居住者が外国で非居住者から金を借り,後日本で日本円で支払う旨約し,その債権を日本で居住者に譲渡した行為は有効でありその支払には大蔵大臣の許可を必要とするが,裁判所は履行期からの遅延利息の支払を含め無条件給付判決をなしうる・居住者が非居住者か
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