公司取得自己股份:日本公司法典评析

日本于1899年颁布的<商法典>,在立法精神和制度上坚持大陆法系的传统.基于公司的人格理论以及一些弊端的存在,日本早期立法坚持公司不得取得本公司股份的原则.但是,随着日本社会经济环境和世界政治经济格局的巨大变化,日本商法典进行了多次修改,逐步放宽了公司持股的限制.基于实现公司法制现代化的需要,2005年7月颁布的<日本公司法典>对公司持股采取了原则允许的立场.探讨日本立法上的变化对我国的立法完善有着积极意义.

Analysis on the Newest System of Corporation''s Getting Own Stock in Japanese Law

In 1899,Japan promulgated commercial code,which adhered to the continental tradition in the spirit of idea of legislation and system.According to the company's personality theory and existence of some shortcomings,Early Japanese legislation upholding the corporate principle which company can't hold own shares.However,because of the tremendous changes of Japanese socio-economic environment and political and economic situation in world in,Japanese Commercial Code had been revised for some times,and gradually ...