+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064086.pdf","updated":"2026-08-19T13:34:39+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064087.pdf","updated":"2026-08-19T13:34:39+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2JH00000248154.pdf","updated":"2026-08-19T13:34:42+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2JH00000248155.pdf","updated":"2026-08-19T13:34:42+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064090.pdf","updated":"2026-08-19T13:34:39+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064091.pdf","updated":"2026-08-19T13:34:39+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064092.pdf","updated":"2026-08-19T13:34:39+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064093.pdf","updated":"2026-08-19T13:34:39+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2JH00000267351.pdf","updated":"2026-08-19T13:34:43+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064095.pdf","updated":"2026-08-19T13:34:40+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2FH00000064096.pdf","updated":"2026-08-19T13:34:40+09:00"},{"law_revision_id":"503M60000800075_20260807_508M60000800071","src":"./pict/2JH00000240999.pdf","updated":"2026-08-19T13:34:41+09:00"}]},"law_info":{"law_type":"MinisterialOrdinance","law_id":"503M60000800075","law_num":"令和三年国土交通省令第七十五号","law_num_era":"Reiwa","law_num_year":3,"law_num_type":"MinisterialOrdinance","law_num_num":"075","promulgation_date":"2021-12-03"},"revision_info":{"law_revision_id":"503M60000800075_20260807_508M60000800071","law_type":"MinisterialOrdinance","law_title":"特定複合観光施設区域整備法に基づく設置運営事業等の監査及び会計に関する省令","law_title_kana":"とくていふくごうかんこうしせつくいきせいびほうにもとづくせっちうんえいじぎょうとうのかんさおよびかいけいにかんするしょうれい","abbrev":"","category":"観光","updated":"2026-08-19T13:32:09+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":"508M60000800071","amendment_law_title":"金融庁組織令の一部を改正する政令の施行に伴う国土交通省関係省令の整理に関する省令","amendment_law_title_kana":null,"amendment_law_num":"令和八年国土交通省令第七十一号","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":"Reiwa","Year":"03","Num":"075","PromulgateMonth":"12","PromulgateDay":"03","LawType":"MinisterialOrdinance"},"children":[{"tag":"LawNum","attr":{},"children":["令和三年国土交通省令第七十五号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"とくていふくごうかんこうしせつくいきせいびほうにもとづくせっちうんえいじぎょうとうのかんさおよびかいけいにかんするしょうれい","Abbrev":"","AbbrevKana":""},"children":["特定複合観光施設区域整備法に基づく設置運営事業等の監査及び会計に関する省令"]},{"tag":"EnactStatement","attr":{},"children":["特定複合観光施設区域整備法（平成三十年法律第八十号）第二十三条第一項、第二十五条第二項並びに第二十八条第一項から第五項まで、同条第六項及び第七項（これらの規定を同条第十二項において準用する場合を含む。）、第八項、第十項（同条第十二項において準用する場合を含む。）、第十一項並びに第十三項から第十八項までの規定に基づき、特定複合観光施設区域整備法に基づく設置運営事業等の監査及び会計に関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":["（監査人事業監査報告の作成）"]},{"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":["特定複合観光施設区域整備法（以下「法」という。）第二十三条第一項の規定による監査については、この条に定めるところによる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["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":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、認定設置運営事業者等（カジノ事業者及びカジノ施設供用事業者を除く。以下同じ。）及びその役員は、監査人の職務の執行のための必要な体制の整備に留意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":["当該認定設置運営事業者等の従業者（監査人を除く。）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他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":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定は、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":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査人は、その職務の遂行に当たり、必要に応じ、当該認定設置運営事業者等の他の監査人、親会社（財務諸表等の用語、様式及び作成方法に関する規則（昭和三十八年大蔵省令第五十九号。第三条第三項において「財務諸表等規則」という。）第八条第三項の規定により、認定設置運営事業者等の親会社とされる者をいう。）及び子会社（同条第三項、第四項及び第七項の規定により、認定設置運営事業者等の子会社とされる者をいう。第十九条第二項において同じ。）の監査役その他これらに相当する者との意思疎通及び情報の交換を図るよう努めなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十三条第一項の規定による監査報告（次項及び第十条第二号において「監査人事業監査報告」という。）の作成及びその内容の通知は、事業年度ごとに、行わなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査人事業監査報告は、次に掲げる事項をその内容としなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査人の監査（財務報告書又は四半期報告書に係るものを除く。第三号において同じ。）の方法及びその内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該認定設置運営事業者等が行う設置運営事業等に関し、不正の行為又は法令若しくは定款に違反する重大な事実があったときは、その事実"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査人の監査のため必要な調査ができなかったときは、その旨及びその理由"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査人事業監査報告を作成した日"]}]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（請求の報告事項）"]},{"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":["法第二十五条第二項の国土交通省令で定める事項は、次に掲げるものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査人の氏名"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["認定設置運営事業者等の名称"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十五条第一項の規定による請求（次号及び第五号において単に「請求」という。）を行った日"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["請求の要旨"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["請求の内容"]}]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計の原則）"]},{"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":["法第二十八条第一項の規定による会計の整理については、この条から第五条までに定めるところによるものとし、これらの規定に定めのない事項については、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（以下単に「企業会計審議会」という。）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":["財務諸表等規則第一条第三項に規定する金融庁長官が定める企業会計の基準は、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該当するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業年度）"]},{"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":["認定設置運営事業者等の事業年度は、毎年四月一日から翌年三月三十一日までとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、法第九条第十一項の認定の日の属する事業年度は、当該認定の日からその後最初の三月三十一日までとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（勘定科目及び財務諸表）"]},{"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":["認定設置運営事業者等の勘定科目の分類は、別表第一によらなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第一項の財務諸表で国土交通省令で定めるものは、個別財務諸表、連結財務諸表、四半期個別財務諸表及び四半期連結財務諸表とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の個別財務諸表は、次に掲げるものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["貸借対照表"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["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":["株主資本等変動計算書又は社員資本等変動計算書"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["キャッシュ・フロー計算書"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["附属明細表として次に掲げるもの"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有価証券明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["有形固定資産等明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社債明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借入金等明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["引当金明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"7"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ト"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["業務別固定資産明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"8"},"children":[{"tag":"Subitem1Title","attr":{},"children":["チ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["業務別営業収支明細表"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二項の連結財務諸表は、次に掲げるものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["連結貸借対照表"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["連結損益計算書"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["連結包括利益計算書"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["連結株主資本等変動計算書又は連結社員資本等変動計算書"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["連結キャッシュ・フロー計算書"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["連結附属明細表として次に掲げるもの"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社債明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["借入金等明細表"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資産除去債務明細表"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二項の四半期個別財務諸表は、次に掲げるものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四半期貸借対照表"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四半期損益計算書"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四半期キャッシュ・フロー計算書"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四半期附属明細表たる業務別営業収支明細表"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二項の四半期連結財務諸表は、次に掲げるものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四半期連結貸借対照表"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四半期連結損益計算書"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四半期連結包括利益計算書"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四半期連結キャッシュ・フロー計算書"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"7"},"children":[{"tag":"ParagraphNum","attr":{},"children":["７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三項から前項までに規定する財務諸表の様式は、別記第一号様式から別記第三十号様式までによらなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（認定設置運営事業者の区分経理の方法）"]},{"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":["法第二十八条第二項の規定により、業務ごとに区分して会計を整理しようとする認定設置運営事業者（カジノ事業者を除く。以下この条において同じ。）は、当該認定設置運営事業者が行う業務に係る資産並びに費用及び収益について、別表第二に定める方法により整理しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、認定設置運営事業者は、その行う業務に係る資産及び費用について、当該認定設置運営事業者の実情に応じた方法により整理することが適当である場合であって、当該方法を、あらかじめ別記第三十一号様式により、国土交通大臣に届け出たときは、当該方法によることができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"7"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（認定施設供用事業者の区分経理の方法）"]},{"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":["前条の規定は、認定施設供用事業者（カジノ施設供用事業者を除く。）について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、同条第一項中「第二十八条第二項」とあるのは、「第二十八条第三項」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"8"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務報告書の記載事項等）"]},{"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":["法第二十八条第四項第三号の国土交通省令で定める事項は、法人の概況及び事業の状況とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第四項に規定する財務報告書は、別記第三十二号様式により作成しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"9"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務報告書の提出期限の承認の手続等）"]},{"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":["認定設置運営事業者等が法第二十八条第四項の承認を受けようとする場合には、次に掲げる事項を記載した承認申請書を、国土交通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":["財務報告書の提出に関して当該承認を受けようとする期間"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務報告書の提出に関して当該承認を必要とする理由"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該承認を受けた場合及び前号に規定する理由について消滅又は変更があった場合に直ちにその旨を多数の者が知り得る状態に置くための方法"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の承認申請書には、同項第二号に規定する理由を証する書面を添付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":["国土交通大臣は、第一項の規定による承認の申請があった場合において、当該認定設置運営事業者等が、やむを得ない理由により財務報告書をその事業年度経過後三月以内（当該事業年度に係る財務報告書の提出に関して法第二十八条第四項の承認を受けている場合には、当該承認を受けた期間内）に提出できないと認めるときは、当該申請のあった日の属する事業年度（その日が事業年度開始後三月以内（直前事業年度に係る財務報告書の提出に関して当該承認を受けている場合には、当該承認を受けた期間内）の日である場合には、その直前事業年度）から当該申請に係る第一項第二号に規定する理由について消滅又は変更があることとなる日の属する事業年度の直前事業年度までの事業年度に係る財務報告書について、承認をするものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の承認に係る第一項第二号に規定する理由について消滅又は変更があった場合には、国土交通大臣は、前項の承認に係る期間を変更し、又は当該承認を将来に向かって取り消すことができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"10"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務報告書の添付書類）"]},{"tag":"ArticleTitle","attr":{},"children":["第十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["法第二十八条第五項の国土交通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、第一号に掲げる書類については、当該財務報告書の提出日前三年以内に同項の規定により添付して提出したものから変更がないときは、その添付を省略することができる。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["定款"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査人事業監査報告"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十三条に規定する監査人財務監査報告"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公認会計士等監査報告書（第三十条第一項に規定する公認会計士等監査報告書をいう。第十三条及び第十四条第一号において同じ。）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三十四条第一項に規定する内部統制監査報告書"]}]}]}]}]},{"tag":"Article","attr":{"Num":"11"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（監査人の財務報告書の監査）"]},{"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":["法第二十八条第六項の監査については、次条から第十四条までに定めるところによる。"]}]}]}]},{"tag":"Article","attr":{"Num":"12"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務報告書の提供）"]},{"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":["財務報告書を作成した認定設置運営事業者等は、公認会計士又は監査法人（以下「公認会計士等」という。）に対して財務報告書を提供しようとするときは、監査人に対しても財務報告書を提供しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"13"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（監査人財務監査報告の内容）"]},{"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":["監査人は、財務報告書及び公認会計士等監査報告書を受領したときは、次に掲げる事項を内容とする監査人財務監査報告を作成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":["監査人の監査（財務報告書に係るものに限る。第六号において同じ。）の方法及びその内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務報告書（個別財務諸表（連結財務諸表を作成している場合には、連結財務諸表を含む。次号及び第十七条において同じ。）を除く。）が法令又は定款に従い認定設置運営事業者等の状況を正しく示しているかどうかについての意見"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["個別財務諸表についての公認会計士等の監査の方法又は結果を相当でないと認めたときは、その旨及びその理由"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["重要な後発事象（公認会計士等監査報告書の内容となっているものを除く。）"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公認会計士等の職務の遂行が適正に実施されることを確保するための体制に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査人の監査のため必要な調査ができなかったときは、その旨及びその理由"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["設置運営事業等に係る業務の執行が法令に適合することを確保するための体制その他当該業務の適正を確保するための体制の整備の内容及びその運用状況が相当でないと認めるときは、その旨及びその理由"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["会社法施行規則（平成十八年法務省令第十二号）第百十八条第三号に規定する事項が財務報告書の内容となっているときは、当該事項についての意見"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該認定設置運営事業者等とその親会社等（認定設置運営事業者等が株式会社である場合にあっては会社法（平成十七年法律第八十六号）第二条第四号の二に規定する親会社等、認定設置運営事業者等が持分会社（同法第五百七十五条第一項に規定する持分会社をいう。）である場合にあっては社員をいう。以下この号において同じ。）との間の取引（当該認定設置運営事業者等と第三者との間の取引で当該認定設置運営事業者等とその親会社等との間の利益が相反するものを含む。）に係る次に掲げる事項が財務報告書の内容となっているときは、当該事項についての意見"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該取引をするに当たり当該認定設置運営事業者等の利益を害さないように留意した事項（当該事項がない場合にあっては、その旨）"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該取引が当該認定設置運営事業者等の利益を害さないかどうかについての当該認定設置運営事業者等の取締役（取締役会設置会社（会社法第二条第七号に規定する取締役会設置会社をいう。）にあっては、取締役会）又は当該取引をしようとした社員以外の社員の判断及びその理由"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["社外取締役（会社法第二条第十五号に規定する社外取締役をいう。以下このハにおいて同じ。）を置く認定設置運営事業者等において、ロに規定する取締役の判断が社外取締役の意見と異なる場合には、その意見"]}]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査人財務監査報告を作成した日"]}]}]}]}]},{"tag":"Article","attr":{"Num":"14"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（監査人財務監査報告の通知期限）"]},{"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":["監査人は、次に掲げる日のいずれか遅い日までに、認定設置運営事業者等及び公認会計士等に前条に規定する監査人財務監査報告の内容を通知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":["公認会計士等監査報告書を受領した日から一週間を経過した日"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["認定設置運営事業者等及び監査人の間で合意により定めた日があるときは、その日"]}]}]}]}]},{"tag":"Article","attr":{"Num":"15"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（確認書の様式）"]},{"tag":"ArticleTitle","attr":{},"children":["第十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第七項に規定する確認書は、別記第三十三号様式により作成しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"16"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務報告に係る内部統制の評価の基準）"]},{"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":["法第二十八条第八項に規定する財務報告に係る内部統制報告書については、この条から第十九条までに定めるところによるものとし、これらの規定に定めのない事項については、一般に公正妥当と認められる財務報告に係る内部統制の評価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":["企業会計審議会により公表された財務報告に係る内部統制の評価及び監査に関する基準は、前項に規定する一般に公正妥当と認められる財務報告に係る内部統制の評価の基準に該当するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"17"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表その他の財務報告に関する情報の適正性を確保するために必要な体制）"]},{"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":["法第二十八条第八項の財務報告に関する情報の適正性を確保するために必要なものとして国土交通省令で定める体制は、個別財務諸表及び個別財務諸表の信頼性に重要な影響を及ぼす開示に関する事項に係る外部報告（第二十条第三項において「財務報告」という。）が法令等に従って適正に作成されるための体制（第十九条第二項及び第二十条第三項において「財務報告に係る内部統制」という。）とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"18"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務報告に係る内部統制報告書の様式）"]},{"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":["法第二十八条第八項に規定する財務報告に係る内部統制報告書は、別記第三十四号様式により作成しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"19"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務報告に係る内部統制報告書の基準日）"]},{"tag":"ArticleTitle","attr":{},"children":["第十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第八項の評価を行おうとする認定設置運営事業者等は、事業年度の末日を基準日として財務報告に係る内部統制報告書を作成するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業年度の末日が認定設置運営事業者等の連結決算日（以下この項において単に「連結決算日」という。）と異なる連結子会社（連結の範囲に含まれる子会社をいう。以下この項及び第二十八条において同じ。）について、当該連結子会社の当該事業年度に係る個別財務諸表を基礎として認定設置運営事業者等の連結財務諸表が作成されている場合には、当該連結子会社の当該事業年度の末日後、当該連結財務諸表に係る連結決算日までの間に当該連結子会社の財務報告に係る内部統制に重要な変更があった場合を除き、認定設置運営事業者等の財務報告に係る内部統制報告書を作成するに当たっての当該連結子会社の財務報告に係る内部統制の評価については、当該連結子会社の当該事業年度の末日における当該連結子会社の財務報告に係る内部統制の評価を基礎として行うことができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"20"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務報告書等の訂正）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十項の国土交通省令で定める事由は、次に掲げるものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["提出日前に発生した当該財務報告書等に記載すべき重要な事実で、当該財務報告書等を提出する時にはその内容を記載することができなかったものにつき、記載することができる状態になったこと。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該財務報告書等に記載すべき事項に関し重要な事実が発生したこと。"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十項の規定によりその内容を訂正した財務報告に係る内部統制報告書（次項において「訂正内部統制報告書」という。）には、次に掲げる事項を記載するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["訂正の対象となる財務報告に係る内部統制報告書の提出日"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["訂正の理由"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["訂正の箇所及び訂正の内容"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項第一号の訂正の対象となる財務報告に係る内部統制報告書に財務報告に係る内部統制は有効である旨の記載がある場合において、訂正内部統制報告書に開示すべき重要な不備（財務報告に重要な影響を及ぼす可能性が高い財務報告に係る内部統制の不備をいう。以下この項において同じ。）があり、財務報告に係る内部統制は有効でない旨を記載するときは、前項第二号の訂正の理由は、次に掲げる事項について記載するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該開示すべき重要な不備の内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該開示すべき重要な不備を是正するために実施された措置がある場合には、当該措置の内容及び当該措置による当該開示すべき重要な不備の是正の状況"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務報告に係る内部統制の評価結果を訂正した経緯"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該訂正の対象となる財務報告に係る内部統制報告書に当該開示すべき重要な不備の記載がない理由"]}]}]}]}]},{"tag":"Article","attr":{"Num":"21"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（四半期報告書の記載事項等）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十一項の国土交通省令で定める事項は、法人の概況及び事業の状況とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十一項に規定する四半期報告書は、別記第三十五号様式により作成しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の四半期報告書には、第二十五条において読み替えて準用する第十三条に規定する監査人四半期監査報告及び公認会計士等四半期レビュー報告書（第三十条第一項に規定する公認会計士等四半期レビュー報告書をいう。第二十四条において同じ。）を添付しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"22"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（四半期報告書を提出しなければならない各期間から除かれる期間等）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十一項のその事業年度の期間を三月ごとに区分した各期間から除く国土交通省令で定める期間は、当該各期間のうち最後の期間とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十一項の当該各期間経過後四十五日以内の国土交通省令で定める期間は、四十五日とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"23"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（四半期報告書の提出期限の承認の手続等）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["認定設置運営事業者等が法第二十八条第十一項の承認を受けようとする場合には、次に掲げる事項を記載した承認申請書を、国土交通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":["四半期報告書の提出に関して当該承認を受けようとする期間"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四半期報告書の提出に関して当該承認を必要とする理由"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該承認を受けた場合及び前号に規定する理由について消滅又は変更があった場合に直ちにその旨を多数の者が知り得る状態に置くための方法"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の承認申請書には、同項第二号に規定する理由を証する書面を添付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":["国土交通大臣は、第一項の規定による承認の申請があった場合において、当該認定設置運営事業者等が、やむを得ない理由により法第二十八条第十一項に規定する四半期報告書の提出期限（以下この項及び第三十七条第二号において「四半期報告書提出期限」という。）までに提出できないと認めるときは、当該申請のあった日後最初に到来する四半期報告書提出期限から当該申請に係る第一項第二号に規定する理由について消滅又は変更があることとなる日後最初に到来する四半期報告書提出期限までに提出することとされている四半期報告書について、承認をするものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の承認に係る第一項第二号に規定する理由について消滅又は変更があった場合には、国土交通大臣は、前項の承認に係る期間を変更し、又は当該承認を将来に向かって取り消すことができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"24"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（監査人四半期監査報告の通知期限）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査人は、公認会計士等四半期レビュー報告書を受領した後、遅滞なく、認定設置運営事業者等及び公認会計士等に次条において読み替えて準用する第十三条に規定する監査人四半期監査報告の内容を通知しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"25"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（四半期報告書に係る準用）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十二条及び第十三条（第七号から第九号までを除く。）の規定は四半期報告書について、第十五条の規定は法第二十八条第十二項において準用する同条第七項の規定により提出する確認書について、第二十条第一項の規定は法第二十八条第十二項において準用する同条第十項の国土交通省令で定める事由について、それぞれ準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第十三条中「公認会計士等監査報告書」とあるのは「第三十条第一項に規定する公認会計士等四半期レビュー報告書」と、「監査人財務監査報告」とあるのは「監査人四半期監査報告」と、同条第二号及び第三号中「個別財務諸表」とあるのは「四半期個別財務諸表」と、同条第二号中「連結財務諸表」とあるのは「四半期連結財務諸表」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"26"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務報告書等の公告）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十三項の規定による公告は、次のいずれかの方法により、同項各号に掲げる書類を国土交通大臣に提出した後、遅滞なく、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":["官報に掲載する方法"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["時事に関する事項を掲載する日刊新聞紙に掲載する方法"]}]}]}]}]},{"tag":"Article","attr":{"Num":"27"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（電子情報処理組織の使用による情報の提供）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十四項の情報通信の技術を利用する方法であって国土交通省令で定めるものは、電子情報処理組織を使用する方法のうち送信者の使用に係る電子計算機に備えられたファイルに記録された情報の内容を電気通信回線を通じて情報の提供を受ける者の閲覧に供し、当該情報の提供を受ける者の使用に係る電子計算機に備えられたファイルに当該情報を記録する方法とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する方法は、受信者がファイルへの記録を出力することにより書面を作成することができるものでなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十四項の措置（以下この条において「措置」という。）は、第一項に規定する方法のうち、インターネットに接続された自動公衆送信装置（公衆の用に供する電気通信回線に接続することにより、その記録媒体のうち自動公衆送信の用に供する部分に記録され、又は当該装置に入力される情報を自動公衆送信する機能を有する装置をいう。）を使用する方法によらなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["措置を講ずる場合には、当該措置の開始後五年を経過する日までの間（次項において「電子公告期間」という。）、継続して当該措置を講じなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定にかかわらず、電子公告期間中措置の中断（不特定多数の者が提供を受けることができる状態に置かれた情報がその状態に置かれないこととなったこと又はその情報がその状態に置かれた後改変されたことをいう。以下この項において同じ。）が生じた場合において、次のいずれにも該当するときは、その措置の中断は、当該措置の効力に影響を及ぼさない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["措置の中断が生ずることにつき認定設置運営事業者等が善意でかつ重大な過失がないこと又は認定設置運営事業者等に正当な事由があること。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["措置の中断が生じた時間の合計が電子公告期間の十分の一を超えないこと。"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["認定設置運営事業者等が措置の中断が生じたことを知った後速やかにその旨、措置の中断が生じた時間及び措置の中断の内容を付して措置を講じたこと。"]}]}]}]}]},{"tag":"Article","attr":{"Num":"28"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（公認会計士等と認定設置運営事業者等との特別の利害関係）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十五項に規定する公認会計士に係る国土交通省令で定めるものは、次のいずれかに該当する場合における関係とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公認会計士法（昭和二十三年法律第百三号）第二十四条第一項又は第三項（これらの規定を同法第十六条の二第六項において準用する場合を含む。）に規定する関係を有する場合"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公認会計士法第二十四条の二（同法第十六条の二第六項において準用する場合を含む。）の規定により同法第二条第一項に規定する業務を行ってはならない場合"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公認会計士法第二十四条の三第一項（同法第十六条の二第六項において準用する場合を含む。）の規定により同法第二十四条の三第三項に規定する監査関連業務を行ってはならない場合"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査証明を受けようとする認定設置運営事業者等（以下この条において「被監査会社」という。）について行う監査に補助者として従事する者（以下この条において「補助者」という。）が、公認会計士法第二十四条第一項第一号若しくは第二号若しくは第三項又は公認会計士法施行令（昭和二十七年政令第三百四十三号）第七条第一項第一号、第四号から第六号まで、第八号若しくは第九号に掲げる関係を有する場合"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公認会計士の二親等以内の親族が、公認会計士法第二十四条第一項第一号又は公認会計士法施行令第七条第一項第一号に掲げる関係を有する場合"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公認会計士若しくはその配偶者又は補助者が、被監査会社の連結子会社又は持分法適用会社（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）第二条第八号に規定する持分法が適用される非連結子会社（同条第六号に規定する非連結子会社をいう。）又は関連会社（同条第七号に規定する関連会社をいう。）をいう。次項において同じ。）との間に公認会計士法第二十四条第一項第一号若しくは第二号若しくは第三項又は公認会計士法施行令第七条第一項第一号若しくは第四号から第七号まで（補助者にあっては、同号を除く。）に掲げる関係を有する場合"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十五項に規定する監査法人に係る国土交通省令で定めるものは、次のいずれかに該当する場合における関係とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公認会計士法第三十四条の十一第一項に規定する関係を有する場合"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公認会計士法第三十四条の十一の二第一項又は第二項の規定により同法第二条第一項に規定する業務を行ってはならない場合"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["被監査会社についての監査証明に係る業務を執行する監査法人の社員又はその配偶者が、公認会計士法第三十四条の十一第三項に規定する関係を有する場合"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["補助者が、公認会計士法第二十四条第一項第一号若しくは第二号若しくは第三項又は公認会計士法施行令第七条第一項第一号、第四号から第六号まで、第八号若しくは第九号に掲げる関係を有する場合"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["被監査会社についての監査証明に係る業務を執行する監査法人の社員の二親等以内の親族が、公認会計士法第二十四条第一項第一号又は公認会計士法施行令第七条第一項第一号に掲げる関係を有する場合"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査法人が、被監査会社の連結子会社又は持分法適用会社との間に公認会計士法第三十四条の十一第一項第一号又は公認会計士法施行令第十五条第一号から第三号までに掲げる関係を有する場合"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["被監査会社についての監査証明に係る業務を執行する監査法人の社員若しくはその配偶者又は補助者が、被監査会社の連結子会社又は持分法適用会社との間に公認会計士法第二十四条第一項第一号若しくは第二号若しくは第三項又は公認会計士法施行令第七条第一項第一号若しくは第四号から第七号まで（補助者にあっては、同号を除く。）に掲げる関係を有する場合"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査法人の社員のうちに、被監査会社の持分法適用会社の取締役、執行役、監査役若しくは使用人である者がある場合又は被監査会社の連結子会社若しくは持分法適用会社との間に公認会計士法施行令第十五条第五号に掲げる関係を有する者がある場合"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査法人の社員の半数以上の者が、本人又はその配偶者につき、被監査会社の連結子会社又は持分法適用会社との間に公認会計士法第二十四条第一項第一号若しくは第二号若しくは第三項又は公認会計士法施行令第七条第一項第一号若しくは第四号から第七号までに掲げる関係を有する場合"]}]}]}]}]},{"tag":"Article","attr":{"Num":"29"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（公認会計士等の監査証明の基準及び手続）"]},{"tag":"ArticleTitle","attr":{},"children":["第二十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十六項の国土交通省令で定める基準及び手続は、次条から第三十五条までに定めるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"30"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務報告書等の監査証明の手続）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十五項前段の規定による財務報告書の監査証明は、財務報告書の監査を実施した公認会計士等が作成する公認会計士等監査報告書（以下「公認会計士等監査報告書」という。）により、四半期報告書の監査証明は、四半期報告書の監査（次項及び第三十五条において「四半期レビュー」という。）を実施した公認会計士等が作成する公認会計士等四半期レビュー報告書（以下「公認会計士等四半期レビュー報告書」という。）により、それぞれ行うものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する公認会計士等監査報告書又は公認会計士等四半期レビュー報告書は、一般に公正妥当と認められる監査に関する基準及び慣行に従って実施された財務報告書の監査又は四半期レビューの結果に基づいて作成されなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["企業会計審議会により公表された次に掲げる監査に関する基準は、前項に規定する一般に公正妥当と認められる監査に関する基準に該当するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査基準"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査に関する品質管理基準"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["期中レビュー基準"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査における不正リスク対応基準"]}]}]}]}]},{"tag":"Article","attr":{"Num":"31"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（公認会計士等監査報告書の提出期限）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公認会計士等は、次に掲げる日のいずれか遅い日までに、認定設置運営事業者等及び監査人（法第二十八条第六項の規定により監査人とみなされる者を含む。以下同じ。）に公認会計士等監査報告書を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":["財務報告書を受領した日から四週間を経過した日"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["認定設置運営事業者等、監査人及び公認会計士等の間で合意により定めた日があるときは、その日"]}]}]}]}]},{"tag":"Article","attr":{"Num":"32"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（公認会計士等四半期レビュー報告書の提出期限）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公認会計士等は、四半期報告書を受領した後、遅滞なく、認定設置運営事業者等及び監査人に公認会計士等四半期レビュー報告書を提出しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"33"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（公認会計士等の職務の遂行に関する事項）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["公認会計士等は、監査人に対する第三十一条の規定による公認会計士等監査報告書の提出及び前条の規定による公認会計士等四半期レビュー報告書の提出に際して、当該公認会計士等についての次に掲げる事項（当該事項に係る定めがない場合にあっては、当該事項を定めていない旨）を通知しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、全ての監査人が既に当該事項を知っている場合は、この限りでない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["独立性に関する事項その他監査に関する法令及び規程の遵守に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査、監査に準ずる業務及びこれらに関する業務の契約の受任及び継続の方針に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公認会計士等の職務の遂行が適正に行われることを確保するための体制に関するその他の事項"]}]}]}]}]},{"tag":"Article","attr":{"Num":"34"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務報告に係る内部統制報告書の監査証明の手続）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十五項後段の規定による財務報告に係る内部統制報告書の監査証明は、内部統制報告書の監査を実施した公認会計士等が作成する内部統制監査報告書（次項及び第四項において単に「内部統制監査報告書」という。）により行うものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["内部統制監査報告書は、この条に定めるところによるもののほか、一般に公正妥当と認められる財務報告に係る内部統制の監査に関する基準及び慣行に従って実施された監査の結果に基づいて作成されなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["企業会計審議会により公表された財務報告に係る内部統制の評価及び監査に関する基準は、前項に規定する一般に公正妥当と認められる財務報告に係る内部統制の監査に関する基準に該当するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["内部統制監査報告書は、公認会計士等監査報告書と併せて作成するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、やむを得ない理由がある場合には、この限りではない。"]}]}]}]},{"tag":"Article","attr":{"Num":"35"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（監査調書の作成及び備置）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公認会計士等は、財務報告書の監査、四半期レビュー又は内部統制報告書の監査（以下この条において「監査等」という。）の終了後遅滞なく、当該監査等に係る記録又は資料を当該監査等に係る監査調書として整理し、これをその事務所に備えておかなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"36"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（法令違反等事実の通知）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十七項の規定による通知は、法令違反等事実の内容及び当該事実に係る法令違反の是正その他の適切な措置を講ずべき旨を記載した書面により、当該認定設置運営事業者等の監査人その他これに準ずる者（同項に規定する適切な措置を講ずることについて他に適切な者がある場合には、当該者）に対してしなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"37"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（法令違反等事実に係る法令違反の是正その他の措置をとるべき期間）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十八項の国土交通省令で定める期間は、同条第十七項の規定による通知を行った日（以下この条及び次条第三号において「通知日」という。）から通知日後最初に到来する次のいずれかに掲げる日までの間とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第四項に規定する財務報告書の提出期限の六週間前の日又は通知日から起算して二週間を経過した日のいずれか遅い日（当該日が当該提出期限以後の日である場合は、当該提出期限の前日）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四半期報告書提出期限の前日"]}]}]}]}]},{"tag":"Article","attr":{"Num":"38"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（意見の申出の手続）"]},{"tag":"ArticleTitle","attr":{},"children":["第三十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十八条第十八項の規定による申出をしようとする公認会計士等は、次に掲げる事項を記載した書面を、国土交通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":["公認会計士等の氏名又は名称及び住所又は主たる事務所の所在地"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["認定設置運営事業者等の名称"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["通知日"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["意見の要旨"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["意見の内容（法第二十八条第十八項第一号に掲げる事項及び同項第二号に掲げる事項の別に記載すること。）"]}]}]}]}]}]},{"tag":"SupplProvision","attr":{},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和六年三月二九日国土交通省令第二八号"},"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":{"Function":"main","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":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第一条の規定は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（電子情報処理組織の使用による情報の提供に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二条の規定による改正後の特定複合観光施設区域整備法に基づく設置運営事業等の監査及び会計に関する省令（以下「新省令」という。）第二十七条第四項の規定は、この省令の施行の日（以下「施行日」という。）以後に特定複合観光施設区域整備法第二十八条第十四項の措置を講ずる場合について適用し、施行日前に同項の措置を講じている場合については、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（勘定科目に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新省令別表第一の規定は、施行日以後に開始する事業年度に係る連結財務諸表及び四半期連結財務諸表について適用し、施行日前に開始した事業年度に係る連結財務諸表及び四半期連結財務諸表については、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務報告書に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の特定複合観光施設区域整備法に基づく設置運営事業等の監査及び会計に関する省令別記第三十二号様式の規定は、令和六年三月三十一日以後に終了する事業年度に係る財務報告書について適用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新省令別記第三十二号様式の規定は、令和七年三月三十一日以後に終了する事業年度に係る財務報告書について適用し、同日前に終了した事業年度に係る財務報告書については、なお従前の例による。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（四半期報告書に関する経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二条の規定（特定複合観光施設区域整備法に基づく設置運営事業等の監査及び会計に関する省令別記第三十五号様式の改正規定（「経営上の重要な契約等」を「重要な契約等」に改める部分を除く。）に限る。）による改正後の特定複合観光施設区域整備法に基づく設置運営事業等の監査及び会計に関する省令別記第三十五号様式の規定は、令和六年四月一日以後に開始する事業年度に係る四半期報告書について適用し、同日前に開始した事業年度に係る四半期報告書については、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二条の規定（特定複合観光施設区域整備法に基づく設置運営事業等の監査及び会計に関する省令別記第三十五号様式の改正規定（「経営上の重要な契約等」を「重要な契約等」に改める部分に限る。）に限る。）による改正後の特定複合観光施設区域整備法に基づく設置運営事業等の監査及び会計に関する省令別記第三十五号様式の規定は、令和七年四月一日以後に開始する事業年度に係る四半期報告書について適用し、同日前に開始した事業年度に係る四半期報告書については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和七年三月三一日国土交通省令第二四号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（施行期日）"]},{"tag":"ParagraphNum","attr":{},"children":["１"]},{"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":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（経過措置）"]},{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令による改正後の特定複合観光施設区域整備法に基づく設置運営事業等の監査及び会計に関する省令（以下この項において「新省令」という。）の規定は、令和九年四月一日以後に開始する事業年度に係る会計の整理について適用し、同日前に開始する事業年度に係るものについては、なお従前の例による。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、令和七年四月一日以後に開始する事業年度に係るものについては、新省令の規定を適用することができる。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和八年三月三一日国土交通省令第二七号"},"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":"令和八年八月五日国土交通省令第七一号"},"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、令和八年八月七日から施行する。"]}]}]}]},{"tag":"AppdxTable","attr":{},"children":[{"tag":"AppdxTableTitle","attr":{},"children":["別表第一　勘定科目表"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第一項関係）"]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderTop":"none","BorderBottom":"none","BorderRight":"none","BorderLeft":"none"},"children":[{"tag":"FigStruct","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/R07F160024_001.pdf"},"children":[]}]}]}]}]}]}]},{"tag":"AppdxTable","attr":{},"children":[{"tag":"AppdxTableTitle","attr":{},"children":["別表第二　認定設置運営事業者等の区分経理の方法"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第六条第一項（第七条において準用する場合を含む。）関係）"]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderTop":"none","BorderBottom":"none","BorderRight":"none","BorderLeft":"none"},"children":[{"tag":"FigStruct","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/R03F160075_002.pdf"},"children":[]}]}]}]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第一号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000248142.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第二号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000248143.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第三号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064065.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第四号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064066.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第五号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064067.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第六号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064068.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第七号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000248144.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第八号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064070.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第九号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000248147.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第十号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064072.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第十一号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064073.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第十二号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000248148.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第十三号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000248149.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第十四号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064076.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第十五号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064077.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第十六号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000248150.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第十七号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000248151.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第十八号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064080.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第十九号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064081.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第二十号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064082.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第二十一号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064083.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第二十二号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000248152.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第二十三号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000248153.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第二十四号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064086.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第二十五号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064087.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第二十六号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000248154.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第二十七号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000248155.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第二十八号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064090.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第二十九号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064091.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第三十号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第五条第七項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064092.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第三十一号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第六条第二項（第七条において準用する場合を含む。）関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064093.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第三十二号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第八条第二項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000267351.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第三十三号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第十五条（第二十五条において準用する場合を含む。）関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064095.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第三十四号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第十八条関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2FH00000064096.pdf"},"children":[]}]}]}]},{"tag":"AppdxNote","attr":{},"children":[{"tag":"AppdxNoteTitle","attr":{"WritingMode":"vertical"},"children":["別記第三十五号様式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第二十一条第二項関係）"]},{"tag":"NoteStruct","attr":{},"children":[{"tag":"Note","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000240999.pdf"},"children":[]}]}]}]}]}]}}