The Derivation of Partnership-type Business Entities and its scheme of Limited Liability
Project/Area Number |
20530085
|
Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Civil law
|
Research Institution | Nakamura Gakuen College |
Principal Investigator |
INOUE Yoshitaka Nakamura Gakuen College, 流通科学部, 講師 (60441721)
|
Project Period (FY) |
2008 – 2010
|
Project Status |
Completed (Fiscal Year 2010)
|
Budget Amount *help |
¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2009: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2008: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
|
Keywords | 組合的規律 / 有限責任 / 持分会社 / パートナーシップ、 / リミテッド・ライアビリティ・カンパニー / 合同会社 / LLP / LLC / パートナーシップ / パートナーシップ会計 / のれん / 利益分配 / リミテッド・ライヤビリティ・カンパニー |
Research Abstract |
Partnership-type Entities in America has changed from organizations based on Aggregation Theory (mainstream theory in 1910's~1980's) that are not stable as modern business entity, to organizations based on Entity Theory (mainstream theory since 1990's). And LLCs were born as derivatives of Partnership-type Entities, released from restrictions of tax law, taking opportunities of check-the-box regulation and Revised Uniform Limited Liability Company Act of 2006, and became to make freer internal structure. Recently, new controversies, for example, about series-LLC (LLCs that is a part of a LLC) have been occurred. On the other hand, in Japan, since Partnership Accounting is not acknowledged, the method of protecting creditors in Japan is different from America, regulations similar to corporation (Kabusiki-Gaisha) governs to JLLC (Goudou-Gaisha) and JLLP (Yugennsekinin-Jigyou-Kumiai).
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Report
(4 results)
Research Products
(6 results)