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一、引言2005年修改的日本现行公司法承继了原《日本商法典》第一编第二章“股份公司”的规定,在资本制度方面也同样,只是对原《日本商法典》的规定作了若干修改。因而,公司法的资本制度与原资本制度相比多少有一些变化。众所周知,公司法的资本制度起源于大陆法系公司法,而欧洲各国近来围绕着欧盟第2号指令(规定了公司资本制度的相关内容)的修订也存在争议。~①大家普遍认为,欧洲的学界与各委员会意见的大趋势是或放宽或废除原有的对公司资本的严格规制。~②笔者认为中国公司法最近一次的修订~③有可能是受到了日美公司法制的影响,但也有可能是受到了欧洲近期
I. INTRODUCTION Japan’s current company law, which was revised in 2005, has inherited the provisions of Chapter II of the Japan Commercial Code, Chapter 2, “Stock Company”. The same applies to the capital system, only to the original “Japanese Commercial Code” The provisions made a number of changes. Thus, there is some variation in the capital system of company law from the original capital system. It is well-known that the capital system of company law originates from the civil law company law, and the recent revision by European countries around the EU directive No. 2, which sets out the content of the company’s capital system, is also in dispute. It is generally agreed that the general trend of the opinions of academics and commissions in Europe is to relax or repeal the original strict rules on the capital of the company. ~ ② The author believes that the latest revision of the Chinese company law ~ ③ may be affected by the legal system of Japan-US companies, but may also be affected by the recent European