集合體作為歸責主體（譯文）

Collective as a Subject of Imputation

歸責概念源自啟蒙時期，並且承認集合體作為歸責主體。本文解釋了「道德性的人格」(persona moralis composita)此一必要概念，同時展示了其各種應用，特別是法人的可罰性。

The concept of imputation, as emerged in the Enlightenment, also recognises collectives as subjects of imputation. The article explains the necessary concept of persona moralis composita and shows various applications. In particular, the criminal liability of legal persons can be justified in this way.