2013 Fiscal Year Final Research Report
Study on the employee buyout using ESOP in the closely held company
| Project/Area Number |
23653022
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Civil law
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| Research Institution | University of Toyama |
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Principal Investigator |
ISHIDA MAKOTO 富山大学, 経済学部, 准教授 (00467094)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 商法 / ESOP |
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| Research Abstract |
In the U.S., leveraged ESOP is widely used as a means of the employee buyout in the closely held company. In this study, I examined whether that would be applied also in Japan. Since there was "Japanese ESOP" in Japan, I studied with regards to it.
As a result, Japan has neither a law like the U.S., nor the tax benefits, and there is also no infrastructure for carrying out the plan. Therefore, at a present stage, I think that a spread like the U.S. will not be seen in Japan.
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