詳細検索結果
以下の条件での結果を表示する: 検索条件を変更
クエリ検索: "商人" 商法
1,020件中 1-20の結果を表示しています
  • 沓掛 和男
    四日市大学論集
    1991年 3 巻 2 号 137-146
    発行日: 1991/03/25
    公開日: 2019/12/01
    ジャーナル フリー
  • 西原 寛一
    法哲学四季報
    1951年 1951 巻 9 号 114-142
    発行日: 1951/10/20
    公開日: 2008/11/17
    ジャーナル フリー
  • 経営診断にのぞんで
    松原 冨雄
    日本経営診断学会年報
    1976年 8 巻 75-80
    発行日: 1976年
    公開日: 2010/06/15
    ジャーナル フリー
  • 森川 治人
    産業教育学研究
    2001年 31 巻 2 号 29-36
    発行日: 2001/07/31
    公開日: 2017/07/18
    ジャーナル フリー
    近代の学校教育としての商業教育は、明治8年創立の
    商法
    講習所でおこなわれた模擬実習としての「商業実践」科にはじまる。「商業実践」科の内容は、「簿記」の学習から商業活動に関するもろもろの知識・技能の習得を基礎として、その上に商取引の実習を重ねる構造であった。商業学校は、その後、第一種・第二種、甲種・乙種という種別を制度的につくり、明治期をつうじて発展した。実習科目としての「商業実践」科は、その間、商業学校学科課程の不可欠の科目として位置ついた。ここでは、なかでも、甲種商業学校における「商業実践」科の構造と性格を分析する。
  • 不動産判例研究会
    日本不動産学会誌
    2018年 32 巻 2 号 144-
    発行日: 2018/09/28
    公開日: 2019/09/28
    ジャーナル フリー
  • 税制改革論を中心に
    南森 茂太
    経済学史研究
    2008年 50 巻 1 号 62-78
    発行日: 2008/07/31
    公開日: 2010/08/05
    ジャーナル フリー
    Takahira Kanda, with his lifelong interest in economic problems, was a pioneering scholar, teacher, and translator of Western economics in Japan. His Keizai shogaku [Elementary Economics] (1867), for which he translated Western-language sources, is particularly well-known. But it is an earlier work, Noshoben [An Exact Explanation of an Agrarian Nation and a Merchant Nation], published in 1861 that is the focus of this paper. In this book, Kanda's economic thinking appears radical by the standards of the time. It has drawn the attention of economic historians for what they see as a liberal side, and its arguments have often been compared with Western economics. What scholars have tended to overlook, however, is the side of Noshoben that clearly reflects the economic thought prevailing in Japan at the time.
    Contrary to the current image of Noshoben, this paper attempts to demonstrate that Kanda's thought was largely based on the economic thought of the Edo era. In that book, he argued that taxes on farmers were the cause of the budget deficit and the poverty of farmers, and that those conditions invited aggression by foreign countries, which meant, he said, the necessity of reforming the existing tax system. He proposed tax reform by treating revenue from farm products as commercial profits, and he argued that promoting foreign trade would be effective to increase commercial profits. Those ideas were not new. We can find them in the work of Toshiaki Honda, for example, who wrote most of his treatises in the late 18th century. Nonetheless, Noshoben had considerable originality. For instance, while many Edo era economists regarded merchants as wily and untrustworthy, encouraging the shogunate or feudal rulers to maintain strict control over trade with foreign countries, Kanda recognized the important role merchants could play in external trade, and, consequently, in strengthening the domestic economy. His idea of imposing a tax on the profits of merchants was radical at that time.
  • 間宮 国夫
    社会経済史学
    1963年 29 巻 2 号 138-158
    発行日: 1963/05/15
    公開日: 2017/08/10
    ジャーナル オープンアクセス
    The Shoho-Ji, which was established within the jurisdiction of the Treasury of the Meiji government in 1868, aimed at controlling the whole organization of internal trade and this had its origin in the Fukui clan where Kimimasa Yuri carried out a similar economic policy for the same purpose at the and of the feudal period. This article aims to make clear the organization and function of the branch office of Shoho-Ji in Yokohama. Members of the Yokohama branch office consisted of twe different types of merchants : that is, such authorized city merchants as Mitsui. Kashima, Ono and Shimada, and such local traders living in Yokohama as Mogi, Hara and Yoshida. This fact means that the Shoho-Ji aimed to control the internal trade by making use of social credit and the mercantile experience of both groups of merchant. Of the members of the office, the greater part were merchants engaged in the export of raw silk and silkworm-egg cards. This was natural since Yokohama's hinterland produced these export items. Government promissory notes (Kin-ken), which were loaned to merchants to cover operating expenses, amounted to 353,000 ryo and this was equal to eighty-two percent of the total expenditure of the Yokohama office. It is often thought that the government promissory notes were issued only for urgent military and political purposes, but, in fact, so far as the Yokohama office was concerned, the money was used to encourage business activities. Most of these funds fell into the hands of big merchants in Yokohama and local merchants who had close connection with them. However, as time passed, rivalry and the crash of interests between big merchants in cities and local merchants had become so severe that this lead to the bankruptcy of Shoho-Ji in spite of the government's strong desire to control them. This is thought that the establishment of national banks was a further outcome of government's policy to regulate the internal trade.
  • 商法講習所時代
    寺澤 恵
    英学史研究
    1987年 1987 巻 19 号 51-66
    発行日: 1986/11/01
    公開日: 2010/02/22
    ジャーナル フリー
    The internationalization of the Japanese economy is progressing very rapidly; Japanese companies are being closely intertwined into the network of the world economy. Business-English education should be reformed to cope with the drastic changes in this environment.
    In order to find how to deal with the situation we must study the history of education since the beginning of the Meiji Era. This paper is the first step in this study and is primarily focussed on the educational method used at Shoho Koshujo (1875-1984).
    Originally, all commercial subjects were taught there in English by an American, well-experienced in practical business education. Later, the emphasis was shifted toward first training students in Japanese for domestic business; but the English language was also taught extensively as preparation for their future study of foreign trade which was taught entirely in English. Commercial correspondence and business conversation were included in their study of foreign trade.
    This was the beginning of business-English education in Japan and we can learn valuable lessons through studying this program at Shoho Koshujo.
  • 多木 誠一郎
    協同組合研究
    2012年 32 巻 1 号 8-13
    発行日: 2012年
    公開日: 2023/02/03
    ジャーナル フリー
  • 神田 秀樹, 藤田 友敬, 後藤 元, 神作 裕之, 洲崎 博史, 山下 友信
    私法
    2011年 2011 巻 73 号 53-93
    発行日: 2011/04/30
    公開日: 2015/04/01
    ジャーナル フリー
  • 神崎 克郎
    私法
    1966年 1966 巻 28 号 175-181
    発行日: 1966/10/05
    公開日: 2012/02/07
    ジャーナル フリー
  • 小林 延人
    歴史と経済
    2009年 51 巻 4 号 16-34
    発行日: 2009/07/30
    公開日: 2017/08/30
    ジャーナル フリー
    The Commercial Office (Shoho-shi) and Trade Office (Tsusho-shi) are important for understanding the trade policy adopted by the Meiji Restoration government and much analysis has focused on these two departments, in particular on the study of the Exchange Company (Kawase-Kaisha). As a result, it has become commonly accepted that the "District-focused" system changed to a "Government enterprise" system. However, some issues in the study of the Trade Company (Tsusho-Kaisha) still remain unresolved, and the purpose of this paper is to reconsider the Tsusho-shi's trade policy through the example of the Trade Company of Nagoya (Nagoya Tsusho-Kaisha). In the early Meiji period, there were two important institutions in the Nagoya area: the Commercial Office and Enterprise Association (Shoho-Kaisho) and the Domestic Products Association (Kokusan-Kaisho). At first, the Shoho-Kaisho aimed to renovate and control the Kabunakama (merchant guilds of the Tokugawa period) and to provide financing for merchants, while the Kokusan-Kaisho aimed to facilitate business with remote areas. After the Shoho-shi was abolished in 1869, the Kokusan-Kaisho gradually took on the functions of the Shoho-Kaisho. Additionally, the Shoho-Kaisho and Kokusan-Kaisho issued local currency to supply needed low denomination bills. This local currency could be exchanged with Dajokan notes, enhancing monetary credit. However in April 1871, the Kokusan-Kaisho was replaced with a newly established institution, the Trade Company of Nagoya. The company attempted to exert control over Nagoya merchants by issuing licenses and by assigning a leader or Sewakata to each merchant group. In addition, the company collected money from merchants in Nagoya, and the pooled money was used as working capital (shinboku-ko). The local administration and merchants in Nagoya Prefecture played a central role in planning and implementing their own policies, and attempted to promote trade within the local area and with foreign countries. The trade policy adopted by the Restoration government focused mainly on overseas trade and neglected to take account of local benefit. Hence, some prefectures did not adhere to these policies and maintained their autonomy from the central government.
  • 南 健悟
    日本航海学会誌 NAVIGATION
    2019年 208 巻 55-59
    発行日: 2019年
    公開日: 2019/09/11
    研究報告書・技術報告書 フリー
  • 柚木 学
    社会経済史学
    1969年 35 巻 2 号 114-136,238-23
    発行日: 1969/06/20
    公開日: 2017/08/03
    ジャーナル オープンアクセス
    From the establishment of the Meiji government, industrial and commercial policy encouraged the promotion of domestic industry. The policy was called Shokusan-kogyo Seisaku. Its origin, however, is found in the end of the Tokugawa era. The first modern company in Japan was the Hyogo Company founded in 1867. This company was organized to trade with foreign countries in accordance with the opening of Hyogo harbor, in April 1867. For this purpose a western style company was thought appropriate by the shogunate. The members of the company were the big merchants in Osaka and the brewers from the Nada district. They invested their money in the company and we can think of it as a partnership. Moreover, paper money (Hyogo-fuda) was issued. This paper money was to finance the promotion of foreign trade. With the breakup of the Shogunate, the company disappealed. The new Meiji government looking for sources of revenue came to depend on the merchants and money exchangers of Kyoto, Osaka and Tokyo. The sources of revenue were called Kaikei-Motodate-Kin and financed various new economic activities through the Shoho-ji. In this manner the Shoho-ji planned to promote home production and regulate domestic industries. We can consider it an original form of the modern company or joint stock enterprise under government leadership.
  • ―商法の形成過程に対する考察を中心に―
    高野 裕郎
    イノベーション・マネジメント
    2021年 18 巻 247-263
    発行日: 2021/03/31
    公開日: 2021/03/31
    ジャーナル フリー HTML

    本論文では、法制史の先行研究において明らかにされた複数の

    商法
    案およびその審議の議事録を手掛かりとして、明治23年
    商法
    公布に至るまでの経緯、
    商法案の規定内容の変遷および商法
    計算規定に関する審議の内容を分析することにより、明治23年
    商法
    計算規定の制定の背景について考察した。

    本稿による考察の結果、明治23年

    商法
    計算規定の決定要因は、第1に、フランス・ドイツの
    商法
    を参考として、ロエスレルが財産目録・貸借対照表の作成および財産の時価評価を求めたこと、第2に、政治的・外交的理由から、その時最も現実的であった「ロエスレル草案」を原案とした
    商法
    の制定を政府が選択したこと、第3に、財産目録の作成と財産の時価評価規定に関して懸念があったものの、仮に
    商法
    計算規定の実施上の問題が生じた場合には、
    商法
    を早急に改正することで対応する方針とされたことという複合的な要因であったと言うことができる。

  • 2013年度法社会学会全体シンポジウム 「新しい『所有権法の理論』」に寄せて
    水林 彪
    法社会学
    2014年 2014 巻 80 号 86-115
    発行日: 2014年
    公開日: 2021/05/04
    ジャーナル オープンアクセス
    In 1947, Takeyoshi Kawashima published a groundbreaking book titled SHOYUKEN-HO NO RIRON (THEORY OF PROPERTY LAW). In the spring of 2013, a symposium was held to discuss how “A NEW THEORY OF PROPERTY LAW” might look if we update and revise Kawashima’s work and try to come up with a new theory. Because the draft of this paper was written as a comment to the symposium, Part I of this paper addresses the significance and problems of Kawashima’s classic work. In Part II, the author’s ideas for “A NEW THEORY OF PROPERTY LAW” are proposed. The significance of Kawashima’s work can be summarized in three points: one, it is a law-and-society piece, not a doctrinally analytical piece, of property law; two, it has a historical perspective; and three, it is dialectical. On the other hand, two problems can be observed: one, Kawashima equated modern law to capitalist law or law in the era of capitalism; and two, Kawashima paid insufficient attention to labor and commercial law. Historical analysis of these two central components of capitalist law and the economic basis out of which these laws emerged, yields a richer historical theory than Kawashima’s. By broadening our perspective from capitalist property to modern property, the author tries to overcome the problems of Kawashima’s work and presents his theory of both modern and contemporary property law.
  • 洲崎 博史, 佐久間 毅, 戸田 暁
    私法
    2009年 2009 巻 71 号 176-178
    発行日: 2009/04/30
    公開日: 2014/04/01
    ジャーナル フリー
  • 林 知己夫
    情報管理
    1974年 17 巻 6 号 458-459
    発行日: 1974/09/01
    公開日: 2016/03/16
    ジャーナル フリー
  • 岡村 祐次
    日本釀造協會雜誌
    1930年 25 巻 8 号 51-54
    発行日: 1930/08/15
    公開日: 2011/11/04
    ジャーナル フリー
  • 高橋 理
    史学雑誌
    1979年 88 巻 11 号 1615-1659,1750-
    発行日: 1979/11/20
    公開日: 2017/10/05
    ジャーナル フリー

    Bis zu den 30 er Jahren dieses Jahrhunderts herrschte bei Hanseforschern die Auffassung, die deutsche Hanse fast ausschlieβlich als eine politische Groβmacht zu verstehen. Unter dem Einfluβ dieser Auffassung lieβ man die Tatigkeit der seefahrenden Kaufleute sehr oft auβer acht. Schon vor der Entstehung der Staidtehanse entfalteten aber die deutschen Kaufleute ohne Unterstutzung einer Stadtegemeinschaft uberall im Nord-und Ostseeraum Handelstatigkeiten. Es kam ein Wendepunkt in der Hanseforschung, als Fritz Rorig die Kaufmannsgemeinschaft auf Gotland als Ursubstanz der Hansegeschichte bezeichnete. Neuerdings hat Wilhelm Ebel vom Standpunkt def Ausbreitung des deutschen Stadtrechts aus wieder auf die deutschen Kaufleute Wisbys die Aufmerksamkeit gerichtet. Meiner Meinung nach jedoch besteht die Bedeutung Wisbys fur die Hanse nicht nur in der Ausbreitung eines deutschen Stadtrechts, sondern auch in den rechtsschopferischen Leistungen der deutschen Kaufleute Wisbys. Als die deutschen Kaufleute, die von Wisby aus uberall in Nordeuropa Groβhandel treiben sollten, zum erstenmal mit fremden Volkern in Beruhrung kamen, muβten sie selber einige Rechtsgrundsatze stiften, ohne die der regelmaβige Handel ganz undenkbar gewesen ware. Vor allem fuhrten sie das ,,gotlandische Recht" im Ostseeraum ein. Dabei hatte niemand genaue Kenntnisse daruber, was fur ein Recht das ,,gotlandische Recht" sein sollte. Die deutschen Kaufleute aus Wisby stellten mit der Zustimmung des betreffenden Machthabers fest, daβ das ,,gotlandische Recht" aus drei Befreiungen bestand : die Befreiung von primitiven Gerichts. verfahren, vom Strandrecht und vom Zoll. Diese Tatsache weist darauf hin, daβ das quellenmaβig sogenannte ,,gotlandische Recht" keinen konkreten Inhalt stadtrechtlicher Art enthielt. In diesem Fall handelte es sich nicht etwa um die Einfuhrung eines Stadtrechts, sondern um eine Rechtsschopfung. Im Namen des ,,gotlandischen Rechts" wurden Rechtsgrundsatze fur den regelmaβigen Handel erst von den deutschen Kaufleuten aus Wisby aufgestellt. Diese Fiktion entsprach der mittelalterlichen Rechtsidee, nach der das Recht nicht erlassen, sondern entdeckt werden sollte. Es gelang den deutschen Kaufleuten Wisbys verhaltnismaβig leicht, den primitiven Rechtsgang auszuschalten, denn es handelte sich dabei nicht um die vollige Abschaffung eines Gewohnheitsrechts, sondern nur um die Freilassung des Kaufmannsstandes von einem Teil des primitiven Rechtswesens. Nach dem lubischen Recht bestand noch im 13. und 14. Jahrhundert in Lubeck der Zweikampf als Gerichtsverfahren, wahrend die deutschen Kaufleute Wisbys sich stets bemuhten, sich vom Zweikampf zu befreien. Auch diese Tatsache bringt an den Tag, daβ das ,,gotlandische Recht" nicht vom lubischen Recht stammte. Es war eine schwierige Aufgabe fur die deutschen Kaufleute Wisbys, sich vom Strandrecht zu befreien. Das Strandrecht bot Strandbewohnern oder Strandherren eine Einnahmequelle. In diesem Fall ware es fast bedeutungslos, wenn nur der Kaufmannsstand von diesem Gewohnheitsrecht befreit worden ware. In Seenot war es oft recht unsicher, wem die gestrandeten Guter gehorten. Daher muβte das Strandrecht vollig abgeschafft werden. Die anderen deutschen Kaufleute waren zwar auch um die Beseitigung des Strandrechts bemuht, es waren aber die deutschen Kaufleute Wisbys, die diese groβe Leistung vollbracht hatten. Wenigstens im Ostseeraum verdankten die hansischen Kaufleute den deutschen Kaufleuten Wisbys die erste Befreiung von diesem primitiven Gewohnheitsrecht. Um diese Aufgabe zu erfullen, konnten die deutschen Kaufleute Wisbys auf die Unterstutzung der Kirche rechnen, weil sie wegen der engen Zusammenarbeit im Bereich der Missionstatigkeit freundliche Beziehungen zur Kirche pflegen konnten. Durch die Abschaffung solcher primitiven Gewohnheiten legten die deutschen Kaufleute Wisbys den rechtlichen Grundstein zum spateren Hansehandel. Die

    (View PDF for the rest of the abstract.)

feedback
Top