事業再生ADR




事業再生ADR（じぎょうさいせいADR）とは、会社の経営が行き詰まった企業の事業再生を目指すにあたり、会社更生法や民事再生法（和議）、破産法などによる裁判所の法的な手続きによる紛争解決の手続きを使わずに、当事者間の話し合いで解決する手続きの事である。なお、ADRとは裁判外紛争解決手続(Alternative Dispute Resolution)の略。2007年に産業活力再生法の改正により制度化された。



事業再生ADRの特徴




  • 債権放棄をする場合、純粋な私的整理である時は個別の案件それぞれに税務当局に損金になるかについて判断を被る必要があるが、当制度を利用することによって債権放棄をする場合は税務当局から合理的に債権放棄がなされたものと見なされ、税務上の損金算入が認められる。これにより債権者は債権を税金をかけずに償却できる。

  • また手続きは金融機関などに限って行われるため、通常の私的再生整理と同様、本業を継続してつづけながら、解決策を金融機関などと話し合いで見つけ出すこともできる。

  • 法的再生を担う実務者と同じレベルの管理下で手続きを進められ、もし意見がまとまらない時は裁判所を利用した法的な整理（会社更生法、民事再生法、破産法など）を利用してADRの結果を尊重して手続きを進めることも可能である。



出典


  • よくわかる事業再生・事業再生ADR







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