日本股东代表诉讼制度的缺漏及其修改动向

摘要

Japanese lawmakers made a series of revision and adjustments on anti-monopoly law, company law and the systems of tax and accounting in order to fulfill the needs of enterprises, implement group management, reduce the transaction cost in the process of enterprise, restructure and strengthen the supervision of enterprise. The adjustment of the legal system exposed new problems of Japanese modern shareholder representative litigation system which has been turning mature and perfect after more than 60 years evolution. Japan’s lawmakers tried to introduce multiple systems, so as to make up the imperfection of legal system and strengthen the enterprise management. We should attach more importance to the systematism, coordination and interaction among institutions by observing and researching the institutional arrangement and adjustment of Japan’s shareholder representative litigation system.%日本立法者为了满足企业实施以母子公司关系为组织结构的企业集团化经营的需求，降低企业重组过程中的交易成本，加强对企业集团经营的监督，对《反垄断法》、《公司法》（商法）及会计、税务制度进行了一系列的修改与调整。这些法律制度的调整，使经过六十多年的演变已日趋成熟与完善的日本现行股东代表诉讼制度又暴露出了新问题。为弥补该制度缺漏，强化企业集团治理，日本立法者试图引入多重代表诉讼制度。通过观察及研究日本股东代表诉讼制度的制度安排及其调整可以引起我们在进行制度设计与选择时对制度的系统性、协调性及其制度间相互影响的重视。