NAO News letter August 8, 2006

新会社法-平成１８年５月１日施行　No．２

会社の機関設計が変わります。

改正前
株主総会＋取締役会(３人以上）＋監査役（１人以上）
　　↓
改正後（株式譲渡制限会社*の場合）
株主総会＋取締役（１人以上）
株主総会＋監査役（１人以上）
株主総会＋取締役会（３人以上）＋監査役か会計参与（１人以上）
などの機関設計が選択できます。

*株式譲渡制限会社(非公開会社）･･･すべての株式に譲渡制限規定がある会社。定款に「当会社の株式を譲渡するには、会社の承認を得なければならない」という規定を設けている。株式譲渡制限会社には取締役会を置かなくてよいというメリットがあります。


Corporate law revision - effective from May 1, 2006　No.2
According to the corporate law revision, corporate organizational structure was changed.
[before revision]
General Meeting of Shareholders
+
Board of Directors (three people or more)
+
Statutory Auditors (one people or more)

[after revision] Company with restriction of transfer of shares* have the options like followings.
A. General Meeting of Shareholders + Director (one people or more)
B. General Meeting of Shareholders + Statutory Auditors (one people or more)
C. General Meeting of Shareholders + Board of Directors (three people or more) + Statutory Auditors or Kaikei Sanyo (Accounting Advisor) (one people or more)

*Company with retriction of transfer of shares (closely-held corporation) Company which has transfer limitation for all stocks. (Regulations "Transfer of shares of the Company shall be subject to approval by the Board of Directors" have been installed in the articles of incorporation.) One of the advantages for the cly-held corporation is that they may not need to set up the Board of