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May 23, 2012

事実上の取締役

事実上の取締役の責任とは何か。取締役でもないのに取締役としての責任が問われることがあるか。
逆に,選任され登記されていても,名義を貸したに過ぎない者は,個別のケースで職務違反の責任を問われないことがあるか。
 企業が巨大化すれば,すべての経営問題を把握することは無理だから,自ずと責任を負う分野が限定される。ヤクルト事件では,ヤクルト資金運用担当取締役がデリバティブ取引を指示し,会社に533億円の損失を与えた。株主は担当取締役と監査役に,会社に損害賠償するよう求めて代表訴訟を提起し,判決があった(東地平16.12.16,東高平20.5.21)。
 適時の判断が求められるデリバティブ取引について逐一取締役会に付議することは非現実的である。会社の決済規程で当該取引は担当取締役の決裁事項となっている。したがって,個々の取引に取締役会の承認は不要である。会社の余裕資金を運用するデリバティブ取引は,会社の目的遂行と無関係ではない。
 リスクの高い取引であるから,取締役は会社の財務内容に著しい悪影響を及ぼすことがないように,リスクが会社に与える影響を把握し,それに見合った必要なリスク管理体 制を構築し,これに基づいて個々の取引を行う必要があるが,これらは,会社の経営者としての専門的かつ総合的判断であるから,経営判断原則が妥当する。
 金融取引の専門家でなければ発見できないような態様で行われているから,他の取締役および監査役が担当取締役の違法行為に気づかなかったことについての監視義務違反は認められない。

これだと,専門知識を持つ者に一任しておけば,ほかの取締役は責任を負わなくて済む。そのことの当否は議論があろう。今後の判例の集積と展開をまつしかない。
 取締役でもない者が,事実上の経営判断をおこなった場合はどうか。そもそもそのようなことがありうるか。実は中小企業では,こうした事例が少なくない。夫が妻の代わりに,大口融資者が社長を差し置いて,経営に口を出す。しかし,肩書きは取締役ではない。結局,会社に損を負わせ,自分は頬被りする。こうした行為はどのように評価されるのか。事実上の取締役という法的評価は可能か。
 架空の循環取引によって売上を仮装していた会社の株式を購入した者が,売主,会社の事実上の役員,顧問税理士,取引に関与した企業に対し損害賠償を請求した件で,顧問税理士,関与した企業の責任は否定されたものの,事実上の役員と登記上の役員の責任が肯定された。(東京地判平23.6.2)
問題の会社の売上の99%は,架空循環取引によるものだった。そのことが発覚して倒産し,株式を購入した者は損害を受けた。
 循環取引(判決は「スルー取引」という言葉を使っている),商社的取引とも言われて関係当事者が認識していて消費貸借のような資金融通の手段に用いているときは不法行為にならない。しかし,目的となる商品が存在しないのに売買契約したり,企業の業績を粉飾を目的としているときは,不法行為になる。複数の企業の間で同じ商品を循環させるのであるから,その企業の認識がどのようなものであったかが問題になる。
誰かが主導して循環取引が行われるときは,主導した者の認識が真っ先に問われる。
加ト吉やメルシャンワインでも,これが問題となった。
 加ト吉グループの不適切な取引行為は 5 態様あったが,そのうち、3 態様については、加ト吉の元取締役水産事業本部長の判断によって行われた。取締役をはじめとする内部統制意識の不十分さが社内に蔓延していた。事業部制でたこつぼ化した組織の中で,他の事業部のことは口出しをしない風潮を招き、取締役の担当部門以外の部門に対する監視が十分に機能しなかった。社長のワンマン経営、同族経営の弊害があった。取締役および従業員は、管理の点において社長に意見を具申することはほとんどなかった。緊張感を保った情報と意見交換は十分になされなかった。そのため、適切な人事配置がなされず,また、長期固定化されていた(同社「不適切な取引行為に関する報告等」)。
 メルシャンワインの監査役,内部監査担当部署は,「会計監査人からの報告の内容について,自己の見解と相違するときは,会計監査人の監査結果について質問を実施し,追加的な監査手続の実施の重要性について適時に意見交換を行うという意識が必要。会計監査人が実地調査を行った際に,架空在庫を発見できなかったのは,ダミー品などの偽造により欺かれたためであると考えられるから,会計監査人の棚卸立会などの際には,業務に精通した会社担当者が同行し,会社の業務に精通し,監査実務に熟練した公認会計士を担当者とするよう要請することが必要」「内部統制の運用評価手続においては,取引の実在性等といった監査要点に対応する母集団を設定し,その母集団からサンプルを抽出するように徹底する必要がある」など,監査の現場での監査の質を問われた(メルシャン第三者委員会調査報告書)。

名前だけの取締役が,商法14条の類推適用により,故意又は過失で不実の登記に関与した場合は,善意の第三者に対して取締役でないことを主張できないとする最判昭47.6.15がある。任務がないのに任務懈怠の責任を負わせるのである。しかし,実質的にも取締役としての業務に関与している場合に責任が認められるというのが正解だろう。
 最判昭62.4.16は,退任して業務をしていない取締役が退任登記未了の場合は,第三者に商法上の責任を負わない,としている。先の判例は変更されたものと解される。
 逆にいうと,取締役を辞任しながら,引き続き業務を継続して行っている場合は,取締役としての責任を負うことになるのか。その場合,登記に名義が残っていれば第三者に対して責任を負う。残っていないときが,ここでの議論の対象になる。
 従業員でも経営に参画し,出資もし,開業後3ヶ月を経過したときは経理部長になって重要な地位を占め,出資者の会議で取締役に選任されながら登記はされていなかった場合,会社が破産して未払給料や貸付金の損害の賠償を求められた事案で,実質的に取締役であり,社長の業執行を監視する義務がある,自分も取締役だからその責任の一端を負い,出資金や貸金の返還,未払給料の支払を受けられない,とされた事例がある(横浜地判昭58.3.17)。
 6つの診療所を経営する株式会社が破産した。実質的な経営者は一人。しかし,従業員を代表者にしていた。従業員は実質的な経営者にすべてを相談していた。
経営者はオーナーで,実質的な経営指導をしており,経営上の重要な事項を自己の責任で行っている。無資格者にx線検査をさせていたために信用を失い,会社は倒産した。
判決は,取締役ではない実質的経営者の取引先の医薬品卸売業者への損害賠償責任を認めている(東京地判平2.9.3)。
 これらは取締役としての任務懈怠が認められた事例である。
任務懈怠といえるほど経営に参画したこともない者は実質的な経営者ではない。何が経営に参画したといえるかは,個別に判断する。普段から取締役としての職務を行っていたか,そうでないかとで差が生じるのは当然である。
 東京地判平23.6.2では,社長(娘)の父が取締役でもないのに,社長の権限を委されて行使し,「会長」とも呼ばれ,最高実力者であった。取締役会にも参加し,代表取締役と同等の活動をしていた。資本政策・持株比率も決めた。社長や会社の株式譲渡も独断で決定した。株式譲渡契約締結に,社長は立ち会わず,父が立ち会った。だから,問題の株式譲渡につき実質的な経営権を有する者と認められた。よって,社長と共に株式譲渡に伴う第三者の損害を賠償する責任を負う(民法709条,会社法429条)。
この判決の言わんとするところは,社長でもないのに社長同然の振る舞いをした者は,社長と信じて取引した者への責任を負え,という点につきる。平取締役のどのような行為が,社長同然の振る舞いと言えるか。常に会社に顔を出し,役員会にも参加して発言した実態がなければ,単に過去の実績があるとか一部の業務に協力したというだけで,不法行為責任を問うのは難しかろう。そうすると,登記のあるなしと責任は直接関係ないのではなかろうか。

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Comments

初めまして。
東京地裁平成23年6月2日判決は,株式を購入した原告もいささか胡散臭い会社であり,購入にあたってきちんとしたデューデリジェンスを行っていれば,粉飾決算は容易に分かったのではないかとも思うのですが,まったく過失相殺を認めなかった点が気になりました。
ただ,実質的な経営者の責任に関する小職の理解は,先生の実質的経営者による損害賠償(会社法429条)を認めたというお考えと少し異なっており,実質的な経営に参画していた以上,架空循環取引による粉飾決算を知っていたものであり,実質無価値な株式を3億円余りで譲渡することに加担したから,不法行為(民法709条)による損害賠償責任を負う,としたものではないかと。

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