弁護士法人及び外国法事務弁護士法人の業務及び会計帳簿等に関する規則(平成十三年法務省令第六十二号)
Ordinance on Services and Accounting Books, etc. of Legal Professional Corporation and Registered Foreign Lawyer Corporation(Ordinance of the Ministry of Justice No. 62 of 2001)
最終更新:平成二十七年法務省令第五十四号
Last Version: Ordinance of the Ministry of Justice No. 54 of 2015
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履歴
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令和6年4月25日
- 最終更新:令和五年法務省令第五十六号
- 翻訳日:令和6年2月16日
- 辞書バージョン:16.0
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平成28年9月29日
- 最終更新:平成二十七年法務省令第五十四号
- 翻訳日:平成28年3月15日
- 辞書バージョン:11.0
弁護士法人及び外国法事務弁護士法人の業務及び会計帳簿等に関する規則
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Ordinance on Services and Accounting Books, etc. of Legal Professional Corporation and Registered Foreign Lawyer Corporation
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平成十三年八月十七日法務省令第六十二号
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Ordinance of the Ministry of Justice No. 62 of August 17, 2001
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Pursuant to the provisions of Article 30-5 of the Attorney Act (Act No. 205 of 1949), the Ministerial Ordinance to determine the services provided in Article 30-5 of the Attorney Act determines as follows.
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(弁護士法人の業務の範囲)
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(Scope of Practice of Legal Professional Corporation)
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第一条弁護士法(以下「法」という。)第三十条の五に規定する法務省令で定める業務は、次の各号に掲げるものとする。
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Article 1Services to be determined in an Ordinance of the Ministry of Justice provided in Article 30-5 of the Attorney Act (hereinafter referred to as "Act") shall be that listed in the following items:
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一当事者その他関係人の依頼又は官公署の委嘱により、管財人、管理人その他これらに類する地位に就き、他人の事業の経営、他人の財産の管理若しくは処分を行う業務又はこれらの業務を行う者を代理し、若しくは補助する業務
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(i)services of undertaking management of the business of others, management or disposal of property of others by assuming a position of trustee, administrator or other similar position, or practice of representing or assisting a person who carries out such services, upon the request of the party or other concerned party, or upon entrustment from a public agency;
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二当事者その他関係人の依頼又は官公署の委嘱により、後見人、保佐人、補助人、監督委員その他これらに類する地位に就き、他人の法律行為について、代理、同意若しくは取消しを行う業務又はこれらの業務を行う者を監督する業務
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(ii)services of undertaking representation, consent, or rescission in regard to a juridical act of another by assuming a position of guardian, curator, assistant, supervisor or other similar position, or practice of supervising a person who carries out of such services, upon the request of the party or other concerned party, or upon entrustment from a public agency;
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三当事者その他関係人の依頼又は官公署の委嘱により、他人の業務及び財務の状況、変態設立事項、資産の価格その他の法律事務に関連する事項について、調査してその結果を報告し、又は証明する業務
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(iii)services of investigating the business and financial situation of others, abnormal incorporation matters, prices of assets and other matters related to legal services, and reporting the results or proving the same, upon the request of the party or other concerned party, or upon entrustment from a public agency;
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四弁護士又は弁護士法人の業務に関連する講演会の開催、出版物の刊行その他の教育及び普及の業務
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(iv)giving lectures, publishing publications, and other services for education and spread relevant to services of an attorney or a legal professional corporation; and
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五法律事務に附帯し、又は密接に関連する業務
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(v)services incidental or closely related to legal services.
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(外国法事務弁護士法人の業務の範囲)
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(Scope of Practice of Registered Foreign Lawyer Corporation)
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第一条の二外国弁護士による法律事務の取扱いに関する特別措置法第五十条の五第一項に規定する法務省令で定める業務は、次の各号に掲げるものとする。
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Article 1-2Services to be determined in an Ordinance of the Ministry of Justice provided in Article 50-5, paragraph (1) of the Act on Special Measures concerning the Handling of Legal Services by Foreign Lawyers shall be that listed in the following items:
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一当事者その他関係人の依頼又は官公署の委嘱により、他人の業務及び財務の状況、資産の価格その他の外国法に関する法律事務に関連する事項について、調査してその結果を報告し、又は証明する業務
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(i)services of investigating the business and financial situation of others, prices of assets and other matters related to legal services concerning foreign laws, and reporting the results or proving the same, upon the request of a party or other concerned party, or upon entrustment from a public agency;
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二外国法事務弁護士又は外国法事務弁護士法人の業務に関連する講演会の開催、出版物の刊行その他の教育及び普及の業務
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(ii)giving lectures, publishing publications, and other business for education and spread relevant to services of a registered foreign lawyer or a registered foreign lawyer corporation; and
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三外国法に関する法律事務に附帯し、又は密接に関連する業務
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(iii)Services incidental or closely related to legal services concerning foreign laws.
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(会計帳簿)
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(Accounting Books)
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第二条法第三十条の三十(外国弁護士による法律事務の取扱いに関する特別措置法第五十条の十三第二項において準用する場合を含む。以下同じ。)第一項において準用する会社法(平成十七年法律第八十六号)第六百十五条第一項の規定により作成すべき会計帳簿については、この条の定めるところによる。
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Article 2(1)Accounting books to be prepared pursuant to the provisions of Article 615, paragraph (1) of the Company Act (Act No. 86 of 2005) as applied mutatis mutandis pursuant to paragraph (1) of Article 30-30 of the Act (including the case where it is applied mutatis mutandis pursuant to Article 50-13, paragraph (2) of the Act on Special Measures concerning the Handling of Legal Services by Foreign Lawyers; the same shall apply hereinafter), shall be as specified in this Article.
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(2)Accounting books shall be prepared and retained in writing or by electronic or magnetic record (meaning a record used in computerized information processing which is created in electronic form, magnetic form, or any other form that cannot be perceived by the human senses (limited to a file prepared in the form of a magnetic disk or other object that is capable of securely recording certain information by a method equivalent thereto, on which information has been recorded) ; the same shall apply in Article 4).
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(3)With respect to assets to be reported in the accounting books of a legal professional corporation and a registered foreign lawyer corporation (hereinafter referred to as "Legal Professional Corporation, etc."), unless otherwise provided in this Ministerial Ordinance their acquisition cost shall be indicated; provided, however, that for an asset for which it is inappropriate to indicate the acquisition cost the market value or fair value as of the final day of the business year may be indicated.
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(4)With respect to assets that should be depreciated, reasonable depreciation shall be taken on the final day of the business year (or, in a case where the assets are to be valued on a day other than the final day of the business year, on such a day; hereinafter the same shall apply in this Article).
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一事業年度の末日における時価がその時の取得原価より著しく低い資産(当該資産の時価がその時の取得原価まで回復すると認められるものを除く。)事業年度の末日における時価
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(i)asset the market value of which is considerably lower than its acquisition cost as of the final day of the business year (excluding an asset for which the market value is found to be likely to recover to the level of its acquisition cost at that time):Market value on the final day of the business year; or
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二事業年度の末日において予測することができない減損が生じた資産又は減損損失を認識すべき資産その時の取得原価から相当の減額をした額
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(ii)asset for which an unforeseeable impairment has occurred or an asset for which impairment loss should be recognized on the final day of the business year:Amount obtained by deducting a reasonable amount from the acquisition cost at that time;
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(7)With respect to a liability that is to be reported in the accounting books of a Legal Professional Corporation, etc., the amount of debt shall be indicated, unless otherwise provided in this Ministerial Ordinance; provided, however, that the market value or a fair value may be indicated for a liability for which it is inappropriate to indicate the amount of debt.
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(貸借対照表)
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(Balance Sheet)
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第三条法第三十条の三十第一項において準用する会社法第六百十七条第一項及び第二項の規定により作成すべき貸借対照表については、この条の定めるところによる。
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Article 3(1)The balance sheet to be prepared pursuant to the provisions of Article 617, paragraphs (1) and (2) of the Company Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (1) of the Act shall be as specified in this Article.
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(6)The period subject to preparation of a balance sheet for each business year shall be the period from the day following the final day of the business year preceding the relevant fiscal year (in the case where there is no business year preceding the relevant business year, the date of incorporation) to the final day of the relevant business year.In this case, the relevant period shall not exceed one year (in a case where the final day of a business year is changed, with respect to the first business year after the change, one year and six months).
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一資産
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(i)assets;
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二負債
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(ii)liabilities;and
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三純資産
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(iii)net assets.
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(電磁的記録に記録された事項を表示する方法)
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(Method of Displaying Matters Recorded in Electronic or Magnetic Records)
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Article 4The method determined by Ordinance of the Ministry of Justice provided in Article 618, paragraph (1), item (ii) of the Company Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (1) of the Act shall be the method of displaying matters recorded in electronic or magnetic records provided in Article 618, paragraph (1), item (2) of the Company Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (1) of the Act, in the form of a writing or in the form of an image.
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(財産目録)
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(Inventory of Assets)
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第五条法第三十条の三十第二項において準用する会社法第六百五十八条第一項又は第六百六十九条第一項若しくは第二項の規定により作成すべき財産目録については、この条の定めるところによる。
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Article 5(1)The inventory of assets to be prepared pursuant to the provisions of Article 658, paragraph (1) or Article 669, paragraph (1) or (2) of the Company Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (2) of the Act shall be as specified in this Article.
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2前項の財産目録に計上すべき財産については、その処分価格を付すことが困難な場合を除き、法第三十条の二十三(外国弁護士による法律事務の取扱いに関する特別措置法第五十条の十三第二項において準用する場合を含む。)第一項各号に掲げる場合に該当することとなった日における処分価格を付さなければならない。この場合において、弁護士法人等の会計帳簿については、財産目録に付された価格を取得価額とみなす。
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(2)With respect to assets to be recorded in an inventory of assets in the preceding paragraph, the disposition price as of the day of falling under the case listed in each item of paragraph (1) of Article 30-23 (including the case where applied mutatis mutandis pursuant to Article 50-13, paragraph (2) of the Act on Special Measures concerning the Handling of Legal Services by Foreign Lawyers) shall be indicated, except where it is difficult to indicate the disposition price.In this case, with respect to accounting books of a Legal Professional Corporation, etc., the price indicated in the inventory of assets shall be deemed to be the acquisition cost.
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一資産
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(i)assets;
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二負債
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(ii)liabilities;and
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三正味資産
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(iii)net assets.
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(清算開始時の貸借対照表)
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(Balance Sheet at the Time of Commencement of Liquidation)
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第六条法第三十条の三十第二項において準用する会社法第六百五十八条第一項又は第六百六十九条第一項若しくは第二項の規定により作成すべき貸借対照表については、この条の定めるところによる。
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Article 6(1)A balance sheet to be prepared pursuant to the provisions of Article 658, paragraph (1) or Article 669, paragraph (1) or (2) of the Company Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (2) of the Act shall be as specified in this Article.
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一資産
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(i)assets;
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二負債
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(ii)liabilities;and
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三純資産
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(iii)net assets.
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