| Project/Area Number |
15K03190
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Civil law
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| Research Institution | Tohoku University |
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Principal Investigator |
Akira TOKUTSU 東北大学, 法学研究科, 准教授 (30376389)
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| Project Period (FY) |
2015-04-01 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2018)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2018: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2017: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 会社法 / 企業会計 / 会計基準 / 債権者保護 / IFRS / 国際会計基準 / 配当規制 / 残余権 |
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| Outline of Final Research Achievements |
The main purpose of Japanese domestic accounting standards is designed for calculating profit and cost. Therefore, the limitation of distribution to shareholder in corporate law can be seen as “reserved profit,” because it is designed based on Japanese accounting standards. This “reserved profit” is reworded as residual claimants. Therefore, Japanese distribution limitation can be justified as an instrument to make shareholders’ incentive to implement control rights efficient.
On the contrary, IFRS, an international accounting standard, is designed for calculating asset and debt. Based on IFRS, Japanese distribution limitation can be seen an instrument to reserve asset in companies to protect debt holders from limitation liabilities. However, it is not clear that mandatory rule to keep the capital amount and reserve amount asset in companies is efficient, at all. Introducing IFRS results to lose the justification of current Japanese distribution limitation in corporate law.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究は、IFRSなどの会計基準が単に望ましい開示規制はどうあるべきかの問題のみならず、会社法上の剰余金分配規制の理論的意義を変容させるものであることを指摘した。そして、批判も強い日本（ないし欧州型）の剰余金分配規制について、日本の会計基準を前提とすれば正当化が可能なことを示しつつ、国際会計基準の導入によってその理論的正当性が失われることを指摘した。これによって、国際会計基準の導入の際には会社法の剰余金分配規制も同時に検討の俎上に載せる必要があることを示すことができた。
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