Corporate Group in Company Law

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German company law has regulated its comprehensive regulation on the company group (Konzern) in 1965. This law has definition about the listed company, a code of corporate governance, code regulate more details another hand as self-regulation. Accounting about the group companies has been regulated at first in company law, but these regulations have been made now in commercial law as a general rule. These special regulations in Germany have harmonized with IFRS, when they have been introduced in EU as common regulations. Japanese company law 2005 has regulated the definitions of the company groups. As a study of comparative law jurisdiction, these German laws indicate many meaningful regulations for the Japanese law. I have analyzed therefor the historical progress and regulations of company law and contributed to Doshisha Law Review.