The legal theory of partnership in England

合伙型有限责任公司，如美国的有限责任公司和日本的yuugen sekinin jigyou jiguiai等，虽然合伙被认为是一种集合体，而不是一个实体，但如何将其视为稳定的法律的实体，如何以自己的名义对抗其财产，（2）尽管它们具有法律的实体，但税务机关如何将其视为合伙而不是公司。同样在英国，2000年颁布的《有限责任合伙法》也作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，拥有自己的法律的实体，与合伙人不同，以及ii）在有限责任合伙法案中，它应被视为合伙，而不是公司，该法案是一项组织法，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.