〈Articles〉Shareholders’ Rights to Inspect Account Books/Materials of Stock Companies ―Chronicle of Law Revisions, Discrepancy Between the Purpose and Practical Functions of the System―

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  • 〈論文〉株式会社における株主の会計帳簿閲覧謄写請求権―法改正の変遷と制度趣旨・機能の不一致―


[概要]会社法上,株主は計算書類等に加えて,それら書類作成のもととなった会計帳簿等の直接の閲覧謄写請求もできる。この制度は,株主が取締役等に対する監督是正権の実効性を高めるのに役立つものの,制度趣旨通りには利用されていない側面も見られる。本稿は,会計帳簿閲覧謄写請求権に関する問題の原因をよりよく知るために,制度創設から現在に至るまでの制度趣旨及び法改正の変遷を再確認する。また,そこには現れない実質的な変化や実際の機能を探るために,裁判例と学説も詳しく比較対照して本制度の問題点へと迫る。以上の検討に基づいて,本稿は,会計帳簿閲覧謄写請求権の制度趣旨と実際の機能との間に不一致があることを確認する。 [Abstract] Shareholders of stock companies have legal rights to inspect directly not only financial statements (balance sheets, profit-and-loss statements, detailed statements, etc.) but also account books/materials. These rights help shareholders to supervise and correct directors and officers. But, these rights are not being used as their intended purpose. This paper surveys all amendments of Commercial Code and Companies Act as to these rights to clarify problems of this system. In order to reveal substantial changes and practical functions, this paper also investigates case laws and theories carefully. Based on the above considerations, the author demonstrates the discrepancy between the purpose and practical functions of the system.

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