| 關 鍵 詞： |
母公司股東權縮減；母公司董事責任；母公司股東會權限；二重代表訴訟；母公司董事對子公司監督義務 |
| 中文摘要： |
本文之目的，係針對母公司股東權縮減問題之解決方案，借鏡日本法之發展，探討我國公司法未來對此議題之處理方向。隨著集團企業與日俱增，無論其規模大小，集團企業中母公司行使控制權為當然之事，而向來眾人關注之焦點，往往是母公司濫用其控制權，導致子公司之利益受損，因此，如何保護子公司少數股東或債權人權益，一直是公司法學之重點。惟事實上，母公司股東因其股東權縮減，亦有受不當侵害之虞，國內實務上已有諸多案例可證，而就此議題，我國公司法學者雖提出諸多解決方案，例如擴大母公司股東會之決議事項，針對重要子公司之重大事項，亦有議決之權限，或者是引進二重代表訴訟，或者是擴大母公司股東之帳簿閱覽權範圍，或者是擴大資訊揭露之範圍等，惟多數方案仍有待法制之落實。而日本法對此議題之發展，除已有部分之立法成果外，另一個值得吾人關注之趨勢是，學界倡議建構母公司董事對子公司之監督義務作為解決方案之一，並在平成二十六年（西元二○一四年）日本公司法修正過程中有所檢討，其立法雖未成功，但其可行性已受肯定，而另一方面，司法實務上已有判決肯認此等監督義務之存在，惟在損賠金額之計算上，採取保守之立場。本文藉由日本法之現況與趨勢之介紹，提出我國關係企業法制處理此一議題之淺見。
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| 英文關鍵詞： |
Shrinking Shareholders’ Rights Within a Parent Company；Duty of Parent Company’s Director；Rights of Shareholders’ Meetings Within a Parent Company；Double Derivative Action；Parent Company Directors’ Supervision Obligations |
| 英文摘要： |
The purpose of this paper is to solve the problem of shrinking shareholder rights within a parent company by examining Japanese law, and to explore solutions for Taiwan’s company law. With an increasing number of group companies, regardless of size, it is very common to see parent companies exercise control over their subsidiaries. Parent companies have been known to abuse their control and power, resulting in damage to the interests of the subsidiaries. Corporate law has always focused on protecting the minority shareholders and creditors’ rights to subsidiaries. However, shareholders of the parent company have also suffered due to shrinking shareholder rights. We may find that there were many cases involving issues of domestic practice. Scholars of Taiwanese corporate law have proposed several solutions to resolve the problem. One of the proposed solutions is expanding the rights of shareholders’ meetings within the parent company, which means that resolutions recommended by shareholders’ meetings could be included in matters involving important subsidiaries. Other solutions include introducing double derivative action, expanding the scope of inspection, or disclosing information about shareholders’ rights within the parent company. These proposals have yet to be implemented by legislation. We could look at the experience of Japanese law. There have been some legislative achievements involving the issue. It is worth noting that scholars have advocated another solution, as well: constructing parent company directors’ supervision obligation for subsidiaries. The assertion was reviewed during the process of revising Japanese company law in 2014 and, although legislation was unsuccessful, its feasibility has been confirmed. There are, however, some judgments in which the obligation of director within parent company to supervise subsidiaries was recognized, adopting a conservative position regarding calculation of the amount of damages. Based on the current situation and trends within Japanese law, this paper provides a glimpse of the opinions regarding legislation of Taiwan’s group companies.
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| 目 次： |
壹、前言
貳、日本法之現況與趨勢
一、日本現行法之概況
二、日本法之新趨勢
參、我國對母公司股東權縮減問題之對應
一、對母公司股東權保護議題之現狀
二、檢視各種可能之解決方案
三、母公司董事對子公司監督義務之建構
肆、結論
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