(企業再建整備法等の一部を改正する法律)
法令番号: 法律第163号
公布年月日: 昭和22年12月11日
法令の形式: 法律

提案理由 (AIによる要約)

昨年10月の戦時補償打切りに伴い、企業再建整備法が施行されたが、企業の損失計算や再建計画策定が完了していない。特別損失の概算が終了し、整備計画提出の段階となったため、経済界の実情に即した法改正を行う。主な改正点は、特別経理会社の増資における新株発行時の額面超過金交付の容認、整備計画の法的効力強化、第二会社設立時の従業員の承継円滑化、社債発行限度の緩和、利害関係者の意見反映制度の整備、特別管理人による監督制度の新設、会社経理応急措置法の改正による担保処理の円滑化などである。また、臨時石炭鉱業管理法案との整合性を図るための規定も設けている。

参照した発言:
第1回国会 衆議院 財政及び金融委員会 第33号

審議経過

第1回国会

参議院
財政及び金融委員会 - 第28号
(昭和22年11月10日)
衆議院
財政及び金融委員会 - 第33号
(昭和22年11月11日)
財政及び金融委員会 - 第34号
(昭和22年11月12日)
参議院
財政及び金融委員会 - 第29号
(昭和22年11月12日)
財政及び金融委員会 - 第30号
(昭和22年11月14日)
財政及び金融委員会 - 第33号
(昭和22年11月18日)
財政及び金融委員会 - 第35号
(昭和22年11月20日)
財政及び金融委員会 - 第36号
(昭和22年11月22日)
衆議院
財政及び金融委員会商業委員会連合審査会 - 第3号
(昭和22年11月26日)
財政及び金融委員会 - 第40号
(昭和22年11月26日)
本会議 - 第68号
(昭和22年11月28日)
参議院
財政及び金融委員会 - 第43号
(昭和22年11月29日)
本会議 - 第60号
(昭和22年12月1日)
衆議院
本会議 - 第75号 附録
(昭和22年12月10日)
企業再建整備法等の一部を改正する法律をここに公布する。
I hereby promulgate the Law concerning partial amendments to the Enterprises Reconstruction and Reorganization Law and Others.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十二年十二月十一日
This eleventh day of the twelfth month of the twenty-second year of Showa (December 11, 1947)
内閣総理大臣　片山哲
Prime Minister　KATAYAMA Tetsu
法律第百六十三号
Law No.163
第一條　企業再建整備法の一部を次のように改正する。
Article 1.　The Enterprise Reconstruction and Reorganization Law shall partially be amended as follows:
第五條第一項中「第七條第二號」を「第七條第一項第二號」に改め、同條第二項中「及び昭和二十一年商工文部省令第一號第一條第一項の規定による經營者又は昭和二十一年運輸省令第三十二號第一條第一項の規定による經營者等である特別經理株式會社」を「、昭和二十一年商工・文部省令第一號第一條第一項の規定による經營者又は昭和二十一年運輸省令第三十二號第一條第一項の規定による經營者等である特別經理株式會社及び昭和二十二年商工文部農林運輸厚生省令第一號第一條又は第二條の規定による指定施設又は指示施設を經營し、又は權原に基いて占有する者である特別經理株式會社」に、「法令に基いて認可」を「法令に基いて認可又は許可」に、「法令に基く認可の申請」を「法令に基く認可又は許可の申請」に改める。
In Par. I of Art.5, "Item 2 of Art.7 shall read" Item 2 of Par.1 of Art.7 "and in Par.2 of the same Art." and special accounting joint-stock company which is an entreprenuer referred to in Art.1, Par.1 of Ministries of Commerce&Industry and Education Ordinance No.1 of 1946 or an entreprenuer referred to in Art.1, Par.1 of the Ministry of Transportation Ordinance No.32, "shall read" special accounting joint-stock company which is an entreprenuer referred to in Art.1, Par.1 of Ministries of Commerce&Industry and Education Ordinance No.32 of 1946 or an entreprenuer referred to in Art.1, Par.1 of the Ministry of Transportation Ordinance No.1 of 1946, and special accounting joints-tock company which is a designated equipment as prescribed by Art.1 or Art.2 of Ministries of Commerce&Industry, Education, Agriculture&Forestry, Transportation and Welfare Ordinance No.1 of 1947 or which manages or is entitled to own such designated equipment "and" approved in accordance with the provisions of the said Laws and Ordinances "shall read" approved or permitted in accordance with the permission based upon the said Laws and Ordinance ", and" applications for approval based on the said Law and Ordinances "shall read" application for approval or permission based upon the said Laws and Ordinances".
第六條第三號中「會社の事業計畫及び資金計畫竝びに役員の氏名」を「會社の商號、目的、資本金額、本店及び支店の所在地及び役員の氏名（これらの事項につき現在のものと今後のものとの間に變更がある場合においては、その旨）竝びに第二十九條の六第三項の規定により定められた役員の任期」に改め、同條第四號中「解散の時期」の下に「、清算人の氏名」を加え、同條第六號中「事業計畫及び資金計畫竝びに株主、役員及び債權者の氏名又は名稱」を「商號、目的、資本金額竝びに本店及び支店の所在地」に、同條第七號中「計畫の大要、株主及び役員の氏名又は名稱、第十條の規定による債務の承繼に關する事項」を「會社の商號、目的、資本金額、本店及び支店の所在地、役員の氏名及びその任期、經營を委任する營業の範圍、賃貸し、出資し、又は讓渡する資産及びその價額、第十條の規定による債務の承繼及び資産の讓渡に關する事項、第三十四條の四第三項又は第三十四條の五第一項の規定による資産の讓渡に關する事項」に、同條第十號中「及び特別損失」を「、特別損失」に、「竝びに第八條の規定による評價換に關する事項」を「、第八條の規定による評價換に關する事項及び第三十四條の四第一項の規定により留保する積立金の額」に改め、同條第十八號を次のように改める。
In Item 3 of Art.6 "undertaking plan and funds plan after the continuance:Full names of executive personnel" shall read "trade-name, object, amount of capital, location of the head office or branches, names of executive personnel of companies concerned (if any change is made to these matters between those as outstanding and those in future, such fact) and the period of service as stipulated under Par.3 of Art.29-(6) of officers" and in Item 4 of said Art. next to "the time of dissolution" , "names of liquidators" shall be added, and in Item 6 of said Art. "undertaking plan, funds plan, and full names or titles of stockholders, executive personnel and creditors" shall read "trdae-names, object, amount of capital and location of the head office or branches" and in Item 7 of said Art. "the outline of the plan, full names or titles of stockholders and the executive personnel, matters pertaining to succession of liabilities as prescribed by the provisions of Art.10" , shall read "Trade name, object, amount of capital, location of the head office or branches, names and period of service of executive personnel, the scope of business to be entrusted, assets to be leased, invested or transferred and price thereof, and matters relating to succession of liabilities and transfer of assets as prescribed by Art.10, matters pertaining to transfer of assets as prescribed by Par.3 of Art.34-(4) or Par.1 of Art.34-(5)" , and in Item 10 of said Art "and special loss" shall read "special loss" and "and matters pertaining to revaluation as prescribed by Art.8" shall read "matters pertaining to revaluation as prescribed by Art.8 and the amount to be set aside pursuant to the provisions of Par.1 of Art.34-(4)" , and Item 18 of said Art. shall be amended as follows:
十八　前號に規定する資本の減少の場合の外、存續する場合において、資本を減少するときには、その旨竝びに株主の選擇により、株金額の拂戻に代へて、又は株式の消却の際支拂ふべき金錢の支拂に代へて、株主に第七號の規定による會社（以下第二會社といふ。）の株式を交付するときには、その旨及びその株式の交付價格
18.　Besides the decrease in capital as prescribed by the foregoing Item, if capital is decreased in case where companies are to continue to exist, such fact and if, at the option of stockholders, stocks of companies as prescribed by Item 7 (hereinafter referred to as "second companies" ) are given to stockholders in lieu of the repayment of the amount of stocks or of the payment in cash at the time of depreciation of stocks, such fact, and delivery price of such stocks.
同條中第十九號を第二十二號とし、第十八號の次に左の三號を加える。
In the same Art., Item 19 shall read Item 22, and the following three Items shall be added to Item 18:
十九　解散する場合において、株主の選擇により殘餘財産の分配として株主に第二會社の株式を交付するときには、その旨及びその株式の交付價格
19.　In case of dissolution, if, at the option of stockholders stocks of second companies are given to stockholders as a distribution of remnant assets, such fact and delivery price thereof;
二十　資本の増加に關する事項竝びに第二十九條の三第一項の規定による金錢を交付する場合におけるその金額の計算に關する事項又は新株の引受權の内容及び第二十九條の四の規定によるその引受權の讓渡に關する事項
20.　Matters relating to increase in capital, matters relating to computation of the amount in case where payment is made in cash under Par.1 of Art.29-(3), substance of stock right on new shares and matters relating to transfer of such stock right under Art.29-(4);
二十一　特別經理株式會社の事業設備の新設、擴張又は改良に關する事項
21.　Matters relating to establishment, extension or improvement of enterprise equipments of special accounting joint-stock companies.
同條に左の一項を加える。
The following new Paragraph shall be added to the same Art.:
整備計畫には、左に掲げる事項について記載した書類を添附しなければならない。
Documents setting forth the following particulars shall be attached to the reorganization plan:
一　存續する場合には、今後の會社に事業計畫及び資金計畫竝びに豫想される株主及び債權者の氏名又は名稱
1.　In case where companies continue to exist, undertaking plan and funds plan for future and names or titles of persons who are expected to become stockholders and creditors thereof;
二　合併をする會社の一方が合併後存續する場合には、存續する會社の事業計畫及び資金計畫竝びに豫想される株主及び債權者の氏名又は名稱
2.　In case where the other party of merger continues to exist after the merger undertaking plan and funds plan of companies who continue to exist and names or titles of persons who are expected to become stockholders or creditors thereof;
三　合併に因り會社を設立する場合には、設立する會社の事業計畫及び資金計畫竝びに豫想される株主及び債權者の氏名又は名稱
3.　In case where companies are established in consequense of merger, undertaking plan and funds plan of companies which are to be established, and names or titles of persons who are expected to become stockholders or creditors thereof;
四　第二會社を設立し、又は第二會社に資産を出資若しくは讓渡する場合には、第二會社の事業計畫及び資金計畫竝びに豫想される株主及び債權者の氏名又は名稱
4.　In case where second companies are established or where investment or transfer of assets is made to second companies, undertaking plan and funds plan of second companies and names or titles of persons who are expected to become stockholders or creditors thereof;
五　會社經理應急措置法第十四條第一項の舊債權の辨濟その他の處理の計畫に關する事項
5.　Matters pertaining to plan of settlement of old claims as prescribed by Par.1 of Art.14 of the Law concerning the Emergency Measures for the Account of Companies or other plans of disposal thereof;
六　整備計畫を行ふについての計畫に關する事項
6.　Matters pertaining to plan for executing reorganization plan;
七　その他命令の定める事項
7.　Other matters as may be determined by a separate Order.
第十條第二項中「前項の債務の承繼」を「第一項の規定による債務の承繼及び前項の規定による資産の讓渡」に改め、同條第一項の次に左の一項を加える。
In Par.2 of Art.10, "succession of liabilities as prescribed by the foregoing Paragraph" shall read "succession of liabilities as prescribed by Par.1 and transfer of assets as prescribed by the foregoing Paragraph" and the following new Paragraph shall be added to Par.1 of said Art.:
特別經理株式會社は、前項の規定により債務を承繼する者に對し、當該債務の額に相當する資産を讓渡しなければならない。
Special accounting joint-stock companies shall transfer to persons who succeed to liabilities pursuant to the provisions of the foregoing Paragraph the assets corresponding to the amount of such liabilities.
第十三條中「第六條第七號の規定による會社（以下第二會社といふ。）」を「第二會社」に改める。
In Art.13, "companies as prescribed by Item 7 of Art.6 (hereinafter to be called" second companics "shall read" second companies".
第十三條の二　特別經理株式會社の特別管理人は、第五條第一項の規定による整備計畫の認可を申請する場合において、利害關係人が當該特別管理人に對し當該整備計畫に定める事項と異なる意見を文書により表明したときには、その意見の内容を當該整備計畫に附記しなければならない。
Article 13-(2).　In case where Special Supervisors apply for approval on the reorganization plan as prescribed by Par.1 of Art.5, if interested persons have given in writing to such Special Suppervisors opinions different from stipulations of such reorganization plan, they shall state additionally the substance of such opinions on such reorganization plan.
第十四條第一項中「第六條第十號」を「第六條第一項第十號」に改め、「當該整備計畫を記載した書類」の下に「、同條第二項に掲げる事項を記載した書類及び主務大臣の定める經理に關する書類」を加え、同條第二項中「株主及び債權者」を「利害關係人」に改める。
In Par.1 of Art.14, "Item 10 of Art.6" shall read "Item 10 of Par.1 of Art.6" and next to "documents stating reorganization plan concerned" , "documents providing for such particulars as prescribed by Par.2 of same Art., and documents relating to accounting which may be designated by the competent Ministers" shall be added and in Par.2 of the same Art., "stockholders and creditors" shall read "interested persons" .
第十五條第二項中「申出のあつた場合において」を「申出のあつた事項について」に改め、「認可することができる。」の下に「同項の規定による申出のない場合においても、株主又は債權者の權利に直接關係のない事項について、同樣である。」を加え、同條第三項中「前項」を「前二項」に改め、同條第二項の次に左の一項を加える。
In Par.2 of Art.15, "within the scope of objections" shall read "with respect to matters to which objection were" , and next to "can apply for approval" , "Even in case where no objection was filed under the provisions of said Paragraph, the above shall apply to matters which are not directly concerned with the interest of stockholders or creditors" shall be added and in Par.3 of the same Art., "the foregoing Paragraph" shall read "the foregoing two Paragraphs" and after Par.2 of the same Art., the following new Paragraph shall be added:
主務大臣は、前項に規定する場合の外、會社經理應急措置法及びこの法律の目的を達成するため特に必要があると認めるときは、第六條第一項に掲げる事項で當該整備計畫に定のないものを追加して認可することができる。
Besides such case as prescribed by the foregoing Paragraph, if the competent Minister's deem it specifically necessary for carrying out the provisions of the Law concerning the Emergency Measures for the Account of companies and this Law, they may give approval by providing for additional matters as prescribed by Par.1 of Art.6 which have not stipulated on the reorganization plan.
第十六條中「同條第三項」を「同條第四項」に改める。
In Art.16 "Par.3 of the same Art." shall read "Par.4 of the same Art."
第十七條第一項中「ふたたび整備計畫の」を「同條の規定により認可を申請した整備計畫につき」に、「その解散を命ずることができる。」を「その解散を命じ、又は當該會社の特別管理人に對し期限を定めて第五條第一項の規定による認可を申請すべきことを命ずることができる。」に、同條第二項中「前項の規定による命令」を「前二項の規定による解散命令」に、「同項の規定による命令」を「その命令」に改め、同條第一項の次に左の一項を加える。
In Par. of Art.17, "on the reorganization plan" shall read "on the reorganization plan which had been applied for approval pursuant to the provisions of said Paragraph" "may order to dissolve" shall read "may order to dissolve or order the special suppervisors of such companies to apply for approval as prescribed by Par.1 of Art.15 by the time as may be specified" , and in Par.2 of said Article "the order prescribed in the preceding Paragraphs" shall read "dissolution order as prescribed by the foregoing two Paragraphs" , and "the order as prescribed in said Paragraph" shall read "such order" , and the following new Paragraph shall be added to Par.1 of said Article:
前項の規定は、同項の規定により認可を申請すべきことを命ぜられた特別經理株式會社の特別管理人が同項の規定による期限までに認可の申請をしない場合及び同項の規定により認可を申請した整備計畫につき不認可の處分を受けた場合に、これを準用する。
The provisions of the foregoing Paragraph shall apply mutatis mutandis to such cases where special supervisors of special accounting jointstock companies who have been ordered to apply for approval pursuant to the provisions of said Paragraph failed to apply for approval by the time-limit as prescribed by said Paragraph on where disapproval was given with respect to the reorganization plan which had been applied for approval pursuant to the provisions of said Paragraph.
第十八條中「第十五條第一項又は第二項」を「第十五條第一項乃至第三項」に、「第六條第十號」を「第六條第一項第十號」に改める。
In Art.18, "Par.1 or Par.2 of Art.15" shall read "Par.1 to Par.3 inclusive of Art.15" and "Item 10 of Art.6" shall read "Item 10 of Par.1 of Art.6" .
第十八條の二第一項中「第十五條第一項又は第二項の規定による認可」を「前條の規定による公告」に、同條第三項中「異議のある」を「異議のある指定時後當該特別經理株式會社の新勘定の負擔となつた債務の」に改める。
In Par.1 of Art.18-(2), "Par.1 or Par.2 of Art.15" shall read "Par.1 to Par.3 inclusive of Art.15" and in Par.3 of said Art. "or who have any objection to decrease in capital" shall read"of liabilities arising after the designated hour on the new account of special accounting joint-stock companies concerned.
第十八條の三　決定整備計畫中第十五條第二項後段又は第三項の規定により變更して認可せられた事項に關し異議のある當該特別經理株式會社の特別管理人その他の利害關係人は、第十八條の規定による公告の日から一箇月以内に事由を具して主務大臣にその旨を申し出ることができる。
Article 18-(3).　Special supervisors and other, interested persons who have any objection to such matters which have been approved after making modification under the provisions of the latter part of Par.2 or Par.3 of Art.15 of the approved reorganization plan may file such objection together with reasons therefor with the competent Ministers within the period of one (1) month from the day of notification as prescribed by Art.18.
主務大臣は、前項の規定による申出のあつた場合において必要があると認めるときは、當該特別經理株式會社に對して、當該申出に係る事項について整備の實行を停止することができる。
In case where such objections as prescribed by the foregoing Paragraph have been filed, the competent Ministers may, if deemed necessary, order special accounting joint-stock companies concerned to stop the execution of reorganization with respect to such matters to which such objections have been raised.
主務大臣は、第一項の規定による申出について正當の事由があると認めるときには、遲滯なく、自ら決定整備計畫を變更し、又は當該特別經理株式會社の特別管理人に對し第二十條の規定により決定整備計畫の變更の認可を申請すべきことを命じなければならない。
If the competent Ministers deem that such objection as prescribed by Par.1, has just cause, they shall immediately modify the approved reorganization plan by themselves or direct the special supervisors of such special accounting joint-stock companies to apply for approval on modification on the approved reorganization plan according to the provisions of Art.20 without delay.
第十八條の規定は、前項の規定により主務大臣が決定整備計畫を變更した場合に、これを準用する。
The provisions of Art.18 shall apply mutatis mutandis to such case where the competent Ministers modify the approved, reorganization plan according to the provisions of the foregoing Paragraph.
第十九條第一項中「第六條第十號」を「第六條第一項第十號」に、「第十五條第一項又は第二項」を「第十五條第一項乃至第三項」に改める。
In Par.1 of Art.19, "Item 10 of Art.6" shall read "Item 10 of Par.1 of Art.6." and "Par.1 or 2 of Art.15" shall read "Par.1 to Par.3 inclusive of Art.15" .
第二十條第一項中「特別管理人」の下に「（第四十七條の二第三項の規定による申請に對し認可のあつた場合には、取締役又は清算人）」を加え、同條第二項中「第十四條乃至第十八條の二」を「第十三條の二乃至第十八條の三」に改める。
In Par.1 of Art.20, next to "Special Supervisors" "(if approval was given to application as prescribed by Par.3 of Art.47-(2), directors or liquidators)" shall be added and in Par.2 of said Art., "Art.14 to Art.18-(2) inclusive" shall ead "Art.13-(2) to Art.18-(3) inclusive" .
第二十一條第二項中「第十四條、第十五條、第十八條、第十八條の二」を「第十三條の二乃至第十五條、第十八條乃至第十八條の三」に、同條第三項中「第十五條第三項」を「第十五條第四項」に改める。
In Par.2 of Art.21, "Art.14, Art.15, Art.18, Art. l8-(2)" shall read "Art.13-(2) to Art.15 inclusive, Art.18 to Art.28-(3) inclusive" and in Par.3 of the same Art. "Par.3 of Art.15" shall read "Par.4 of Art.15" .
第二十二條中「第十五條第一項又は第二項」を「第十五條第一項乃至第三項」に改め、「以下同じ。」の上に「第三十六條第一項第一號の場合を除くの外」を加える。
In Art.22, "Par.1 or 2 of Art.15" shall read "Par.1 to Par.3 inclusive of Art.15" and before "hereinafter the same" , "with the exception of the cases of Item 1 of Par.1 of Art.36" shall be added.
第二十四條中「第六條第七號乃至第九號」を「第六條第一項第七號乃至第九號」に改める。
In Art.24, "Items 7 to 9 inclusive of Art.6" shall read "Items 7 to 9 inclusive of Par.1 of Art.6" .
第二十六條第一項中「第十九條の規定により消滅した債權額」の下に「（第二十九條の三の規定により會社經理應急措置法第十四條第一項の舊債權の債權者に交付せられる金錢のある場合においては、當該債權額から當該金錢の額を控除した額）」を加え、「會社經理應急措置法第十四條第一項の舊債權」を「同項の舊債權の債權者」に改め、同條第二項中「前項の規定による」を「第一項の規定による」に、「同項の規定により債權者に歸屬せしめる額」を「前二項の規定により債權者又は株主に歸屬せしめる額」に改め、同條第一項の次に左の一項を加える。
In Par.1 of Art.26, next to "the amount of ciaims cancelled under the provisions of Art.19" , "(should there be amount to be given in cash pursuant to the provisions of Art.29-(3) to creditors of old claims under Par.1 of Art.14 of the Law concerning the Emergency Measures for the Account of Companies, the amount of such claims minus such amount to be given in cash,)" shall be added, and "old claims as prescribed by Par.1 of Art.14 of the Law concerning the Emergency Measures for the Account of Companies" shall read "creditors of old claims as prescribed by said Paragraph" and in Par.2 of the same Art. "as prescribed by the foregoing Paragraph," shall read "as prescribed by Par.1" and "the amount belonging to creditors according to the provisions of said Paragraph" shall read"the amount belonging to creditors or stockholders according to the provisions of the foregoing two Paragraphs, and the following new Paragraph shall be added to Par.1 of the same Art.:
特別經理株式會社は、前項の規定に該當する場合において、同項の規定による超過額から同項の規定により債權者に歸屬せしめる額を控除してなお殘額があるときには、その殘額に相當する金額を、決定整備計畫の定める方法により、株主の負擔額として計算せられる特別損失の額につき第三十四條第二項の規定により減少された資本の額の限度において、株主に歸屬せしめなければならない。
In case of coming under the provisions of the foregoing Paragraph and should there still be remnant after deducting the amount which is to belong to creditors pursuant to the provisions of said Paragraph from the excess as prescribed by the provisions of said Paragraph special accounting joint-stock companies shall return the amount corresponding to such excess to stocksolders in such manner as stipulated on the reorganization plan as far as and within the extent of the amount of decrease in capital with respect to the special loss which was computed as the burden of stockholders pursuant to the provisions of Par.2 of Art.34.
第二十七條中「及び昭和二十一年運輸省令第三十二號」を「、昭和二十一年運輸省令第三十二號及び昭和二十二年商工文部農林運輸厚生省令第一號」に改める。
In Art.27, "and the Ministry of Transportation Ordinance No.32, 1946" shall read "and the Ministry of Transportation Ordinance No.32, 1946, and the Ministries of Commerce&Industry, Education, Transportation and Welfare Ordinance No.1, 1947."
第二十九條第一項中「又は定款の定」を「定款の定又は既存の契約の條項」に改め、同條第二項を次のように改める。
In par.1 of Art.29, "stiplations of Articles of Associations" shall read "stipulations of Articles of Associations or provisions of existing contracts" and Par.2 of this some Art. shall read as follows:
決定整備計畫の定は、特別經理株式會社の株主、第二會社の發起人、株式引受人及び株主竝びに特別經理株式會社の債權者を拘束する。
Stipulations of the approved reorganization plan shall be binding upon stockholders of special accounting joint-stock companies, promoters, underwriters and stockholders of second companies and creditors of special accounting joint-stock companies.
前項の規定は、第十八條の二第一項（同條第三項において準用する場合を含む。）の規定により同條第一項の期間内に異議を述べた債權者に對する同條第二項（同條第三項において準用する場合を含む。）の規定による商法第百條第三項の規定の準用を妨げない。
The provisions of the foregoing Paragraph shall not prevent the application of the provisions of Par.3 of Art.100 referred to under Par.2 of Art.18-(2)(including Par.3 of the same Art. wherein said provisions are applied mutatis mutandis) to creditors who, pursuant to the provisions of Par.1 of said Art.(including Par.3 of said Art. wherein said provisions are applied mutatis mutandis) have raised objections within the period of time as prescribed by Par.1 of the same Art.
第二十九條の二　第六條第一項第十一號、第十八號又は第十九號の規定により決定整備計畫に定をなしたときは、當該決定整備計畫の定により、會社經理應急措置法第十四條第一項の舊債權の條件又は株主の權利は、變更せられる。
Article.29-(2).　Should stipulations be made on the approved reorganization plan pursuant to Item 11, 18 or 19 of Par.1 of Art.6, conditions on old claims as prescribed by Par.1 of Art.14 of the Law concering the Emergency Measures for the Account of Companies or interests of stockholders shall be modified by such stipulations of approved reorganization plan.
第六條第一項第十八號の規定により決定整備計畫に定をなしたときは、商法第二百八條第一項及び第二百九條第三項の規定は、株主が受くべき第二會社の株式及びその株券について、これを準用する。
Should stipulations be made on the approved reorganization plan pursuant to the provisions of Item 18 of Par.1 of Art.6, the provisions of Par.1 of Art.208 of the Commercial Code and Par.3 of Art.209 of said Code shall be applied mutatis mutandis to stocks and shares of second companies which are to be given to stockholders.
第二十九條の三　特別損失の額について株主又は會社經理應急措置法第十四條第一項の舊債權の債權者の負擔額の計算をする特別經理株式會社の資本増加に當り額面以上の價額を以て株式を發行する場合においては、新株の引受人とならない當該の株主又は債權者は、當該特別經理株式會社に對して、その額面を超える金額から株式の發行のために必要な費用を控除した金額のうち決定整備計畫に定めるところにより計算した額の金錢の交付を請求することができる。但し、第二十九條の四第一項の規定によりその新株の引受權を他に讓渡した場合においては、この限りでない。
Article.29-(3).　In case of increase of capital of special accounting joint-stock companies who compute the burden of stockholders or the burden of creditors of old claims as prescribed by Par.1 of Art.14 of the Law concerning Emergency Measures for the Account of Companies with respect to the special loss, if stocks are issued at the price exceeding the par value, stockholders or creditors who do not become underwriter of new shares may request the payment of the amount computed according to the approved reorganization plan of such excess less expenses required for issue of such stocks, provided, however, the above shall not apply to such cases where stock right on such new shares has been transferred to others pursuant to the provisions of Par.1 of Art.29-(4).
前項の規定により、債權者に對し交付せられる金錢は、第十九條の規定により消滅した債權の額を超えることができない。
The amount to be paid in cash to creditors pursuant to the provisions of the foregoing Paragraph, shall not exceed the amount to be cancelled pursuant to the provisions of Art.19.
商法第二百八十八條第二項の規定は、第一項の規定により交付せられる金錢の額については、これを適用しない。
The provisions of Par.2 of Art.288 of the Commercial Code shall not apply to the amount to be paid pursuant to the provisions of Par.1.
第一項の規定により株主又は債權者に對して、金錢を交付しようとするときは、特別經理株式會社は、主務大臣の許可を受けなければならない。
Special accounting joint-stock companies shall, whenever they intend to make payment in cash to stockholders or creditors pursuant to the provisions of Par.1, obtain the permission of the competent Ministers.
第二十九條の四　特別經理株式會社の資本増加に當つては、決定整備計畫の定めるところにより、株主又は會社經理應急措置法第十四條第一項の舊債權の債權者は、新株の引受權を他に讓渡することができる。
Article 29-(4).　In the case of increase of capital of special accounting joint-stock companies, stockholders or creditors of old claims as prescribed by Par.1 of Art.14 of the Law concerning the Emergency Measures for the Account of Companies may, in accordance with the stipulations of approved reorganization plan, transfer the stock right on such new stocks.
第二十九條の五　第二會社に出資又は讓渡された資産につき工場財團その他の財團を設ける場合において、財團目録を調製しようとするときは、第二會社の設立又は資本増加の登記の日から一年を限り、政令の定めるところにより、その財團を組成すべき機械、器具その他の附屬物については、これを一括して表示することができる。
Article 29-(5).　In case where factory consortium or others is to be created with respect to assets that have been invested or transferred to a second company, and where it is intended to prepare a list of consortium, as far as and within the period of one (1) year from the date of establishment of second company or registration on increase of capital, machinery, toods or other itemes which constitute such consortium may be described en bloc as may be prescribed by a Cabinet Order.
民法第百九十二條乃至第百九十四條の規定は、前項の規定により同項の財團目録に一括して表示された物件が第三者に引き渡された場合に、これを準用する。
The provisions of Art.192 to Art.194 inclusive of the Civil Gode shall apply mutatis mutandis to such cases where, in accordance with the provisions of the foregoing Paragraph, items which are described on bloc on the list of consortium as prescribed by said Paragraph have been transferrerd to a third party or parties.
第二十九條の六　特別經理株式會社の役員の選任又は解任は、商法第二百五十四條第一項及び第二百五十七條（同法第二百八十條において準用する場合を含む。）の規定にかかはらず、特定の役員を選任又は解任しようとする旨を整備計畫に定めるところにより、これを行ふことができる。
Article 29-(6).　Appointment or dismissal of officers of special accounting joint-stock companies may be made by stipulating on the reorganization plan of names of officers to be appointed or dismissed, notwithstanding the provisions, of Par.1 of Art.254 and Art.257 (including Art.280 wherein said provisions are applied mutatis mutandis) of the Commercial Gode.
前項の規定による選任又は解任は、第十五條第一項乃至第三項の規定による認可の日に、その效力を生ずる。
The appointment or dismissal as prescribed by the provisions of the foregoing Paragraph shall be effective as from the day of approval as prescribed by the provisions of Par.1 to Par.3 inclusive of Art.15.
第一項の規定により選任される特別經理株式會社の役員の任期は、整備計畫において、これを定めなければならない。但し、その任期は、前任者の殘任期間（法令若しくは定款に任期の定のない場合、前任者の殘任期間が六箇月に滿たない場合又は前任者が任期滿了により退任すべき場合においては、六箇月）を超えることができない。
The period of service of officers to be appointed pursuant to the provisions of Par.1 shall be stipulated on the reorganization plan, provided, however, such period of time shall not exceed the remainder of their predecessors in case where there is not stipulation in Laws, Ordinances or Constitutions of Companies, if the remaining period of predecessors is not more than six (6) months, or if predecessors are to retire after the expiration of their term, said period of time shall be six (6) months).
第二十九條の七　解散する特別經理株式會社の清算人として決定整備計畫に定められた者は、商法第四百十七條の規定にかかはらず、當該特別經理株式會社の清算人となる。
Article 29-(7).　Persons who are stipulated on the approved reorganization plans as liquidators of special accounting joint-stock companies which are to dissolve shall become the liquidators of such special accounting joint-stock companies notwithstanding the provisions of Art.417 of the Commercial Code.
第三十一條中「第六條第七號」を「第六條第一項第七號」に改める。
In Art.31, "Item 7 of Art.6" shall read "Item 7 of Par.1 of Art.6" .
第三十四條第二項中「を下らない額」及び同條第四項中「同法第三百七十七條乃至第三百七十九條の規定に準じ、」を削り、同條第八項中「資本の減少」の下に「及び第四項の規定による株式の併合」を加え、同條第五項を削る。
In Par.2 of Art.34, "the amount not less than" shall be crossed out and in Par.4 of said Art., "in compliance with the provisions of Art.377 to Art.379 inclusive of said Gode" shall be crossed out and in Par.8 of said Art., next to "decrease of capital" , "and the merger of stocks to be made pursuant to the provisions of Par.4" shall be added, and Par.5 of the same Art. shall be deleted.
第四章中第三十四條の次に左の六條を加える。
In Chapter 4, next to Art.34, the following six Articles shall be added:
第三十四條の二　第二會社を設立し、又は第二會社に資産を出資若しくは讓渡する特別經理株式會社は、第十五條第一項乃至第三項の規定による認可を受けた日以後退職する役員又は從業員（以下退職者といふ。）に對しては、法令の規定、定款の定又は既存の契約の條項にかかはらず、退職金を支給してはならない。
Article 31-(2).　Special accounting joint-stock companies who are to set up second company or companies or invest or transfer their assets to second company or companies shall not pay retiring allowances to officers or employees (hereinafter referred to as the retired) who are to retire after the day of approval as prescribed by the provisions of Pars.1 to 3 inclusive of Art.15, notwithstanding the provisions of Laws, Orders, or constitutions of companies or clause of existing contracts.
前項に規定する特別經理株式會社は、同項の規定にかかはらず、退職者であつて第三十六條第一項第一號但書の規定による舊勘定及び新勘定の併合の日までに第二會社の役員又は從業員とならなかつた者に對して、その翌日以後退職金を支給することができる。
Special accounting joint-stock companies as prescribed by the foregoing Paragraph may pay retiring allowances to such persons who are the retired and who have not become an officer or an employee of second company before the day of the merger of the old account and the new account as prescribed by proviso of Item 1 of Par.1 of Art.36 on and after such date.
前項の規定により支給する退職金には、退職の日以後の利息を付することができる。
Retiring allowances to be paid pursuant to the provisions of the foregoing Paragraph may bear interest on and after the date of retirement.
第三十四條の三　前條第一項に規定する特別經理株式會社の退職者であつて第十五條第一項乃至第三項の規定による認可の日以後第三十六條第一項第一號但書の規定による舊勘定及び新勘定の併合の日までに第二會社の役員又は從業員となつた者の當該特別經理株式會社における役員又は從業員としての在職期間は、退職金の計算については、これを當該第二會社における役員又は從業員としての在職期間とみなす。
Article 34-(3).　For persons who are the retired of special accounting joint-stock companies as prescribed by Par.1 of the foregoing Art., and who have become an officer of second companies after the date of approval as prescribed by Pars.1 to 3 inclusive of Art.15 and before the merger of the old account and the new account as prescribed by proviso of Item 1 of Par.1 of Art.36, the tenure of service as of officer or employee of such special accounting joint-stock company shall be regarded as the tenure of service as of officer or employee of such second company, as far as the computation of retiring allowance is concerned.
第三十四條の四　特別經理株式會社は、決定整備計畫の定めるところにより、會社經理應急措置法第五條の貸借對照表の負債の部に計上した積立金のうちで、第十五條第一項乃至第三項の規定による認可の日において當該特別經理株式會社の從業員であつた者に對して當該特別經理株式會社又は第二會社が退職金を支給するため留保を必要とする金額を定めることができる。
Article 34-(4).　Approved reorganization plan of special accounting joint-stock companies may provide, within the limit of the reserve as entered on the liabilities column of the balance sheet, as prescribed by Art.5 of the Law concerning the Emergency Measures for the Account of Companies an amount to be set aside for the purpose of payment of retiring allowance from special accounting joint-stock companies concerned or second companies thereof on the day of approval as prescribed by Pars.1 to 3 inclusvie of Art.15.
前項の規定により定められた金額は、第三條の規定にかかはらず、同條第二號の金額中に、これを合計することを要しない。
The amount which is stipulated pursuant to the provisions of the foregoing Paragraph shall not be required to be totalled in the amount as prescribed by Item 2 of Art.3, notwithstanding the provisions of said Art.
第一項の規定により留保すべき積立金の金額を定めた場合において、當該特別經理株式會社は、決定整備計畫の定めるところにより、第二會社に對し當該積立金の全部又は一部の金額に相當する資産を讓渡しなければならない。
Should the amount of reserve to be set aside be stipulated pursuant to the provisions of Par.1, special accounting joint-stock companies concerned shall, in accordance with the stipulation of the approved reorganization plan, transfer to second companies thereof the whole or a part of the assets corresponding to the amount of the whole or a part of such reserves.
前項の場合において、第二會社は、同項の規定により讓り受けた資産に相當する金額を積み立てなければならない。
In the case of the foregoing Paragraph, second companies shall reserve the amount corresponding to the assets that have been transferred thereto pursuant to the provisions of the said Paragraph.
特別經理株式會社が決定整備計畫の定めるところにより留保した積立金及び第二會社が前項の規定により積み立てた積立金は、清算及び破産の場合を除くの外、主務大臣の認可を受けなければ、第十五條第一項乃至第三項の規定による認可の日において當該特別經理株式會社の從業員であつた者に對する退職金の支拂以外の目的に、これを使用してはならない。
With the exception of the case of liquidation or of bankruptcy, the amount of reserve which has been set aside by special accounting joint-stock companies in accordance with the stipulations of the approved reorganization plan and the amount of reserve which has been succeeded to by second companies pursuant to the provisions of the foregoing Paragraph shall not be used for any purpose other than the payment of retiring allowances to employees who were in service of such special accounting joint-stock companies on the day of approval as prescribed by Pars.1 to 3 inclusive of Art.15, unless approved by the competent Minister.
第三十四條の五　特別經理株式會社は、決定整備計畫の定めるところにより、第三條第二號の合計金額に第八條第三項の規定により加算した合計金額が第三條第一號の合計金額を超える場合におけるその超過金額と新勘定において利益金を生ずる場合におけるその利益金額との合計額の範圍内において主務大臣の定める限度内において、第二會社に對して、當該超過金額又は當該利益金額の全部又は一部の金額に相當する資産を讓渡することができる。
Article 34-(5).　Within the extent of the aggregate of the excess, if any, of the total amount as prescribed by Item 2 of Art.3 plus the amount as prescribed by Par.3 of Art.8 over the total amount as prescribed by Item 1 of Art.3 of the profits, if any, on the new account, and within the limit determined by the competent Ministers, special accounting joint-stock companies may, in accordance with the stipulations of the approved reorganization plan, transfer the assets corresponding to the whole or a part of such excess or such profits.
前項の場合において、第二會社は、同項の規定により讓り受けた資産に相當する金額を商法第二百八十八條第一項の規定による準備金に同項の額に達するまで組み入れ、又はこれを積み立てなければならない。
In the case of the foregoing Paragraph, second companies shall include such amount corresponding to the assets that have been transferred pursuant to the provisions of said Paragraph in the reserve as prescribed by the provisions of Par.1 of Art.288 of the Commercial Code or shall reserve to the extent to reach the amount as prescribed by said Paragraph of said Code.
第三十四條の六　特別經理株式會社が第三十四條の四第三項若しくは前條第一項の規定により第二會社に讓渡した資産に相當する金額又は第二會社が第三十四條の四第四項若しくは前條第二項の規定により積み立て、若しくは組み入れた金額は、法人税法による各事業年度の普通所得又は地方税法により營業税を課する場合における各事業年度の純益の計算上、これを損金又は益金に算入しない。
Article 34-(6).　The amount corresponding to the assets that have been transferred from special accounting joint-stock companies to second companies pursuant to the provisions of Par.3 of Art.34-(4) or Par.1 of the foregoing Article or the amount which has been included or reserved pursuant to the provisions of Par.4 of Art.34-(4) or Par.2 of the foregoing Article shall not be included in profits or losses on the computation of general income for every business year under the Corporate Tax Law or net profits for every business year in case where Business Tax is imposed under the Local Tax Law.
第三十四條の七　特別經理株式會社が、決定整備計畫の定めるところにより、會社經理應急措置法第十四條第一項の舊債權に對する債務の履行として社債を取得せしめるため、社債を發行する場合においては、當該社債の額は、商法第二百九十七條の規定の適用については、社債の總額中に、これを算入しない。
Article 34-(7).　In case where, in accordance with the stipulations of the approved reorganization plan, special accounting joint-stock companies issue debentures for the purpose of having debentures acquired as a means of fulfilment of old claims as prescribed by Par.1 of Art.14 of the Law concerning the Emergency Measures for the Account of Companies, the amount of such debentures shall not be included in the total amount of debentures with regard to the application of the provisions of Art.297 of the Commercial Code.
第三十五條第三項中「第九條第二項、」を削り、「及び第十五條第二項」を「、第十五條、第十八條の二第三項（合併に關する部分を除く。）及び第四項、第十八條の三竝びに第三十四條第二項乃至第七項」に、「前二項」を「前三項」に改め、同條第四項及び第五項を削り、同條第二項の次に左の一項を加える。
In Par.3 of Art.35, "Par.2 of Art.9" shall be crossed out, and "Par.2 of Art.15" shall read "Art.15, Pars.3 (excluding part related to merger) and 4 of Art.18-(2), Art.18-(3) and Pars.2 to 7 inclusive of Art.34" "the foregoing two Paragraphs" shall read "the foregoing three Paragraphs" and Pars.4 and 5 of said Article shall be deleted, and the following new Paragraph shall be added after Par.2 of said Art:
特別經理株式會社は、第一項の規定による認可を申請したときは、遲滯なくその旨を公告し、且つ當該申請事項を記載した書類を當該會社の本店及び支店に備へ置き、利害關係人の閲覽に供しなければならない。
Should special accounting joint-stock companies apply for approval pursuant to the provisions of Par.1, they shall make public notification of such fact without delay and shall keep the documents describing matters relating to such application in the head office and branches of such companies, and offer the same for perusal of interested persons.
第三十五條の二　前條第一項の規定により認可を申請した特別經理株式會社は、同條第四項において準用する第十五條第一項の規定により不認可の處分を受けた場合には、前條第四項において準用する第十五條第四項の規定により不認可の文書に附記される理由に基き、所要の修正を加へ、不認可の處分の日から一箇月以内にあらためて前條第一項の規定による認可を申請しなければならない。
Article 35-(2).　Should special accounting jointstock companies who applied for approval in accordance with the provisions of Par.1 of the foregoing Article be given a disposition of disapproval in accordance with the provisions of Par.4 of the same Article wherein Par.1 of Art.15 is applied mutatis mutandis, they shall apply for approval with necessary modifications based upon such reasons as attached to the document stating such disapproval under Par.3 of Art.15 within one (1) month from date of disapproval.
第三十五條の三　主務大臣は、第三十五條第一項の規定の適用を受ける特別經理株式會社が、同項の命令の定める期間内又は前條の期間内に認可を申請しない場合及び同條の規定による認可の申請に對し不認可の處分を受けた場合竝びに第二十一條第三項の規定の適用を受ける特別經理株式會社の特別管理人が、同項の期間内に認可の申請をしない場合及び同項の規定により認可を申請した整備計畫につき不認可の處分を受けた場合には、當該會社に對し、その解散を命じ、又は期限を定めて第三十五條第一項の規定による認可を申請すべきことを命ずることができる。
Article 35-(3).　Should special accounting joint-stock companies applied to the provisions of Par.1 of Art.35 fail to apply for approval within the period of time as determined by a separate order to be issued under said Paragraph, or should they fail to apply for approval within the period of time as prescribed by the foregoing Article, or should they be given disapproval to application for approval as prescribed by the same Article, or should the special supervisors of special accounting joint-stock companies coming under the provisions of Par.3 of Art.21 fail to apply for approval within the period of time specified in said Paragraph, or should they be given disapproval to reorganization plan which was applied for approval pursuant to the provisions of said Paragraph, the competent Ministers may order such companies to dissolve or to apply for approval as prescribed by Par.1 of Art.35 by the time limit to be specified.
前項の規定は、同項の規定により認可を申請すべきことを命ぜられた特別經理株式會社が同項の規定による期限までに認可の申請をしない場合及び同項の規定による認可の申請に對し不認可の處分を受けた場合に、これを準用する。
The provisions of the foregoing Paragraph shall apply mutatis mutandis to such cases where special accounting joint-stock companies who have been ordered to apply for approval pursuant to the provisions of said Paragraph fail to apply for approval by the time limit specified in said Paragraph, or where they are given disapproval to the application for approval as prescribed by said Paragraph.
第十七條第三項の規定は、第二項の場合に、これを準用する。
The provisions of Par.3 of Art.17 shall apply mutatis mutandis to the case of the foregoing two Paragraphs.
第三十五條の四　特別經理株式會社は、第三十五條第四項において準用する第十五條第一項乃至第三項の規定による認可があつた場合には、遲滯なくその旨を公告し、且つ當該認可事項を記載した書類を當該會社の本店及び支店に備へ置き、利害關係人の閲覽に供しなければならない。
Article 35-(4).　Should the approval as prescribed by the provisions of Pars.1 to 3 inclusive of Art.15 which are applied mutatis mutandis under Par.4 of Art.35, special accounting joint-stock companies shall make public notification on such fact without delay and at the same time, shall keep documents describing matters relating to such approval in the head office or branches of such companies, and offer the same for perusal of interested persons.
第三十五條の五　第三十五條第四項において準用する第十五條第一項乃至第三項の規定による認可を受けた特別經理株式會社が、第三十五條第四項において準用する第三十四條第二項の規定により資本を減少する場合においては、商法第三百四十二條第一項の規定にかかはらず、株主總會の決議を經ることを要しない。
Article 35-(5).　In case where special, accounting joint-stock companies who were given approval as prescribed by Pars.1 to 3 inclusive of Art.15 which is applied mutatis mutandis under Par.4 of Art.35 purport to increase capital pursuant to the provisions of Par.2 of Art.34, which is applied mutatis mutandis under Par.4 of Art.35, resolution of stockholders'general meeting shall not be required notwithstanding the provisions of Par.1 of Art.342 of the Commercial Code.
第三十六條第一項第一號中「第十五條第一項又は第二項」を「第十五條第一項乃至第三項（第二十一條第二項において準用する場合を含む。）」に改め、同項第二號乃至第七號を次のように改める。
In Item 1 of Par.1 of Art.36, "Par.1 or 2 of Art.15" shall read "Pars.1 to 3 inclusive of Art.15 (including Par.2 of Art.21 wherein said provisions are applied mutatis mutandis)" and Items 2 to 7 inclusive of said Paragraph shall read as follows:
二　第十七條第一項（同條第二項において準用する場合を含む。）の規定により解散を命ぜられた特別經理株式會社においては、その解散の日
2.　For special accounting joint-stock companies who have been ordered to dissolve pursuant to the provisions of Par.1 of Art.17 (including Par.2 of the same Art. wherein said provisions are applied mutatis mutandis), date of such dissolution;
三　第三十五條第一項の規定による認可を受けた特別經理株式會社においては、その認可を受けた日
3.　For special accounting joint-stock companies who have given approval as prescribed by Par.1 of Art.35, date of such approval;
四　第三十五條の三第一項（同條第二項において準用する場合を含む。）の規定により解散を命ぜられた特別經理株式會社においては、その解散の日
4.　For special accounting joint-stock companies who have been ordered to dissolve pursuant to the provisions of Par.1 of Art.35-(3)(including Par.3 wherein said provisions are applied mutatis mutandis), date of dissolution;
五　閉鎖機關令第一條の規定により指定を受けた特別經理株式會社においては、その指定を受けた日
5.　For special accounting joint-stock companies who have been designated pursuant to the provisions of Art.1 of the Closed Institutions Ordinance, date of such designation.
同條に左の一項を加える。
The following new Paragraph shall be added next to the same Art.:
第一項第五號の規定による舊勘定及び新勘定の併合については、命令を以て別段の定をすることができる。
As regards merger of the old and new accounts under Item 5 of Par.1, special stiputations may be made by a separate Order.
第三十九條第二項中「營業税法による」を「舊營業税法による各事業年度の純益、地方税法により營業税を課する場合における」に改める。
In Par.2 of Art.39, "the Business Tax Law" shall read "net profits for every business year under the old Business Tax and in case where Business Tax is imposed under the Local Tax Law" .
第四十條及び第四十條の二第一項中「第十五條第一項又は第二項」を「第十五條第一項乃至第三項」に改める。
In Art.40 and Par.1 of Art.40-(2), "Par.1 or 2 of Art.15" shall read "Pars.1 to 3 inclusive of Art.15."
第四十條の三　特別經理株式會社は、主務大臣の定める期間ごとに、決定整備計畫の實行状況を主務大臣に報告しなければならない。
Article 40-(3).　Special accounting joint-stock companies shall file, in every period of time as determined by the competent Ministers, with them a report on the progress of execution on ap- proved reorganization plan.
第四十五條中「第十五條第一項又は第二項」を「第十五條第一項乃至第三項」に、「第十七條第一項又は」を「第十七條第一項（同條第二項において準用する場合を含む。）又は第三十五條の三第一項（同條第二項において準用する場合を含む。）の規定による解散命令、」に改める。
In Art.45, "Par.1 or 2 of Art.15" shall read "Pars.1 to 3 inclusive of Art.15" and "Par.1 of, Art.17" shall read "dissolution order as prescribed by Par.1 of Art.17 (including Par.2 of the same Art. wherein said provisions are applied mutatis mutandis) or Par.1 of Art.35-(3)(including Par.2 of the same Art. wherein said provisions are applied mutatis mutandis)."
第四十六條中「勅令」を「政令」に改める。
In Art.46, "Imperial Ordinance" shall read "Cabinet Order" .
第四十七條の二　特別經理株式會社の特別管理人は、決定整備計畫の全部の實行を終る日まで決定整備計畫中第六條第一項第八號、第九號、第十五號及び第二十號に定める事項の實行に關し、當該特別經理株式會社の役員若しくは清算人から報告をとり、又は當該特別經理株式會社の帳簿、書類その他必要な物件を檢査することができる。
Article 47-(2).　Until the execution of the approved reorganization plan is completed special supervissors may collect report from officers or liquidators of special accounting joint-stock companies concerned and inspect books or document of such special accounting joint-stock companies with respect to execution of such matters of reorganization plan as provided for by Items 8, 9, 15 and 20 of Art.6.
特別管理人は、前項に規定する事項に關し決定整備計畫に違反する行爲があつたことを知つたときは、遲滯なく、主務大臣に、これを報告しなければならない。
Should special supervisors find any violation of the approved reorganization plan with respect to such matters as provided for by the foregoing Paragraph, they shall file such fact with the competent Ministers without delay.
特別經理株式會社は、決定整備計畫の全部の實行を終る日前においても、前二項の規定の適用を必要としないと認めるときは、主務大臣に前二項の規定の適用の除外を申請することができる。
Even before the completion of execution of the approved reorganization plan, special accounting joint-stock companies may apply the competent Minister for exemption from application of the provisions of the foregoing two said Paragraphs if they deem it unnecessary to be applied under the foregoing two Paragraphs.
前項の規定による申請に對し認可のあつたときは、當該特別經理株式會社については、會社經理應急措置法第六條、第十七條乃至第二十二條及び第二十三條第二項の規定は、これを適用しない。
Should approval be given to application as prescribed by the foregoing Paragraph, the provisions of Art.6, Art.17 to Art.22 inclusive and Par.2 of Art.23 of the Law concerning the Emergency Measures for the Account of Companies shall not apply to special accounting joint-stock companies concerned.
第四十九條の二　主務大臣は、昭和二十二年法律第五十四號（私的獨占の禁止及び公正取引の確保に關する法律）第十五條又は第十六條に規定する事項（特別經理株式會社と第二會社との間においてなされる場合を除く。）について定をなす整備計畫について、第十五條第一項乃至第三項の規定による處分をなす場合には、公正取引委員會の意見を求めなければならない。
Article 49-(2).　In case where the competent Ministers are to make disposition as prescribed by the provisions of Pars.1 to 3 inclusive of Art.15 to reorganization plans providing such matters as prescribed by Art.15 and Art.16 (excluding cases where the same is made between special accounting joint-stock companies and second companies thereof) of the Law relating to Prohibition of Private Monopoly and Preservation of Fair Trade, the competent Ministers shall ask for the opinions of the Fair Trade Commission.
第五十三條第二項中「第十五條第一項又は第二項」を「第十五條第一項乃至第三項」に改める。
In Par.2 of Art.53, "Par.1 or 2 of Art.15" shall read "Par.1 or 3 inclusive of Art.15."
第五十四條の二第二項中「第一號」の上に「第一項」を加え、「及び第十五號乃至第十七號」を「、第十五號乃至第十七號及び第二十號竝びに第二項第五號」に「第十條第二項、」を「第十條第二項及び第三項、」に改め、「第二十九條、」の下に「第二十九條の二（會社經理應急措置法第十四條第一項の舊債權の條件に關する部分を除く。）、第二十九條の五、」を、「第三十一條、」の下に「第三十四條の二、第三十四條の三、第三十四條の四第一項、第三項及び第四項、第三十四條の六、第四十條の三、」を加え、「竝びに第四十九條」を「、第四十九條竝びに第四十九條の二」に、「第六條第七號」を「第六條第一項第七號」に改める。
In Par.2 of Art.54-(2), before "Item 1" , "Par.1" shall be added and "Items 15 to 17 inclusive" shall read "Items 15 to 17 inclusive and Item 20 and Item 5 of Par.2" , and "Par.2 of Art.10" shall read "Par.2 and Par.3 of Art.10" , and next to "Art.29" , "Art.29-(2)(excluding parts relating to conditions on old claims as prescribed by Par.1 of Art.14 of the Law concerning the Emergency Measures for the Account of Companies), Art.29-(5)" shall be added and next to "Art.31" , "Art.34-(2), Art.34-(3), Pars.1, 3 and 4 of Art.34, Art.34-(6), Art.40-(3)" shall be added, and "and Art.49" shall read "Art.49 and Art.49-(2)" , and "Item 7 of Art.6" shall read "Item 7 of Par.1 of Art.6" .
第五十六條第二號中「第六條第十號」を「第六條第一項第十號」に改める。
In Item 2 of Art.56, "Item 10 of Art.6" shall read "Item 10 of Par.1 of Art.6" .
第五十八條中「第十六條又は」を「第十六條若しくは」に、「、認可の申請を怠つたとき」を「認可の申請を怠つたとき、又は第十七條第一項（同條第二項において準用する場合を含む。）の規定による命令に違反して認可の申請を怠つたとき」に改める。
In Art.58, "Art.16 or" shall read "Art.16 and/or" , and "failed to apply for approval" shall road "failed to apply for approval or applied for approval in violation of orders issued under Par.1 of Art.17 (including Par.2 of said Article wherein said provisions are applied mutatis mutandis)" .
第六十條第一號中「第二十條第二項」の上に「第十八條の三第四項、」を、「第三十七條第一項」の上に「第三十五條第三項、第三十五條の四、」を加え、同條第二號中「又は第十八條」を「、第十八條、第三十五條第三項又は第三十五條の四」に改め、同條第五號中「又は第五項」を削り、「なさず、又は資本の増加をしたとき」を「なさないとき」に改め、同條第七號中「第四十一條第一項」の上に「第四十條の三又は」を加え、同條中第六號及び第七號を夫ゝ第十一號及び第十二號とし、第五號の次に左の五號を加える。
In Item 1 of Art.60, before "Par.2 of Art.20" , "Par.4 of Art.18-(3)" shall be added, and before "Par.1 of Art.37" "Par.3 of Art.35 or Art.35-(4)" shall be added and in Item 2 of the same Art, "or Art.18" shall read "or Art.18, Par.3 of Art.35, or Art.35-(4)" and in Item 5 of the same Art. "or Par.5" shall be deleted and in said Item, "or increase of capital" shall be deleted and in Item 7 of said Article, before "Par.1 of Art.41" , "Art.40-(3)" shall be added and Item 6 and Item 7 of the same Art. shall read Items 11 and 12, respectively and next to Item 5, the following five new Items shall be provided:
六　第三十四條の二第一項（第五十四條の二第二項において準用する場合を含む。）の規定に違反して退職金を支給したとき
6.　When they paid retiring allowances in violation of Par.1 of Art.34-(2)(including such cases where said provisions are applied mutatis mutandis under Par.2 of Art.54);
七　第三十四條の四第五項の規定に違反して積立金を使用したとき
7.　When they used reserve in violation of Par.4 of Art.34-(4);
八　第四十七條の二第一項の規定による報告を怠り、又は虚僞の報告をしたとき
8.　When they failed to make report as prescribed by Par.1 of Art.47-(2) or made false entries therein;
九　正當な事由がなく、第四十七條の二第一項の規定による檢査を拒み、妨げ、又は忌避したとき
9.　When they refused, rejected or evaded the inspection as prescribed by the provisions of Par.1 of Art.47-(2);
十　第四十七條の二第二項の規定による報告を怠り、又は虚僞の報告をしたとき
10.　When they failed to make report as prescribed by Par.2 of Art.47-(2) or made false entries therein.
第二條　會社經理應急措置法の一部を次のように改正する。
Article 2.　The Law concerning the Emergency Measures for the Account of Companies shall partially be amended as follows:
第十二條第二項中「新勘定に所屬する會社財産が、鐵道財團、工場財團、鑛業財團、軌道財團、運河財團、漁業財團又は自動車交通事業財團に屬してゐる場合には」を「鐵道財團、工場財團、鑛業財團、軌道財團、運河財團、漁業財團又は自動車交通事業財團に屬する會社財産の一部を新勘定に所屬せしめる場合には當該會社財産は」に改め、同條第三項乃至第五項を次のように改める。
In Par.2 of Art.12, "In case company's assets belonging to the new account belong to Railway Consortium, Factory Consortium, Mining Consortium, Truck Consortium, Canal Consortium, Fishery Consortium, or Automobile Transport Business Consortium" shall read "in case a part of company's assets belonging to Railway Consortium, Factory Consortium, Mining Consortium, Truck Consortium, Canal Consortium, Fishery Consortium, or Automobile Transport Business Consortium is transferred to the new account, such company's assets shall" and Pars.4 and 5 of the same Art. shall read as follows:
特別經理會社の舊勘定及び新勘定の併合の日から、第一項の先取特權、質權若しくは抵當權は、その目的であつた會社財産について消滅せず、又は前項の會社財産は、當該財産から除かれなかつたものとみなす。但し、新勘定に所屬せしめられた會社財産が當該會社以外の者の所有に歸した場合又は同項の會社財産が當該財團以外の財團に屬せしめられ、若しくは第三者の權利の目的となつた場合においては、この限りでない。
On and after the day of the merger of the old account and the new account of special accounting joint-stock companies, it shall be regarded that preferential right, right of pledge or right of mortgage on the old account have not been extinct with respect to company's assets which were the object of the same, or that company's assets as prescribed by the foregoing Paragraph have not been excluded from consortium concerned, provided, however, that the above shall not apply to such case where company's assets which had been transferred to the new account have been in the possession of persons other than companies concerned or where company's assets as prescribed by the foregoing Paragraph have been transferred to consortium other than the consortium concerned or become the object of right of third party or parties.
前項の先取特權、質權又は抵當權とこれらの權利の目的であつた會社財産が新勘定に所屬せしめられた後當該會社財産の上に生じた先取特權、質權又は抵當權との間の順位に關しては、同項の先取特權、質權又は抵當權は、舊勘定及び新勘定の併合の日において、設定せられたものとみなす。
As regards order of priority among preferential right, right of pledge, or right of mortgage as prescribed by the foregoing Paragraph and such preferential right, right of pledge or right of mortgage as have been created upon company's assets which had been the object of such right after such company's assets were transferred to the new account, preferential right, right of pledge or right of mortgage as prescribed by the foregoing Paragraph shall be regarded as having been created on the day of merger of the old account and the new account.
第四項但書の場合において、同項但書の會社財産に對して先取特權、質權又は抵當權を有した者は、當該特別經理會社の總財産について、他の債權者に先立つて當該舊債權（企業再建整備法第十九條第一項の規定の適用を受ける場合においては、同項の規定によつて確定する額の債權）の辨濟を受ける權利を有する。
In the case of proviso of Par.4, persons who had preferential right, right of pledge, or right of mortgage over such company's assets as prescribed by proviso of said Paragraph shall have the right to receive the payment of old claims as prescribed by said Paragraph (in such case as applied under Par.1 of Art.19 of the Enterprise Reconstruction and Reorganization Law, claims of the amount as determined under the same Paragraph) with respect to net assets of special accounting joint-stock companies in preference to any other creditors.
前項の規定は、民法の一般の先取特權の行使を妨げない。
The provisions of the foregoing Paragraph shall not disturb execution of general preferential right such as provided for by the Civil Code.
同條第一項の次に左の一項を加える。
The following new Paragraph shall be added next to Par.1 of the same Article:
鐵道財團、工場財團、鑛業財團、軌道財團、運河財團、漁業財團又は自動車交通事業財團に屬する會社財團の全部が新勘定に所屬せしめられた場合においては、當該財團は、抵當權の消滅により消滅することはないものとする。
Should the whole of company's assets belonging to Railway Consortium, Factory Consortium, Mining Consortium, Truck Consortium, Canal Consortium, Fishery Consortium or Automobile Transport Business Consortium be transferred to the new account, consortium concerned shall not cease to exist with the extinction of right of mortgage.
第三條　昭和二十二年法律第八號（有價証券の處分の調整等に關する法律）の一部を次のように改正する。
Article 3.　The Law No.8 of 1947, concerning Coordination and Adjustment of Disposal of Securities, shall partially be amended as follows:
第十一條の二　特別經理株式會社の株主又は債權者は、企業再建整備法第二十九條の四の規定による新株の引受權の讓渡を協議會に委託することができる。
Article 11-(2).　Stockholders or creditors of special accounting joint-stock companies may entrust to the Committee the right as prescribed by Art.29-(4) of the Enterprise Reconstruction and Reorganization Law to underwrite new stocks.
第十二條中「前條」を「第十一條」に改め、「支拂はなければならない。」の下に「前條の規定により、協議會に對し、權利の讓渡の委託をする者も、また同樣とする。」を加える。
In Art.12, "the foregoing Article" shall read "Art.11" and next to "shall pay...." shall be added "The same shall be applied to persons who entrust transfer of right to the Committee pursuant to the provisions of the foregoing Article."
第十二條の二　協議會は、指定証券を發行する會社及び第十一條の二の規定により協議會が讓渡の委託を受けた權利に係る新株を發行する特別經理株式會社に對し、その業務及び財産の状況その他協議會の職務を執行するについて参考となるべき事項に關し、報告又は資料の提出を求めることができる。
Article 12-(2).　The Committee may require presentation of reports, information, or other data with respect to conditions of business and propercy and other reference matters pertinent to to execution of the functions of the Committee, from company, or companies which issue designared securities and/or special accounting joint-stock companies which issue new shares based on rights to transfer which the Committee has been entrusted according to provisions of Art.11-(2).
第二十條中第三號を第四號とし、第二號の次に左の一號を加える。
In Art.20, Item 3 shall read Item 4 and next to Item 2, the following Item shall be added:
三　第十二條の二の規定による報告若しくは資料の提出を怠り、又は虚僞の報告若しくは資料の提出をした者
3.　One who fails to submit reports or data on matters required in accordance with the provisions of Art.12-(2) or filed a false report or false data.
附　則
Supplementary Provisions:
この法律は、公布の日から、これを施行する。但し、會社經理應急措置法第十二條の改正規定は、同法施行の日から、これを適用する。
The present Law shall came into force as from the day of its promulgation, provided, however, that the revised provisions of Art.12 of the Law concerning the Emergency Measures for the Account of Companies shall be effective from the day of enforcement of said Law.
この法律施行前企業再建整備法第五條第一項、第二十一條第一項又は第五十四條の二第一項の規定により認可を申請した整備計畫は、同法第六條第一項の改正規定により定をした整備計畫及び同條第二項の改正規定によりこれに添附した書類とみなす。
Reorganizations plans which have been applied for approval pursuant to the provisions of Par.1 of Art.21 or Par.1 of Art.54-(2) before the enforcement of the present Law shall be construed as reorganization plans which povide stipulations pursuant to the revised provisions of Par.1 fo Art.6 and documents which are to be attached pursuant to the revised provisions of Par.1 of Art.6.
この法律施行前改正後の會社經理應急措置法第十二條第二項に規定する財團に屬する會社財産の全部又は一部が、當該會社以外の者の所有に歸し、當該財團以外の財團に屬せしめられ、その他第三者の權利の目的となつた場合においては、同項の改正規定は、當該會社財産については、これを適用しない。
In case where the whole or a part of company's assets belonging to consortium as prescribed by Par.2 of Art.12 of the Law concerning the Emergency Measures for the Account of Companies after revised have been in the possession of persons other than companies concerned, or transferred to consortium other than the consortium concerned or become the object of right of third party or parties, the provisions of said Paragraph shall not apply to such company's assets.
大藏大臣　栗栖赳夫
Minister of Finance　KURUSU Takeo
司法大臣　鈴木義男
Minister of Justice　SUZUKI Yoshio
厚生大臣　一松定吉
Minister of Welfare　HITOTSUMATSU Sadayoshi
農林大臣臨時代理　内閣総理大臣　片山哲
Minister of Agriculture and Forestry pro tempore　Prime Minister　KATAYAMA Tetsu
商工大臣　水谷長三郎
Minister of Commerce and Ipdustry　MIZUTANI Chozaburo
運輸大臣　北村徳太郎
Minister of Transportation　KITAMURA Tokuraro
労働大臣　米窪滿亮
Minister of Labor　YONEKUBO Mitsusuke
内閣総理大臣　片山哲
Prime Minister　KATAYAMA Tetsu