法人格否認の法理についての手続法上の問題
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概要
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Various views and theories, including a new Supreme Court decision, have so far collided about several procedural problems of disregard of the corporate fiction. Most of them, however, have consistently kept up opposition both to expanding Materielle Rechtskraft and Vollstreckbarkeit to the corporation or the person who backs it up and to dismissing Widerspruchsklage, though it is theoretically and practically impossible to draw persuasive conclusions in this way. The aim of this paper is to formulate a new theory, examining and classifying those views and theories, and especially emphasizing not only the importance of expansion of Materielle Rechtskraft and Vollstreckbarkeit but also that of dismissal of Widerspruchsklage. This paper consists of the following sections. 1. Introduction 2. Disregard of the Corporate Fiction and Expansion of Materielle Rechtskraft and Vollstreckbarkeit 3. Disregard of the Corporate Fiction and Dismissal of Widerspruchsklage 4. Conclusion