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第３回　「有限会社の今後｣

　第２回コラムの記述の有限会社について、少し説明不足で、読まれた皆様が誤解されるといけませんので、このブログを追加しておきます。

　この新会社法施行後は有限会社の設立ができないというわけでして、既存の有限会社については新会社法施行後も従来の規律を維持するための経過措置を設けるようになっていますので、存続は可能です。

　これに併せて、今の有限会社が新会社法に基づく株式会社へ移行するための経過措置も設けるとなっています。

　そこで、これらの表現を総合して推察すると、

１．新会社施行後は、新しい制度の株式会社としての設立となり、有限会社はなくなる。

２．それまでに設立された有限会社（現行の有限会社)は、旧有限会社規定を有効とする経過措置を設け、一定期間の存続（例えば5年間など)を認めるとともに、

３．その経過措置期間内に新会社法に基づく株式会社への組織変更を円滑にするための簡素な組織変更手続規定の経過措置を活用して、新制度の株式会社への移行を促すようにするのでは、なかろうか。

４．そして、その組織変更手続きを取らずにその一定期間を過ぎれば、その会社は閉鎖されるのではなかろうか。

　上記、４点は要綱案の記述と当職による法務省へのヒアリングに基づいておりますが、あくまで私の個人的な推察であることをご了解ください。

　要綱案では、「第2部株式会社関係｣の「第1総論｣の中に以下のように記載されているのみであり、第２の章以下にはかかる有限会社に関する記載はありません。

～要綱案抜粋～

「３　現行の有限会社法に基づき設立された有限会社については、会社法施行後も引き続き従前の規律を維持するための所要の経過措置を設けるものとする。
（注)現行の有限会社法に基づき設立された有限会社が会社法に基づく株式会社に移行するための所要の経過措置を設けるものとする。｣

今後の予定：
2005年2月　要綱決定。
2005年３月　通常国会へ法案提出。
国会での審議を経て、2006年あるいは2007年あたりで施行予定。（あくまで推測、国会審議次第です。)

2004-12-10 (Fri) | 石田秀明

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