会社配当等禁止制限令
法令番号: 勅令第243号
公布年月日: 昭和21年4月27日
法令の形式: 勅令

審議経過

朕昭和二十年勅令第五百四十二號「ポツダム」宣言ノ受諾ニ伴ヒ發スル命令ニ關スル件ニ基ク會社配當等禁止制限令ヲ裁可シ玆ニ之ヲ公布セシム
We hereby give Our Sanction to the Ordinance for the Restriction or Prohibition on Dividends of Corporations and Others No. of the twenty-first year of Showa (1946) concerning the Orders to be issued in consequence of Our Acceptance of the Declaration of Potsdam, and cause the said Ordinance to be promulgated.
御名御璽
Signed: Hirohito, Seal of the Emperor April 1945
昭和二十一年四月二十六日
This twenty-sixth day of the fourth month of the twenty-first year of Showa (26 April, 1946).
內閣總理大臣　男爵　幣原喜重郞
Countersigned:　Baron　Kijuro Shidehara Prime Minister
大藏大臣　子爵　澁澤敬三
　Viscount　Keizo Shibusawa Minister of Finance
商工大臣　小笠原三九郞
　Sankuro Ogasawara Minister of Commerce and Industry
農林大臣　副島千八
　Sempachi Soejima Minister of Agriculture and Forestry
運輸大臣　村上義一
　Giichi Murakami Minister of Transportation
勅令第二百四十三號
Imperial Ordinance No. 243
會社配當等禁止制限令
Ordinance relating to the Restriction or Prohibition on Dividends of Corporations and Others.
第一條　資本金（出資總額、株金總額又ハ出資總額及株金總額ノ合計額ヲ謂フ）二十萬圓以上ノ法人（銀行、信託會社、保險會社其ノ他命令ヲ以テ定ムルモノヲ除ク）ニシテ戰爭保險金若ハ政府補償金ノ交付ヲ受ケタルモノ又ハ其ノ交付ヲ受クルノ權利ヲ有スルモノ及在外資產ヲ有スルモノ竝ニ昭和二十年勅令第六百五十七號第一條ノ二ノ規定ニ依リ大藏大臣ノ指定シタル會社ハ左ノ各號ノ一ニ該當スル利益又ハ剩餘金ノ配當ヲ爲スコトヲ得ズ
Article 1.　Judicial persons (excluding banks, trust companies, insurance companies, and others stipulated by ordinance) whose capital (hereafter referring to subscriptions, stocks or the total of subscriptions and stocks) exceeds two hundred thousand (200,000) yen and who have received or have claim for war insurance payments or government indemnity or who possess overseas assets or who are specified by the Minister of Finance according to the provisions of Article 1-(2) of the Imperial Ordinance No. 675 of 1945 may not pay dividends of profits and surplus in the following cases;
一　配當率ガ年百分ノ五ヲ超ユル配當
(1)　if the rate of dividend is in excess of five (5) per cent.
二　配當金總額ガ命令ノ定ムル所ニ依リ計算シタル當該事業年度ノ純益金ヲ超ユル配當
(2)　if the total amount of dividend payments is in excess of the net profit of the business year concerned calculated in the manner prescribed by ordinance.
三　其ノ他命令ノ定ムル配當
(3)　Other case stipulated by ordinance.
前項ノ戰爭保險金、政府補償金及在外資產ハ命令ヲ以テ之ヲ定ム
War insurance, government indemnity and overseas assets stated in the preceding paragraph shall be fixed by ordinance.
第二條　大藏大臣ハ必要アリト認ムルトキハ前條第一項ノ法人ヲ指定シテ決算ニ關シ當該官吏ノ監查ヲ受クベキコトヲ命ズルコトヲ得
Article 2.　The Minister of Finance may, if deemed necessary, order judicial persons designated by him from among those stated in Paragraph 1 of the preceding Article to have their settlement of accounts audited by competent officials.
前項ノ規定ニ依ル命令アリタルトキハ當該法人ハ同項ノ規定ニ依ル監查ヲ受クルニ非ザレバ利益金又ハ剩餘金ノ處分ヲ爲スコトヲ得ズ
Judicial persons, if received orders according to the provisions of the preceding paragraph with reference to auditions of profits and surplus until audited according to the provisions of the preceding Article.
第三條　大藏大臣ハ必要アリト認ムルトキハ第一條第一項ノ法人ニシテ昭和二十年八月十五日以後本令施行ノ日迄ニ終了シタル事業年度ニ付利益又ハ剩餘金ノ配當ヲ爲シタルモノニ對シ期間ヲ定メ其ノ配當ヲ禁止又ハ制限スルコトヲ得
Article 3.　The Minister of Finance may, if deemed necessary, prohibit or restrict, during a certain period of time, the dividend payments of judical persons under stated in Article 1 Paragraph 1 who have distributed profits or surplus for the business year ending before the enforcement of this Ordinance, after August 15th, 1945.
前項ノ規定ニ依ル禁止又ハ制限アリタルトキハ當該法人ハ其ノ禁止又ハ制限ニ違反シテ利益又ハ剩餘金ノ配當ヲ爲スコトヲ得ズ
Judicial persons concerned, if prohibited or restricted according to the preceding Paragraph cannot distribute profits or surplus violating the prohibition and restriction.
第四條　大藏大臣ハ必要アリト認ムルトキハ命令ノ定ムル所ニ依リ第一條第一項ノ法人ノ業務又ハ財產ノ狀況ニ關シ報吿ヲ徵シ又ハ當該官吏ヲシテ必要ナル場所ニ臨檢シ帳簿書類其ノ他ノ物件ヲ檢查セシムルコトヲ得
Article 4.　The Minister of Finance, if deemed necessary, prescribe by ordinance the submission of reports concerning status of business or property of judical person under stated in Article 1 Paragraph 1 or the despatch of competent officials to inspect necessary places and to examine books, documents and other objects.
第五條　第一條第一項ノ法人ノ取締役又ハ之ニ準ズル者ハ左ノ各號ノ一ニ該當スル場合ニ於テハ五年以下ノ懲役若ハ五萬圓以下ノ罰金ニ處シ又ハ懲役及罰金ヲ併科スルコトヲ得
Article 5.　A director or corresponding member of a judicial person under stated in Article 1 Paragraph 1 shall be subject to penal servitude of five (5) years or less or to a fine of fifty thousand (50,000) yen or less in the following cases:
一　第一條第一項ノ規定ニ違反シタルトキ
(1)　if a judicial person violates the provisions of Article 1 Paragraph 1.
二　第二條第二項ノ規定ニ違反シタルトキ
(2)　if a judicial person violates the provisions of Article 2 Paragraph 2.
三　第三條第二項ノ規定ニ違反シタルトキ
(3)　if a judicial person violates the provisions of Article 3 Paragraph 2.
第六條　第四條ノ規定ニ依ル報吿ヲ爲サズ若ハ虛僞ノ報吿ヲ爲シ又ハ當該官吏ノ臨檢檢查ヲ拒ミ、妨ゲ又ハ忌避シタル者ハ一年以下ノ懲役又ハ一萬圓以下ノ罰金ニ處ス
Article 6.　Any person who has failed to submit a report according to Article 2, who has made a false statement or who has refused or prevented the inspection and examination by competent officials shall be subject to penal servitude of one year or less or a fine of ten thousand (10,000) yen or less.
第七條　法人ノ代表者、代理人、使用人其ノ他ノ從業者ガ其ノ法人ノ業務ニ關シ前二條ノ違反行爲ヲ爲シタルトキハ行爲者ヲ罰スルノ外其ノ法人ニ對シ亦前二條ノ罰金刑ヲ科ス
Article 7.　In case, a representative, agent employee, or other worker has committed an illegal act violating the preceding two articles, the judical person himself shall be servitude to a fine of the preceding two articles in addition to the punishment given to the actual offender.
附　則
Supplementary Provision:
本令ハ公布ノ日ヨリ之ヲ施行ス
The present Ordinance shall come into force as from the day of its promulgation.