How can civil law studies make a contribution to facilitate a successful handing-over of small- or medium-sized enterprises?
How can civil law studies make a contribution to facilitate a successful handing-over of small- or medium-sized enterprises?
批准号:
22730070
负责人:
KANEKO Yoshiaki
金额:
$0.92万
依托单位:
依托单位国家:
日本
项目类别:
Grant-in-Aid for Young Scientists (B)
财政年份:
2010
资助国家:
日本
项目状态:
已结题
起止时间:
2010 至 2012
中文摘要
拥有中小企业的企业家的财富几乎完全由企业本身的价值构成,这是非常普遍的。在这种情况下,强制继承权制度有系统地阻碍了企业从所有者向其子女或近亲的顺利移交。这是一个如何在两个相互竞争的条件之间取得平衡的问题,即继承人之间的平等和企业管理的统一。法国法律采取了比日本法律更全面的方法来促进中小企业的成功移交,这是值得充分研究的。
英文摘要
It is very common that the wealth of entrepreneurs owning small- or medium-sized enterprise is almost solely composed of the value of the enterprise itself. In such a situation, the institution of forced heirship systematically hinders a smooth handing-over of the enterprise from its owner to one of his/her children or next of kins. This is a matter of how to strike a balance between the two competing requisites, namely equality among successors and unity of enterprise management. In French law a more comprehensive approach is taken than in Japanese law to facilitate a successful handing-over of small- or medium-sized enterprises, which is worth a full research.
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会议论文
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依托单位:
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依托单位:
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依托单位:
海外基金