公認会計士法の規定による課徴金に関する内閣府令(平成十九年内閣府令第八十二号)
Cabinet Office Ordinance on Surcharge Pursuant to the Provisions of the Certified Public Accountants Act(Cabinet Office Ordinance No. 82 of 2007)
最終更新:平成二十年内閣府令第七十九号
Last Version: Cabinet Office Ordinance No. 79 of 2008
目次
履歴
-
平成27年10月28日
- 最終更新:平成二十年内閣府令第七十九号
- 翻訳日:平成22年12月16日
- 辞書バージョン:5.0
公認会計士法の規定による課徴金に関する内閣府令
|
Cabinet Office Ordinance on Surcharge Pursuant to the Provisions of the Certified Public Accountants Act
|
平成十九年十二月七日内閣府令第八十二号
|
Cabinet Office Ordinance No. 82 of December 7, 2007
|
公認会計士法(昭和二十三年法律第百三号)第三十一条の二、第三十四条の二十一の二及び第三十四条の六十二の規定に基づき、並びに同法を実施するため、公認会計士法の規定による課徴金に関する内閣府令を次のように定める。
|
Based on the provisions of Articles 31-2, 34-21-2 and 34-62 of the Certified Public Accountants Act (Act No. 103 of 1948) and to implement the same Act, the Cabinet Office Ordinance on Surcharge Pursuant to the Provisions of the Certified Public Accountants Act is established as follows.
|
第一章 課徴金納付命令(第一条)
|
Chapter 1 Order for Payment of a Surcharge(Article 1)
|
第二章 審判手続
|
Chapter 2 Hearing Procedure
|
第一節 総則(第二条―第十四条)
|
Section 1 General Provisions(Articles 2 to 14)
|
第二節 審判手続の開始(第十五条―第十八条)
|
Section 2 Commencement of a Hearing Procedure(Articles 15 to 18)
|
第三節 審判における主張等及びその準備(第十九条―第三十一条)
|
Section 3 Assertions, etc. at a Hearing and Preparation thereof(Articles 19 to 31)
|
第四節 証拠
|
Section 4 Evidence
|
第一款 総則(第三十二条―第三十六条)
|
Subsection 1 General Provisions(Articles 32 to 36)
|
第二款 参考人審問(第三十七条―第四十九条)
|
Subsection 2 Examination of a Witness(Articles 37 to 49)
|
第三款 被審人審問(第五十条)
|
Subsection 3 Examination of the Respondent(Article 50)
|
第四款 証拠書類及び証拠物の取調べ(第五十一条―第五十四条)
|
Subsection 4 Examination of Documentary Evidence and Articles of Evidence(Articles 51 to 54)
|
第五款 鑑定(第五十五条―第五十九条)
|
Subsection 5 Expert Opinion(Articles 55 to 59)
|
第六款 立入検査(第六十条)
|
Subsection 6 On-site Inspection(Article 60)
|
第五節 決定(第六十一条―第六十八条)
|
Section 5 Decision(Articles 61 to 68)
|
附 則
|
Supplementary Provisions
|
第一章 課徴金納付命令
|
Chapter 1 Order for Payment of Surcharge
|
(課徴金の納付を命じないことができる場合等)
|
(Cases Where Order for Payment of Surcharge Need Not Be Issued, etc.)
|
第一条公認会計士法(以下「法」という。)第三十一条の二第二項第一号及び第三十四条の二十一の二第二項第一号に規定する内閣府令で定める場合は、法第三十条第一項又は第三十四条の二十一第二項第一号の財務書類(法第一条の三第一項に規定する財務書類をいう。以下この条において同じ。)に係る虚偽、錯誤又は脱漏により当該財務書類に記載される数値その他の内容の変化が軽微である場合とする。
|
Article 1(1)The case categorized by a Cabinet Office Ordinance prescribed in Article 31-2, paragraph (2), item (i) and Article 34-21-2, paragraph (2), item (i) of the Certified Public Accountants Act (hereinafter referred to as the "Act") is cases where changes of numbers or other content specified in the financial documents (meaning the financial documents prescribed in Article 1-3, paragraph (1) of the Act; hereinafter the same applies in this Article) set forth in Article 30, paragraph (1) or Article 34-21, paragraph (2), item (i) of the Act through misstatements, mistakes or omissions pertaining to said financial documents are minor.
|
(2)The case categorized by a Cabinet Office Ordinance prescribed in Article 31-2, paragraph (2), item (ii) and Article 34-21-2, paragraph (2), item (ii) of the Act is cases where auditing or attesting of financial documents conducted by a certified public accountant (including registered foreign certified public accountants prescribed in Article 16-2, paragraph (5) of the Act) or an audit corporation is significantly deficient in light of generally accepted audit standards and practices.
|
|
(3)The item categorized by a Cabinet Office Ordinance prescribed in Article 31-2, paragraph (2), item (iii) and Article 34-21-2, paragraph (2), item (iii) of the Act is the services set forth in Article 2, paragraph (1) of the Act that are based on a contract already concluded with the audit client company, etc. (meaning the audit client company, etc. prescribed in Article 34-10-4, paragraph (4) of the Act ).
|
|
第二章 審判手続
|
Chapter 2 Hearing Procedure
|
第一節 総則
|
Section 1 General Provisions
|
(趣旨)
|
(Purpose)
|
第二条法第五章の五の規定による審判手続については、同章に定めるもののほか、この章の定めるところによる。
|
Article 2With regard to a hearing procedure under the provisions of Chapter 5-5 of the Act, in addition to what is provided for in said Chapter, the provisions of this Chapter apply.
|
(審判手続において提出する書面の記載事項)
|
(Matters to Be Specified in a Document Submitted in a Hearing Procedure)
|
第三条答弁書、準備書面その他の被審人(法第三十四条の四十一第三項に規定する被審人をいう。以下同じ。)又はその代理人が審判手続において提出する書面には、次に掲げる事項を記載し、被審人又はその代理人が記名押印するものとする。
|
Article 3(1)A written answer, brief and any other document submitted by the respondent (meaning the respondent prescribed in Article 34-41, paragraph (3) of the Act; the same applies hereinafter) or the respondent's agent in a hearing procedure is to specify the following matters, and the respondent or the respondent's agent is to affix the respective name and seal thereto:
|
一被審人の氏名又は名称及び住所並びに代理人の氏名及び住所
|
(i)Individual or business name and address of the respondent, and the name and address of the respondent's agent
|
二事件の表示
|
(ii)Indication of the case
|
三附属書類の表示
|
(iii)Indication of annexed documents
|
四年月日
|
(iv)Date, month and year
|
(2)Notwithstanding the provisions of the preceding paragraph, if a document set forth in the preceding paragraph specifying the address of the respondent or respondent's agent has been submitted thereby, the respondent is not required to specify in a document to be submitted in a hearing procedure thereafter the address of the respondent and the respondent's agent from the matters listed in item (i) of the preceding paragraph.
|
|
(3)A brief and any other document that is submitted by a designated official (meaning a designated official prescribed in Article 34-43, paragraph (2) of the Act; the same applies hereinafter) in a hearing procedure are to specify the individual or business name of the respondent and the matters listed in paragraph (1), items (ii) to (iv), and the designated official is to affix the name and seal thereto.
|
|
(書面のファクシミリによる提出)
|
(Submission of Document by Facsimile)
|
第四条審判手続において提出する書面は、次に掲げるものを除き、ファクシミリを利用して送信することにより提出することができる。
|
Article 4(1)A document submitted in a hearing procedure may be submitted by transmitting it by facsimile except for the following:
|
一法第三十四条の四十五第二項に規定する答弁書
|
(i)A written answer prescribed in Article 34-45, paragraph (2) of the Act
|
二法定代理権又は法第三十四条の四十三第一項の代理人の権限を証明する書面その他の審判手続上重要な事項を証明する書面
|
(ii)A document for proving the authority of statutory representation or the authority of the agent set forth in Article 34-43, paragraph (1) of the Act, or any other document for proving important matters in the hearing procedure
|
(通知)
|
(Notice)
|
第五条第八条第二項に規定する審判手続の事務を行う職員は、この章の規定により通知をしたときは、その旨及び通知の方法を事件記録上明らかにしなければならない。
|
Article 5(1)If an official who carries out clerical work relating to a hearing procedure prescribed in Article 8, paragraph (2) has given a notice pursuant to the provisions of this Chapter, such official must clarify in the case record that notice was so given as well as the method of the notice.
|
(2)When the location of the person who is to receive the notice is unknown or when such person is located in a foreign state, there is no requirement to give a notice under the provisions of this Chapter (excluding a notice under the provisions of Article 13, paragraph (3) and Article 23, paragraph (4)).In this case, an official who carries out clerical work relating to a hearing procedure pursuant to the provisions of Article 8, paragraph (2) must clarify the grounds therefor in the case record.
|
|
(審判官の合議)
|
(Decision of Hearing Examiners)
|
第六条合議体が審判手続を行う場合においては、審判官の合議は、過半数で決する。
|
Article 6If a hearing procedure is carried out by a panel, the decision of the hearing examiners is to be made by a majority vote.
|
(職務の執行)
|
(Execution of Duties)
|
第七条審判官は、その職務を公正迅速に、かつ、独立して行わなければならない。
|
Article 7(1)A hearing examiner must execute the duties fairly, promptly and independently.
|
(2)A public prosecutor, an attorney at law or a person who is qualified to become an attorney at law is to be added to a person who is eligible, pursuant to the provisions of Article 34-42, paragraph (2) of the Act, to be designated as a hearing examiner constituting a panel prescribed in the main text of paragraph (1) of the same Article or a sole examiner prescribed in the proviso to the same paragraph.
|
|
(審判手続の事務を行う職員)
|
(Officials Carrying Out Clerical Work Relating to a Hearing Procedure)
|
第八条金融庁長官は、その職員に審判手続に関する事務を行わせる。
|
Article 8(1)The Commissioner of the Financial Services Agency is to have such commissioner's officials carry out clerical work relating to a hearing procedure.
|
(2)An official set forth in the preceding paragraph (hereinafter referred to as an "official carrying out clerical work relating to a hearing procedure") is to carry out clerical work relating to preparing, storing, serving and sending records and other documents in a hearing procedure and a notice under the provisions of this Chapter under the direction of the Commissioner of the Financial Services Agency or a hearing examiner.
|
|
(成年被後見人の審判手続上の行為をする能力等)
|
(Capacity of an Adult Ward to Perform Act in a Hearing Procedure, etc.)
|
第九条成年被後見人は、法定代理人によらなければ、審判手続上の行為をすることができない。
|
Article 9(1)An adult ward may not perform any act in a hearing procedure except through such adult ward's statutory agent.
|
(代理人)
|
(Agent)
|
第十条弁護士又は弁護士法人である代理人の権限は、書面で証明しなければならない。
|
Article 10(1)The authority of an agent who is an attorney at law or a legal professional corporation must be proven in writing.
|
(2)When the respondent intends to seek the approval set forth in Article 34-43, paragraph (1) of the Act, such respondent must submit to the Commissioner of the Financial Services Agency a document specifying the name, address and occupation of the person whom such respondent intends to appoint as the agent, the relationship between said person and the respondent and any other matter by which whether or not said person is suitable as an agent can be sufficiently determined.
|
|
(事件記録の謄本の様式)
|
(Form of Copy of Case Record)
|
第十一条法第五章の五又はこの章の規定により作成すべき謄本には、当該謄本を作成した審判手続の事務を行う職員が、その記載に接続して当該謄本が原本と相違ない旨を付記し、かつ、これに記名押印して、毎葉に契印又はこれに準ずる措置をしなければならない。
|
Article 11An official carrying out clerical work relating to a hearing procedure who has prepared a copy required to be prepared pursuant to the provisions of Chapter 5-5 of the Act or this Chapter must specify, subsequent to its content, that the copy is a true copy of the original, and affix such official's name and seal to the copy, and affix an impression of a seal over each joint of pages or take similar measures.
|
(期間の計算)
|
(Calculation of a Period)
|
第十二条期間の計算については、民法(明治二十九年法律第八十九号)の期間に関する規定に従う。
|
Article 12(1)Calculation of a period is governed by the provisions of the Civil Code (Act No.89 of 1896) pertaining to a period.
|
(2)When the last day of a period falls under the day listed in any of the items of Article 1, paragraph (1) of the Act on Holidays of Administrative Organs (Act No. 91 of 1988), the period expires on the following day.
|
|
(送達)
|
(Service)
|
第十三条法第三十四条の五十五において準用する民事訴訟法(平成八年法律第百九号)第百六条第二項の規定による補充送達がされたときは、審判手続の事務を行う職員は、その旨を送達を受けた者に通知しなければならない。
|
Article 13(1)If a substituted service under the provisions of Article 106, paragraph (2) of the Code of Civil Procedure (Act No. 109 of 1996) as applied mutatis mutandis pursuant to Article 34-55 of the Act is made, an official carrying out clerical work relating to a hearing procedure must notify the person who has received the service thereof.
|
2法第三十四条の五十五において準用する民事訴訟法第百七条第一項の規定による送達をしたときは、審判手続の事務を行う職員は、その旨及び当該書類について同項に規定する書留郵便等に付して発送した時に送達があったものとみなされることを送達を受けた者に通知しなければならない。
|
(2)If a service has been made under the provisions of Article 107, paragraph (1) of the Code of Civil Procedure as applied mutatis mutandis pursuant to Article 34-55 of the Act, the official carrying out clerical work relating to a hearing procedure must notify the person who has received the service of such fact and the fact that the service of said document is deemed to have been made at the time of sending thereof by registered mail, etc. pursuant to the same paragraph.
|
(3)The Commissioner of the Financial Services Agency or a hearing examiner may publish in the Official Gazette or newspaper the fact that service by publication has been made. With respect to a service to be made in a foreign state, the Commissioner of the Financial Services Agency or a hearing examiner may give a notice of the fact that the service by publication has been made in lieu of publishing the same in the Official Gazette or newspaper.
|
|
(用語)
|
(Language )
|
第十四条審判手続においては、日本語を用いる。
|
Article 14(1)The Japanese language is to be used in a hearing procedure.
|
第二節 審判手続の開始
|
Section 2 Commencement of a Hearing Procedure
|
(審判手続開始の決定)
|
(Ruling for the Commencement of a Hearing Procedure)
|
第十五条法第三十四条の四十第一項の規定による審判手続開始の決定は、次に掲げる事項を記載した書面(以下「審判手続開始決定書」という。)の謄本を送達して行うものとする。
|
Article 15(1)A ruling for the commencement of a hearing procedure under the provisions of Article 34-40, paragraph (1) of the Act is to be rendered by serving a copy of a document specifying the following matters (hereinafter referred to as the "written ruling for commencement of a hearing procedure "):
|
一納付すべき課徴金の額
|
(i)The amount of a surcharge required to be paid
|
二課徴金に係る法第三十一条の二第一項又は法第三十四条の二十一の二第一項に規定する事実
|
(ii)The fact prescribed in Article 31-2, paragraph (1) or 34-21-2, paragraph (1) of the Act pertaining to the surcharge
|
三法令の適用
|
(iii)Application of laws and regulations
|
四課徴金の計算の基礎
|
(iv)The basis of calculation of the surcharge
|
五第一回の審判の期日及び場所
|
(v)The date and place of the initial hearing
|
一被審人又はその代理人が審判の期日に出頭すべき旨
|
(i)The fact that the respondent or the respondent's agent is required to appear on the date of hearing
|
二答弁書を提出すべき期限
|
(ii)The time limit for the submission of a written answer
|
(第一回の審判の期日の変更等)
|
(Change of Date of Initial Hearing, etc.)
|
第十六条審判官は、正当な理由があると認めた場合には、申立てにより又は職権で、第一回の審判の期日若しくは場所を変更し、又は答弁書を提出すべき期限を延長することができる。
|
Article 16If a hearing examiner finds that there are reasonable grounds therefor, such examiner may, on a motion or by such examiner's own authority, change the date or place of the initial hearing, or postpone the time limit for the submission of a written answer.
|
(答弁書の記載事項)
|
(Matters to Be Specified in a Written Answer)
|
第十七条答弁書には、次に掲げる事項を記載しなければならない。
|
Article 17(1)A written answer must specify the following matters:
|
一納付すべき課徴金の額に対する答弁
|
(i)Response to the amount of a surcharge required to be paid
|
二第十五条第一項第二号に掲げる事項に対する認否
|
(ii)Acceptance or denial of the matter listed in Article 15, paragraph (1), item (ii)
|
三第十五条第一項第三号及び第四号に掲げる事項に関する主張
|
(iii)Assertions pertaining to the matters listed in items (iii) and (iv) of Article 15, paragraph (1)
|
四被審人の主張(前号に掲げるものを除く。)
|
(iv)Assertions of the respondent (excluding those listed in the preceding item)
|
(審判官の指定)
|
(Designation of a Hearing Examiner)
|
第十八条金融庁長官は、法第三十四条の四十二第二項の規定により審判事件を担当する審判官を指定したときは、その氏名を被審人又はその代理人に通知しなければならない。
|
Article 18(1)If the Commissioner of the Financial Services Agency has designated a hearing examiner to be in charge of a hearing case pursuant to the provisions of Article 34-42, paragraph (2) of the Act, such commissioner must notify the respondent or the respondent's agent of the name of the hearing examiner.
|
(2)If the Commissioner of the Financial Services Agency has designated the chief hearing examiner to be in charge of a hearing case pursuant to the provisions of Article 34-42, paragraph (3) of the Act, such commissioner must notify the respondent or the respondent's agent of the name of the chief hearing examiner.
|
|
第三節 審判における主張等及びその準備
|
Section 3 Assertions, etc. At a Hearing and Preparation Thereof
|
(審判廷)
|
(Tribunal)
|
第十九条審判は、金融庁の審判廷で行う。ただし、審判官は、必要があると認めるときは、審判に適当な場所を審判廷に定めることができる。
|
Article 19A hearing is conducted at a tribunal of the Financial Services Agency; provided, however, that a hearing examiner may select a place suitable for a hearing as a tribunal if such examiner finds it necessary.
|
(非公開の申出)
|
(Request to Be Closed)
|
第二十条審判の非公開の申出は、非公開とすべき範囲、理由及び期間を明らかにして行わなければならない。
|
Article 20(1)A request that a hearing be closed to the public must be made by expressly indicating the scope, reasons and period of the hearing to be closed to the public.
|
(審判の期日の指定及び変更並びに期日の呼出し)
|
(Designation and Change of Date of Hearing and Summons for Appearance Date)
|
第二十一条第二回以後の審判の期日は、審判長が指定する。
|
Article 21(1)The chief hearing examiner is to designate the dates of the second and subsequent hearings.
|
(審判の指揮及び秩序維持)
|
(Control and Maintenance of Order of a Hearing)
|
第二十二条審判は、審判長が指揮する。
|
Article 22(1)The chief hearing examiner is to control the hearing.
|
(釈明権等)
|
(Authority to Ask for Explanation, etc.)
|
第二十三条審判長は、審判の期日又は期日外において、事件関係を明瞭にするため、事実上及び法律上の事項に関し、指定職員又は被審人若しくはその代理人に対して問いを発し、又は必要な行為を求めることができる。
|
Article 23(1)During or outside of the hearing, the chief hearing examiner may ask questions of a designated official, or the respondent or the respondent's agent, or request them to carry out necessary acts with regard to factual or legal matters in order to clarify matters related to the case.
|
(4)During or outside of the hearing, if the chief hearing examiner or a hearing examiner other than the chief hearing examiner has taken the measures under the provisions of paragraph (1) or (2) with regard to a matter which could cause a material change in the assertions or evidence, such examiner must notify the opponent of the content of such change.
|
|
(審判手続の併合等)
|
(Consolidation etc. of a Hearing Procedure)
|
第二十四条審判官は、審判手続における主張若しくは証拠の申出の制限若しくは審判手続の分離若しくは併合を命じ、又はその命令を取り消すことができる。
|
Article 24(1)A hearing examiner may order a restriction on offering assertions or evidence in a hearing procedure or separation or consolidation of a hearing procedure, or may revoke such order.
|
(主張の提出又は証拠の申出の時期)
|
(Time for Submission of Assertions or Offering of Evidence)
|
第二十五条主張の提出又は証拠の申出は、審判の進行状況に応じ適切な時期に行わなければならない。
|
Article 25Submission of assertions or offering of evidence must be made at an appropriate time depending on the status of progress of a hearing.
|
(審判調書の形式的記載事項)
|
(Formal Matters to Be Specified in a Hearing Record)
|
第二十六条審判手続の事務を行う職員は、審判の期日ごとに調書を作成しなければならない。調書には、次に掲げる事項を記載しなければならない。
|
Article 26(1)An official carrying out clerical work relating to a hearing procedure must prepare a record on each date of a hearing. Such record must specify the following matters:
|
一事件の表示
|
(i)Indication of the case
|
二審判官及び審判手続の事務を行う職員の氏名
|
(ii)Names of hearing examiners and officials carrying out clerical work relating to the hearing procedure
|
三指定職員の氏名
|
(iii)Names of designated officials
|
四出頭した被審人、代理人及び通訳人の氏名
|
(iv)Names of the respondent, the agent, and interpreter who appeared
|
五審判の日時及び場所
|
(v)Date, time and place of the hearing
|
六審判を公開したこと又は公開しなかったときはその旨及びその理由
|
(vi)The fact that the hearing was held publically, or, if it was not held publically, a statement to that effect and the reasons therefor
|
(3)In the case set forth in the preceding paragraph, if the chief hearing examiner is unable to affix a seal of approval, a hearing examiner other than the chief hearing examiner must affix a seal of approval while appending a supplementary note about the grounds therefor. If any other hearing examiner is unable to affix a seal of approval, it is sufficient for an official carrying out clerical work relating to a hearing procedure to include a description to that effect in the record.
|
|
(審判調書の実質的記載事項)
|
(Substantial Matters to Be Specified in a Hearing Record)
|
第二十七条審判の調書には、主張、証拠の申出及び証拠調べの要領を記載し、特に、次に掲げる事項を明確にしなければならない。
|
Article 27A record of a hearing must contain descriptions of the summary of assertions and offering and examination of evidence, while clarifying, in particular, the following matters:
|
一参考人、被審人及び鑑定人の陳述
|
(i)Statements by witnesses, the respondent and expert witnesses
|
二参考人及び鑑定人の宣誓の有無並びに参考人及び鑑定人に宣誓をさせなかった理由
|
(ii)Whether or not witnesses and expert witnesses took oath, and reasons for not having had witnesses or expert witnesses take oath
|
三立入検査の結果
|
(iii)Results of on-site inspection
|
四審判長が記載を命じた事項及び指定職員又は被審人若しくはその代理人の請求により記載を許した事項
|
(iv)Matters that were ordered by the chief hearing examiner to be specified and matters that were allowed to be specified at the request of a designated official, or the respondent or the respondent's agent
|
(調書への引用)
|
(Citation in a Record)
|
第二十八条審判の調書には、書面、写真その他審判官が適当と認めるものを引用し、事件記録に添付して調書の一部とすることができる。
|
Article 28A document, photograph or any other object that is found to be appropriate by a hearing examiner may be cited in a hearing record and attached to the case record as part of said hearing record.
|
(準備書面)
|
(Brief)
|
第二十九条審判手続における主張は、書面で準備しなければならない。
|
Article 29(1)Assertions in a hearing procedure must be prepared in writing.
|
(準備書面等の提出期間)
|
(Period for Submission of Brief, etc.)
|
第三十条審判長は、準備書面の提出又は証拠の申出をすることができる期間を定めることができる。
|
Article 30(1)The chief hearing examiner may specify a period in which a brief may be submitted or evidence may be offered.
|
(準備手続)
|
(Preparatory Procedure)
|
第三十一条審判官は、争点及び証拠の整理を行うため必要があると認めるときは、指定職員及び被審人又はその代理人の意見を聴いて、準備手続をすることができる。
|
Article 31(1)When a hearing examiner finds it necessary in order to arrange issues and evidence, such examiner may take a preparatory procedure, after hearing the opinion of a designated official, or the respondent or the respondent's agent .
|
(4)A hearing examiner may, on a motion of the respondent or the respondent's agent, request a designated official to permit said respondent or said respondent's agent to inspect or copy all or part of the materials proving the matters listed in items (ii) and (iv) of Article 15, paragraph (1); provided, however, that this does not apply when the interests of a third party are likely to be harmed or there are reasonable grounds therefor.
|
|
第四節 証拠
|
Section 4 Evidence
|
第一款 総則
|
Subsection 1 General Provisions
|
(証拠の申出)
|
(Offer of Evidence)
|
第三十二条指定職員又は被審人若しくはその代理人は、証拠の申出をすることができる。
|
Article 32(1)A designated official, or the respondent or the respondent's agent may offer evidence.
|
(職権証拠調べ)
|
(Examination of Evidence by Own Authority)
|
第三十三条審判官は、職権で証拠調べをすることができる。
|
Article 33A hearing examiner may conduct examination of evidence by such examiner's own authority.
|
(証拠調べを要しない場合)
|
(Cases Where Examination of Evidence Is Not Required)
|
第三十四条審判官は、指定職員又は被審人若しくはその代理人が申し出た証拠で必要でないと認めるものは、取り調べることを要しない。
|
Article 34A hearing examiner is not required to conduct an examination of evidence that is offered by a designated official, the respondent, or the respondent's agent, if such examiner finds it unnecessary.
|
(受命審判官による証拠調べ)
|
(Examination of Evidence by an Authorized Hearing Examiner)
|
第三十五条審判官は、証拠調べをする場合には、合議体の構成員に命じて証拠調べをさせることができる。
|
Article 35(1)When a hearing examiner examines evidence, such examiner may order a member of the panel to examine the evidence.
|
(書類その他の物件の提出時期)
|
(Period for Submission of Documents and Other Objects)
|
第三十六条参考人、鑑定人又は被審人の審問において使用する予定の書類その他の物件は、参考人、鑑定人又は被審人の陳述の信用性を争うための証拠として使用するものを除き、その参考人、鑑定人又は被審人の審問を開始する時の相当期間前までに提出しなければならない。ただし、当該書類その他の物件を提出することができないときは、その写しを提出すれば足りる。
|
Article 36Documents and other objects that are planned to be used in the examination of a witness, expert witness, or the respondent must be submitted by allowing a reasonable period before the time of the commencement of said examination of the witness, expert witness or respondent, except for those that are to be used as evidence for denying the credibility of statements by the witness, expert witness, or respondent ; provided, however, that when it is not possible to submit such documents or other objects, it is sufficient to submit a photocopy thereof.
|
第二款 参考人審問
|
Subsection 2 Examination of a Witness
|
(参考人審問の申出)
|
(Request for Examination of a Witness)
|
第三十七条参考人審問の申出は、参考人を指定し、かつ、審問に要する見込みの時間を明らかにしてしなければならない。
|
Article 37A request for examination of a witness must be made by designating the witness and clearly indicating the expected time for examination.
|
(審問事項書)
|
(Statement of Matters for Examination)
|
第三十八条参考人審問の申出をするときは、同時に、審問事項書(審問事項を記載した書面をいう。以下同じ。)三通(当該書面を送付すべき相手方の数が二以上であるときは、その数に二を加えた通数)を提出しなければならない。ただし、やむを得ない事由があるときは、審判長の定める期間内に提出すれば足りる。
|
Article 38(1)When requesting the examination of a witness, three copies (or, when there are two or more opponents to whom said document should be sent, the number of copies is to be the number of such opponents plus two) of a statement of matters for examination (meaning a document stating the matters for examination; the same applies hereinafter) must be submitted at the same time ; provided, however, that if there are unavoidable grounds therefor, it is sufficient to submit such copies within a period specified by the chief hearing examiner.
|
(呼出状の記載事項等)
|
(Matters to Be Specified in a Writ of Summons, etc.)
|
第三十九条参考人の呼出状には、次に掲げる事項を記載し、審問事項書を添付しなければならない。
|
Article 39A writ of summons for a witness must specify the following matters and must have attached a statement of matters for examination:
|
一被審人の表示
|
(i)Indication of the respondent
|
二出頭すべき日時及び場所
|
(ii)Date, time and place for appearance
|
三出頭しない場合における法律上の制裁
|
(iii)Legal sanction against a failure to appear
|
(参考人の出頭の確保)
|
(Ensuring Appearance of a Witness)
|
第四十条参考人を審問する旨の決定があったときは、審問の申出をした指定職員又は被審人若しくはその代理人は、参考人を期日に出頭させるように努めなければならない。
|
Article 40If a ruling to the effect that a witness be examined has been rendered, a designated official, or the respondent or the respondent's agent who requested the examination must endeavor to have the witness appear on the appearance date.
|
(不出頭の届出)
|
(Notification of Non-Appearance)
|
第四十一条参考人は、期日に出頭することができない事由が生じたときは、直ちに、その事由を明らかにして届け出なければならない。
|
Article 41If circumstances that prevent a witness from appearing on the appearance date have arisen, such witness must report such fact while clarifying the circumstances.
|
(宣誓)
|
(Oath)
|
第四十二条参考人の宣誓は、審問の前にさせなければならない。
|
Article 42(1)A witness must be directed to take oath before examination.
|
(審問の順序)
|
(Order of Examination)
|
第四十三条参考人の審問は、その審問の申出をした者、相手方、審判長の順序でする。
|
Article 43(1)A witness is to be examined in the order of the person who requested the examination, the opponent, and the chief hearing examiner.
|
一審問の申出をした者の審問(主審問)
|
(i)Examination by the person who has requested the examination (direct examination)
|
二相手方の審問(反対審問)
|
(ii)Examination by the opponent (cross examination)
|
三審問の申出をした者の再度の審問(再主審問)
|
(iii)Further examination by the person who has requested the examination (redirect examination)
|
(質問の制限)
|
(Limitation on Questions)
|
第四十四条次の各号に掲げる審問は、それぞれ当該各号に定める事項について行うものとする。
|
Article 44(1)The examinations listed in the following items are to be conducted for the matters specified in these respective items:
|
一主審問 立証すべき事項及びこれに関連する事項
|
(i)Direct examination – Matters to be proven and any matters related thereto
|
二反対審問 主審問に現れた事項及びこれに関連する事項並びに陳述の信用性に関する事項
|
(ii)Cross examination – Matters raised in the direct examination and any matters related thereto, and matters concerning credibility of statements
|
三再主審問 反対審問に現れた事項及びこれに関連する事項
|
(iii)Redirect examination – Matters raised in the cross examination and any matters related thereto.
|
(2)The chief hearing examiner may, either on a motion or without any party's request, limit a question asked in any of the examinations listed in the items under the preceding paragraph, if such examiner finds that said question relates to a matter other than the matters specified in the items under the preceding paragraph and is inappropriate.
|
|
一参考人を侮辱し、又は困惑させる質問
|
(i)A question that insults or confuses the witness
|
二誘導質問
|
(ii)A leading question
|
三既にした質問と重複する質問
|
(iii)A question that overlaps with any previous question
|
四争点に関係ない質問
|
(iv)A question unrelated to the issues
|
五意見の陳述を求める質問
|
(v)A question seeking a statement of opinion
|
(文書等の質問への利用)
|
(Use of Document, etc. in Questions)
|
第四十六条指定職員又は被審人若しくはその代理人は、審判長の許可を得て、文書、図面、写真、模型、装置その他の適当な物件(以下この条において「文書等」という。)を利用して参考人に質問することができる。
|
Article 46(1)A designated official, or the respondent or the respondent's agent may, with the permission of the chief hearing examiner, ask questions of a witness while using a document, drawing, photograph, model, equipment, or any other appropriate object (hereinafter referred to as a "document, etc." in this Article).
|
(書類に基づく陳述の禁止)
|
(Prohibition on Making Statements Based on a Document)
|
第四十七条参考人は、書類に基づいて陳述することができない。ただし、審判長の許可を受けたときは、この限りでない。
|
Article 47A witness may not make statements based on a document; provided, however, that this does not apply if such witness has obtained permission of the chief hearing examiner.
|
(対質)
|
(Simultaneous Examination)
|
第四十八条審判長は、必要があると認めるときは、参考人と他の参考人との対質を命ずることができる。
|
Article 48(1)If the chief hearing examiner finds it necessary, such examiner may direct a simultaneous examination of a witness and another witness.
|
(受命審判官の権限)
|
(Powers of an Authorized Hearing Examiner)
|
第四十九条受命審判官が参考人審問を行う場合には、審判長の職務は、その受命審判官が行う。
|
Article 49When an authorized hearing examiner examines a witness, said authorized hearing examiner is to perform the duties of the chief hearing examiner.
|
第三款 被審人審問
|
Subsection 3 Examination of the Respondent
|
(被審人審問の手続)
|
(Procedure for Examination of the Respondent)
|
第五十条参考人及び被審人の審問を行うときは、まず参考人の審問をする。ただし、適当と認めるときは、指定職員及び被審人又はその代理人の意見を聴いて、まず被審人の審問をすることができる。
|
Article 50(1)When carrying out the examination of a witness and the respondent, the witness is to be examined first; provided, however, that, if it is found appropriate, the respondent may be examined first, after hearing the opinion of a designated official, or the respondent or the respondent's agent.
|
第四款 証拠書類及び証拠物の取調べ
|
Subsection 4 Examination of Documentary Evidence and Articles of Evidence
|
(証拠書類又は証拠物の提出等)
|
(Submission, etc. of Documentary Evidence or Articles of Evidence)
|
第五十一条証拠書類を提出するときは、提出の時までに、その写し二通(当該文書を送付すべき相手方の数が二以上であるときは、その数に一を加えた通数)を提出するとともに、証拠書類の記載から明らかな場合を除き、証拠書類の標目、作成者及び立証趣旨を明らかにした証拠説明書二通(当該書面を送付すべき相手方の数が二以上であるときは、その数に一を加えた通数)を提出しなければならない。ただし、やむを得ない事由があるときは、審判長の定める期間内に提出すれば足りる。
|
Article 51(1)When submitting documentary evidence, two photocopies (or, when there are two or more opponents to whom said document should be sent, the number of copies is to be the number of such opponents plus one) of the documentary evidence, and except where apparent from the description in the documentary evidence, two copies (or, when there are two or more opponents to whom said document should be sent, the number of copies is to be the number of such opponents plus one) of the description of evidence clarifying the title of the documentary evidence, the person who prepared the documentary evidence and the facts to be proven must be submitted by the time of submitting the documentary evidence; provided, however, that it is sufficient to submit such copies within a period specified by the chief hearing examiner, if there are unavoidable grounds.
|
(2)When submitting articles of evidence, two copies (or, when there are two or more opponents to whom said document should be sent, the number of copies is to be the number of such opponents plus one) of the description of evidence clarifying the titles of the articles of evidence and the facts to be proven must be submitted; provided, however, that it is sufficient to submit such copies within a period specified by the chief hearing examiner, if there are unavoidable grounds therefor.
|
|
(3)An official carrying out clerical work relating to a hearing procedure must send a photocopy of documentary evidence set forth in paragraph (1) and the description of evidence related to said documentary evidence or the description of evidence related to the articles of evidence set forth in the preceding paragraph to the opponent to whom said document should be sent.
|
|
(訳文の添付等)
|
(Attaching a Translation, etc.)
|
第五十二条外国語で作成された証拠書類を提出するときは、取調べを求める部分についてその証拠書類の訳文を添付しなければならない。この場合において、審判手続の事務を行う職員は、前条第三項の規定により送付するときは、同時に、その訳文についても送付しなければならない。
|
Article 52(1)When submitting documentary evidence prepared in a foreign language, a translation of the part of the documentary evidence for which examination is sought must be attached thereto.In this case, if an official carrying out clerical work relating to a hearing procedure sends the documentary evidence pursuant to the provisions of paragraph (3) of the preceding Article, such official must also send such translation at the same time.
|
(書類等の提出命令の申立て)
|
(Motion Requesting an Order to Submit a Document, etc.)
|
第五十三条書類その他の物件(以下この条において「書類等」という。)の提出命令の申立ては、次に掲げる事項を明らかにして、書面でしなければならない。
|
Article 53(1)A motion requesting an order to submit a document or any other object (hereinafter referred to as the "document, etc." in this Article) must be presented in writing by clarifying the following matters:
|
一書類等の表示
|
(i)Indication of the document, etc.
|
二書類等の趣旨
|
(ii)Purport of the document, etc.
|
三書類等の所持者
|
(iii)Holder of the document, etc.
|
四証明すべき事実
|
(iv)Facts to be proven
|
(証拠書類の提出の方法)
|
(Method of Submission of Documentary Evidence)
|
第五十四条証拠書類の提出は、原本、正本又は認証のある謄本でしなければならない。
|
Article 54(1)Documentary evidence must be submitted by way of the original, an authenticated copy, or a certified transcript of the document.
|
第五款 鑑定
|
Subsection 5 Expert Opinion
|
(鑑定事項)
|
(Matters for Expert Opinion)
|
第五十五条鑑定の申出をするときは、同時に、鑑定を求める事項を記載した書面二通(当該書面を送付すべき相手方の数が二以上であるときは、その数に一を加えた通数)を提出しなければならない。ただし、やむを得ない事由があるときは、審判長の定める期間内に提出すれば足りる。
|
Article 55(1)When requesting an expert opinion, two copies (or, when there are two or more opponents to whom said document should be sent, the number of copies is to be the number of such opponents plus one) of a document specifying the matters for which an expert opinion is sought must be submitted at the same time; provided, however, that it is sufficient to submit such copies within a period specified by the chief hearing examiner, if there are unavoidable grounds therefor.
|
(4)A hearing examiner is to specify the matters for an expert opinion based on the document set forth in paragraph (1) while also giving consideration to the opinion set forth in the preceding paragraph.In this case, a document specifying the matters for an expert opinion must be sent to the expert witness.
|
|
(宣誓の方式)
|
(Method of Taking Oaths)
|
第五十六条宣誓書には、良心に従って誠実に鑑定をすることを誓う旨を記載しなければならない。
|
Article 56(1)A written oath must contain a description to the effect that the person swears to give an expert opinion sincerely according to the dictates of conscience.
|
(2)It is also acceptable to have an expert witness take an oath through the method of submitting a written oath to a hearing examiner. In this case, the chief hearing examiner must explain the purpose of taking the oath and notify the punishment against any false expert opinion through the method of sending a document specifying such matters to the expert witness.
|
|
(鑑定人の陳述の方式等)
|
(Method of Making Statements by an Expert Witness)
|
第五十七条審判長は、鑑定人に、書面又は口頭で、意見を述べさせることができる。
|
Article 57(1)The chief hearing examiner may have an expert witness state an opinion orally or in writing.
|
(鑑定人質問)
|
(Questioning of an Expert Witness)
|
第五十八条審判官は、鑑定人に口頭で意見を述べさせる場合には、鑑定人が意見の陳述をした後に、鑑定人に対し質問をすることができる。
|
Article 58(1)If a hearing examiner has an expert witness state an opinion orally, the hearing examiner may ask questions of the expert witness after the expert witness has stated such opinion.
|
(参考人審問の規定の準用)
|
(Application Mutatis Mutandis of the Provisions Concerning Examination of a Witness)
|
第五十九条第三十九条の規定は鑑定人の呼出状について、第四十一条の規定は鑑定人に期日に出頭することができない事由が生じた場合について、第四十二条第二項、第三項及び第五項の規定は鑑定人に宣誓をさせる場合について、第四十三条第四項から第六項まで、第四十六条及び第四十八条の規定は鑑定人に口頭で意見を述べさせる場合について、第四十九条の規定は受命審判官が鑑定人に意見を述べさせる場合について、それぞれ準用する。
|
Article 59The provisions of Article 39 apply mutatis mutandis to a writ of summons for an expert witness, the provisions of Article 41 apply mutatis mutandis to cases where circumstances that prevent an expert witness from appearing on the appearance date have arisen, the provisions of Article 42, paragraphs (2), (3) and (5) apply mutatis mutandis to cases of having an expert witness take oath, the provisions of Article 43, paragraphs (4) to (6) inclusive, Article 46 and Article 48 apply mutatis mutandis to cases of having an expert witness state an opinion orally, and the provisions of Article 49 apply mutatis mutandis to cases where an authorized hearing examiner has an expert witness state an opinion.
|
第六款 立入検査
|
Subsection 6 On-site inspection
|
(立入検査の申出の方式)
|
(Method of Requesting On-site Inspection)
|
第六十条立入検査の申出は、立入検査の目的及び場所を表示してしなければならない。
|
Article 60A request for an on-site inspection must be made by indicating the purpose and place of the on-site inspection.
|
第五節 決定
|
Section 5 Decision
|
(審判手続の終結)
|
(Conclusion of a Hearing Procedure)
|
第六十一条審判官は、金融庁長官が法第三十四条の五十三第一項から第六項までの決定をするに足りる主張及び証拠の提出がされたと認めるときは、審判手続を終結する。
|
Article 61(1)A hearing examiner is to conclude a hearing procedure, when such examiner finds the assertions and evidence that have been submitted is sufficient for the Commissioner of the Financial Services Agency to make a decision as set forth in Article 34-53, paragraphs (1) to (6) of the Act.
|
(2)If the respondent has not appeared on the hearing date, or has not offered any assertions or evidence before leaving the hearing, a hearing examiner may conclude the hearing procedure, when such examiner finds it appropriate in consideration of the existing status of the hearing and the status of conduct of the designated official and respondent of the hearing procedure.
|
|
(3)If the respondent has not appeared on the hearing date on two consecutive occasions, or has not offered any assertions or evidence before leaving the hearing, a hearing examiner is to conclude the hearing procedure; provided, however, that this does not apply when a hearing examiner finds it appropriate.
|
|
(課徴金の納付を命ずることができない旨を明らかにする決定)
|
(Decision by Which the Fact That a Payment of a Surcharge Cannot Be Ordered Is Clarified)
|
第六十二条金融庁長官は、審判手続を経た後、法第三十四条の五十三第三項ただし書又は第五項ただし書に該当するときは、その旨を明らかにする決定をしなければならない。
|
Article 62When the proviso to paragraph (3) or (5) of Article 34-53 of the Act is applicable, the Commissioner of the Financial Services Agency must render a decision clarifying to that effect.
|
(決定の記載事項)
|
(Matters to Be Specified in a Decision)
|
第六十三条法第三十四条の五十三第一項から第五項までの決定には、次に掲げる事項を記載しなければならない。
|
Article 63(1)A decision set forth in Article 34-53, paragraphs (1) to (5) of the Act must specify the following matters:
|
一主文
|
(i)Main text
|
二事実及び理由
|
(ii)Facts and reasons
|
三被審人及びその代理人
|
(iii)The respondent and the respondent's agent
|
(3)The matter listed in paragraph (1), item (ii) must contain the facts, application of laws and regulations and the basis of calculation of a surcharge prescribed in Article 31-2, paragraph (1) of the Act or Article 34-21-2, paragraph (1) of the Act pertaining to a surcharge.In this case, the written ruling for commencement of a hearing procedure may be cited.
|
|
一法第三十一条の二第一項又は法第三十四条の二十一の二第一項に規定する事実がないこと。
|
(i)There is no fact prescribed in Article 31-2, paragraph (1) of the Act or Article 34-21-2, paragraph (1) of the Act
|
二法第三十四条の五十三第三項ただし書又は第五項ただし書に該当すること。
|
(ii)The fact that the proviso to paragraph (3) or (5) of Article 34-53 of the Act is applicable.
|
(公認会計士に係る課徴金納付命令につき二以上の決定をする場合のあん分額)
|
(Proportionate Amount If Two or More Decisions Are Rendered in Relation to an Order to Pay a Surcharge Related to a Certified Public Accountant)
|
第六十四条法第三十四条の五十三第二項に規定する内閣府令で定めるところにより当該個別決定ごとの算出額に応じてあん分して得た額は、個別決定ごとの算出額(同項に規定する個別決定ごとの算出額をいう。以下この条及び次条において同じ。)のうち最も高い額に、個別決定ごとの算出額を合計した額に占める当該個別決定ごとの算出額の割合を乗じて得た額とする。
|
Article 64The amount obtained by dividing proportionately in accordance with the amounts calculated for the individual decisions pursuant to the provisions of a Cabinet Office Ordinance prescribed in Article 34-53, paragraph (2) of the Act is to be the amount obtained by multiplying the highest of the amounts calculated for the individual decisions (meaning the amount calculated for the individual decisions prescribed in the same paragraph; hereinafter the same applies in this Article and the following Article) by the proportion of the amount calculated for said individual decisions to the total of the amounts calculated for the individual decisions.
|
(公認会計士に係る課徴金納付命令につき既決定がある場合のあん分額)
|
(Proportionate Amount If There Is an Existing Decision on an Order to Pay a Surcharge Related to a Certified Public Accountant)
|
第六十五条法第三十四条の五十三第三項に規定する内閣府令で定めるところによりそれぞれの新決定(同項に規定する新決定をいう。)に係る事実について個別決定ごとの算出額に応じてあん分して得た額は、同項第一号に掲げる額から同項第二号に掲げる額を控除した額に、個別決定ごとの算出額を合計した額に占める当該個別決定ごとの算出額の割合を乗じて得た額とする。
|
Article 65The amount obtained by dividing proportionately in accordance with the amounts calculated for the individual decisions on the facts pertaining to the respective new decisions (meaning the new decision set forth in Article 34-53, paragraph (3) of the Act) pursuant to a Cabinet Office Ordinance prescribed in the same paragraph is to be the amount obtained by multiplying the amount obtained by subtracting the amount listed in item (ii) of the same paragraph from the amount listed in item (i) of the same paragraph by the proportion of the amount of said individual decisions to the total amount of the amounts calculated for the individual decisions.
|
(監査法人に係る課徴金納付命令につき二以上の決定をする場合のあん分額)
|
(Proportionate Amount If Two or More Decisions Are Rendered in Relation to an Order to Pay a Surcharge Related to an Audit Corporation)
|
第六十六条法第三十四条の五十三第四項に規定する内閣府令で定めるところにより当該個別決定ごとの算出額に応じてあん分して得た額は、個別決定ごとの算出額(同項に規定する個別決定ごとの算出額をいう。以下この条及び次条において同じ。)のうち最も高い額に、個別決定ごとの算出額を合計した額に占める当該個別決定ごとの算出額の割合を乗じて得た額とする。
|
Article 66The amount obtained by dividing proportionately in accordance with the amounts calculated for the individual decisions pursuant to the provisions of a Cabinet Office Ordinance prescribed in Article 34-53, paragraph (4) of the Act is to be the amount obtained by multiplying the highest of the amounts calculated for the individual decisions (meaning the amount calculated for the individual decisions prescribed in the same paragraph; hereinafter the same applies in this Article and the following Article) by the proportion of the amount of said individual decisions to the total amount of the amounts calculated for the individual decisions.
|
(監査法人に係る課徴金納付命令につき既決定がある場合のあん分額)
|
(Proportionate Amount If There Is an Existing Decision on an Order to Pay a Surcharge Related to an Audit Corporation)
|
第六十七条法第三十四条の五十三第五項に規定する内閣府令で定めるところによりそれぞれの新決定(同項に規定する新決定をいう。)に係る事実について個別決定ごとの算出額に応じてあん分して得た額は、同項第一号に掲げる額から同項第二号に掲げる額を控除した額に、個別決定ごとの算出額を合計した額に占める当該個別決定ごとの算出額の割合を乗じて得た額とする。
|
Article 67The amount obtained by dividing proportionately in accordance with the amounts calculated for the individual decisions on the facts pertaining to the respective new decisions (meaning the new decision set forth in Article 34-53, paragraph (5) of the Act) pursuant to a Cabinet Office Ordinance prescribed in the same paragraph is to be the amount obtained by multiplying the amount obtained by subtracting the amount listed in item (ii) of the same paragraph from the amount listed in item (i) of the same paragraph by the proportion of the amount of said individual decisions to the total amount of the amounts calculated for the individual decisions.
|
(端数の切り捨て)
|
(Rounding-down of Fractional Figures)
|
第六十八条法第三十四条の五十三第二項から第五項までの規定により計算した課徴金の額に一円未満の端数があるときは、その端数は、切り捨てる。
|
Article 68When the amount of a surcharge calculated pursuant to the provisions of Article 34-53, paragraphs (2) to (5) of the Act includes a fractional figure of less than one yen, such fractional figure is to be rounded down.
|