Study on the employee buyout using ESOP in the closely held company

封闭式控股公司采用ESOP进行员工收购的研究

• 批准号: 23653022
• 负责人: ISHIDA MAKOTO
• 金额: $ 1.25万
• 依托单位: University of Toyama
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Challenging Exploratory Research
• 财政年份: 2011
• 资助国家: 日本
• 起止时间: 2011 至 2013
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-23653022/
• 关键词: 商法; ESOP

In the U.S., leveraged ESOP is widely used as a means of the employee buyout in the closely held company. In this study, I examined whether that would be applied also in Japan. Since there was "Japanese ESOP" in Japan, I studied with regards to it.As a result, Japan has neither a law like the U.S., nor the tax benefits, and there is also no infrastructure for carrying out the plan. Therefore, at a present stage, I think that a spread like the U.S. will not be seen in Japan.

在美国，杠杆式员工持股计划被广泛用作少数人持股公司员工收购的一种手段。在这项研究中，我研究了这是否也适用于日本。由于日本有“日本ESOP”，我就对此进行了研究。结果，日本既没有像美国那样的法律，也没有税收优惠，也没有实施该计划的基础设施。因此，现阶段我认为日本不会出现像美国那样的蔓延。