論日本「小規模企業基本法」制定之沿革對於臺灣微型企業政策之啓示

The enlightenment of Japan's ＂Basic Act for the activation of small-sized businesses＂ to Taiwan's Micro-enterprise Policy

詹智閔(Chan Chih-min)

《真理法學論叢》 21期 (2018/09) Pp. 33+35-71

摘要

日本政府於2014年6月公布「小規模企業振興基本法」，作為未來日本中小企業中的小規模企業政策的施行依據。「小規模企業振興基本法」中闡述了小規模企業的定義、基本原則、實行方針與振興小規模企業的基本施行政策。該基本法除了規定了中央政府必須提出五年的小規模企業振興計畫外，亦規定了中央與地方對於小規模企業的權責。微型企業約占臺灣全體企業的80%。自1989年以來，我國就已經開始推動微型企業政策。而2017年起，臺灣經濟部中小企業處，乃研擬修改現行中小企業相關法令。於此時，我們有必要審視日本小規模企業振興基本法所具有的意義與功能，藉此促使個人企業、小規模企業或是微型企業得於在發展在地經濟、解決企業問題上發揮其重要性，進而主導我國社會與經濟的發展走向。

關鍵字

日本 ； 小規模企業 ； 微型企業 ； 小規模企業振興基本法 ； 中小企業基本法

並列摘要

The Japanese government announced the ＂Basic Act for the activation of small-sized businesses ＂in June 2014 as a basis for the implementation of the small-size corporate policy of Japanese SMEs in the future. The ＂Basic Act for the activation of small-sized businesses＂ describes the definition, basic principles, and implementation guidelines for small-size enterprises and the basic implementation policies for the rejuvenation of small-size enterprises. In addition to providing a five-year plan for the revitalization of small-size enterprises, the Basic Act also stipulates the powers and responsibilities of the central and local governments for small-size enterprises. Microenterprises account for about 80% of all Taiwanese companies. Since 1989, Taiwan government has begun to promote micro-enterprise policies. Now the Taiwan government wants to amend the SME decree, it is necessary for us to examine the significance and function of the promotion of the Basic Law for small-scale enterprises in Japan. Relying on the importance of the local economy and solving enterprises problem, it will lead the development of Taiwan's society and economy.

並列關鍵字

Japan ； Small-size enterprises ； Micro-enterprises ； Basic Act for the activation of small-sized businesses ； Basic Act for Small and Medium-sized Enterprise