論法人

On Juristic Person

法人制度的價值在于解决非自然人參加法律關係時的人格和能力問題，目的是適應社會經濟政治發展的需要，使越來越多以非自然人名義從事活動的主體合法化，達到“鐵打的軍營流水的兵”之效果，從而突破自然人的局限。法人制度都是具體的，依任何法律或法律部門成立的法人，當然可以依法參加各法律部門的法律關係。不同法律部門對法人的關注和調整各有側重，法人制度無須“頂層”的框架或規則，不必在部門法中規定法人的條件和一般規則。法人是否營利主要爲稅法所關注，而與法人的事業及其經營性、公益性無必然聯繫，不應將其作爲法人之法律調整基準。 The value of the juristic person system, lies in solving the problem of personality and ability when the non-natural person participates in legal relation. The purpose of the system is to meet the need of the develop­ment of society, economy and politics, so more and more subjects in the name of non-natural person will be legalized, then it can achieve the respected effect of “fixed military camp but floating soldiers, and break the limitation of natural person. The juristic person system is specific, established under any law or division of law, meaning it can participate in the legal relation among any division of law, but different division of law focus and adjust in different emphasis and level about juristic persons. So there is no need for top frame or rules for the system, and the condition or general rule in any division of law is unnecessary. The question whether a juristic person profits or not is mainly concerned by the tax law, and it has nothing to do with the business of a juristic person and its operation or public benefit, so a juristic person is profit able or nonprofit able should not the baseline in its adjustment of law.

The value of the juristic person system, lies in solving the problem of personality and ability when the non-natural person participates in legal relation. The purpose of the system is to meet the need of the develop­ment of society, economy and politics, so more and more subjects in the name of non-natural person will be legalized, then it can achieve the respected effect of “fixed military camp but floating soldiers, and break the limitation of natural person. The juristic person system is specific, established under any law or division of law, meaning it can participate in the legal relation among any division of law, but different division of law focus and adjust in different emphasis and level about juristic persons. So there is no need for top frame or rules for the system, and the condition or general rule in any division of law is unnecessary. The question whether a juristic person profits or not is mainly concerned by the tax law, and it has nothing to do with the business of a juristic person and its operation or public benefit, so a juristic person is profit able or nonprofit able should not the baseline in its adjustment of law.