일본 회사법의 최근 동향 - 2014년 개정 회사법을 중심으로 -

This study investigates the amendments of companies acts revised in 2014 focusing on corporate governance, a parent and subsidiary companies, and corporate reorganization. In spite of sweeping in the world market for many years, growing fierce global competition has been threatening the power of Japan corporate, leading international competitiveness of Japanese corporate to be diminished. To meet the changes of international market, a number of Japanese corporate have made a progress for globalization by performing a variety of growth strategy, starting with M&A. Therefore, the impact of law amendments related with Japanese company acts could be considered significant on the perspective of these circumstance changes. According to the amendments, a regulation of 「Comply or Explain」, which has been expanded in the area of corporate governance structure internationally, has been introduced as legal norms. In specific, a dual system of regulation is adopted in which while basic regulations are set as a corporate act, a specific matter of listed company is delegated to self-regulatory such as securities exchanges. The implication of this study shows that Japanese corporate begins reviewing appropriate regulations for as Japan is by improving corporate values instead of inflexible and uniform law regulations.