滥用公司分立制度下法人格否认法理之适用——日本法的理论与实践

A Study on the Judicial Application of "Disregarding of Corporate Personality" Theory under the Abuse of Corporate Division System:The Theory and Practice of Japanese Law

日本的法人格否认法理是通过实务中的适用而逐步成为公司制度中用以保障债权人利益的机制的。这一法理主要适用于法人格形骸化和滥用两种场合,尤以后者为多,在适用上强调同时具备支配和不法目的两方面要件。自2010年首次适用于涉及滥用公司分立制度的案例中以来,在弥补诈害行为撤销权等制度的不足,保障债权人利益方面发挥了独特作用。学者结合实务探讨了该法理在这一特定领域适用要件的构成,认为应对之予以弹性的适用,并出现突破判决效力相对性的趋势。新增订的直接履行请求权实际上部分发挥了对法人格否认法理的替代功能,但两者在实务中的关系仍有待未来的进一步观察。在强化对公司分立情形下的债权人合法利益的保障方面,日本法的理论与实践对我国也有一定的借鉴价值。

In Japan,the theory of disregard of corporate personality has become an important system of safeguard the interests of creditors by the application of the courts.In application of the disregard of corporate personality theory,two types have been identified.Since 2010,this theory has played a function to make up the deficiencies of the existing systems and protect the interests of creditors.Based judicial practice,scholars have examined its essential conditions,scope and result of application and stood that it should be applied flexibly in the company division cases.In judicial practice,some cases have already broken the principle of res judicata.In fact,as a new system adopted in 2014,the right to direct performance has played an alternative function to the disregard of corporate personality theory,but the trend of relationship between them is still to be further observed in the future.In terms of strengthening the protection of the interests of creditors,the theory and practice of Japanese law is a good reference for us.