弁護士法人、外国法事務弁護士法人及び弁護士・外国法事務弁護士共同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)
Regulations on Services and Accounting Books of Legal Professional Corporations, Registered Foreign Lawyer Corporations, and Attorney/Registered Foreign Lawyer Joint Corporations(Ministry of Justice Order No. 62 of 2001)
最終更新:令和五年法務省令第五十六号
Last Version: Ministry of Justice Order No. 56 of 2023
目次
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、外国法事務弁護士法人及び弁護士・外国法事務弁護士共同法人の業務及び会計帳簿等に関する規則
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Regulations on Services and Accounting Books of Legal Professional Corporations, Registered Foreign Lawyer Corporations, and Attorney/Registered Foreign Lawyer Joint Corporations
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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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Ministry of Justice Order No. 62 of August 17, 2001
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Pursuant to the provisions of Article 30-5 of the Attorneys Act (Act No. 205 of 1949), the Ministerial Order to designate the services referred to in Article 30-5 of the Attorneys Act is established as follows.
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(弁護士法人の業務の範囲)
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(Scope of Services of a 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 1The services specified by Ministry of Justice Order as provided for in Article 30-5 of the Attorneys Act (referred to below as the "Act") are those stated 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)upon the request of the party or other concerned person, or upon entrustment from a public agency, undertaking management of the business of other persons or management or disposal of property of other persons by assuming a position of trustee, administrator or other similar position, or acting as an agent for or assisting a person who carries out those services;
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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)upon the request of the party or other concerned persons, or upon entrustment from a public agency, acting as an agent for, giving a consent to, or revoking a juridical act of another person by assuming a position of guardian, curator, assistant, supervisor or other similar position, or supervising a person who carries out those services;
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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)upon the request of the party or other concerned persons, or upon entrustment from a public agency, investigating the business and financial situation of other persons, irregular establishment conditions, prices of assets, and other matters related to legal services, and reporting or proving the results;
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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)holding lectures, issuing publications, and other educational and promotional activities related to the 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 Services of a 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等に関する法律(昭和六十一年法律第六十六号)第五十九条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 1-2The services specified for by Ministry of Justice Order as prescribed in Article 59, paragraph (1) of the Act on the Handling of Legal Services by Foreign Lawyers are those stated 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)upon the request of a party or other concerned persons, or upon entrustment from a public agency, investigating the business and financial situation of other persons, prices of assets and other matters related to legal services concerning foreign laws, and reporting or proving the results;
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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)holding lectures, issuing publications, and other educational and promotional activities related to the 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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(弁護士・外国法事務弁護士共同法人の業務の範囲)
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(Scope of Services of an Attorney/Registered Foreign Lawyer Joint Corporation)
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第一条の三外国弁護士による法律事務の取扱い等に関する法律第七十一条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 1-3The services specified by Ministry of Justice Order as provided for in Article 71 of the Act on the Handling of Legal Services by Foreign Lawyers are those stated 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)upon the request of the party or other concerned persons, or upon entrustment from a public agency, undertaking management of the business of other persons or management or disposal of property of others persons by assuming a position of trustee, administrator or other similar position, or acting as an agent for or assisting a person who carries out those services;
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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)upon the request of the party or other concerned persons, or upon entrustment from a public agency, acting as an agent for, giving a consent to, or revoking a juridical act of another person by assuming a position of guardian, curator, assistant, supervisor or other similar position, or supervising a person who carries out those services;
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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)upon the request of the party or other concerned persons, or upon entrustment from a public agency, investigating the business and financial situation of other persons, irregular establishment conditions, prices of assets and other matters related to legal services, and reporting or proving the results;
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四弁護士、外国法事務弁護士又は弁護士・外国法事務弁護士共同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)holding lectures, issuing publications, and other educational and promotional activities related to the services of an attorney, a registered foreign lawyer, or an attorney/registered foreign lawyer joint 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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(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等に関する法律第六十七条第二項及び第八十条第一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 Companies Act (Act No. 86 of 2005) as applied mutatis mutandis pursuant to paragraph (1) of Article 30-30 of the Act (including as applied mutatis mutandis pursuant to Article 67, paragraph (2) and Article 80, paragraph (1) of the Act on the Handling of Legal Services by Foreign Lawyers; the same applies below) are specified in this Article.
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(2)Accounting books must be prepared and retained in writing or in the form of an electronic or magnetic record (meaning a record used in computer data processing which is created in an electronic form, magnetic form, or any other form that cannot be perceived by the human senses (the record is limited to a file containing information that is stored in a computer or prepared in an electronic or magnetic recording medium (meaning a recording medium used in computer data processing which is created in an electronic form, magnetic form, or any other form that cannot be perceived by the human senses)); the same applies in Article 4).
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(3)Unless otherwise provided for in this Ministerial Order, costs at acquisition must be indicated for assets to be reported in the accounting books of a legal professional corporation, a registered foreign lawyer corporation, and an attorney/registered foreign lawyer joint corporation (referred to below as a "legal professional corporation, etc.");provided, however, that a market value or fair value as of the final day of the fiscal year may be assigned for assets for which assigning costs at acquisition is inappropriate.
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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)assets whose market value on the last day of the fiscal year is significantly lower than the cost at acquisition (excluding assets for which the market value is expected to recover to the cost at acquisition):the market value on the last day of the fiscal 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)assets for which a reduction in value has arisen which could not be predicted, or assets which should be recognized as an impairment loss on the last day of the fiscal year:a remaining amount after a reasonable amount is reduced from the cost at the time of acquisition.
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(7)Unless otherwise provided for in this Ministerial Order, the amount of debts must be indicated for a liability that is to be reported in the accounting books of a legal professional corporation, etc.;provided, however, that a market value or fair value may be indicated for a liability for which indicating the amount of debts is inappropriate.
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(貸借対照表)
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(Balance Sheets)
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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 Companies Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (1) of the Act are as specified in this Article.
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(4)The balance sheet to be prepared pursuant to the provisions of Article 617, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (1) of the Act must be prepared based on the accounting books as of the date of establishment.
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(5)The balance sheet to be prepared for each fiscal year pursuant to the provisions of Article 617, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (1) of the Act must be prepared based on the accounting books for the relevant fiscal year.
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(6)The period subject to preparation of a balance sheet for each fiscal year is the period from the day following the final day of the fiscal year preceding the relevant fiscal year (or from the date of incorporation if there is no fiscal year preceding the relevant fiscal year) to the final day of the relevant fiscal year.In this case, the relevant period may not exceed one year (or if the final day of a fiscal year is changed, it may not exceed one year and six months for the first fiscal year after the change).
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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 Showing Information Recorded in Electronic or Magnetic Records)
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Article 4The method specified by Ministry of Justice Order as provided for in Article 618, paragraph (1), item (ii) of the Companies Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (1) of the Act is the method of showing information recorded in electronic or magnetic records provided in Article 618, paragraph (1), item (ii) of the Companies Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (1) of the Act, in writing or on a screen.
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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 Companies Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (2) of the Act is 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等に関する法律第六十七条第二項及び第八十条第一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)If assets are to be recorded in an inventory of assets referred to in the preceding paragraph, the price of disposal as of the day of falling under the case stated in the items of Article 30-23, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 67, paragraph (2) and Article 80, paragraph (1) of the Act on the Handling of Legal Services by Foreign Lawyers) must be assigned for the assets, except the case in which it is difficult to assign the price of disposal.In this case, the price indicated in the inventory of assets is deemed to be the cost at acquisition that is to be recorded in accounting books of a legal professional corporation, etc.
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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 Sheets 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 Companies Act as applied mutatis mutandis pursuant to Article 30-30, paragraph (2) of the Act is 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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