１　はじめに

　会社について債権放棄を伴う私的整理や法的整理を行う 際、経営者の保証債務については経営者保証ガイドライン （以下「GL」）を利用した保証債務整理を検討するところ、保 証人である経営者が金融機関の個人ローンやクレジットカー ドローン等の個人借入を行っていたという場合があります。本 稿では、保証人個人の借入に関するGL上の取扱いをご説明 いたします1 。

２ 固有債権者のGL上の取扱い

GLにおける対象債権者とは、「中小企業に対する金融債 権を有する金融機関等であって、現に経営者に対して保証 債権を有するもの」と定められており、具体的には、金融機 関、信用保証協会、サービサー等を指します（GL1、 GLQ1-1）。固有債権者は、本来的な対象債権者ではありま せん。 しかし、GLでは固有債権についても債務整理の対象にす ることを禁止しておらず、「弁済計画の履行に重大な影響を 及ぼす恐れのある債権者については、対象債権者に含める ことができる」（GL7(3)④ロ）とされています2 。すなわち、固有 債権者の同意があれば、固有債権を含めて債務整理を行う ことができます。

３ 固有債権者との協議

When state legislatures consider a legislative bill, it’s important that they hear from stakeholders who would be affected by that bill.

Important ABC Stakeholders

When faced with a legislative bill on assignment for benefit of creditors (“ABC”), its important that legislatures hear from a variety of stakeholders, including this important group:

Recently, the U.S. Supreme Court denied certiorari in two cases involving bankruptcy questions:

Under the Act to amend theMining Act and other provisions¹ (the “Act”), assented to on November 29, 2024, certain amendments were made to the Mining Act.²

In this bulletin, we will focus on the rules that have been in effect as of the Act’s date of assent concerning the assignment of a mining lease or a mining concession, and those that have been in effect since November 29, 2025, concerning the transfer of an exclusive exploration right (“EER”), formerly known as a claim.

Here’s a curious thing:

• an advisory opinion from a U.S. Circuit Court of Appeals on an issue for which there is no controversy and that is mostly academic.

That’s exactly what we have in In re Whittaker Clark & Daniels, Inc., Case Nos. 24-2210 & 24-2211 (3rd Cir., decided September 10, 2025)(see first concurring opinion).##

No Controversy

The Renters' Rights Act 2025 (the Act) will overhaul the private rented sector in England and Wales.

Key changes include:

• All tenancies being periodic assured tenancies;
• Changes to the way landlords can obtain possession;
• The application of a Decent Homes Standard to the private rented sector; and
• The creation of a digital private rented sector database.

The Act received Royal Assent on 27 October 2025 and the Government has published a roadmap for phased implementation, with the key reforms commencing on 1 May 2026.

From 18 November 2025, the UK’s new Companies House identity verification (IDV) framework took effect, representing one of the most substantial reforms to corporate administration in recent years. The reforms, introduced under the Economic Crime and Corporate Transparency Act 2023, aim to enhance corporate transparency and prevent misuse of UK entities.

The Property (Digital Assets etc) Act 2025 (the “Act”) came into force on 2 December 2025, providing helpful statutory confirmation that digital assets may be considered “property” as a matter of law in England, Wales and Northern Ireland.

The Act, working together with current insolvency law, is a significant step in providing further certainty to investors, lenders, and custodians in the digital asset market.

key takeaways