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明治期における商法会計制度論 A Study of Legal Financial Accounting of the Japanese Commercial Code in the Meiji Period 松尾, 俊彦 Matsuo, Toshihiko この論文は国立情報学研究所の電子図書館事業により電子化されました。 Legal financial accounting of the Japanese Commercial Code (商法会計制度) Limited company (株式会社) The prescription of property value (財産評価規定) Creditors' protection (債権者保護) application/pdf The purpose of this paper is to investigate legal financial accounting of the Japanese Commercial Code，but here I limit the discussion to the Meiji Period. Liablity in companies changed from unlimited liability to limited liability，and therefore I notice that protection of creditors' interest changed in the Meiji Period. In establishing The Japanese Commercial Code，the first limited company has prescribed in Japan. It is because the concept of creditors' protection in a limited company caused to institute the prescription of property value. I think that it is important to investigate the concept of creditors' protection. After that，the prescription of property value changed many times，so it is especially important to consider the change. 呉大学社会情報学部 1996-11-30 jpn departmental bulletin paper VoR https://doi.org/10.60171/00005138 https://hbg.repo.nii.ac.jp/records/5145 10.60171/00005138 AN10586239 13418459 社会情報学研究 2 123 135 https://hbg.repo.nii.ac.jp/record/5145/files/ksis2_123-135.pdf application/pdf 1.2 MB 2023-05-30