・「会社の基本となる諸制度」とは、人事諸制度、文書管理、危機管理、情報セキュリティ、品質管理、環境管理、会計制度などをいう。
・権利の取得、処分は設備投資・投融資、財産の処分の金額基準に準ずる。
・重要な契約と同様の取扱いとする。
・組織再編等（合併、分割、株式交換、株式移転、事業譲渡・譲受等）、増減資、社債・新株予約権発行、事業休止、解散
・金額基準は、以下による
売却：帳簿価額、売却価額又は評価額のうち最も高いもの
廃棄：帳簿価額
- The company's main institutions are: personnel system, document management, crisis management, information security, product quality control, environment management, and the accounting system among others.
- Rights acquisition and sales are equivalent to the standard sale price for capital investment, investments and lending, and assets.
- It is handled the same as with important contracts
- organizational restructuring (mergers, splits, stock exchanges, equity transfers, business transfers and acqusitions, etc.), increases and decreases in capital, corporate bond and new stock acquisition right issuance, business suspension, dissolution
- the standard price is as follows
sale: the highest price among the book value, sale value, or appraised value
disposal: book value
