{"id":4467,"date":"2012-06-22T05:45:32","date_gmt":"2012-06-22T05:45:32","guid":{"rendered":"https:\/\/vila.es\/jpn\/?p=1460"},"modified":"2012-06-22T05:45:32","modified_gmt":"2012-06-22T05:45:32","slug":"%e9%85%8d%e5%bd%93%e4%b8%8d%e5%ae%9f%e6%96%bd%e3%81%ab%e8%b5%b7%e5%9b%a0%e3%81%99%e3%82%8b%e6%a0%aa%e4%b8%bb%e3%81%ae%e4%bc%9a%e7%a4%be%e9%9b%a2%e8%84%b1%e6%a8%a9%e3%81%ae%e9%81%a9%e7%94%a8%e3%81%8c20","status":"publish","type":"post","link":"https:\/\/vila.es\/ja\/uncategorized\/%e9%85%8d%e5%bd%93%e4%b8%8d%e5%ae%9f%e6%96%bd%e3%81%ab%e8%b5%b7%e5%9b%a0%e3%81%99%e3%82%8b%e6%a0%aa%e4%b8%bb%e3%81%ae%e4%bc%9a%e7%a4%be%e9%9b%a2%e8%84%b1%e6%a8%a9%e3%81%ae%e9%81%a9%e7%94%a8%e3%81%8c20\/","title":{"rendered":"\u914d\u5f53\u4e0d\u5b9f\u65bd\u306b\u8d77\u56e0\u3059\u308b\u682a\u4e3b\u306e\u4f1a\u793e\u96e2\u8131\u6a29\u306e\u9069\u7528\u304c2014\u5e7412\u670831\u65e5\u307e\u3067\u5ef6\u671f\u306b"},"content":{"rendered":"<p style=\"font-weight: bold; color: #555555;\">I. &#8211; \u5c0e\u5165<\/p>\n<p style=\"font-weight: bold; color: #555555;\">2012\u5e746\u670814\u65e5\u3001\u4e0b\u9662\u8b70\u4f1a\u306f\u6b63\u5f0f\u306b\u8cc7\u672c\u4f1a\u793e\u306e\u5408\u4f75\u53ca\u3073\u5206\u5272\u306b\u95a2\u3059\u308b\u60c5\u5831\u958b\u793a\u7fa9\u52d9\u306e\u7c21\u7d20\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u3092\u627f\u8a8d\u3057\u305f\u3002\u306a\u304a\u3001\u4fee\u6b63\u306f\u3059\u3079\u3066\u4e0a\u9662\u3067\u306e\u5be9\u8b70\u306e\u9593\u306b\u306a\u3055\u308c\u305f\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u8cc7\u672c\u4f1a\u793e\u6cd5\u53ca\u3073\u5546\u4e8b\u4f1a\u793e\u306e\u7d44\u7e54\u5909\u66f4\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u6539\u6b63\u3092\u901a\u3058\u3066\u3001\u5408\u4f75\u53ca\u3073\u4f1a\u793e\u5206\u5272\u306e\u6761\u4ef6\u3092\u7c21\u6613\u5316\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u30e8\u30fc\u30ed\u30c3\u30d1\u4ee4\u304c\u30b9\u30da\u30a4\u30f3\u306e\u6cd5\u5236\u5ea6\u306b\u3082\u5c0e\u5165\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u307e\u305f\u3001\u5f53\u8a72\u6cd5\u306f\u3001\u8cc7\u672c\u4f1a\u793e\u6cd5\u7b2c348\u6761bis\u306e\u9069\u7528\u30922014\u5e7412\u670831\u65e5\u307e\u3067\u5ef6\u671f\u3059\u308b\u3068\u3044\u3046\u7d4c\u904e\u63aa\u7f6e\u304c\u9644\u5247\u3068\u3057\u3066\u542b\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"font-weight: bold; color: #555555;\">II. &#8211; CONTENT OF ARTICLE 348 BIS OF CCA<\/p>\n<p>Since October 2, 2011 article 348 bis of CCA states that starting from the fifth fiscal year, as from the time of registration of the company with the Companies Registry, the partner who voted in favour of the distribution of company profits shall have the right to exit the company if the general partner\u2019s meeting does not agree the distribution as a dividend, of at least a third of the profits obtained during the previous fiscal year derived from the operation of the corporate purpose, provided that said profits are legally distributable.<\/p>\n<p>For more information on the content of article 348 bis of CCA please\u00a0<a style=\"color: #2b5596;\" href=\"https:\/\/vila.es\/index.php?option=com_content&amp;view=article&amp;id=70:la-distribucion-de-dividendos-y-el-derecho-de-separacion-de-los-socios-&amp;catid=5:destacados-articulos&amp;Itemid=216&amp;lang=ja\" target=\"_blank\" rel=\"noopener noreferrer\">click here<\/a>.<\/p>\n<p>III. &#8211; CONCLUSION<\/p>\n<p>The suspension of the article in question is a response to an amendment made by the Catalan Parliamentary Group (Converg\u00e8ncia I Uni\u00f3) on the grounds of a Green Paper published by said Parliamentary Group and unanimously passed by the Congress\u2019 Finance and Competitivity Commission on March 14, 2012. This urged the Government to \u201cto study and boost, within the framework of the new Commercial Code that is being developed by the Ministry of Justice, the necessary legislative measures to be introduced into the Capital Companies Act in order to, without prejudice to the right of exit and the right of distribution of legally distributable dividends arising from the operation of the corporate object which assists minority shareholders, avoid that unlisted companies may fall into difficult financial situations.\u201d<\/p>\n<p>Consequently, the suspension of article 348 bis of the CCA responds to the attempt to buy time until the development and approval of the new Commercial Code, which shall also deal with this corporate phenomenon of distribution of dividends to minority shareholders.<\/p>\n<p style=\"font-weight: bold; color: #555555;\">\u3088\u308a\u8a73\u7d30\u306a\u60c5\u5831\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u4e0b\u8a18\u307e\u3067\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"font-weight: bold; color: #555555;\"><a style=\"color: #2b5596;\" href=\"https:\/\/vila.es\/index.php?option=com_content&amp;view=article&amp;id=43&amp;Itemid=174&amp;lang=ja\" target=\"_blank\" rel=\"noopener noreferrer\">\u30e9\u30e2\u30f3\u30fb\u30de\u30cb\u30e3<\/a>:\u00a0<a style=\"color: #2b5596;\" href=\"mailto:rmt@vila.es\">rmt@vila.es<\/a><\/p>\n<p style=\"font-weight: bold; color: #555555;\">2012\u5e746\u670822\u65e5<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. &#8211; \u5c0e\u5165 2012\u5e746\u670814\u65e5\u3001\u4e0b\u9662\u8b70\u4f1a\u306f\u6b63\u5f0f\u306b\u8cc7\u672c\u4f1a\u793e\u306e\u5408\u4f75\u53ca\u3073\u5206\u5272\u306b\u95a2\u3059\u308b\u60c5\u5831\u958b\u793a\u7fa9\u52d9\u306e  [&#8230;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-4467","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - 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