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Response and development of Company Law and Tax Law to the transition from profit concept to surplus concept

Research Project

Project/Area Number 26380143
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Civil law
Research InstitutionKansai University

Principal Investigator

MISHIMA Tetsuya  関西大学, 会計研究科, 教授 (70309342)

Co-Investigator(Kenkyū-buntansha) 中村 繁隆  関西大学, 会計研究科, 准教授 (20581664)
Co-Investigator(Renkei-kenkyūsha) SHIBA Kenji  関西大学, 会計研究科, 教授 (40154231)
Research Collaborator SPINDLER Gerald  
Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords会社法 / 税法 / 利益 / 剰余金 / 資本
Outline of Final Research Achievements

It was found that the scale and features of the company are closely related to the role of the capital system. For example, if it is a listed company, it is considered to be a company subject to the Financial Instruments and Exchange Act, and is widely monitored by disclosing accounting information. On the other hand, small-scale closed-stock companies are outside the scope of the Financial Instruments and Exchange Act, and the accuracy of the financial statements is not guaranteed, allowing management to be carried out arbitrarily by management. The meaning of the capital system differs in these different companies.
In conclusion, it can be said that establishing large and small categories capital and surplus legislation in the Company Law or the Financial Instruments and Exchange Law as a legislative theory is desirable in terms of current creditor protection and efficient use of corporate funds.

Report

(4 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • 2014 Research-status Report

Research Products

(8 results)

All 2017 2016 2015 2014

All Journal Article (4 results) (of which Acknowledgement Compliant: 1 results) Presentation (1 results) Book (3 results)

  • [Journal Article] 外国法人からの資本の払い戻しと課税2017

    • Author(s)
      中村繁隆
    • Journal Title

      現代社会と会計

      Volume: 11号 Pages: 29-49

    • Related Report
      2016 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 国際的組織再編と一般的租税回避否認規定―EU合併租税指令15条1項(a)に着目して―2016

    • Author(s)
      中村繁隆
    • Journal Title

      現代社会と会計

      Volume: 第10号 Pages: 81-99

    • Related Report
      2015 Research-status Report
  • [Journal Article] 問屋契約(取次契約)における法律関係について2015

    • Author(s)
      三島徹也
    • Journal Title

      現代社会と会計

      Volume: 第9号 Pages: 199-215

    • Related Report
      2014 Research-status Report
  • [Journal Article] 企業の国外離脱と租税条約による規制2015

    • Author(s)
      中村繁隆
    • Journal Title

      現代社会と会計

      Volume: 第9号 Pages: 145-164

    • Related Report
      2014 Research-status Report
  • [Presentation] 経済特区と国際課税-地域活性化縫合特区を中心に-2014

    • Author(s)
      中村繁隆
    • Organizer
      地域に関する法的アプローチ研究会
    • Place of Presentation
      高知短期大学
    • Year and Date
      2014-09-13
    • Related Report
      2014 Research-status Report
  • [Book] 人間ドラマから会社法入門2015

    • Author(s)
      高田晴仁、久保田安彦、久保大作、和田宗久、高橋真弓、横尾亘、笹本幸祐、高橋美加、柿崎環、笹岡愛美、三島徹也、笠原武朗、野田輝久、舩津浩司
    • Total Pages
      248
    • Publisher
      日本評論社
    • Related Report
      2015 Research-status Report
  • [Book] プライマリー会社法[第4版]2015

    • Author(s)
      高橋英治、吉井敦子、山田純子、藤田勝利、伊藤吉洋、道野真弘、三島徹也、北村雅史、小柿徳武、米山毅一郎、佐藤誠、小林成三
    • Total Pages
      331
    • Publisher
      法律文化社
    • Related Report
      2014 Research-status Report
  • [Book] 地域に関する法的研究2014

    • Author(s)
      小林直三、峰岸忠、薄井信行、中村隆志、菊池直人、大江一平、吉原司、下山憲二、中村繁隆
    • Total Pages
      280
    • Publisher
      新日本法規出版
    • Related Report
      2014 Research-status Report

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Published: 2014-04-04   Modified: 2018-03-22  

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