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Legal Issues on Corporate Succession from the Perspective of Commercial Law - Focusing on Japanese Legislation of Share/Asset Concentration and Management Stabilization -
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기업승계의 상사법상 쟁점 - 주식 및 자산의 집중과 경영안정화를 위한 일본의 입법례를 중심으로 -

논문 기본 정보

Type
Academic journal
Author
Hwang, Namseok (경희대학교)
Journal
The Korean Association Of Comparative Private Law The Jounal of Comparative Private Law Vol.27 No.3(Wn.90) KCI Accredited Journals
Published
2020.8
Pages
105 - 126 (22page)

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Legal Issues on Corporate Succession from the Perspective of Commercial Law - Focusing on Japanese Legislation of Share/Asset Concentration and Management Stabilization -
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Abstract· Keywords

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Legislation for corporate succession is largely problematic in three areas: tax law, civil law and commercial law. The tax law will serve to reduce inheritance and gift taxes, the civil law to support the restriction of legal reserve of inheritance claims, and the commercial law to support the concentration of stocks and assets of companies. The concentration of stocks or property in relation to a company is a prerequisite for corporate succession, and it is believed that civil and commercial laws should provide sufficient institutional support for corporate succession to work properly.
This article considered the concentration of stocks and assets and the relevant systems under Japanese law, which are available under the current Commercial Code and Trust Act.
The concentration of stocks and assets, which is also possible under the current law, is inherently a general system and therefore cannot be considered optimized for corporate succession. I think it shall be supplemented in the future.
In particular, the author thinks that the selling claim for heirs, etc. in the Japanese company law, and the stock clearing system for unknown shareholders can be introduced immediately in relation to the system under Japanese law. In addition, the system of providing financial support and credit to successors under various special laws may be considered if the prerequisites are met. In preparation for such a time, sufficient prior research on the current status of practice in Japan is needed.
#기업승계 #경영안정화 #중소기업 #지배권승계 #경영승계 #Corporate Succession #Stabilization of Management #Small and Medium-sized Enterprise #Succession of Controlling Power #Succession of Management

Contents

국문초록
Ⅰ. 서론
Ⅱ. 현행법상의 제도
Ⅲ. 일본법상의 제도
Ⅳ. 결론
참고문헌
Abstract

References (16)

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권종호 / 2011 / 중소기업의 원활한 사업승계를 위한 방안 - 2011년 개정상법 및 개정신탁법을 중심으로 - / 비교사법 18(4):1343~1378 Crossref 김순석 / 2013 / 중소기업의 경영권 승계 원활화를 위한 회사법제의 개선방안 - 종류주식의 활용을 중심으로 - / 비교사법 20(1):229~272 Crossref 김순석 / 2016 / 신탁을 활용한 중소기업의 경영권 승계 방안에 관한 연구 ― 유언대용신탁 및 수익자연속신탁의 활용을 중심으로 ― / 법학논총 36(4):371~406 google schola 김순석 / 2018 / 사업신탁을 활용한 중소기업의 경영권 승계 방안 / 법학논총 38(2):101~138 Crossref 삼일회계법인 / 2012 / 해외 장수기업 현황 및 시사점 google schola

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