The main purpose of this article is to examine the recent revision of Corporate Law System, especially on the Company Auditor System in Japan. It was 1899 that modern commercial code containing the regulation about company system has enacted before ne...
The main purpose of this article is to examine the recent revision of Corporate Law System, especially on the Company Auditor System in Japan. It was 1899 that modern commercial code containing the regulation about company system has enacted before new ‘Uniform-Company Code’ in 2006. Since then, Japanese company law had a very big problem about controller-system what is called ‘Corporate Governance’. Therefore, revision of controller system through improving the Company Auditor System has been continued over many years. The company law revision under existing condition is also one of such the flows. However, unless the policy which makes a new system coexisting of the thought of self audit, which it has potentially in company law of Japan, is found at all, there is nothing for fundamental solution very much.