A study on the triangular set-off

研究表明，在日本民法典中，抵销不仅可以发生在双方当事人之间，也可以发生在三方当事人之间。此外，通过借鉴法国的理论，本研究表明，三方以上的抵销，即所谓的多边抵销，在日本也可以作为“抵销”有效。抵销只需支付差额即可轻松解决问题，因为即使是三方或多边的抵销，各方也是互相欠对方的。而对第三者的抵销效果是建立在信用与部门的密切关系（关联度）基础上的。

This research shows that, in Japanese civil code, the set-off may occur not only between two parties but also among three parties. Furthermore, by referring French theory, this research shows that the set-off among more than three parties, the so-called multilateral set-off, can also be valid as "set-off" in Japan. The set-off achieves a settlement with facility by only paying the difference, because, even if it is triangular or multilateral, the parties owe each other. And, the effect of set-off to the third parson is based on the close relationship(connexity) between credit and dept.