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《日本公司法》(简称《公司法》)颁布之前,根据《日本商法典》以及《有限公司法》的规定,日本的公司被划分为人合公司、资合公司、股份公司和有限公司。但是2006年5月1日开始实施的《公司法》沿袭了传统的人合公司、资合公司、股份公司等类型的同时,创设了“合同公司”的新公司类型,但废除了《有限公司法》,也就是说,日本现在不能再设立新的有限公司,对于既存的有限公司在《日本公司法》简称《司法法》实施之后,只被视为《公司法》上的股份公司继续存在。为了便于理解现代日本公司法中的公司类型,本文设计了表1、表2的相关表格。
Prior to the promulgation of the Japan Company Law (the “Company Law”), Japanese companies were classified into Renhe Company, Fitch Co., Ltd., joint stock company and limited company under the provisions of the Japanese Commercial Code and the Limited Company Law. However, the Company Law, which came into force on May 1, 2006, has created a new type of company with “contract companies” while following the traditional types of people, companies and stock companies, but repealed “ Co., Ltd. Law ”, that is to say, Japan can no longer establish a new limited company now. Only after the implementation of the“ Japanese Company Law ”or the“ Judicial Law ”for an existing limited company is only regarded as a joint-stock company under the“ Company Law ” Continue to exist. In order to facilitate the understanding of the types of companies in the modern Japanese company law, this paper designs the tables in Table 1 and Table 2.