(会社経理応急措置法施行令の一部を改正する勅令)
法令番号: 勅令第484号
公布年月日: 昭和21年10月19日
法令の形式: 勅令

改正対象法令

審議経過

朕は、會社經理應急措置法施行令の一部を改正する勅令を裁可し、ここにこれを公布せしめる。
I hereby give My Sanction to the Imperial Ordinance concerning the partial amendments to be made to the Regulations governing the Organizations and Functions of Ministry for Home Affairs and others and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十一年十月十八日
This eighteenth day of the tenth month of the twenty-first year of Showa (October 18, 1946)
內閣總理大臣　吉田茂
Countersigned: Prime Minister　YOSHIDA Shigeru
司法大臣　木村篤太郞
Minister of Justice　KIMURA Tokutaro
農林大臣　和田博雄
Minister of Agriculture and Forestry　WADA Hiroo
商工大臣　星島二郞
Minister of Commerce and Industry　HOSHIJIMA Niro
厚生大臣　河合良成
Minister of Welfare　KAWAI Yoshinari
運輸大臣　平塚常次郞
Minister of Transportation　HIRATSUKA Tsunejiro
大藏大臣　石橋湛山
Minister of Finance　ISHIBASHI Tanzan
勅令第四百八十四號
Imperial Ordinance No. 484
會社經理應急措置法施行令の一部を次のやうに改正する。
The following amendments shall be made to a part of the Ordinance for the Enforcement of the Law concerning the Emergency Measures for the Account of Companies.
第二條第一項に次の一號を加へる。
After Article 2, Paragraph 1, the following item shall be inserted:
六　昭和二十一年商工文部省令第一號第一條及び昭和二十一年運輸省令第三十二號第一條に規定する指定施設
(6)　Designated equipments prescribed in Article 1 of the Ministries of Commerce and Industry and of Education Ordinance No. 1, 1946, and in Article 1 of the Ministry of Transportation Ordinance No. 32, 1946.
第八條に次の二項を加へる。
After Article 8, the following two paragraphs shall be inserted:
特別經理會社が交互計算の當事者である場合において、指定時を含む相殺をなすべき期間は、指定時において終了するものとし、別段の意思表示をしないときには、これに續く期間は次の相殺をなすべき期間に屬するものとする。
In case a special accounting company is a party to current account contract, the term for offsets including the designated time shall end at the designated time, and the term to follow shall, unless any represention is made, be regarded as belonging to the coming term for offsets.
前項の規定により指定時に終了する期間における交互計算の殘額の特別經理會社に對する請求權は、これを舊債權とする。
Claims for the balance on the current account for the term ending at the designated time over the special accounting company as prescribed in the preceding paragraph shall be old claims.
第九條第一項を次のやうに改める。
Paragraph 1 of Article 9 shall be amended as follows:
左に揭げる債權は、法第十四條第一項の舊債權に含まれるものとする。
The following claims shall be included in the old claims prescribed in Article 14, Paragraph 1 of the Law.
一　前條第二項の規定によつて、舊勘定で負擔する退職金（同條第三項の規定による命令により、舊勘定の負擔と定められる場合においては、その退職金を含む。）の債權
(1)　Claims for retirement allowance borne by the old account in accordance with the provisions of Paragraph 2 of the preceding article (including retirement allowance prescribed to be borne by the old account in accordance with Order as prescribed in Paragraph 3 of said article).
二　法第十四條第一項の舊債權の利息及び同項但書の舊債權の指定時後の不履行による損害賠償、違約金等の請求權
(2)　Claims for the interest on the old claims prescribed in Article 14, Paragraph 1, of the Law, and for the compensation for loss or breach of contract damages, etc. due to non-fulfilment after the designated time regarding the old claims prescribed in the proviso of the said paragraph.
三　特別經理會社に對して、その有する株式（新勘定に所屬するものを除く。）につき、指定時後株金の拂込の催吿のあつたときには、その株金の拂込請求權
(3)　In case unpaid capital stocks are called in after the designated time regarding the unpaid part of the stocks in the hand of a special accounting company, claims for the unpaid capital stocks (those belonging to the new account excluded).
四　特別經理會社の指定時以前の決算期における利益又は利息として配當される利益又は利息の配當請求權
(4)　Claims for dividend of profits or interests to be distributed as profits or interests at the settlement time of the special accounting company prior to the designated time.
五　指定時以前に振り出された特別經理會社を支拂人とする爲替手形又は小切手であつて、指定時以前に引受又は支拂のための呈示のなかつたものの所持人の特別經理會社に對する權利
(5)　Claims over the special accounting company of those who have bills of exchange or checks drawn prior to the designated time, due on the special accounting company, and not presented for underwriting or payment prior to the designated time.
第十三條第二號中「第一項」の下に「第一號」を加へ、同條第四號を第九號とし、第三號の次に次の五號を加へる。
In Article 13, Item 2, "Item 1" shall be inserted after "Paragraph 1," Item 4 of the said article shall be Item 9, and after Item 3, the following five items shall be inserted:
四　指定時以前に特別經理會社の締結した雙務契約であつて、特別經理會社及びその相手方の雙方が、指定時にまだその履行を完了してゐないときに、當該雙務契約に基いて特別經理會社の有する債權を新勘定に所屬せしめた場合において、その債權の對價に相當する相手方の有する債權（但し、繼續的給付を目的とする債權を除く。）
(4)　With regard to a bilateral contract made by the special accounting company prior to the designated time, in case neither the special accounting nor the party has yet completed the fulfilment of the contract at the designated time, and in case the claims of the special accounting company based on the bilateral contract have been transferred to the new account, the claims of the party corresponding to the amount of the said claim (the claim whose purpose is continuous delivery is excluded).
五　特別經理會社が指定時において預證券及び質入證券又は倉荷證券を所持する場合において、當該預證券及び質入證券又は倉荷證券に記載された寄託物の保管料その他保管に關する費用の請求權
(5)　In case a special accounting company possesses a deposit certificate, a pledge certificate or a warehouse certificate, the claims for charges for custody, or other expenses for custody, of the things entrusted which are stated on the deposit certificate, the pledge certificate or the warehouse certificate.
六　賣り渡した物資を原料として製作されたものを買ひ取り（賣り渡した物資を加工又は修理した後買ひ取る場合を含む。）、その賣掛金と買掛金とを相殺する契約であつて、特別經理會社が指定時以前に締結した場合における當該契約に基く債權
(6)　In case a special accounting company made, prior to the designated time, a contract to purchase articles manufactured with material supplied by it (purchase of the materials repaired or worked up which are supplied by it is included) and to offset the selling expense with the purchasing expense, the claims based on the contract concerned.
七　舊勘定のみを設けた特別經理會社に對する債權であつて、指定時後の原因に基いて生じたもの
(7)　Claims belonging to a special accounting company which has set up only the old account and resulting from causes after the designated time.
八　法第十四條第一項但書の舊債權の利息及び同項但書各號の舊債權の指定時後の不履行による損害賠償、違約金等の請求權
(8)　Claims for the interest on the old claims prescribed in proviso of Article 14, Paragraph 1, of the Law, and for the compensation for loss or breach of contract damages, the due to non-fulfilment regarding the old claim after the designated time as prescribed in each item of proviso of the said paragraph.
第十五條第一項中「有する者」を「有する政府以外の者」に改め、同條第二項中「代表者」を「代表者（主務大臣の指定する法人においては業務を執行する役員）」に改め、同條第三項中「受託會社について」を「受託會社のうちから、これらの方法によらずに社債を發行してゐる場合には、商法第三百二十九條の規定による社債權者の代表者のうちから」に改め、同條第四項中「舊債權者のない特別經理會社及び」を「舊債權者及び社債權者のない特別經理會社、特別管理人に選任された舊債權者及び前項の規定により特別管理人に選任された者が就任せず、又は就任する意思がないものとみなされたため、特別管理人となるべき者のなくなつた特別經理會社竝びに」に、「舊債權者のうち」を「舊債權者及び前項に規定する者のうち」に改め、同條第五項中「業務を執行する役員又は舊債權者が一人のときには、」を「業務を執行する役員が一人のとき、舊債權者が一人若しくは舊債權者から特別管理人に選任された者が就任せず、若しくは就任する意思がないものとみなされたため、特別管理人となるべき舊債權者が一人のとき（社債を發行してゐる場合を除く。）には、又は舊債權がなく第三項の規定による受託會社若しくは社債權者のみのときには、」に改め、同條に次の三項を加へる。
In Article 15, Paragraph 1, "those who have claims" shall read "those who have claims, except the Government"; in Paragraph 2 of the said article, "representatives" shall read "representatives (in the case of the juridical person designated by the competent Minister, officers executing the general business)" in Paragraph 3 of the said Article, "trust company" shall read "trust company, and in case where the debentures are issued not by these means, representatives of the creditors having the claim for the debentures under Article 329 of the Commercial Code"; in Paragraph 4 of the said article, "the special accounting company having no old creditors and" shall read "the special accounting company having no old creditor nor creditors who have the claim for the debenture, or the special accounting company which has happened to have no Special Supervisors, due to the fact that the old creditor elected as a Special Supervisor or a person elected as special Supervisor in accordance with the provisions of the preceding paragraph has not taken the post or is regarded as having no intention to take the post"; in Paragraph 5 of the said article, "in case special accounting companies have only one officer executing the business or one old creditor" shall read "in case a special accounting companies has only one officer executing the business or one old creditor or has only one creditor to be elected as Special Supervisor, (excluding the case where the debentures are issued), due to the fact that a person elected as Special Supervisor from among the old creditors has not taken the post or is regarded to have no intention to take the post or has no old claims but has only the trust company or creditors having the claim for the debenture under Paragraph 3.", and the following three paragraphs shall be inserted after the said article.
破產手續中の特別經理會社は、第一項の規定によつて特別管理人となるべき舊債權者のみを特別管理人として選任する。但し、監査委員のある場合には、その監査委員全員を特別管理人とする。
The special accounting company under the procedure of bankruptcy shall elect as Special Supervisor only from among the old creditors to be elected in accordance with the provisions of Paragraph 1, provided that where the company has auditorial committee, all of them shall be the Special Supervisors.
淸算中の特別經理會社は、その淸算人のうちから二人及び當該會社の舊債權者のうちから二人の特別管理人を選任しなければならない。
The special accounting company under liquidation shall elect the special supervisors, two from the liquidators and two from the old creditors of the company.
第一項乃至第六項の規定は、前項の場合に、これを準用する。
The provisions of Paragraph 1 to Paragraph 6 inclusive shall be applied mutatis mutandis to the case of the preceding paragraph.
第二十條第一項に次の但書を加へる。
The following proviso shall be inserted after Article 20, Paragraph 1.
但し、整理、淸算、破產手續又は和議手續中の特別經理會社の特別管理人の報酬については、破產管財人の報酬に關する破產法の規定を準用する。
Provided that the provisions of the Bankruptcy Law pertaining to the remuneration for custodian of bankrupted property shall apply mutantis mutandis to the remuneration for Special Supervisors of the special accounting company under reorganization, liquidation, proceduee of bankruptcy or procedure of composition.
第二十三條の二　特別經理會社は、第二條第一項第六號の規定によつて、舊勘定に所屬せしめた施設を利用して、新勘定の計算において事業を行ふ場合には、特別管理人の定める金額を每月新勘定から舊勘定に繰り入れることができる。
Article 23-2　In case a special accounting company carries out the business on the new account, by utilizing the equipments belonging to the old account as prescribed in Article 2, Paragraph 1, Item 6, the amount determined by the Special Supervisors can be brought forward from the new account to the old account.
第二十三條の三　法第一條第一項第一號但書の認可を受けた會社は、その認可を受けた日において、新勘定及び舊勘定を併合する。但し、舊勘定のみを設け會社は、舊勘定を廢止する。
Article 23-3　The special accounting company which has obtained the approval prescribed by the proviso of Article 1 Paragraph 1, Item 1 of the Law shall merge the old account in the new account. However, the company which has established only the old account shall abolish the old account.
前項の場合においては、法第十六條第四項の規定によつて變更された事業年度は、變更されなかつたものとする。
In the case of the preceding paragraph, the business year which has been changed under Article 16, Paragraph 4 of the Law shall be regarded as having been unchanged.
第二十三條の四　特別經理會社は、定款の定にかかはらず、指定時から指定時を含む事業年度について定款に定められた定時總會の招集の時期までに法第十六條第四項の規定によつて指定時に終了した事業年度の定時總會を招集することができる。
Article 23-4　The Special accounting company can convene the regular general meeting for the business year ending at the designated time according to the provisions of article 16, Paragraph 4, of the Law before the date of the regular general meeting provided for in the articles of incorporation regarding the business year beginning from the designated time inclusive irrespective of the provisions of the article of incorporation.
第二十四條中「補償するもの」を「補償するもの及び舊戰時特殊損害保險法第二條の規定により指定を受けた保險會社」に改める。
In Article 24. "Whose loss is guaranteed by the Government" shall read "whose loss is guaranteed by the Government and insurance companies designated in accordance with the provisions of Article 2 of the former Wartime Special Property Insurance Law."
附　則
Supplementary Provisions:
この勅令は、公布の日から、これを施行する。但し、第二條、第八條、第九條、第十五條及び第二十三條の二乃至第二十四條の改正規定は、昭和二十一年八月十五日から、これを適用する。
The present Ordinance shall come into force as from the day of its promulgation, except that Article 2, Article 8, Article 9, Article 15, Article 23-2, Article 23-4 and Article 24 shall come into force retroactively from 15, August 1946.
前項但書の規定は、この勅令施行前に特別經理會社のなした決濟の效果を妨げない。
The provisions of proviso of the preceding paragraph shall not disturb the effect of repayment made by a special accounting company, prior to the enforcement of the present Ordinance.
特別經理會社が、この勅令施行の日までに招集した臨時總會において、法第十六條第四項の規定によつて指定時に終了した事業年度の商法第二百八十一條に揭げる書類について同法第二百八十一條乃至第二百八十三條の規定に定める手續に從つて承認を受けたときには、その臨時總會は、第二十三條の四の規定によつて招集する定時總會とみなす。
The temporary general meeting convened prior to the day of the enforcement of the present Ordinance shall be regarded as the regular general meeting convened under Article 23-4, if an approval is granted in accordance with the procedure prescribed by Articles 281 to 283 inclusive of the Commercial Code with regard to the document prescribed by Article 281 of the said code for the business year ending at the designated hour under Article 16, Paragraph 4, of the Law.