解散事例からみた農業法人への戦略的廃業概念の適用可能性

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抄録

The purpose of this paper is to clarify the reasons why agricultural corporations decide to dissolve and how the succession of management resources and the liquidation of debts are affected. To this end, cases of dissolution of arable corporations were investigated. The results of the study revealed that in the dissolution process of agricultural corporations, it is important for the relatives to approach the manager and that the manager takes action to encourage succession to relatives and others. It was also suggested that if smooth succession of management resources and liquidation of liabilities can be carried out, the awareness of maintaining the management of the corporation will decrease for the managers who go out of business, and there will be more room for them to choose the method of dissolution.