The legal theory of partnership in England

合伙型有限责任商业实体的法律，如美国的有限责任公司和日本的yugen sekinin jigyou kumiai，已经设计了一些问题：1)如何将其视为稳定的法人实体，如何以自己的名义抵抗其财产，尽管合伙被认为是一个集合，而不是一个实体；2)如何将其视为一个合伙而不是一个公司，尽管它们是法人实体。同样在英国，2000年颁布的《有限责任合伙法》做出了一些奇怪的规定，例如，i)有限责任合伙是一个法人团体，有自己的法律实体，与合伙人不同，ii)在LLP法中，它应该被视为合伙企业，而不是公司，LLP法是组织法，而不是税法。

Laws of partnership-type limited liability business entities, such as limited liability company in America and yuugen sekinin jigyou kumiai in Japan, have devised about problems i) how they could be treated as stable legal entities, how they could resister their properties in their own name, although partnership was thought as an aggregation, not an entity, and ii) how they could be treated as a partnership not as a corporation by Tax Agency, in spite of their legal entities.Also in England, enacting Limited Liability Partnership Act of 2000, some strange provisions are made, such that i) limited liability partnership is a body corporate having its own legal entity distinct from partners, and ii) it should be treated as a partnership, not a corporation, in LLP act which is an organization law, other than in tax laws.