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\u30ca\u30d0\u30ed\u30fb\u30b8\u30de\u6cd5\u5f8b\u4e8b\u52d9\u6240<\/a>\u306f\u300125\u5e74\u4ee5\u4e0a\u306b\u308f\u305f\u308a\u30b9\u30da\u30a4\u30f3\u306b\u304a\u3051\u308b\u5916\u56fd\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u3092\u652f\u63f4\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u3002\u8cb4\u793e\u306e\u5b50\u4f1a\u793e\u306e\u73fe\u72b6\u3092\u78ba\u8a8d\u3057\u3001\u72b6\u6cc1\u3092\u6574\u3048\u308b\u305f\u3081\u306e\u8a08\u753b\u3092\u3054\u63d0\u6848\u3044\u305f\u3057\u307e\u3059\u3002info@navarrollimaabogados.com \u307e\u3067\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"ナバロ・ジマ法律事務所は、外国企業グループへの助言を通じて、外国企業グループのスペイン子会社が、気づかないうちに会社法上の義務に違反してしまう事例を、望ましくないほど頻繁に目にしてきました。子会社が通常どおり売上を計上し、税金や従業員の給与を支払っている一方で、誰にも気づかれないまま会社法上の義務違反が積み重なっていくことは珍しくありません。ここでいうのは、通常は適切に対応されている税務や労務の義務ではなく、会社であることそのものに由来する義務、すなわち計算書類の寄託、法定帳簿の備置、商業登記の最新化、親会社との取引の文書化などです。 確かに、これらの義務は日常業務の中では目に付きにくいものです。しかし、その違反は子会社の業務を停止させかねず、場合によっては取締役や親会社自身にまで責任が及ぶおそれがあります。本稿では、よく見られる問題とその影響、そして当事務所がどのようにお手伝いできるかをご紹介します。 重大な影響をもたらす4つの義務違反 年次計算書類の未寄託 スペイン法上、株主総会は事業年度末から6か月以内に年次計算書類を承認しなければならず（スペイン資本会社法〔Ley de Sociedades de Capital、以下「LSC」〕第164条）、取締役は承認後1か月以内にこれを商業登記所に寄託しなければなりません（LSC第279条）。これを怠った場合： 登記簿の閉鎖 取締役の解任や委任状の撤回など、ごく限られた例外を除き、会社のいかなる決議も登記できなくなります（LSC第282条および商業登記規則第378条）。 過料 遅延1年ごとに1,200ユーロから60,000ユーロの過料が科されることがあり、売上高が600万ユーロを超える場合には上限が300,000ユーロに引き上げられます（LSC第283条）。 納税者番号（NIF）の取消し 4事業年度連続で計算書類が寄託されなかった場合に適用されます（勅令1065\/2007号第147条）。取消し後は、銀行は会社の口座への入出金を行うことができなくなります（スペイン一般税法第6追加規定）。 取締役の責任 取締役は、会社、株主および債権者に生じた損害について責任を負う可能性があります（LSC第236条および第241条）。 一人会社である旨の未申告 子会社の多くは親会社が100%を保有しており、スペイン法上の一人会社（sociedad unipersonal）に該当します。この地位には固有の義務が伴いますが、見落とされがちです。 申告および登記 一人会社である旨を公正証書に記載して商業登記所に登記するとともに、会社の書類、通信文および請求書にその旨を表示しなければなりません（LSC第13条）。 親会社の責任 一人会社である旨を登記しないまま6か月が経過した場合、親会社は、その期間中に子会社が負った債務について、個人として無限かつ連帯して責任を負います（LSC第14条）。 単独株主の決定 親会社が単独株主として行う決定は株主総会の権限の行使にあたり、親会社またはその代表者が署名した議事録に記録しなければなりません（LSC第15条）。議事録がなければ、第三者に対して決定の内容を証明する手段がありません。 関連者間取引の文書化の欠如 子会社と親会社との間の取引（経営管理サービス、貸付、ロイヤルティ、物品の売買など）は、独立企業間価格で評価し（スペイン法人税法〔以下「LIS」〕第18条）、法人税法施行規則第13条から第16条に従って文書化しなければなりません。また、一定の基準額を超える場合には様式232による申告が必要です。文書が欠けている、または不十分な場合： 税務上の更正 スペイン税務当局は取引の評価額を修正し、それにより生じる税額と延滞利息を請求することができます。 特別な制裁 記載漏れまたは虚偽のデータ1件につき1,000ユーロ、データ群1件につき10,000ユーロ、または行われた評価額修正の15%の制裁金が科されます（LIS第18条13項）。 損金不算入 マネジメント・フィーなどの支払いは、役務提供の実態を証明できない場合、損金として認められない可能性があります。 取締役の任期満了と未撤回の委任状 有限責任会社（SL）では、定款で任期を定めない限り取締役の任期は無期限ですが、株式会社（SA）では任期は最長6年です（LSC第221条）。任期が満了すると、選任の効力は失われます（LSC第222条）。よく見られる問題は次のとおりです。 任期満了 会社は形式上、経営機関を欠く状態となり、状況が是正されるまで決議の正式な手続きが困難になります。 未登記の変更 取締役の選任および解任は、就任承諾から10日以内に登記申請しなければなりません（LSC第215条）。登記されていない事項は善意の第三者に対抗できず（スペイン商法典第21条）、有効な選任を受けずに会社を運営する者は、事実上の取締役として責任を負う可能性があります（LSC第236条3項）。 未撤回の委任状 委任状の撤回が登記されるまでは、元役員が引き続き第三者に対して会社を拘束する行為を行える状態が続きます。 なぜ見過ごされるのか 影響がこれほど重大であるにもかかわらず、なぜこうした義務違反がこれほど多いのでしょうか。当事務所の経験では、その原因はほぼ常に次の3つの要因の組み合わせにあります。 親会社は対応済みだと考えている。通常、子会社はスペイン国内に会計や給与計算を担当するアドバイザーを抱えています。そのアドバイザーがその他の義務にも対応していると考えがちですが、実際にはそうでないことがほとんどです。…<\/p>\n","protected":false},"author":2,"featured_media":11118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[862],"tags":[],"class_list":["post-11115","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-862"],"yoast_head":"\n
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