RECONSTRUCTION OF ORGANIZATIONAL CRIMINAL LIABILITY THEORIES

该研究项目由首席研究员进行，计划为期两年。由于2002年是第二学年，也是最后一学年，因此研究工作分以下三个阶段完成：（1）第一阶段，开始撰写关于日本税法中附带惩罚法的最新解释的论文，但遗憾的是，论文的完成工作被搁置。因此，在研究结果报告中，对口译现状的批判性分析进行了较为详细的描述。暂停的原因是需要先写一篇论文，为组织刑事责任理论辩护，免受学术讨论中突然出现的原教旨主义攻击。新西兰和澳大利亚研究之旅的准备也在此阶段进行，这为理解“企业文化”等新概念提供了非常有帮助的见解。2）新西兰和澳大利亚的研究之旅是第二阶段的主要部分。而且，正如预期的那样，它产生了关于组织和政府刑事责任的非常有趣的未知信息和材料。尽管在这些国家，学术界对政府或其机关的可处罚性的看法也存在分歧，但有一个共识：政府豁免权的理论依据很难找到。3）第三阶段紧急重新设计，撰写论文，为组织刑事责任理论的发展辩护，以抵御最近学术讨论中突然出现的原教旨主义攻击。现在需要的是分析这种运动的原因和政治含义。

This research project was conducted by the head investigator for the planned two years. Since the academic year of 2002 was the second and final year, the research was completed in the following three phases :1) In the first phase, a paper on the recent interpretations of collateral punishment statutes in Japanese tax laws by the courts and influential scholars had been started, but regrettably its completion was suspended. So, in the report of the research result, critical analysis of the current situation of the interpretation is described in rather detailed manner. The cause of the suspension is the need to first write a paper in defending organizational criminal liability theories from the fundamentalist attacks that suddenly appeared in the academic discussion.The preparation for the research trip to New Zealand and Australia was also conducted in this phase, and it gave quite helpful insight in understanding new concepts such as 'corporate culture.'2) The research trip to New Zealand and Australia was the major part of the second phase. And, as expected, it yielded very interesting unknown information and materials on organizational and governmental criminal liabilities. Although even in these countries, the academic opinions on the punishability of the government or its agencies are divided, there is a consensus: It is hard to find a theoretical justification of the Government immunity.3) The third phase was urgently redesigned to write a paper that defended the development of organizational criminal liability theories from the fundamentalist attacks that suddenly appeared in the recent academic discussion. What is now needed is to analyze the cause and the political implication of such a movement.