significanceIn Japan, legal forms of joint ventures include partnerships under the Civil Code, anonymous partnerships under the Commercial Code, ship joint ventures used by maritime companies, and companies under the Companies Act (Act No. 86 of 2005), but a company is unique in that it is granted independent legal personality, thereby ensuring the continuity of the company's existence, and is a corporate form that is well suited to conducting profit-making activities by taking advantage of the benefits of joint ventures. Under the Companies Act, a company is a joint stock company, a limited partnership, a limited partnership, or a limited liability company (Article 2, Paragraph 1 of the Companies Act. Unless otherwise specified, all article numbers below refer to the Companies Act). Unlike the Commercial Code era, the Companies Act does not provide a substantive definition of a company that focuses on its attributes. Under the Companies Act, there are two types of companies: joint stock companies and equity companies, and equity companies include general partnerships, limited partnerships, and limited liability companies (Article 2, item 1, Article 575, paragraph 1). Thus, under current Japanese law, four types of companies are recognized as "types" of companies: joint stock companies, limited partnerships, limited partnerships, and limited liability companies. The types of companies are limited by law in order to clarify legal relationships, increase predictability for those who have relationships with companies, ensure legal stability, and facilitate supervision and regulation. The Companies Act allows companies to choose from various legal types of companies that suit their actual circumstances, and aims to balance and adjust the public company system and the private company system. [Norihiko Fukuhara December 12, 2017] Company TypeCapital Combination and Concentration and the Advancement of Corporate FormsA company is an economic entity that combines and concentrates various capital to realize profits through business activities, and has advanced in the order of capital concentration from a general partnership, which is the stage of combining functional capital, to a limited partnership, which is the stage of combining functional capital and non-functional capital, to a joint-stock company, which is the stage of consolidating idle non-functional capital. In addition, in terms of the system, investors who are functional capitalists have been positioned as unlimited liability partners with business execution authority, while investors who are non-functional capitalists and equity capitalists have been positioned as limited liability partners who delegate business execution authority. The main criterion for distinguishing the types of companies is the manner of liability of the partners (investors) in terms of their relationship to the company's creditors. In terms of the manner, when a partner is obligated to pay the company's debts directly to the company's creditors, it is called direct liability, and when they are only obligated to invest in the company, it is called indirect liability. When each obligation is limited to a certain amount, it is called limited liability, and when it is not, it is called unlimited liability. [Norihiko Fukuhara December 12, 2017] General partnerships, limited partnerships, and corporationsA partnership is the first form of company that evolved from a sole proprietorship, and is a capital-concentrated form in which functional capital participates with each other. Its origins date back to Medieval Europe, when an association formed by multiple children who inherited the business of their predecessor was formed. It is said that the name "partnership" originated from the fact that in France, the company name required the names of all members to be used. A general partnership is a company with a unified structure consisting only of partners who are jointly and severally liable for the company's debts directly and without limit to the company's creditors. In a general partnership, ownership and management are the same, and each partner generally executes business and represents the company. Partnership status cannot be freely transferred. A limited partnership is a corporate form that evolved from a limited partnership, and is a capital concentration form in which non-functional capital participates in addition to functional capital. Limited partnerships are said to have originated from medieval Italy's commenda (a type of anonymous investment partnership used in Mediterranean trade in the Middle Ages), and have the same origin as anonymous partnerships under commercial law. Functional capitalists, who are unlimited partners, are responsible for both ownership and management, but ownership and management are separate for non-functional capitalists, who are limited partners. A limited partnership is a dual-organization company, and is composed of direct unlimited partners, who have the same legal status as partners in a general partnership, and direct limited partners, who are jointly and severally liable to the company's creditors for the company's debts, but are only liable up to the amount of their investment. A joint stock company is a form of joint venture originally devised to widely and highly concentrate the huge amount of capital scattered throughout society (to make non-functional capital function on a scale required by society) and to carry out large-scale business activities continuously and over the long term. Historically, the first company with the characteristics of a joint stock company was the Dutch East India Company, founded in 1602. A joint stock company is a unitary organization consisting of members (shareholders) with limited liability who are not liable for any debts owed to the company's creditors, but are only obligated to contribute capital to the company up to the subscription price of their shares. In order to fulfill its functions, a joint stock company has adopted the principles of a stock system and limited liability for shareholders as its basic characteristics. Under the stock system, the freedom of transfer of shares is the principle to enable the recovery of invested capital, the introduction of the capital majority principle allows for the formation of a unified will even if ownership is dispersed, and the separation of ownership and management allows for rational management. In addition, limited liability for shareholders promotes investment while strengthening the protection of the company's creditors. Although joint-stock companies were originally envisioned as large, open company structures, in reality they are used in a variety of ways. (In Japan, the joint-stock company structure can be adopted by small, closed companies, with some modifications to its characteristics, and it is also beginning to be introduced into business structures that do not necessarily have a profit-making purpose.) Furthermore, prior to the enactment of the Companies Act in 2005, limited companies were available mainly for small, closed companies as a unified organizational company consisting only of indirect limited liability partners, but the enactment of the Companies Act abolished the Limited Company Act, which was the basis for these systems, and the companies were absorbed into the joint-stock company system. However, limited companies established under the Limited Company Act are permitted to continue to use the trade name "Limited Company" even after the Companies Act comes into effect. In other words, such limited companies will continue to exist as "joint stock companies" under the law, but they must use the characters "Limited Company" in their trade name. Such joint-stock companies are called special limited companies. [Norihiko Fukuhara December 12, 2017] The development of joint venture structures and LLCsA number of joint ventures (investment vehicles) have been created with the primary goal of promoting investment, and they can be categorized into company, trust, and partnership types. Among these, the company type investment entities include special purpose companies (SPCs) under the "Law on Asset Liquidation" (Law No. 105 of 1998, abbreviated as "Asset Liquidation Law"), investment corporations under the "Law on Investment Trusts and Investment Corporations" (Law No. 198 of 1951, abbreviated as "Investment Trust Law"), which are special profit-making incorporated associations recognized in conjunction with financial liberalization, and limited liability companies established under the "Company Law." A limited liability company is also known as the Japanese version of an LLC (Limited Liability Company), and is a type of company newly established under the Companies Act in order to stimulate new business ventures, promote the information, financial and advanced service industries, and encourage joint research and development and industry-academia collaboration. In a limited liability company, limited liability is guaranteed for investors, while partnership-like discipline is applied to the internal relations of the company. [Norihiko Fukuhara December 12, 2017] Company AttributesAssociation and its dilutionThe significance of the associationUnder the previous Commercial Code, all companies were stipulated as "associations" (Article 52 of the Commercial Code before the 2005 amendment, Article 1 of the Limited Liability Company Act). In general, an association is the opposite concept to a partnership (Article 667 and following of the Civil Code). However, the previous Commercial Code applied the provisions on partnerships in the Civil Code to the internal relations of general partnerships and limited partnerships (Articles 68 and 147 of the Commercial Code before the amendment), and questions arose regarding the meaning of "associations" under the Commercial Code. In this regard, the term "association" under the previous Commercial Code was interpreted as meaning an organization that is a combination of multiple members (investors = members) with a common purpose, and was used in a broad sense that included partnerships under the Civil Code (majority opinion). In contrast, the Companies Act does not specifically state that a company is an association, but it does not change the fact that a company is an association. [Norihiko Fukuhara December 12, 2017] One-person companyIn general partnerships, limited liability companies, and joint stock companies, it is permitted for the number of partners to be one, and in limited partnerships, if the number of partners is one, the company cannot continue to exist as a limited partnership (Article 576, Paragraph 3), but this is not considered a cause for dissolution and the company can continue to exist as a general partnership or limited liability company by deemed amendment of the articles of incorporation (Articles 471, 641, and 639). In practice, one-person companies have the practical benefit of being recognized as existing in a wholly owned parent-subsidiary relationship, and in theory, it is sufficient to recognize the potential association. [Norihiko Fukuhara December 12, 2017] Legal personalityAll companies are legal persons (Article 3). In other words, a company has legal capacity and obligations in its own name, separate and independent of its members, can become a party to litigation, and can only enforce against company assets by means of a debt instrument against the company itself. This creates exclusive liability assets unique to the company, and simplifies the handling of legal relations. The Companies Act stipulates the requirements for a company to acquire legal personality, and adopts the position that it automatically recognizes legal personality when those requirements are met (principle of rules). Furthermore, a company must have an address where it operates as its headquarters and a trade name as its legal name (Article 6), and the address of the company is said to be at the location of its head office (Article 4). [Norihiko Fukuhara December 12, 2017] ProfitabilityA company has a profit-making purpose (see Article 105, paragraph 2). The profit-making purpose here means to obtain profits through business activities and to distribute those profits to its members. In this respect, mutual companies and cooperatives have the purpose of conferring economic benefits on their members through the activities of the organization, and do not have the purpose of distributing surpluses to members, even if such surpluses are distributed as a result of those activities. Under the Companies Act, since a corporation has the purpose of making a profit (from the perspective of the Companies Act), the prevailing understanding is that the "principle of maximizing shareholder interests" is the principle for balancing the interests of company stakeholders. [Norihiko Fukuhara December 12, 2017] Company ClassificationClassification under the Companies Act(1) Classification by governing law of incorporation: "Foreign company"Under the Companies Act, a company established in accordance with Japanese law is called a domestic company, and a corporation or other foreign organization established in accordance with the laws and regulations of a foreign country that is the same as or similar to a company is called a "foreign company" (Article 2, Paragraph 2). Unless otherwise specified, the term "company" does not include foreign companies, and the definition of a foreign company does not ask whether it has legal personality or not. [Norihiko Fukuhara December 12, 2017] (2) Classification by management control, such as number of shares held: "Parent company" or "Subsidiary"A stock company in which a company holds the majority of the voting rights of all shareholders, or other legal entity that the company controls as specified by the Ministry of Justice ordinance, is called a "subsidiary company," and a company that has a stock company as a subsidiary, or other legal entity that controls the management of the stock company, as specified by the Ministry of Justice ordinance, is called a "parent company" (Article 2, Items 3 and 4). The scope of the scope is not limited to stock companies, and the criteria for judgment are the actual control standard in addition to the formal standard of a majority of voting rights. Subsidiaries are understood to include foreign companies. The actual control standard is set out in the Ministry of Justice ordinance and is equivalent to the scope of consolidation in consolidated financial statements (Article 3 of the Enforcement Regulations of the Companies Act). The Companies Act stipulates (1) a prohibition on a subsidiary's acquisition of parent company shares (Article 135), (2) the right of a parent company's auditors and others to investigate subsidiaries (Article 381, Paragraph 3), (3) disclosure of consolidated financial statements (Article 444, Paragraph 1), and (4) the right of parent company shareholders to request inspection, etc. of subsidiaries (Articles 318, Paragraph 5, Article 371, Paragraph 5, Article 442, Paragraph 4, Article 125, Paragraph 4, Article 252, Paragraph 4, Article 433, Paragraph 3). In addition, the concept of a subsidiary plays an important role in determining the requirements for outside auditors and outside directors, the scope of the prohibition on auditors holding multiple positions, etc. [Norihiko Fukuhara December 12, 2017] (3) Classification by capital or debt amount: "Large companies"Regarding size, a joint-stock company with capital of 500 million yen or more or total liabilities of 20 billion yen or more on the balance sheet for the most recent business year is called a "large company" (Article 2, Paragraph 6), and strict regulations are in place, such as the mandatory appointment of an accounting auditor (Article 328). [Norihiko Fukuhara December 12, 2017] (4) Classification by type of stock that can be issued: "public company" "companies issuing different types of stock"Regarding public disclosure, companies are divided into all-stock restricted companies, in which all types of shares are restricted on transfer (legally referred to as "non-public companies" = private companies), and "public companies" where all types of shares are restricted on transfer. A public company is a company that issues shares that do not require the approval of the company for transfer (Article 2, Paragraph 5). It is not necessary that all types of shares issued be unrestricted in transfer, but it is applicable if there is no restriction on the transfer of even one type of shares. The Companies Act strengthens and organizes the rules for public companies, and integrates the previous rules for limited companies into the rules for private companies. In addition, a stock company that issues two or more types of stock with different contents regarding dividends of surplus and other matters prescribed by the Companies Act (Article 108, Paragraph 1, Items) is called a "company issuing special shares" (Article 2, Paragraph 13). However, in this case, a company issuing special shares does not refer to a company that is currently issuing special shares, but rather to a company that has provisions regarding special shares in its articles of incorporation. [Norihiko Fukuhara December 12, 2017] (5) Classification by organizational designUnder the Companies Act, the institutions that all joint-stock companies are required to establish are the general shareholders' meeting and directors (Articles 295 and 326, paragraph 1); in addition, the company may have a board of directors, accounting advisors, auditors, a board of auditors, accounting auditors, an audit committee or a nomination committee, etc., and executive officers, as provided for in the articles of incorporation or by law (Article 326, paragraph 2). Therefore, the Companies Act defines the following depending on the organizational structure selected: "Companies with a Board of Directors," "Companies with Auditors," "Companies with a Board of Auditors," "Companies with Accounting Auditors," "Companies with Audit and Supervisory Committees," "Companies with Nominating Committees, etc." and "Companies with Accounting Advisors" (Article 2, paragraphs 7 to 12). Note that in the case of private companies, even if they appoint auditors, they may be able to limit the scope of the audit to accounting (Article 389, paragraph 1), in which case they are not called companies with auditors (Article 2, paragraph 9). [Norihiko Fukuhara December 12, 2017] People-based and material-based companiesIn academic studies, companies have been classified into personal companies and property companies, focusing on their economic and managerial substance. In other words, a company in which the human element of the company is emphasized, such as the close relationship between the individual employees and the company, and the credibility of individual employees being the basis of external credibility, is called a personal company, while a company in which the material element of the company is emphasized, such as the weak relationship between the individual employees and the company, and the company's assets being the basis of external credibility, is called a material company. A general partnership is a typical example of a personal company, and a joint-stock company is a typical example of a material company. A limited partnership is an intermediate form between the two, but it belongs to the personal company category. However, the newly established limited liability company does not fit into this division between personal companies and material companies. [Norihiko Fukuhara December 12, 2017] General law companies and special law companiesA company that is subject only to the provisions of the Companies Act, which is a general law, is called a general law company, while a company that is subject to the provisions of other special laws is called a special law company. Special law companies include companies that are subject to specific special laws (such as the Nippon Telegraph and Telephone Corporation Act) enacted for specific companies (special companies), and companies that are subject to general special laws (such as the Banking Act and Insurance Business Act) enacted for companies with a specific type of business purpose. [Norihiko Fukuhara December 12, 2017] "Company Law, 2nd revised edition (2015, Gakuyo Shobo) by Toriyama Kyoichi, Fukuhara Norihiko, Amari Kimihito, Yamamoto Tamesaburo, and Nunoi Chihiro" ▽ "Corporate Law, 6th edition (2015, Yuhikaku) by Egashira Kenjiro" ▽ "Summary of Company Law, 2nd edition (2016, Yuhikaku) by Ochiai Seiichi" ▽ "Legal Studies Lecture Series: Company Law, 19th edition (2017, Kobundo) by Kanda Hideki" ▽ "Outline of Company Law 3: Corporate Organization Law - Company Law, etc. by Fukuhara Norihiko (2017, Bunshindo)" [Reference] | | | | | | | | | |Limited- | | | | | | | | | | | | |Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend |
意義日本での共同企業の法的形態には、民法上の組合、商法上の匿名組合、海上企業が利用する船舶共有、および会社法(平成17年法律第86号)上の会社等があるが、会社は、独立の法人格が付与されることによって企業存立の継続性が確保される点に特色があり、共同企業の利点を生かして営利活動を行うのに適した企業形態である。 会社法上、会社とは、株式会社、合名会社、合資会社または合同会社をいう(会社法2条1号。以下の条文番号は、とくに補足のない限りすべて会社法をさす)。商法時代と異なり、会社法は、会社につき、属性に着目した実質的定義規定を設けていない。 会社法上、会社には、株式会社と持分(もちぶん)会社との二つの類型があり、持分会社には、合名会社、合資会社および合同会社がある(2条1号、575条1項)。このように、日本の現行法上、会社の「種類」として、株式会社、合名会社、合資会社および合同会社の4種類が認められている。会社の種類が法律上限定されるのは、法律関係を明確にして、会社と関係をもつ者の予測可能性を高め、法的安定を図るとともに、監督規制を容易にするためである。会社法では、企業の実態に即した各種の法的企業類型の選択を可能とし、公開会社法制と非公開会社法制の均衡と調整を図っている。 [福原紀彦 2017年12月12日] 会社の種類資本の結合・集中と会社形態の高度化会社は、さまざまな資本を結合し集中させて事業活動による利益の獲得を実現する経済主体であり、機能資本の結合段階である合名会社から、機能資本と無機能資本の結合段階である合資会社へ、そして遊休無機能資本の糾合段階である株式会社という順に、資本集中を高度化させてきた。そして、制度上、機能資本家たる出資者は業務執行権限を有する無限責任社員と位置づけられ、無機能資本家で持分資本家たる出資者は業務執行権限を委譲する有限責任社員と位置づけられてきた。 会社の種類を区別する基準は、主として、会社債権者に対する関係からみた社員(出資者)の責任の態様にある。その態様として、社員が会社債権者に対しても直接に会社債務を弁済する義務を負う場合を直接責任といい、会社に対して出資義務を負うにすぎない場合を間接責任という。そして、それぞれの義務が一定額を限度とする場合を有限責任、そうでない場合を無限責任という。 [福原紀彦 2017年12月12日] 合名会社・合資会社・株式会社合名会社は、個人企業から進化した最初の会社企業形態であり、機能資本どうしが参加しあう資本集中形態である。古く、中世ヨーロッパにおいて先代の商売を引き継いだ複数の子らによって構成された団体がその源とされ、フランスで、商号に社員全員の名前を用いることを要求していたことに、「合名」という名称の由来があるといわれている。 合名会社は、会社債務につき会社債権者に対し連帯して直接無限の弁済責任を負う社員だけで構成される一元的組織の会社である。合名会社では、所有と経営とが一致しており、各社員が原則として業務を執行し、会社を代表する。社員の地位の譲渡は自由ではない。 合資会社は、合名会社から進化した会社企業形態であり、機能資本に加えて無機能資本が参加する資本集中形態である。合資会社は、中世イタリアにおけるコンメンダ(中世の地中海貿易で活用された一種の匿名出資組合)に起源があるといわれ、商法上の匿名組合と起源が同じである。機能資本家たる無限責任社員が所有とともに経営を担うが、無機能資本家たる有限責任社員においては所有と経営が分離している。合資会社は、二元的組織の会社であり、合名会社の社員と法的に同じ地位にたつ直接無限責任社員と、会社債務につき、会社債権者に対し連帯して直接の弁済責任を負うが、出資額を限度とする責任しか負わない直接有限責任社員とで構成される会社である。 株式会社は、本来、社会に散在する巨額の資本を広範囲・最高度に集中して(無機能資本を社会の要請する規模で機能させ)、大規模な企業活動を長期的・継続的に営むために案出された共同企業形態である。株式会社としての特徴をもつ会社は、歴史上、1602年に設立されたオランダの東インド会社が最初とされている。 株式会社は、会社債務につき会社債権者に対してはなんらの弁済責任を負うことなく会社に対して株式の引受価額を限度とする出資義務を負うにすぎない有限責任の社員(株主)だけで構成される一元的組織の会社である。株式会社は、その機能を発揮するために、株式制度および株主有限責任の原則を基本的特質としてきた。そして、株式制度のもとで、投下資本の回収を可能とするために株式譲渡の自由を原則とし、所有が分散しても資本多数決原理の導入によって統一的意思形成を可能とし、所有と経営を分離して合理的な経営を可能としている。また、株主有限責任によって投資の促進を図る一方で会社債権者の保護を強化している。 株式会社は、本来、大規模で公開的な会社形態として想定されるが、現実の利用形態はさまざまである(株式会社企業形態は、日本では、特質を一部変容させながら、小規模で閉鎖的な会社でも採用することができるようになっており、他方、かならずしも営利目的を有しない事業形態にも導入され始めている)。 なお、2005年(平成17)の会社法制定以前においては、間接有限責任社員のみで構成される一元的組織の会社として、おもに小規模閉鎖的な会社のために、有限会社が用意されていたが、会社法制定によってその根拠法である有限会社法が廃止され、株式会社制度に吸収された。ただ、有限会社法に基づいて設立された有限会社は、会社法施行後も引き続き「有限会社」という商号の使用を継続することが認められる。すなわち、このような有限会社は法律上では「株式会社」として存続するものであるが、その商号中に「有限会社」という文字を用いなければならない。このような株式会社を特例有限会社という。 [福原紀彦 2017年12月12日] 共同事業体組織の展開と合同会社投資の促進をおもな目的とした共同事業形態(投資ビークル)が次々と誕生しており、それらは、会社型、信託型、組合型に分類される。そのうち、会社型とよばれる投資事業体には、金融の自由化に伴って認められた特殊な営利社団法人として、「資産の流動化に関する法律」(平成10年法律第105号。略称「資産流動化法」)による特定目的会社(SPC)、「投資信託及び投資法人に関する法律」(昭和26年法律第198号。略称「投資信託法」)による投資法人があり、また、「会社法」によって創設された合同会社がある。 合同会社は、日本版LLC(Limited Liability Company、有限責任会社)ともよばれ、創業の活発化、情報・金融・高度サービス産業の振興、共同研究開発・産学連携の促進等を図るため、会社法で新たに創設された会社の種類である。合同会社では、出資者の有限責任が確保されつつ、会社の内部関係については組合的規律が適用される。 [福原紀彦 2017年12月12日] 会社の属性社団性とその希薄化社団の意義従前の商法上、会社はすべて「社団」であると規定されていた(2005年改正前商法52条、有限会社法1条)。一般的に、社団は組合(民法667条以下)に対する概念である。しかし、従前の商法は合名会社と合資会社の内部関係について民法の組合に関する規定を準用し(改正前商法68条、147条)、商法上の「社団」の意義をめぐって疑問が生じていた。この点では、従前の商法上の「社団」という用語は、共同の目的を有する複数の構成員(出資者=社員)の結合体たる団体を意味し、民法上の組合を含む広義で使用されていると解されていた(多数説)。これに対して、会社法上、会社は社団である旨の規定は、とくに置かれていないが、会社が社団であることに変わりはない。 [福原紀彦 2017年12月12日] 一人会社(いちにんがいしゃ)合名会社・合同会社・株式会社では、社員が1人となることが認められており、合資会社では、社員が1人となれば合資会社として存続はできないが(576条3項)、会社の解散原因とされず、定款のみなし変更により合名会社または合同会社として存続する(471条、641条、639条)。一人会社は、実質上、完全親子会社関係において存在を認める実益があり、理論上は、潜在的な社団性を認めればよい。 [福原紀彦 2017年12月12日] 法人性会社はすべて法人である(3条)。すなわち、会社自体の名において、その構成員とは別個独立に権利能力を有し権利義務の帰属主体となり、訴訟当事者になることもでき、会社自体に対する債務名義によってのみ会社財産に対して強制執行をなすことができる。これにより、会社独自の排他的な責任財産が形成され、法律関係の処理が簡明になる。会社法は、会社の法人格取得の要件を定めて、その要件が満たされたときに当然に法人格を認める立場(準則主義)を採用している。なお、会社は活動の本拠たる住所と法律上の名称たる商号(6条)を備えることを有し、会社の住所は本店所在地にあるとされている(4条)。 [福原紀彦 2017年12月12日] 営利性会社は営利を目的とする(105条2項参照)。ここに営利の目的とは、事業活動によって利益を獲得し、その得た利益を構成員に分配することを目的とするという意味である。この点で、相互会社や協同組合は、団体の活動によって構成員に経済的利益を付与することを目的にしており、その活動の結果として剰余金を構成員に分配することがあるとしても、分配することを目的とするものではない。 会社法上、このように株式会社が営利を目的とするところから(会社法の視角において)、株式会社では、「株主利益最大化原則」が会社関係者の利害調整の原則とされるとの理解が有力となっている。 [福原紀彦 2017年12月12日] 会社の分類会社法上の区分(1)設立準拠法による区分:「外国会社」会社法上は、日本法に準拠して設立された会社を内国会社といい、外国の法令に準拠して設立された法人その他の外国の団体であって、会社と同種のものまたは会社に類似するものを「外国会社」という(2条2号)。とくに明文で定めない限り「会社」には外国会社は含まれず、外国会社の定義において法人格の有無を問わない。 [福原紀彦 2017年12月12日] (2)持株数等の経営支配による区分:「親会社」「子会社」会社がその総株主の議決権の過半数を有する株式会社その他の当該会社がその経営を支配している法人として法務省令で定めるものを「子会社」といい、株式会社を子会社とする会社その他の当該株式会社の経営を支配している法人として法務省令で定めるものを「親会社」という(2条3号・4号)。対象となる範囲を株式会社に限定せず、判断基準として、議決権の過半数という形式基準に加えて実質的支配基準を採用する。子会社には外国会社も含まれると解される。実質的な支配基準は法務省令で定められ、連結計算書類の連結対象となる範囲と同等のものとされている(会社法施行規則3条)。 会社法上、(1)子会社による親会社株式の取得禁止(135条)、(2)親会社の監査役等の子会社調査権(381条3項)、(3)連結計算書類の開示(444条1項)、(4)親会社株主の子会社に対する閲覧等請求権(318条5項、371条5項、442条4項、125条4項、252条4項、433条3項)が定められるとともに、社外監査役・社外取締役の要件、監査役の兼任禁止の範囲等においても、子会社概念が重要な役割を果たしている。 [福原紀彦 2017年12月12日] (3)資本金または負債額による区分:「大会社」規模に関して、最終事業年度の貸借対照表上の資本の額が5億円以上または負債の合計額が200億円以上である株式会社を「大会社」といい(2条6号)、会計監査人の設置が強制される(328条)などの厳格な規律がなされている。 [福原紀彦 2017年12月12日] (4)発行しうる株式の種類による区分:「公開会社」「種類株式発行会社」公開性に関しては、すべての種類の株式が譲渡制限株式である全部株式譲渡制限会社(法文上は「公開会社でない株式会社」=非公開会社)と、そうでない「公開会社」とに区分される。 公開会社は、譲渡について株式会社の承認を要しない株式を発行している株式会社である(2条5号)。発行しているすべての種類の株式の譲渡が制限されていないことまで必要ではなく、そのうちの1種類の株式でも譲渡が制限されていなければ該当する。会社法では、公開会社の規律が強化して整えられるとともに、非公開会社の規律のなかに従来の有限会社規律が統合されている。 また、剰余金の配当その他の会社法所定(108条1項各号)の事項について内容の異なる2以上の種類の株式を発行する株式会社を「種類株式発行会社」という(2条13号)。ただし、この場合、種類株式発行会社とは、現に種類株式を発行している会社をさすものではなく、種類株式についての定款の定めがある会社であればよい。 [福原紀彦 2017年12月12日] (5)機関設計による区分会社法においては、すべての株式会社に設置が義務づけられる機関は株主総会と取締役であり(295条、326条1項)、このほかは、定款の定めや法律の規定によって、取締役会、会計参与、監査役、監査役会、会計監査人、監査等委員会または指名委員会等・執行役を置くことができる(326条2項)。 そこで、会社法では、選択される機関設計により、「取締役会設置会社」「監査役設置会社」「監査役会設置会社」「会計監査人設置会社」「監査等委員会設置会社」「指名委員会等設置会社」「会計参与設置会社」の定義がなされる(2条7~12号)。なお、非公開会社では、監査役を置いても、監査の範囲を会計に限定することができる場合があり(389条1項)、そうした場合には監査役設置会社とはよばない(2条9号)。 [福原紀彦 2017年12月12日] 人的会社と物的会社会社は、講学上、経済的・経営的な実質に着目して、人的会社と物的会社とに分類されてきた。すなわち、社員の個性と会社企業との関係が密接で、社員個人の信用が対外的信用の基礎となるなど、企業の人的要素が重視されている会社を人的会社といい、他方、社員の個性と会社企業との関係が希薄で、会社財産が対外的信用の基礎となるなど、企業の物的要素が重視されている会社を物的会社といってきた。合名会社は人的会社の典型であり、株式会社は物的会社の典型である。合資会社は両者の中間形態であるが、人的会社に属する。しかし、新たに創設された合同会社は、このような人的会社と物的会社との区分になじまない。 [福原紀彦 2017年12月12日] 一般法上の会社と特別法上の会社一般法である会社法の規定だけに従う会社を一般法上の会社といい、その他の特別法の規定にも従う会社を特別法上の会社という。特別法上の会社には、特定の会社のために制定された特定特別法(日本電信電話株式会社法等)に従う会社(特殊会社)と、特定の種類の事業を目的とする会社のために制定された一般特別法(銀行法・保険業法等)に従う会社とがある。 [福原紀彦 2017年12月12日] 『鳥山恭一・福原紀彦・甘利公人・山本爲三郎・布井千博著『会社法』第2次改訂版(2015・学陽書房)』▽『江頭憲治郎著『株式会社法』第6版(2015・有斐閣)』▽『落合誠一著『会社法要説』第2版(2016・有斐閣)』▽『神田秀樹著『法律学講座双書 会社法』第19版(2017・弘文堂)』▽『福原紀彦著『企業法要綱3 企業組織法――会社法等』(2017・文眞堂)』 [参照項目] | | | | | | | | | | | | | | | | | | | | | | |出典 小学館 日本大百科全書(ニッポニカ)日本大百科全書(ニッポニカ)について 情報 | 凡例 |
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