Among the business offices that are the central location of a merchant's business activities, the one that plays a role in overseeing all business operations is the head office, while the one that meets the requirements to be an independent business office but is basically subordinate to the command of the head office is a branch office. Whether or not each business office is a head office or a branch office is determined according to the above-mentioned substantive criteria, and neither the head office nor the branch office need to be called a head office or a branch office. For example, even if it has a name such as a branch office, sales office, or local office, it will be considered a branch office in the eyes of the law as long as it has the substance of a business office. Source: Heibonsha World Encyclopedia, 2nd Edition Information |
商人の営業活動の中心たる場所である営業所のうち,全営業の統轄的役割を果たす営業所が本店であり,独立して営業所たる要件を満たすが基本的には本店の指揮に従属している営業所が支店である。それぞれの営業所が本店あるいは支店にあたるか否かは,上記の実質的基準に従って判断され,本店・支店とも,本店・支店という名称を付す必要はなく,たとえば支社,営業所,出張所,などの名称を持っていても,営業所の実態が備わっていれば法律上の支店になる。
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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