2022 Fiscal Year Final Research Report
The remedy of shareholders from defective stock issue in closely held corporations
Project/Area Number |
20K01393
|
Research Category |
Grant-in-Aid for Scientific Research (C)
|
Allocation Type | Multi-year Fund |
Section | 一般 |
Review Section |
Basic Section 05060:Civil law-related
|
Research Institution | Kyoto University |
Principal Investigator |
|
Project Period (FY) |
2020-04-01 – 2023-03-31
|
Keywords | 新株発行 / 新株発行不存在 / 新株発行無効 / 小規模閉鎖会社 / 出資の履行 |
Outline of Final Research Achievements |
In the closely held corporations new stock issue with large defect such as issue without subscription payment is often executed in order to alter the controlling interest of the corporation. This research tries to clarify the effect of stock issue where the subscribers fail to pay the subscription payment, the meaning of "fictious payment" of the provision of Paragraph 2, Article 209 of the Japanese Companies Act, which is newly added in the 2014 Amendment, and how to judge the absence of a new stock issue.
|
Free Research Field |
会社法
|
Academic Significance and Societal Importance of the Research Achievements |
小規模閉鎖会社における新株発行無効事由や新株発行不存在事由について検討する先行研究はこれまでにもみられたが、出資の履行を欠いたまま新株発行の登記が行われる実態にも踏み込んで、新株発行の効力について論じた点、平成26年会社法改正で導入された出資の履行の仮装に関する新規定における「仮装」の意義について深く検討して新株発行効力論との関係を明らかにした点、いかなる事実が新株発行の実質的不当性を根拠付けるかという観点から裁判例を分析し、新株発行不存在事由の判断枠組みを示した点で、本研究の新規性・独自性が認められ、会社法学界への貢献は大きいと考えられる。
|