日本公司法上的法人人格否认法理及其应用

在日本 ,法人人格否认法理的适用情形有公司法人人格被滥用和完全形骸化两大类型。本文介绍了日本法人人格否认法理的沿革、涵义、法律根据、适用情形、适用要件、效果、范围等问题 ,并结合判例介绍了该法理在日本审判实践中的应用。对我国法人人格否认理论的确立提出了一些建议。

In Japan, in application of the doctrine of piercing corporate's veil, two types have been identified. This article examines issues of changes and developments of the doctrine of piercing corporate's veil, its meaning, legal ground, application, essential conditions and result of application, and scope of application. Cases have also been addressed to provide readers with a birds-eye view of the application of the doctrine in judicial practice in Japan. Following the examination of the doctrine, the author makes several suggestions for the establishment of the doctrine of piercing corporate's veil in China.