Budget Amount *help |
¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
Fiscal Year 2011: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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Research Abstract |
This research shows that, in Japanese civil code, the set-off may occur not only between two parties but also among three parties. Furthermore, by referring French theory, this research shows that the set-off among more than three parties, the so-called multilateral set-off, can also be valid as "set-off" in Japan. The set-off achieves a settlement with facility by only paying the difference, because, even if it is triangular or multilateral, the parties owe each other. And, the effect of set-off to the third parson is based on the close relationship(connexity) between credit and dept.
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