公司分割之台日比較法研究

Abstract

由於討論公司分割制度的文獻已相當豐富，本篇論文將著重於以下議題：（1）公司分割下債權人保障制度（2）公司分割與營業讓與之異同（3）組織再造行為之先期制止請求權（4）公司分割下勞工保障。而2015年適逢台灣企業併購法及日本公司法修法，兩國在公司分割制度上均有重大變革，本篇論文除針對日本新近公司分割法制重要議題進行介紹外，並對新法下台灣公司分割相關議題提出分析與建議，以期對我國公司分割法制略盡綿薄貢獻。

Discussion on Spin-Off is well-developed and there are abundant articles on such topic. This thesis focuses solely on the following issues: (1) Creditor protection system in Spin-Offs; (2) Differences between spin-off and business transfer; (3) Injunction against M&A; (4) Protection toward labors in Spin-Off. Both Taiwan and Japan have significant amendments on Business Mergers and Acquisitions Act and the Company Act in 2015 respectively. Apart from introduces briefly on the new Spin-off systems in Taiwan and Japan, the author analyzes and proposes recommendations on the Spin-Off under new act in Taiwan based on the aforementioned four issues. With such review, the author hopes to contribute to facilitat Spin-Off in Taiwan.