Study of Legal Issues on Internet Finance

互联网金融法律问题研究

• 批准号: 10620031
• 负责人: KANDA Hideki
• 金额: $ 2.24万
• 依托单位: The University of Tokyo
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 1998
• 资助国家: 日本
• 起止时间: 1998 至 1999
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-10620031/
• 关键词: Internet; Finance; Funding; Securities; 金融; 電子商取引; 電子証券取引

We made a comprehensive investigation into the past academic studies and various reports by research organizations concerning Internet finance, and reviewed the current status of law and taxation on Internet finance. We also made a wide inquiry into the trends in major advanced countries in this area. On the basis of this investigation, we identified legal and tax issues in Japan in this area. We found that there are many legal and tax issues to be considered in this area, and that the relevant issues range from existing basic laws (such as civil code and commercial code) to economic laws (such as antimonopoly law and securities law), and also call for introduction of new legislation such as electronic signature law. Internet finance provides a new means of funding for firms, particularly small and medium size firms, and is beneficial to the national economy, and the United States has been quite active in preparing legal infrastructure to support this rapidly developing area. In contrast, in Japan, both practice and the legal framework for Internet finance remain underdeveloped. Thus, we came to conclusion that legal infrastructure should be prepared in Japan to support future development of Internet finance. In this vein, we made specific proposals for legal and tax changes.

我们对过去有关互联网金融的学术研究和研究机构的各种报告进行了全面调查，并回顾了互联网金融的法律和税收现状。我们还广泛调查了主要先进国家在这方面的趋势。在此调查的基础上，我们确定了日本在这一领域的法律的和税务问题。我们发现，在这一领域需要考虑的法律的和税收问题很多，相关问题既包括现有的基本法（如民法典和商法典），也包括经济法（如反垄断法和证券法），还需要出台新的立法，如电子签名法。互联网金融为企业，特别是中小企业提供了一种新的融资方式，对国民经济有利，美国一直在积极准备法律的基础设施，以支持这一迅速发展的领域。相比之下，在日本，互联网金融的实践和法律的框架仍然不发达。因此，我们得出结论，日本应准备法律的基础设施，以支持未来的互联网金融发展。本着这一精神，我们提出了法律的和税收改革的具体建议。

项目成果

山田誠一: "金融取引における説明義務"ジュリスト. 1154号. 21-29 (1999)

Seiichi Yamada：《金融交易中的解释义务》，法学家，第 1154. 21-29 号（1999 年）。

Soichiro Kozuka: "Electronic securities Transactions"Shihon Shijo. Volume 164. 39-47 (1999)

Soichiro Kozuka：《电子证券交易》Shihon Shijo。

小塚荘一郎: "電子商取引と銀行業・証券業"公正取引. 593. 10-15 (2000)

Soichiro Kozuka：“电子商务和银行/证券”公平贸易 593. 10-15 (2000)。

神田秀樹: "証券取引の電子化"法学協会雑誌. 117巻2号. 267-282 (2000)

神田英树：“证券交易的电子化”，《律师协会杂志》，第 117 卷，第 267-282 期（2000 年）。

Hideki Kanda: "Electronic Money in Japan"(To be published).

神田英树：《日本的电子货币》（待出版）。