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    5. 連載:もし工場長が企業経営者になったら
    6. もし工場長が企業経営者になったら 第17回

    もし工場長が企業経営者になったら 第17回

    02 Mar 2018

    もし工場長が企業経営者になったら 第17回

    もし工場長が企業経営者になったら

    第17回 統治基盤に対する客観視(2)-会社の意思決定権限の確保-

    P&A グラントソントン 伏見将一

    日本の工場長からフィリピン法人の経営者に就任した場合、経営の知識・経験が不足していたとしても、経営者になったからには経営全般に対して責任を負い、自社の客観視を行う必要がある。

    企業を掌握するためには、企業を統治するための基盤、統治基盤が必要となる。統治基盤が弱いところに強固な事業は根付かないし、むしろ、事業の成功によって統治基盤の脆弱さが顕在化することさえある。フィリピン法人の経営者にとっても、この統治基盤の構築が重要な役割のひとつとなっているが、統治基盤を理解せず、構築に取り組んでいない経営者も見受けられる。

    この統治基盤には、会社に対する支配という側面と会社に対する責任という側面がある。今回は、会社の支配という側面に注目し、意思決定権限を確保することに関して説明していく。 

    会社の意思決定機関

    ご存知の通り、株式会社の主な意思決定機関は株主(株主総会)と取締役(取締役会・代表取締役)である。株式会社は所有と経営が分離していて、株主が会社の所有者である一方、経営は株主が選任した取締役が実施する。

    株主の最大の目的は、保有している株式の価値を最大化することにある。株式の価値を最大化するためには、会社の価値を大きくすることと、利益を多く計上する必要がある。そのため、株主は適切な経営ができる取締役を選任することが必須となり、期待される成果を生み出さない取締役については解任することができる。一方で、株主は株式出資額を限度として責任を負い、保有する株式の価値が下がるリスクを負う。逆に考えると、会社が取引先や社会に損害を与えて倒産したような場合でも、株主として負う責任は出資した金額に限定され、それ以上の支出が求められることはない。

    取締役に関しては、株主が定めた報酬を得て、会社の経営を行っていく。会社の様々な意思決定を行い、実際に会社を動かしていくことになる。株主に対して責任があるのはもちろんのこと、取引先や債権者に対しても、善良な管理者たる注意を持ち、法律や定款に遵守して会社経営を行う責任がある。

    このように株主・取締役は会社の意思決定にとって根幹をなす重要な機関である。駐在員の方がフィリピン法人の取締役として選任されているケースも多いが、取締役は上述したような責任が生じていることを改めて認識していない方も見受けられる。従来から、説明の通り、経営の知識・経験が不足していたとしても、経営者になったからには経営全般に対して責任を負い、会計・税務・法務といった分野に対しても問題が生じた場合には責任を負っていることになる。 

    フィリピン特有の規制

    さて、フィリピンには、株主と取締役に関して、フィリピン特有の規制が定められている。皆さんご存知の通りの内容と思われるが、改めて確認しておきたい。

    株主に関しては、外資規制が存在する。よく知られているところでは、小売業、土地の保有、人材派遣、教育事業等に関しては、外国人・外国企業による株式の保有に関して一定の制限がかけられている。

    取締役に関しては、最低5名選任し、そのうち過半数はフィリピン居住者である必要がある。また、取締役は最低1株以上を保有しなければならず、代表取締役・財務役はフィリピン居住者、秘書役はフィリピン国籍を保有している者である必要がある。

    日系企業がフィリピンでビジネスを行うにあたり、このようなフィリピン特有の規制が大きな障害になっているのは、ご理解の通りである。規制されるビジネスを行うに当たっては、日本人・日系企業だけでは完結できず、ビジネスパートナーとなるフィリピン人・フィリピン企業を見つけ、彼らも株主・取締役として、会社の意思決定に関わることになる。そのため、良いローカルパートナーを見つけることがフィリピンのビジネスの成功の可否につながるといっても過言ではないが、一方で、パートナーが見つからずに、株主・取締役としてフィリピン人・フィリピン企業の名義だけを借りているケースも散見される。

    名義借りのリスク

    株主・取締役の名義借りをした場合、会社にとって、どのようなリスクがあるのか。名義借りを行う場合、名義を貸した者は株主・取締役としての権限を制限していることに合意を行い、当事者間では主張できる内容であったとしても、この名義借りの合意自体は、実際は違法・無効なものであるため、第三者にとって主張することは原則できない。例えば、名義貸しした株主が、当初は配当はいらないと合意していたとしても、会社の業績が良くなったら気が変わってしまい、多額の配当を要求したようなケースや、日本人の取締役を解任して自分を取締役に選任するようなことをするケースもみられる。もちろん、当事者間では当初の合意と違うと主張することが出来たとしても、裁判まで持ち込まれたような場合には、登記上の株主が権利を行使しているという事実がある限り、名義株主が優勢になることが多い。

    このように名義借りは、意思決定権限の確保を脅かすリスクがある。会社としてのリスクマネジメントが必要であり、会社が許容できる範囲内のリスクに収まっているのか判断が必要である。事業の規模や親会社のコンプライアンス遵守の程度によっても、スタンスが異なってくる部分であり、十分に留意が必要である。

    仮に名義借りをしている場合には、当事者間での条件を契約書として文書で残しておくこと、定期的に先方の意思を確認しておくこと、名義借りの株主・取締役とトラブルが生じた場合の代替策を考えておくこと等が大切である。特に日系企業のオーナーの知り合いだから大丈夫と、口約束で名義借りをしているようなケースは要注意である。 

    次回は統治基盤のもうひとつの側面である会社に対する責任という観点で、特にコンプライアンスの遵守に関して、解説をしていく。⇒次回

     

    伏見 将一(ふしみ しょういち) P&A グラントソントン Japan Desk Director 公認会計士(日本)

    2005年に太陽有限責任監査法人入所。上場企業及び外資企業に対する法定監査業務、財務デューデリジェンス業務や上場支援業務等に従事。また、軍師アカデミー会員として中小企業コンサルの経験を有する。2013年よりフィリピンTOP4の会計事務所であるP&Aグラントソントンの業務に関与。日本の会計・税務との相違に基づいたフィリピンの複雑な会計・税務に関する実務的なアドバイス等、日本人経営者および日系企業の多様なニーズに対応したサービスを提供している。

    P&A グラントソントンJapan Desk:約200社のフィリピン日系企業に対して、監査、税務、アウトソーシング、会社設立、アドバイザリー等会計全般サービスを日本人4名体制で提供している。

    お問い合わせ:

    Japan.Desk@ph.gt.com

     

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