母公司股東保護之研究

Abstract

本論文提供關於企業結合法制中母公司(控制公司)股東保護的問題及其 解決方案的理論性研究。 在制定法上,現行公司法制向來並未對母公司股東保護設有規範,而僅有 部分學說議論提及母公司股東地位的特殊性及其保護必要性。本論文即以結合 企業中的母公司股東保護問題為軸,試着藉由比較法上的分析,探尋該等問題 的本質。 在進行台灣及日本法制與學說的比較研究後,本論文認為,結合企業中的 母公司股東,其股東權將因單一企業取向的規範模式受到縮減甚至架空,因而 有復原其被縮減股東權的必要性。本論文亦自表決權(股東會議決權限)、帳 簿閱覽權與訴訟提起權等股東權的主要面向,提供對母公司股東權縮減問題的 各種可能的解決方案。 本論文認為,現行公司法制應盡可能在解釋論上實現母公司股東的保護, 並應在將來可能的公司法修正之際,就上述股東權的諸面向導入適合的母公司 股東保護的解決方案,以利企業結合法制研究的進一步展開。

This thesis provides a theoretical research about legal issues and corresponding solutions with regard to protection of parent company shareholders in law of corporate groups. In statutory law, there have been no rules for protection of parent company shareholders in current corporate laws, while some scholarly discussions mentioned the special status parent company shareholders have and the necessity to protect them. Focusing on issues about protection of parent company shareholders in corporate groups, this thesis attempts to find the nature of such issues through comparative legal analysis. By comparative researches on Taiwanese and Japanese corporate law sytems and theories, this thesis considers that, in corporate groups, the rights of parent company shareholders are being reduced or even nullified substantially by the single corporation--‐‑oriented model, and hence there could be a necessity to recover their reduced rights. This thesis also provides several possible solutions to the issues in major aspects of shareholder rights, such as voting right, inspection right, and right to bring derivative suit. This thesis has come to the conclusion that, in doctrinal interpretation of current corporate laws, the protection of parent company shareholders shall be fulfilled to the greatest extent, and appropriate solutions shall be imported with future amendments of corporate laws.