会社法における事業報告・財務報告の開示と責任 　－有限責任の対価ー

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  • カイシャホウ ニ オケル ジギョウ ホウコク ザイム ホウコク ノ カイジ ト セキニン ユウゲン セキニン ノ タイカ

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The Companies Act of 2005 (“the Act”) does not sustain the minimum stated capital structure. The basic philosophy underlying the deregulation of legal capital requirements was that the requirements were not effective in protecting corporate creditors. Instead of the legal capital requirements, the Act provides the new disclosure system in order to protect creditors and minority shareholders. In this paper, I will examine the disclosure system under the Act including the 2004 amendment of Securities Exchange Act which imposed strict liability on issuers who made misstatements in certain periodic disclosure documents. I recognize the necessity of the disclosure system under the Act. However it will not be sufficient to protect the corporate creditors who are torts creditors, who do not have sufficient bargaining power over the corporation and the stakeholders. We need to observe those problems under the new disclosure system and corporate governance disciplines.

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