{"created":"2023-05-15T08:20:23.509579+00:00","id":361,"links":{},"metadata":{"_buckets":{"deposit":"fc130a18-dcce-4c8f-8693-c7ddea31a76b"},"_deposit":{"created_by":3,"id":"361","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"361"},"status":"published"},"_oai":{"id":"oai:shobi-u.repo.nii.ac.jp:00000361","sets":["10:8:66"]},"author_link":["676"],"control_number":"361","item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-06-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"49","bibliographicPageStart":"35","bibliographicVolumeNumber":"18","bibliographic_titles":[{"bibliographic_title":"尚美学園大学総合政策論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Shobi journal of policy studies, Shobi University","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本件の被告人は、破産会社の債権者であり、破産宣告確定前に、被告人及び同会社の代表取締役の利益を図り、一般債権者を害する目的をもって、破産財団に属する財産を隠匿し、被告人と代表取締役とが共謀のうえ、情を知らない税務会計事務所の職員を通じて、同税務会計事務所のパーソナルコンピュータで処理するフロッピーディスクに記録させた総勘定元帳ファイルに不正の記載をするとともに、内容虚偽の清算貸借対照表を提出した。被告人のこれらの行為を、最高裁判所は、財産隠匿等の罪(旧破産法374条1 号)、商業帳簿の不正記載等の罪(同条3 号)とした。また、最高裁は、破産法374条3 号にいう商業帳簿は、商法にいう会計帳簿及び貸借対照表をいうのであり、可視性、可読性が確保されている限り、これらの規定にいう商業帳簿として欠けるところはなく、帳簿の外形を備えた商業帳簿と差異はないと判示した。当時は、電子的記録に関する法律が未整備の時代であり、破産法、商法の電子化に対応した法律改正がまだなされていなかった。この判決で、被告人は財産隠匿の罪に問われたばかりではなく、電子的に作成された元帳ファイルへの改ざんが不正とされた。注目すべきは、電子的記録は可視性、可読性が確保されており、直ちに、プリントアウトできるのであれば、それは、商業帳簿と認められると判示したことである。本判決後、破産法は大改正された。本稿のテーマとして掲げている商業帳簿の位置づけも見直された。本判決以前は、商業帳簿のような自ら作成する書面には証拠力が乏しいとする学説が優勢であった。破産法は、商法との関わりが深く、また、刑事性を帯びてくると、刑法の適用が生じてくる。そして、商業帳簿の記録要件は商法と刑事訴訟法に規定されている。この破産法違反事件を題材に、改正された破産法における商業帳簿の位置づけ、商業帳簿の作成・保存等に関する商法の規定、書面の証拠能力に関し規定する刑事訴訟法、さらにその他の関連諸法規を見るなかで、電子的に作成された記録の真実性、真正性の確保は、どのようになされるべきか、などを考察する。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"At the time of the case, his friend, who was the representative director of company, wasa debtor, the condition of receiving an adjudication of bankruptcy by petitioning forbankruptcy. He was a creditor of the company, in conspiracy with the representative director,after talking with his friend while knowing that his friend became the adjudicationof bankruptcy. He ordered the false manipulation of the ledger file to the staff, who didn'tknow real state of things, of the accounting firm. The purpose planned their profit andmet for the purpose of spoiling the profit of the general creditor. He made a false liquidationbalance sheet. Not only he was punished on the charge of property concealment, butalso he was punished for the misstatements.In detail, he was punished for his ledger file made electronically on the computer floppies,which were saved electronically on commercial books, which were by violation ofArticle 374 of Japan's Bankruptcy Act (prior to its amendment in 2004).Commercial booksprovided in the Bankruptcy Act refers to an accounting book and a balance sheet providedin Commercial Act. He was sentenced to a fraudulent bankruptcy punishment for thecrime that committed injustice by the false ledger file which was made electronically.In those days, before revision of the computerization of Bankruptcy Act and CommercialAct, this was first judgment by the Supreme Court in our country at that time.The Supreme Court gave a judgment, which was considered to be commercial books ifhe could print out a floppy made electronically and immediately. It was considered that itwas commercial books if he could print out even a ledger made electronically and immediately,as far as visibility, readability were secured.Not only the Supreme Court was accepted a ledger file made electronically in evidence,but also recognized that it was commercial books. After the judgment, the BankruptcyAct was revised greatly. With this revision, the text of the bankruptcy punishment waschanged, too.Before this judgment, the self-proof was in the opinion that they said a negative viewpointagainst the value of evidence of commercial books from an opinion that it wasproved. In addition, an opinion was divided about the value of evidence of commercialbooks made electronically.In late years, as for the law, revision occurred successively under the tide of the computerization.The Bankruptcy Act is a sect of the commercial Act, and the Criminal Actis related deeply when it becomes the criminal case. And entry requirements of commercialbooks provided in the Commercial Act and Act of Criminal Procedure.It rises in these viewpoints, and this report is considered.","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"3","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00009533579","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_3_publisher_22":{"attribute_name":"出版社","attribute_value_mlt":[{"subitem_publisher":"尚美学園大学総合政策学部総合政策学会","subitem_publisher_language":"ja"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12006349","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13497049","subitem_source_identifier_type":"PISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"尚美学園大学大学院総合政策研究科"}]},"item_3_text_7":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Shobi University"}]},"item_3_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"ショウギョウ チョウボ ニ カンスル イチコウサツ : キュウ ハサンホウ イハン ジケン オ ダイザイ トシテ","subitem_title_language":"ja-Kana"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"高田, 順三","creatorNameLang":"ja"},{"creatorName":"タカダ, ジュンゾウ","creatorNameLang":"ja-Kana"},{"creatorName":"TAKADA, Junzou","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-04-21"}],"displaytype":"detail","filename":"KJ00009533579.pdf","filesize":[{"value":"450.5 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"KJ00009533579.pdf","url":"https://shobi-u.repo.nii.ac.jp/record/361/files/KJ00009533579.pdf"},"version_id":"0867b343-2391-4483-8aab-879fe90145a1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"商業帳簿","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"破産法","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"詐欺破産","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"電子的に作成された元帳ファイル","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"可視性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"可読性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"証拠力","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"commercial books","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Bankruptcy Act","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"fraudulent bankruptcy","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"ledger file made electronically","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"visibility","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"readability","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"value of evidence","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"商業帳簿に関する一考察 : 旧破産法違反事件を題材として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"商業帳簿に関する一考察 : 旧破産法違反事件を題材として","subitem_title_language":"ja"},{"subitem_title":"A Study about Commercial Books : Reference to the Crime of Fraudulent Bankruptcy Case of Article 374 of Japan's Bankruptcy Act prior to its Amendment in 2004","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["66"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-04-21"},"publish_date":"2017-04-21","publish_status":"0","recid":"361","relation_version_is_last":true,"title":["商業帳簿に関する一考察 : 旧破産法違反事件を題材として"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-09-21T02:54:06.525451+00:00"}