明治期における商法会計制度論

概要

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The purpose of this paper is to investigate legal financial accounting of the Japanese Commercial Code，but here I limit the discussion to the Meiji Period. Liablity in companies changed from unlimited liability to limited liability，and therefore I notice that protection of creditors' interest changed in the Meiji Period. In establishing The Japanese Commercial Code，the first limited company has prescribed in Japan. It is because the concept of creditors' protection in a limited company caused to institute the prescription of property value. I think that it is important to investigate the concept of creditors' protection. After that，the prescription of property value changed many times，so it is especially important to consider the change.
1996-11-30