フィリピン 会計事務所 法律事務所 ブログ Hashimoto Philippine Business Management Inc.


Corporation Code of Philippines (4)

Section 20. De facto corporations. – The due incorporation of any corporation claiming in good faith to be a corporation under this Code, and its right to exercise corporate powers, shall not be inquired into collaterally in any private suit to which such corporation may be a party. Such inquiry may be made by the Solicitor General in a quo warranto proceeding.

第20条 事実上の会社


Section 21. Corporation by estoppel. – All persons who assume to act as a corporation knowing it to be without authority to do so shall be liable as general partners for all debts, liabilities and damages incurred or arising as a result thereof: Provided, however, That when any such ostensible corporation is sued on any transaction entered by it as a corporation or on any tort committed by it as such, it shall not be allowed to use as a defense its lack of corporate personality.

On who assumes an obligation to an ostensible corporation as such, cannot resist performance thereof on the ground that there was in fact no corporation.


第21条 会社の禁止事項




Section 22. Effects on non-use of corporate charter and continuous inoperation of a corporation. – If a corporation does not formally organize and commence the transaction of its business or the construction of its works within two (2) years from the date of its incorporation, its corporate powers cease and the corporation shall be deemed dissolved. However, if a corporation has commenced the transaction of its business but subsequently becomes continuously inoperative for a period of at least five (5) years, the same shall be a ground for the suspension or revocation of its corporate franchise or certificate of incorporation. (19a)

This provision shall not apply if the failure to organize, commence the transaction of its businesses or the construction of its works, or to continuously operate is due to causes beyond the control of the corporation as may be determined by the Securities and Exchange Commission.

第22条 会社の商号不使用及び継続的な事業中断



Corporation Code of Philippines (3)

Section 16. Amendment of Articles of Incorporation. – Unless otherwise prescribed by this Code or by special law, and for legitimate purposes, any provision or matter stated in the articles of incorporation may be amended by a majority vote of the board of directors or trustees and the vote or written assent of the stockholders representing at least two-thirds (2/3) of the outstanding capital stock, without prejudice to the appraisal right of dissenting stockholders in accordance with the provisions of this Code, or the vote or written assent of at least two-thirds (2/3) of the members if it be a non-stock corporation.

The original and amended articles together shall contain all provisions required by law to be set out in the articles of incorporation. Such articles, as amended shall be indicated by underscoring the change or changes made, and a copy thereof duly certified under oath by the corporate secretary and a majority of the directors or trustees stating the fact that said amendment or amendments have been duly approved by the required vote of the stockholders or members, shall be submitted to the Securities and Exchange Commission.

The amendments shall take effect upon their approval by the Securities and Exchange Commission or from the date of filing with the said Commission if not acted upon within six (6) months from the date of filing for a cause not attributable to the corporation.

第16条 定款変更 





Section 17. Grounds when articles of incorporation or amendment may be rejected or disapproved. – The Securities and Exchange Commission may reject the articles of incorporation or disapprove any amendment thereto if the same is not in compliance with the requirements of this Code: Provided, That the Commission shall give the incorporators a reasonable time within which to correct or modify the objectionable portions of the articles or amendment. The following are grounds for such rejection or disapproval:

1. That the articles of incorporation or any amendment thereto is not substantially in accordance with the form prescribed herein;

2. That the purpose or purposes of the corporation are patently unconstitutional, illegal, immoral, or contrary to government rules and regulations;

3. That the Treasurer’s Affidavit concerning the amount of capital stock subscribed and/or paid is false;

4. That the percentage of ownership of the capital stock to be owned by citizens of the Philippines has not been complied with as required by existing laws or the Constitution

No articles of incorporation or amendment to articles of incorporation of banks, banking and quasi-banking institutions, building and loan associations, trust companies and other financial intermediaries, insurance companies, public utilities, educational institutions, and other corporations governed by special laws shall be accepted or approved by the Commission unless accompanied by a favorable recommendation of the appropriate government agency to the effect that such articles or amendment is in accordance with law.

第17条 定款の却下や定款変更の不承認の理由


1. 定款や定款変更が実質的に所定の様式に則していない場合

2. 会社の目的が明らかに憲法違反、違法、不道徳、政府の規則等に反している場合

3. 財務役が宣誓した資本金の引受及び払込資本の金額が虚偽である場合

4. フィリピン国民が保有する株式割合が法律や憲法に定める基準を満たしていない場合



Section 18. Corporate name. – No corporate name may be allowed by the Securities and Exchange Commission if the proposed name is identical or deceptively or confusingly similar to that of any existing corporation or to any other name already protected by law or is patently deceptive, confusing or contrary to existing laws. When a change in the corporate name is approved, the Commission shall issue an amended certificate of incorporation under the amended name.

第18条 会社名



Section 19. Commencement of corporate existence. – A private corporation formed or organized under this Code commences to have corporate existence and juridical personality and is deemed incorporated from the date the Securities and Exchange Commission issues a certificate of incorporation under its official seal; and thereupon the incorporators, stockholders/members and their successors shall constitute a body politic and corporate under the name stated in the articles of incorporation for the period of time mentioned therein, unless said period is extended or the corporation is sooner dissolved in accordance with law.

第19条 会社の開始時期


Corporation Code of Philippines (2)


第二部 民間企業の設立と組織化

Section 10. Number and qualifications of incorporators. – Any number of natural persons not less than five (5) but not more than fifteen (15), all of legal age and a majority of whom are residents of the Philippines, may form a private corporation for any lawful purpose or purposes. Each of the incorporators of s stock corporation must own or be a subscriber to at least one (1) share of the capital stock of the corporation.

第10条 発起人の人数と資格 法律に準拠した目的を持った民間企業の設立に関して何人でも可能であるが、5人以上15人以下の自然人が必要であり、全員が法定年齢に達していること、また過半数はフィリピン居住者であることが求められる。それぞれの発起人は少なくともその会社の株式を1株以上保有或いは引き受けなければならない。

Section 11. Corporate term. – A corporation shall exist for a period not exceeding fifty (50) years from the date of incorporation unless sooner dissolved or unless said period is extended. The corporate term as originally stated in the articles of incorporation may be extended for periods not exceeding fifty (50) years in any single instance by an amendment of the articles of incorporation, in accordance with this Code; Provided, That no extension can be made earlier than five (5) years prior to the original or subsequent expiry date(s) unless there are justifiable reasons for an earlier extension as may be determined by the Securities and Exchange Commission.

第11条 会社の存続期間 会社は早期解散または延長しない限り、設立日から50年を越えない期間存続できる。会社の設立時原始定款に定められている存続期間は、会社法に基づき定款変更により一度に50年を超えない期間を定めて延長できる。証券取引委員会(Securities and Exchange Commission)により早期延長が決定される正当な理由がない限り、原始定款または変更後の定款に明記される存続期限の5年以上前に延長を行うことは出来ない。


Section 12. Minimum capital stock required of stock corporations. – Stock corporations incorporated under this Code shall not be required to have any minimum authorized capital stock except as otherwise specifically provided for by special law, and subject to the provisions of the following section.

第12条 株式会社の最少株式数 会社法における株式会社の設立には、その他の特別法によって特別に定められている場合を除き、最少授権資本株式数は求められていない。

Section 13. Amount of capital stock to be subscribed and paid for the purposes of incorporation. – At least twenty-five percent (25%) of the authorized capital stock as stated in the articles of incorporation must be subscribed at the time of incorporation, and at least twenty-five (25%) per cent of the total subscription must be paid upon subscription, the balance to be payable on a date or dates fixed in the contract of subscription without need of call, or in the absence of a fixed date or dates, upon call for payment by the board of directors: Provided, however, That in no case shall the paid-up capital be less than five Thousand (P5,000.00) pesos.

第13条 法人設立における引受株式及び払込株式の金額 取締役会において決定した払込日、契約における払込日、または特定の払込日の記載がない場合において、金額設立時の定款に定める授権資本の少なくとも25%以上の株式引受を必要とし、少なくとも全引受株式の25%の株式にかかる払込が必要となる。


Section 14. Contents of the articles of incorporation. – All corporations organized under this code shall file with the Securities and Exchange Commission articles of incorporation in any of the official languages duly signed and acknowledged by all of the incorporators, containing substantially the following matters, except as otherwise prescribed by this Code or by special law:

1. The name of the corporation;

2. The specific purpose or purposes for which the corporation is being incorporated. Where a corporation has more than one stated purpose, the articles of incorporation shall state which is the primary purpose and which is/are the secondary purpose or purposes: Provided, That a non-stock corporation may not include a purpose which would change or contradict its nature as such;

3. The place where the principal office of the corporation is to be located, which must be within the Philippines;

4. The term for which the corporation is to exist;

5. The names, nationalities and residences of the incorporators;

6. The number of directors or trustees, which shall not be less than five (5) nor more than fifteen (15);

7. The names, nationalities and residences of persons who shall act as directors or trustees until the first regular directors or trustees are duly elected and qualified in accordance with this Code;

8. If it be a stock corporation, the amount of its authorized capital stock in lawful money of the Philippines, the number of shares into which it is divided, and in case the share are par value shares, the par value of each, the names, nationalities and residences of the original subscribers, and the amount subscribed and paid by each on his subscription, and if some or all of the shares are without par value, such fact must be stated;

9. If it be a non-stock corporation, the amount of its capital, the names, nationalities and residences of the contributors and the amount contributed by each; and

10. Such other matters as are not inconsistent with law and which the incorporators may deem necessary and convenient.

The Securities and Exchange Commission shall not accept the articles of incorporation of any stock corporation unless accompanied by a sworn statement of the Treasurer elected by the subscribers showing that at least twenty-five (25%) percent of the authorized capital stock of the corporation has been subscribed, and at least twenty-five (25%) of the total subscription has been fully paid to him in actual cash and/or in property the fair valuation of which is equal to at least twenty-five (25%) percent of the said subscription, such paid-up capital being not less than five thousand (P5,000.00) pesos.

第14条 定款の内容 会社法に基づき設立したすべての会社は、すべての発起人が正式に署名及び承認し、公式な言語により記載された定款を証券取引委員会(Securities and Exchange Commission )に提出する必要があり、会社法や特別法に掲載されるその他の条項によって求められる条項を除き以下の内容を実質的に含まなければならない。

  1. 会社名
  2. 設立した会社の目的 会社は1つ以上の目的を持ち、定款には主目的及び副目的を記載する。ただし非株式会社は目的の変更や性質と矛盾した目的の記載をしてはならない。
  3. フィリピン国内に会社の主たる事務所の所在地を定めなければならない。
  4. 会社の存続期間
  5. 発起人の名前、国籍、住所地
  6. 取締役や理事の人数 5人以上15人以内
  7. 会社法に基づき第一回定時取締役会や理事会で取締役が選出され任命されるまでの間、取締役や理事としての業務を行う者の氏名、国籍、住所地
  8. 株式会社の場合 フィリピンにおける法定通貨における授権資本の金額、株式数、額面価額、1株あたりの額面価額、当初株式引受人の名前、国籍、住所地、引受金額及び引受金額のうち払込金額。一部或いはすべての株式において額面価額がない場合は、その事実の記載
  9. 非株式会社の場合 資本の金額、引受人の氏名、国籍、住所地、それぞれの引受人の拠出額
  10. その他の内容、法律に反するものではなく発起人が必要あるいは記載したいと思われる内容

会社の授権資本の少なくとも25%の引受がされ、引受資本の市場価格の25%と同額の現金や現物出資が払い込まれていることを株式引受人により正式に選任された財務役の宣誓書がない限り、証券取引委員会(Securities and Exchange Commission)は、これを承認しない。また払込資本は5000ペソを下回ってはならない。



Corporation Code of Philippines (1)


第一部 一般規定と分類

Section 1. Title of the Code. – This Code shall be known as “The Corporation Code of the Philippines.”

第一条 法規名 この法規をフィリピン会社法と呼ぶ。


Section 2. Corporation defined. – A corporation is an artificial being created by operation of law, having the right of succession and the powers, attributes and properties expressly authorized by law or incident to its existence.

第二条 会社の定義 法人は現行法において、それが存在すること或いは法律によって明示的に承継、権限、帰属や所有の権利を有することを認められた人為的な人格である。

Section 3. Classes of corporations. – Corporations formed or organized under this Code may be stock or non-stock corporations. Corporations which have capital stock divided into shares and are authorized to distribute to the holders of such shares dividends or allotments of the surplus profits on the basis of the shares held are stock corporations. All other corporations are non-stock corporations.

第三条 会社の分類 会社はこの法規により株式会社あるいは非株式会社として設立・組織化される。資本金を株式に分割し、資本金をを株式に分割し、その持分に応じて株主に剰余金の配当や割当を行う権限を与えられた会社を株式会社と呼び、その他の会社のことを非株式会社と呼ぶ。


Section 4. Corporations created by special laws or charters. – Corporations created by special laws or charters shall be governed primarily by the provisions of the special law or charter creating them or applicable to them, supplemented by the provisions of this Code, insofar as they are applicable.

第四条 特別法や勅許により設立された会社 特別法や勅許により設立された会社は、主にそれら特別法や勅許に基づき治めるものであり、この会社法の条文はそれら特別法等を補完し適用するものとする。

Section 5. Corporators and incorporators, stockholders and members. – Corporators are those who compose a corporation, whether as stockholders or as members. Incorporators are those stockholders or members mentioned in the articles of incorporation as originally forming and composing the corporation and who are signatories thereof.

Corporators in a stock corporation are called stockholders or shareholders. Corporators in a non-stock corporation are called members.

第五条 構成員及び発起人、株主、役員 構成員は株主として或いは会員として会社を構成する。発起人は設立時構成員として定款にその名が掲載された株主或いは会員であって定款に署名した者として会社の構成員となった者のことをいう。



Section 6. Classification of shares. – The shares of stock of stock corporations may be divided into classes or series of shares, or both, any of which classes or series of shares may have such rights, privileges or restrictions as may be stated in the articles of incorporation: Provided, That no share may be deprived of voting rights except those classified and issued as “preferred” or “redeemable” shares, unless otherwise provided in this Code: Provided, further, That there shall always be a class or series of shares which have complete voting rights. Any or all of the shares or series of shares may have a par value or have no par value as may be provided for in the articles of incorporation: Provided, however, That banks, trust companies, insurance companies, public utilities, and building and loan associations shall not be permitted to issue no-par value shares of stock.

第六条 株式の分類 株式会社の株式はいずれかの種類に分類することができ、株式はいずれの種類においても権利、特権または制限が定款に記載されている。 本条において別段の定めがない限り、「優先株式」または「償還可能株式」という種類株式として発行された株式以外は議決権行使の権利を有するものとする。議決権を有する種類の株式は常に存在する 。いずれの株式も定款において額面価額または無額面価額かを記載している。 但し、銀行、信託会社、保険会社、公益事業会社、建物組合やローン組合は無額面株式を発行することは認められない。


Preferred shares of stock issued by any corporation may be given preference in the distribution of the assets of the corporation in case of liquidation and in the distribution of dividends, or such other preferences as may be stated in the articles of incorporation which are not violative of the provisions of this Code: Provided, That preferred shares of stock may be issued only with a stated par value. The board of directors, where authorized in the articles of incorporation, may fix the terms and conditions of preferred shares of stock or any series thereof: Provided, That such terms and conditions shall be effective upon the filing of a certificate thereof with the Securities and Exchange Commission.

法人が発行した優先株式は清算および配当時、会社財産の分配が優先される。定款に記載されているような 本優先株式の優先株式は、記載された額面のみで発行することができる。 この条文に違反しないその他の優先株について定款に掲載することができる、例えば優先株式は額面価額のある株式のみ発行されるなどである。定款にその権限を与えられた取締役会は優先株の条件を設けることができる、例えばそのような条件は証券取引委員会にその証明書を提出することにより有効となる。


Shares of capital stock issued without par value shall be deemed fully paid and non-assessable and the holder of such shares shall not be liable to the corporation or to its creditors in respect thereto: Provided; That shares without par value may not be issued for a consideration less than the value of five (P5.00) pesos per share: Provided, further, That the entire consideration received by the corporation for its no-par value shares shall be treated as capital and shall not be available for distribution as dividends.


A corporation may, furthermore, classify its shares for the purpose of insuring compliance with constitutional or legal requirements.

Except as otherwise provided in the articles of incorporation and stated in the certificate of stock, each share shall be equal in all respects to every other share.



Where the articles of incorporation provide for non-voting shares in the cases allowed by this Code, the holders of such shares shall nevertheless be entitled to vote on the following matters:


1. Amendment of the articles of incorporation;

2. Adoption and amendment of by-laws;

3. Sale, lease, exchange, mortgage, pledge or other disposition of all or substantially all of the corporate property;

4. Incurring, creating or increasing bonded indebtedness;

5. Increase or decrease of capital stock;

6. Merger or consolidation of the corporation with another corporation or other corporations;

7. Investment of corporate funds in another corporation or business in accordance with this Code; and

8. Dissolution of the corporation.









Except as provided in the immediately preceding paragraph, the vote necessary to approve a particular corporate act as provided in this Code shall be deemed to refer only to stocks with voting rights.



Section 7. Founders’ shares. – Founders’ shares classified as such in the articles of incorporation may be given certain rights and privileges not enjoyed by the owners of other stocks, provided that where the exclusive right to vote and be voted for in the election of directors is granted, it must be for a limited period not to exceed five (5) years subject to the approval of the Securities and Exchange Commission. The five-year period shall commence from the date of the aforesaid approval by the Securities and Exchange Commission.

第7条 創業者株式 定款に記載された創業者株式は他の株主に与えられることのない特定の権利と特権が与えられる。例えばその権利は取締役を選出するための独占的な議決権が与えられるが、証券取引委員会に承認されたものであっても承認された日から開始して5年を超えることはできない。

Section 8. Redeemable shares. – Redeemable shares may be issued by the corporation when expressly so provided in the articles of incorporation. They may be purchased or taken up by the corporation upon the expiration of a fixed period, regardless of the existence of unrestricted retained earnings in the books of the corporation, and upon such other terms and conditions as may be stated in the articles of incorporation, which terms and conditions must also be stated in the certificate of stock representing said shares.

第八条 償還株式  償還株式は、定款に明示され手いる場合に会社は発行することができる。帳簿上の無制限 利益剰余金の有無や定款及び株券に定めるその他の条件にかかわらず、一定期間が満了した償還可能株式を会社は取得することができる


Section 9. Treasury shares. – Treasury shares are shares of stock which have been issued and fully paid for, but subsequently reacquired by the issuing corporation by purchase, redemption, donation or through some other lawful means. Such shares may again be disposed of for a reasonable price fixed by the board of directors.

第九条 自己株式 自己株式とは一度発行し払い込みを受けたものが、後に会社が償還や寄付、あるいはその他の合法的な方法により取得した株式のことである。それらの株式は取締役会が合理的な価格を設定し、再度処分することができる。