中小企業（法人）の区分論の一考察

区分の意義を中心に

抄録

In legal systems, although in many cases enterprises and corporations are classified and treated according to size, the purpose and need for such classifications are different depending on each law, making it difficult to unconditionally determine classification standards. This paper aims to clarify issues in relation to the classification standards of enterprises (corporations) in the protection and support of SME enterprises (corporations) through various laws and to discuss countermeasures for these issues. The authors’ awareness regarding these issues centers on why tax law requires classification suited to corporations of small-to-medium scale in tax systems for SME. The present paper investigates new standards for classifying SME (corporations) while providing an outline of classification standards in various laws. As a result, the following points have been clarified. First, while funds such as capital stock are used in corporate tax law, it is preferable to use market value as the standard in case of serious gaps. Furthermore, it is essential to combine funds such as capital stock with other logical standards as a new standard of classification. In so doing, while each type of industry must be subdivided, the decision must be based on the main business in the case of an integrated business entity.