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日本法令外国語訳データベースシステム - [法令本文表示] - 会社法 | 平成二十六年法律第九十号 改正
(他の手続の中止命令等) 第五百十二条
裁判所は、特別清算開始の申立てがあった場合において、必要があると認めるときは、債権者、清算人、監査役若しくは株主の申立てにより又は職権で、特別清算開始の申立てにつき決定があるまでの間、次に掲げる手続又は処分の中止を命ずることができる。
ただし、第一号に掲げる破産手続については破産手続開始の決定がされていない場合に限り、第二号に掲げる手続又は第三号に掲げる処分についてはその手続の申立人である債権者又はその処分を行う者に不当な損害を及ぼすおそれがない場合に限る。
Order to Suspend Other Procedures Article 512
In cases where a petition is filed for the commencement of a special liquidation, if the court finds it necessary, it may, at the petition of the creditors, liquidators, Company Auditors, or shareholders, or ex officio, order that the following procedures or process be suspended until a decision is reached with respect to the petition for the commencement of special liquidation;
provided, however, that, with respect to the bankruptcy procedures listed in item (i), this is limited to cases where the ruling to commence bankruptcy procedures has not yet been issued, and with respect to the procedures listed in item (ii) or the disposition listed in item (iii), this is limited to cases where the creditors petitioning for such procedures or the persons carrying out the process are not likely to suffer undue loss:
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一
清算株式会社についての破産手続
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(i)
bankruptcy procedures in respect of the Liquidating Stock Company; or
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二
清算株式会社の財産に対して既にされている強制執行、仮差押え又は仮処分の手続（一般の先取特権その他一般の優先権がある債権に基づくものを除く。）
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(ii)
procedures for a compulsory execution, provisional attachment or provisional disposition (excluding those based on general liens or other claims that have general priority) that is already being effected in respect of the assets of the Liquidating Stock Company;
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三
清算株式会社の財産に対して既にされている共助対象外国租税（租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号。第五百十八条の二及び第五百七十一条第四項において「租税条約等実施特例法」という。）第十一条第一項に規定する共助対象外国租税をいう。以下同じ。）の請求権に基づき国税滞納処分の例によってする処分（第五百十五条第一項において「外国租税滞納処分」という。）
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(iii)
a disposition effected in the same way as a disposition of assets due to national tax delinquency, which is based on a claim in respect of foreign taxes subject to mutual assistance (meaning foreign taxes subject to mutual assistance as prescribed in Article 11, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act, and the Local Tax Act Attendant upon the Enforcement of Tax Treaties (Act No. 46 of 1969; in Articles 518-2 and 571, paragraph (4) referred to as the "Act on Special Provisions for the Enforcement of Tax Treaties"); the same applies hereinafter), and which is already being effected against the assets of the Liquidating Stock Company (in Article 515, paragraph (1) referred to as a "Disposition of Assets Due to Foreign Tax Delinquency").
特別清算開始の申立てを却下する決定に対して第八百九十条第五項の即時抗告がされたときも、前項と同様とする。
The provisions of the preceding paragraph also apply if an immediate appeal as referred to in Article 890, paragraph (5) is filed against a ruling to dismiss the petition for the commencement of special liquidation.
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一
清算株式会社についての破産手続
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(i)
bankruptcy procedures in respect of the Liquidating Stock Company; or
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二
清算株式会社の財産に対して既にされている強制執行、仮差押え又は仮処分の手続（一般の先取特権その他一般の優先権がある債権に基づくものを除く。）
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(ii)
procedures for a compulsory execution, provisional attachment or provisional disposition (excluding those based on general liens or other claims that have general priority) that is already being effected in respect of the assets of the Liquidating Stock Company;
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三
清算株式会社の財産に対して既にされている共助対象外国租税（租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号。第五百十八条の二及び第五百七十一条第四項において「租税条約等実施特例法」という。）第十一条第一項に規定する共助対象外国租税をいう。以下同じ。）の請求権に基づき国税滞納処分の例によってする処分（第五百十五条第一項において「外国租税滞納処分」という。）
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(iii)
a disposition effected in the same way as a disposition of assets due to national tax delinquency, which is based on a claim in respect of foreign taxes subject to mutual assistance (meaning foreign taxes subject to mutual assistance as prescribed in Article 11, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act, and the Local Tax Act Attendant upon the Enforcement of Tax Treaties (Act No. 46 of 1969; in Articles 518-2 and 571, paragraph (4) referred to as the "Act on Special Provisions for the Enforcement of Tax Treaties"); the same applies hereinafter), and which is already being effected against the assets of the Liquidating Stock Company (in Article 515, paragraph (1) referred to as a "Disposition of Assets Due to Foreign Tax Delinquency").
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