The Derivation of Partnership-type Business Entities and its scheme of Limited Liability

美国的合伙型实体已经从20世纪10 ~ 80年代的主流理论--聚合理论的组织形式转变为20世纪90年代以来的主流理论--实体理论的组织形式。而有限责任公司作为合伙型实体的衍生物，以“复选框”规则和2006年修订的《统一有限责任公司法》为契机，摆脱了税法的限制，形成了更为自由的内部组织结构。最近，出现了新的争议，例如，关于系列LLC（LLC是LLC的一部分）。另一方面，在日本，由于不承认合伙会计，日本保护债权人的方法与美国不同，类似于公司（Kabusiki-Gaisha）的规定适用于JLLC（Goudou-Gaisha）和JLLP（Yugennsekinin-Jigyou-Kumiai）。

Partnership-type Entities in America has changed from organizations based on Aggregation Theory (mainstream theory in 1910's～1980's) that are not stable as modern business entity, to organizations based on Entity Theory (mainstream theory since 1990's). And LLCs were born as derivatives of Partnership-type Entities, released from restrictions of tax law, taking opportunities of check-the-box regulation and Revised Uniform Limited Liability Company Act of 2006, and became to make freer internal structure. Recently, new controversies, for example, about series-LLC (LLCs that is a part of a LLC) have been occurred. On the other hand, in Japan, since Partnership Accounting is not acknowledged, the method of protecting creditors in Japan is different from America, regulations similar to corporation (Kabusiki-Gaisha) governs to JLLC (Goudou-Gaisha) and JLLP (Yugennsekinin-Jigyou-Kumiai).