Industrial pollution, corporate disasters, corruption, and other illegal acts resulting from corporate activities have raised public awareness of the need for appropriate prevention and criminal prosecution of corporations. Corporate punishment refers to clarifying the responsibility of corporations by imposing criminal penalties on them, but it can also be used to include imposing similar sanctions other than criminal penalties. In Japan, corporate punishment was first stipulated in the Law on Cases of Offenses Related to Taxes on Corporations, enacted in 1900, which contained provisions for corporate substitute punishment. Provisions for temporary representative substitute punishment were also established after that, but after the Capital Escape Prevention Law enacted in 1957, provisions for double punishment that punish both the actual perpetrator and the business entity became common and remain in use today. Source: Heibonsha World Encyclopedia, 2nd Edition Information |
産業公害,企業災害,汚職など法人の企業活動から生じた違法行為は,世論にその適切な防止と企業の刑事責任の追及の必要性を意識させてきた。法人処罰とは,法人に刑罰を科すことでその責任を明らかにすることをいうが,刑罰以外の類似の制裁を科すことも含めて用いられることもある。日本で法人処罰を最初に規定したのは,1900年に制定された〈法人ニ於テ租税ニ関シ事犯アリタル場合ニ関スル法律〉で,法人代罰規定であった。その後一時代表者代罰規定も置かれたが,32年制定の資本逃避防止法以後は現実の行為者と業務主体の両法を罰する両罰規定が一般化し今日に至っている。
出典 株式会社平凡社世界大百科事典 第2版について 情報 |
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