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弊所で受任し、認容決定を得ておりました会計帳簿閲覧謄写仮処分申立事件が第一法規株式会社様の「D1-Law.com」にて掲載されることとなりました。
【判例ID】 28301300
【裁判年月日等】 令和４年４月２８日／水戸地方裁判所下妻支部／決定／令和４年 （ヨ）２号
【事件名】 会計帳簿等閲覧謄写仮処分申立事件
【裁判結果】 認容
「主文
１ 債務者は、債権者に対し、その営業時間内のいつにても、別紙目録記載の会計帳簿又はこ れに関する資料を閲覧謄写させよ。
２ 債務者は、債権者に対し、その営業時間内のいつにても、計算書類（貸借対照表、損益計 算書、株主資本等変動計算書、個別注記表、キャッシュ・フロー計算書及び付属明細表）、中間財務諸表（中間貸借対照表及び中間損益計算書）及び事業報告並びにこれらの付属明細書を閲覧謄写させよ。
３ 手続費用は債務者の負担とする。
事実及び理由
第１ 申立て
主文同旨
第２ 事案の概要
（略）
第３ 当裁判所の判断
１ 被保全権利
（１） 債権者は、債務者の総株主の議決権の１００分の３以上に当たる●株（１００分の●）の議決権を有する株主であり（甲●）、債務者に対し、会社法４３３条１項１号に基づき会計帳簿等を閲覧及び謄写する権利を有している。債務者は、債権者の請求は「業務の遂行を妨げ、株主の共同の利益を害する目的で請求を行ったとき」（会社法４３３条２項２号）に該当すると主張し、その根拠として、～～～（乙●）と主張するが、乙第●号証によって債務者が主張する事実を認めることはできず、その他、債権者が共同の利益を害する目的で請求を行ったと認めることはできない。
（２） また、債権者は、債務者の株主であり（甲●）、会社法４４２条３項１号に基づき、計算書類等の閲覧及び謄写請求が認められる。
２ 保全の必要性
債権者は、債務者に対し、会社法４３３条１項に基づき、会計帳簿等閲覧謄写請求を、また、同法４４２項３項に基づき計算書類等閲覧謄写請求をしているところ、債務者は、すでに開示した以外の会計帳簿等及び計算書類等の開示を拒み、それらは存在しないなどと主張する。しかし、株式会社であれば当然存在すべき会計帳簿等及び計算書類等が開示されていないことは、これらについて債務者による社外への持ち出しや隠匿のおそれが認められ、債権者が本案訴訟において勝訴判決を得てもそれを実現することができなくなり、債権者に著しい損害が発生するおそれがあることから、保全の必要性が認められる。
第４ 結論
以上によれば、債権者の申立てには理由があるから、債務者のために●円の担保（Ａ 地方法務局Ｂ支局令和４年度金第（省略）号）を立てさせた上で認容することとし、主文のとおり決定する。」
会計帳簿閲等覧請求権は、株主が取締役の責任追及の訴え等を提起するため必要な調査をなす場面等で用いるものであり、少数株主の権利として重要な役割を果たすものです。
株主は、会社の実質的所有者として、会社の経営方針に関する意思決定へ参加することができ、また、必要に応じて取締役の違法行為等を是正することができますが、
これらの権利を実効的に行使するためには、会社の業務および財産状況に関する正確かつ詳細な情報を入手する必要があります。
そこで、会社法は、この情報入手の手段として、株主に対し、会計帳簿閲覧請求権を認めています。
他方、会計帳簿や伝票には公表資料にはない、企業秘密に近い情報、または企業秘密そのものが記載されており、会社の企業秘密保護という反対利益があります。
そのため、会計帳簿閲覧請求においては、株主側による経営監督の必要性と対象会社の企業秘密保持の必要性とのバランシングの問題に帰着します。
上記事件においても、債権者の請求が「業務の遂行を妨げ、株主の共同の利益を害する目的で請求を行ったとき」（会社法４３３条２項２号）という拒絶事由にあたるかが争点となりましたが、拒絶事由は認められないという判断がされました。
なお、上記事件認容決定は、認容決定にもかかわらず、理由部分が丁寧に記載されております。
上記の仮処分は、経営権紛争における一手段です。
上記事件でもそうですが、東京地方裁判所や大阪地方裁判所のように商事専門部が設置されていない地方裁判所においても、商事事件を利用することが可能です。
経営権紛争に関する問題をお抱えの際には、一度弊所までお問い合わせください。
■その他、取扱事件裁判例
職務執行停止・職務代行者選任仮処分事件 （2021年12月21日 掲載）
会計帳簿等閲覧謄写仮処分命令申立事件 （2022年1月25日 掲載）
保全異議申立事件 （2022年4月9日 掲載）
株式仮差押命令申立事件 （2022年6月14日 掲載）
会計帳簿等閲覧謄写仮処分申立事件 （2022年6月14日 掲載）
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