閉鎖性股份有限公司之研究

Research the Clored Held Company

面對全球經濟萎縮，國際企業的高度競爭，科技新創產業的扶植與推廣是台灣下世紀是否可以脫離今日經濟困境的重要政策。為此，政府放寬企業組織形式以迎合科技新創產業的需求，2014年先制定有限合夥法允許有限合夥法人的設立;其後又修正公司法，於股份有限公司章的第13節增修閉鎖性股份有限公司，此節共14條，係一般股份有限公司「特例性」之立法，其對企業是相對陌生的規定，尤其對有志採行此種形態設立新公司，或概擬將原有限公司或不公開發行股份有限公司變更組織為閉鎖性股份有限公司之企業經營者。本文試圖從宏觀角度就問鎖性股份有限公司之設立加以解析，並提出檢討。 Facing the global economic regression and the intense of competition of international enterprise, the government intent to support and promote technic new creative enterprise in order to overcome the predicament of economic. For the purpose, the legislative promulgate “The Limited Partnership Law＂ in May 2015, amend the Corporation Law Chapter 5, Section 13 articles 356-1~356-14 “The Closed Held Corporation＂ in July 1th, 2015. The Closed Held Corporation Articles in an exceptional article to general corporations. It is unfamiliar to the entrepreneur. This is the motive in the article to introduce generally how to newly create a Closed Held Corporation and from Limited Company, general Corporations change to Closed Held Corporation.