{"created":"2023-11-08T01:34:53.858892+00:00","id":2000271,"links":{},"metadata":{"_buckets":{"deposit":"cacfbd7f-b405-4f94-84e5-e7da0b2d34e1"},"_deposit":{"created_by":42,"id":"2000271","owners":[42],"pid":{"revision_id":0,"type":"depid","value":"2000271"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:02000271","sets":["14:2667:1697004343623"]},"author_link":[],"item_1693381679919":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"report","resourceuri":"http://purl.org/coar/resource_type/c_93fc"}]},"item_30001_bibliographic_information17":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicNumberOfPages":"7","bibliographic_titles":[{"bibliographic_title":"科学研究費助成事業研究成果報告書 (2022)","bibliographic_titleLang":"ja"}]}]},"item_30001_creator2":{"attribute_name":"研究代表者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"34419","affiliationNameIdentifierScheme":"kakenhi"}],"affiliationNames":[{"affiliationName":"近畿大学","affiliationNameLang":"ja"},{"affiliationName":"Kindai University","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"千手, 崇史","creatorNameLang":"ja"},{"creatorName":"Senzu, Takashi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"80631499","nameIdentifierScheme":"e-Rad"}]}]},"item_30001_description8":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"まず、株主が直接会社情報を取得する「直接型」制度について、日本の計算書類・会計帳簿それぞれの閲覧謄写制度の問題点を検討した。次に、直接型制度のモデルとなったアメリカの法制度を検討した。その結果、アメリカ法は判例法理等で情報漏洩防止の仕組みがある程度確立しており、日本法にはそれがないという問題点が明らかになった。そこで、その問題点への対応策を求めて、守秘義務を負った弁護士等に会社調査をさせる「間接型」制度であるイギリス法を検討した。イギリスの制度は情報漏洩が少ない上に、行政権の裁量によって大変強力な調査権等の行使が可能であることが判明した。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"First, I examined the problems on inspect systems of financial statements and account books/materials on Japanese Companies Act with regard to the \"direct\" system in which shareholders obtain company information directly. After that, I examined the U.S. Corporation Law, which served as a model for the Japanese system. As a result, it became clear that American system (especially case law) had established the system for preventing information leakage to some extent, whereas Japanese law does not. Therefore, in order to find a solution to these problems, we examined the U.K. Companies Act, which is an \"indirect\" system that allows lawyers, etc., who are obligated to maintain confidentiality, to conduct company investigations. It was found that the system of U.K. are less prone to information leaks and allows the exercise of very strong investigative rights at the discretion of the administrative power.","subitem_description_language":"en","subitem_description_type":"Abstract"},{"subitem_description":"研究分野：商法（会社法）","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_30001_file22":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","filename":"19K13576seika.pdf","format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kindai.repo.nii.ac.jp/record/2000271/files/19K13576seika.pdf"},"version_id":"7c970a8e-f818-4b9e-8172-678d9e29de67"}]},"item_30001_funding_reference15":{"attribute_name":"助成情報","attribute_value_mlt":[{"subitem_award_numbers":{"subitem_award_number":"19K13576","subitem_award_uri":"https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-19K13576/"},"subitem_award_titles":[{"subitem_award_title":"株主の取締役に対する会計情報の開示請求権：最適な制度設計のための比較制度研究","subitem_award_title_language":"ja"},{"subitem_award_title":"Shareholders' Rights to Inspect Accounting Information to Directors: Comparative Law Studies for Optimal Legal System Design","subitem_award_title_language":"en"}],"subitem_funder_names":[{"subitem_funder_name":"独立行政法人日本学術振興会","subitem_funder_name_language":"ja"},{"subitem_funder_name":"Japan Society for the Promotion of Science","subitem_funder_name_language":"en"}]}]},"item_30001_language10":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_30001_subject7":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"計算書類","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"会計帳簿","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"閲覧謄写請求権","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"業務財産（執行）検査役","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"アメリカ法","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"帳簿・記録開示請求権","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"イギリス法","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"検査役","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_30001_title0":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"株主の取締役に対する会計情報の開示請求権：最適な制度設計のための比較制度研究","subitem_title_language":"ja"},{"subitem_title":"Shareholders' Rights to Inspect Accounting Information to Directors: Comparative Law Studies for Optimal Legal System Design","subitem_title_language":"en"}]},"item_30001_version_type12":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_title":"株主の取締役に対する会計情報の開示請求権：最適な制度設計のための比較制度研究","item_type_id":"40001","owner":"42","path":["1697004343623"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-11-08"},"publish_date":"2023-11-08","publish_status":"0","recid":"2000271","relation_version_is_last":true,"title":["株主の取締役に対する会計情報の開示請求権：最適な制度設計のための比較制度研究"],"weko_creator_id":"42","weko_shared_id":-1},"updated":"2024-10-23T00:48:24.526489+00:00"}