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2005 Fiscal Year Final Research Report Summary

Legal Capital : Its meaning in Japanese Corporate Law

Research Project

Project/Area Number 16530062
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Civil law
Research InstitutionWaseda University

Principal Investigator

OSAKI Yasuhiro  Waseda University, Faculty of Law, Professor (30139498)

Project Period (FY) 2004 – 2005
Keywordsmaintenance of capital / capital surplus / protection of corporate creditors / minimum capital requirement / legal reserves / regulation of dividends / part of net assets in balance sheet
Research Abstract

A new Companies Act was enacted in Japan in 2005. This research focused on its new regulations concerning corporate capital and corporate dividends. It investigated and analyzed the drafts of the law and its explanatory comments written by the legislators. The investigator insisted in his articles, some of which were attached to this report, and which were based on this research, that there exist some unbalance between provisions in the law and that the policy of "maintenance of capital", which was not abolished in the new law, unforrtunately became a halfway regulatory system. The cause of this "regression" of the importance of the policy of maintenance of capital was assumed the amendment of Commercial Law on June in 2001. It allowed a corporation to hold its own shares permanently and to use its capital surplus as a consideration to acquire them. It was the begging of the regression of the rule. We should estimate propriety of that amendment now.

  • Research Products

    (6 results)

All 2007 2006 2004 Other

All Journal Article (6 results)

  • [Journal Article] 剰余金区分原則の商法的意義2007

    • Author(s)
      尾崎安央
    • Journal Title

      企業会計 59巻2号

      Pages: 33-40

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 会社の計算2006

    • Author(s)
      尾崎安央
    • Journal Title

      ジュリスト 1315号

      Pages: 8-14

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] わが国の株式会社法における「資本」制度2004

    • Author(s)
      尾崎安央
    • Journal Title

      季刊企業と法創造 3号

      Pages: 118-129

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] Legal Capital System in Japanese Corporate Law

    • Author(s)
      OSAKI Yasuhiro
    • Journal Title

      The Quarterly Review of Corporation Law and Society vol.3

      Pages: 118-129

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Accounting of Corporation

    • Author(s)
      OSAKI Yasuhiro
    • Journal Title

      Jurist vol.1315

      Pages: 8-14

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Legal Meaning of Division of Suples

    • Author(s)
      OSAKI Yasuhiro
    • Journal Title

      Accounting vol.59.2

      Pages: 33-44

    • Description
      「研究成果報告書概要(欧文)」より

URL: 

Published: 2011-06-18  

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