会社法よくある質問 4 そもそも既存の有限会社はどうすべきか ① SPCとしての有限会社
もちろんワタシもベビーカーを使う事そのものにまで文句を言いたくはありません。使い方の問題で、例えば混雑した電車の中でバックパック(リュックサック)を背負っていたりする甚だ迷惑な行動に対する腹立ちとある意味同じことなのですが、ベビーカーの場合、「赤ちゃん」という社会的にも守られるべき存在を「盾」(?)にベビーカーそのものも守られるべき存在でもあるという幻想を抱いているのではないかとしか思えない態度で闊歩している事が腹立たしいのです。
繰り返しになりますが、ベビーカーは決して子供自身のためにあるわけではないのです。
さて、今日は家で、久しぶりに「料理」しました。作ったのはサンドイッチ。スーパーの「自家製」ローストビーフに市販のたれをからめたものと、剥き身の海老をいためてこれも市販のソースに絡めたものをレタスと玉葱とパンで挟んだだけのものでしたが、家族には大好評。ポイントは「新玉葱」だったようです。
本当に家で包丁を持つなんて、すごい久しぶりで、次女に言わせると「オヤジスペシャル」(味噌と牛乳とチーズで作るおじや)以来だから10年ぶり(自分が小学生)くらい、だそうです。
では、本題です。
会社法の改正に伴って既存の有限会社はそもそもどうすべきか、ということなんですが、前回までは、法改正によって不利益を被ることはないように手当てがされているという事を中心にお話しました。
これは、つまり、今のままでもすぐに問題が生じてくることはない(原則として登記をしたり、アクションを起こす必要はない)という事なんですが、会社によっては当然検討を要すべきところも出てきます。
前回も少し触れましたが、証券化のビークル=SPCとしての有限会社の場合です(基礎知識はこちら)。少々マニアックな話になりますが、不動産に関わる者として、証券化の話は避けて通れないもの(になる)ですので。
今後設立するSPCとしては当然有限会社はだめなので、株式会社か合同会社(LLC)かという問題になりますが、既存の有限会社がそのままでもよいのか、という問題があります。
ここで問題になるのは、(前回も言いましたが)は特例有限会社も株式会社として会社更生法の適用を受けることになり、これが「倒産隔離」というSPCに求められる要素から、会社更生法の適用を受けない、株式会社以外の会社形態(特に合同会社=LLCに組織変更した方が良いのではないかという点です(社債は特例有限会社のままでも発行できるのでここでは問題にはならない)。
一般的には会社更生法の適用を受けない方が倒産隔離の要請からは望ましいとされていますが、これには懐疑的な意見もあります。渋谷陽一郎「証券化のリーガルリスク」(日本評論社)64頁は、「そもそもSPCに対し、多数の利害関係人の存在を前提とした会社更生法の厳格な手続きが申請される事態を想定することは難しいだろう(会社更生法申請行為自体が大変な作業であり、裁判所との事前打合せを要する)。会社更生法は、あくまで、オリジネーター破綻の局面で、真正売買や法人格否認の問題等の論点とされる」としています。
つまり、会社更生法の適用の有無がSPC選択の要素とはならないと言っているわけですが、最終的には投資家ないし格付機関がそれをどう評価するかという事になると思います。
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