일본상사법 연구의 성과 및 향후의 전망 -자기주식에 관한 최근 입법동향에 관하여 -

• 영문명: The Recent Trend of the Treasury Stock Regulations and its Implication in the Revised Japanese Commercial Laws
• 발행기관: 한국사법학회(구 한국비교사법학회)
• 저자명: 왕순모(Soon-Mo Wang)
• 간행물 정보: 『비교사법』비교사법 제12권 1호, 161~200쪽, 전체 40쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2005.03.01

영문 초록

Japan has been holding a very strict position in the treasury stock regulations, which is almost the same as that of the current Korean commercial law. However the 2001-year revised Japanese commercial law made a drastic step which allows the corporation to reacquire and hold the treasury stocks in the long term if it meets some given conditions. After all, the 2003-year revised Japanese commercial law allows the corporation to reacquire the treasury stocks only with the decision made by the board of directors. In particular, it is important to notice that the Japanese commercial law has been revised toward the goals of developing alternatives and suggesting satisfactory countermeasures to minimize the controvercial disadvantages resulting from the reacquisition of the treasury stock. That is, even the reacquisition of the treasury stock was allowed within the scope of profit available for dividend on the preassumption that it could also bring about an economic effect of dividend. The 2003-year revised Japanese commercial law shows that it tries to protect creditors and requires the approval of the regular shareholder meeting, which is similar to that of the shareholders for appropriation of surplus. In addition, the 2003-year revised Japanese commercial law imposes the same regulations on disposal of the treasury stock as the new stock issuing on the assumption that disposal of the treasury stock basically leads to similar economic effect to the new stock issuing. At the same time some measures were also taken to prevent the troubles caused by artificial manipulation of stock prices or insider trading. This paper aims to introduce the recent trend of the revised Japanese commercial laws, and suggest the basic directions Korea should take through analysis of the problems in the Korean commercial law based on the comparative study of the new Japanese commercial law and its oppositional Korean commercial law.

목차

Ⅰ. 글머리에

Ⅱ. 일본의 2001년 상법개정

Ⅲ. 일본의 2003년 상법개정

Ⅳ. 일본의 회사법제의 현대화에 관한 개정요강안

Ⅴ. 우리 법이 나아가야 할 방향 -끝맺음에 갈음하여-

참고문헌

Abstract