... Historically, it developed from the family associations called compagnia, which were organized in medieval Italy by several heirs to jointly continue the family business under the existing trade name, and it is said that the first legislation on partnerships was the French Commercial Code of 1673. The name "partnership" comes from the French Commercial Code of 1807, which called partnerships société en nom collectif (partnership company). Even today in France, the trade name of a partnership is the name of all partners, or the name of one or more partners with the word "et compagnie" added. ... *Some of the terminology referenced in "société en nom collectif" is listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
… 沿革的には,中世イタリアにおいて数人の相続人が家父の遺業を従来の商号のもとに共同で継続するために組織した家族団体compagniaから発達したものであり,合名会社に関する最初の立法は1673年のフランス商事条例であるといわれている。合名会社なる名称の由来は1807年のフランス商法典が,合名会社をsociété en nom collectif(合名の会社)と称したことによる。フランスでは現在でも,すべての社員の名をもって,または1人または数人の社員の名にet compagnieの語を付したものを合名会社の商号としている。… ※「société en nom collectif」について言及している用語解説の一部を掲載しています。 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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