{"id":708107,"date":"2026-08-03T16:10:48","date_gmt":"2026-08-03T08:10:48","guid":{"rendered":"https:\/\/law.asia\/?p=708107"},"modified":"2026-08-19T16:51:52","modified_gmt":"2026-08-19T08:51:52","slug":"japan-corporate-governance-code","status":"publish","type":"post","link":"https:\/\/law.asia\/zh-hans\/japan-corporate-governance-code\/","title":{"rendered":"\u65e5\u672c\u516c\u53f8\u6cbb\u7406\u6539\u9769\uff1a2026\u5e74\u7684\u5173\u952e\u53d8\u5316"},"content":{"rendered":"<table style=\"margin-top: 0px; width: 100%; overflow: hidden;\">\n<tbody>\n<tr style=\"display: flex; flex-wrap: wrap;\">\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #003366; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/zh-hans\/governance-redefined\"><span style=\"color: #d5c391;\"><b>\u4e3b\u9875<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #003366; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/zh-hans\/india-corporate-governance-framework\"><span style=\"color: #d5c391;\"><b> \u5370\u5ea6<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #003366; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/zh-hans\/taiwan-corporate-governance-esg\"><span style=\"color: #d5c391;\"><b>\u53f0\u6e7e<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #e6f3f6; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #003366; border-top: 2px solid #ffffff; border-radius: 12px; box-shadow: 0px 6px 12px rgba(43,133,156,0.35);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 12px 0;\"><a href=\"https:\/\/law.asia\/zh-hans\/thailand-corporate-governance\"><span style=\"color: #d5c391;\"><b>\u6cf0\u56fd<\/b><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u65e5\u672c\u516c\u53f8\u6cbb\u7406\u7684\u57fa\u7840\u662f\u300a\u516c\u53f8\u6cd5\u300b\uff0c\u8fd9\u662f\u89c4\u8303\u516c\u53f8\u7ec4\u7ec7\u548c\u7ba1\u7406\u7684\u4e3b\u8981\u6cd5\u5f8b\u3002\u4e0d\u8fc7\uff0c\u5bf9\u4e8e\u4e0a\u5e02\u516c\u53f8\u800c\u8a00\uff0c\u76d1\u7ba1\u6846\u67b6\u8fd8\u5ef6\u4f38\u81f3\u300a\u91d1\u878d\u5546\u54c1\u4ea4\u6613\u6cd5\u300b\u53ca\u8bc1\u5238\u4ea4\u6613\u6240\u7684\u5404\u9879\u89c4\u5219\uff0c\u7279\u522b\u662f\u4e1c\u4eac\u8bc1\u5238\u4ea4\u6613\u6240\u5236\u5b9a\u7684\u300a\u516c\u53f8\u6cbb\u7406\u51c6\u5219\u300b\u3002<\/p>\n<p style=\"text-align: justify;\">\u5c3d\u7ba1\u8be5\u51c6\u5219\u5c5e\u4e8e\u8f6f\u6cd5\u8303\u7574\uff0c\u4e0d\u5177\u6709\u6cd5\u5f8b\u7ea6\u675f\u529b\uff0c\u4f46\u5b83\u5df2\u6210\u4e3a\u5f71\u54cd\u65e5\u672c\u4e0a\u5e02\u516c\u53f8\u6cbb\u7406\u7684\u91cd\u8981\u6807\u6746\u3002<\/p>\n<p style=\"text-align: justify;\">\u8be5\u51c6\u5219\u901a\u8fc7\u6240\u8c13\u7684\u201c\u9075\u5b88\u6216\u89e3\u91ca\u201d\u6846\u67b6\u4e88\u4ee5\u5b9e\u65bd\u3002\u5728\u8be5\u6846\u67b6\u4e0b\uff0c\u4e0a\u5e02\u516c\u53f8\u987b\u9075\u5faa\u51c6\u5219\u4e2d\u7684\u6bcf\u9879\u539f\u5219\uff0c\u82e5\u672a\u9075\u5faa\uff0c\u5219\u987b\u89e3\u91ca\u5176\u504f\u79bb\u8be5\u51c6\u5219\u7684\u60c5\u51b5\u53ca\u539f\u56e0\u3002<\/p>\n<p style=\"text-align: justify;\">\u300a\u516c\u53f8\u6cbb\u7406\u51c6\u5219\u300b\u4e8e2015\u5e74\u51fa\u53f0\uff0c\u968f\u540e\u57282018\u5e74\u548c2021\u5e74\u8fdb\u884c\u4e86\u4fee\u8ba2\u30022026\u5e747\u670821\u65e5\uff0c\u65e5\u672c\u91d1\u878d\u5385\u548c\u4e1c\u4eac\u8bc1\u5238\u4ea4\u6613\u6240\u6b63\u5f0f\u5b9a\u7a3f\u5e76\u53d1\u5e03\u4e86\u300a\u516c\u53f8\u6cbb\u7406\u51c6\u5219\u300b\u7684\u6700\u65b0\u4fee\u8ba2\u7248\uff0c\u6807\u5fd7\u7740\u8be5\u51c6\u5219\u65f6\u9694\u4e94\u5e74\u6765\u7684\u9996\u6b21\u66f4\u65b0\u3002<\/p>\n<p style=\"text-align: justify;\">\u672c\u6587\u63a2\u8ba8\u4e86\u65e5\u672c\u516c\u53f8\u6cbb\u7406\u7684\u6700\u65b0\u52a8\u6001\uff0c\u5e76\u7279\u522b\u5173\u6ce82026\u5e74\u300a\u516c\u53f8\u6cbb\u7406\u51c6\u5219\u300b\u4fee\u8ba2\u4e2d\u7684\u5173\u952e\u53d8\u5316\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u4e1c\u4eac\u8bc1\u5238\u4ea4\u6613\u6240\u63a8\u52a8\u5173\u6ce8\u8d44\u91d1\u6210\u672c<\/strong><\/span><\/h2>\n<figure id=\"attachment_614708\" aria-describedby=\"caption-attachment-614708\" style=\"width: 200px\" class=\"wp-caption alignright\"><a href=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/09\/Yusaku-Akasaki.jpg\"><img class=\"wp-image-614708 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/09\/Yusaku-Akasaki.jpg\" alt=\"Yusaku Akasaki\" width=\"200\" height=\"250\" \/><\/a><figcaption id=\"caption-attachment-614708\" class=\"wp-caption-text\"><strong>Yusaku Akasaki<\/strong><br \/>\u5408\u4f19\u4eba<br \/>Chuo Sogo<br \/>\u5927\u962a\u5e02<br \/>\u7535\u8bdd: +81 6 6676 8834<br \/>\u90ae\u7bb1: <a href=\"mailto:akasaki_y@clo.gr.jp\">akasaki_y@clo.gr.jp<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">2023 \u5e74\uff0c\u4e1c\u4eac\u8bc1\u5238\u4ea4\u6613\u6240\u53d1\u5e03\u4e86\u300a\u5173\u4e8e\u5b9e\u73b0\u5173\u6ce8\u8d44\u91d1\u6210\u672c\u548c\u80a1\u4ef7\u7ecf\u8425\u8981\u6c42\u300b\uff0c\u547c\u5401\u4e0a\u5e02\u516c\u53f8\u4ece\u8d44\u91d1\u6210\u672c\u3001\u8d44\u672c\u76c8\u5229\u80fd\u529b\u548c\u5e02\u573a\u4f30\u503c\u7684\u89d2\u5ea6\u5206\u6790\u5176\u7ecf\u8425\u4e1a\u7ee9\u3002\u57fa\u4e8e\u4e0a\u8ff0\u5206\u6790\uff0c\u9f13\u52b1\u4e0a\u5e02\u516c\u53f8\u4f5c\u51fa\u6e05\u6670\u7684\u62ab\u9732\uff0c\u5e76\u4e0e\u6295\u8d44\u8005\u5f00\u5c55\u5bf9\u8bdd\u3002<\/p>\n<p style=\"text-align: justify;\">\u4eca\u5e74\u65e9\u4e9b\u65f6\u5019\uff0c\u53734\u670828\u65e5\uff0c\u4e1c\u4eac\u8bc1\u5238\u4ea4\u6613\u6240\u53d1\u5e03\u4e86\u5173\u4e8e\u201c\u5173\u6ce8\u8d44\u91d1\u6210\u672c\u548c\u80a1\u4ef7\u7ecf\u8425\u8981\u6c42\u201d\u7684\u66f4\u65b0\u8bf4\u660e\u3002\u8be5\u6587\u4ef6\u5f3a\u8c03\u4e0a\u5e02\u516c\u53f8\u5e94\u5f53\u8bf4\u660e\u5176\u5411\u5229\u76ca\u76f8\u5173\u65b9\u914d\u7f6e\u7ba1\u7406\u8d44\u6e90\u7684\u653f\u7b56\uff0c\u5e76\u4e0e\u5e02\u573a\u5f00\u5c55\u5bf9\u8bdd\u3002<\/p>\n<p style=\"text-align: justify;\">\u8fd9\u4e9b\u4e3e\u63aa\u53cd\u6620\u4e86\u957f\u671f\u4ee5\u6765\u5bf9\u65e5\u672c\u516c\u53f8\u7684\u62c5\u5fe7\uff0c\u5305\u62ec\u7559\u5b58\u6536\u76ca\u7684\u79ef\u7d2f\u3001\u7ef4\u6301\u4f4e\u5229\u6da6\u4e1a\u52a1\u3001\u8d44\u672c\u6548\u7387\u4f4e\u4e0b\u4ee5\u53ca\u5bf9\u65e0\u5f62\u8d44\u4ea7\u6295\u8d44\u4e0d\u8db3\u3002<\/p>\n<p style=\"text-align: justify;\">\u5bf9\u5e02\u51c0\u7387\uff08PBR\uff09\u548c\u51c0\u8d44\u4ea7\u6536\u76ca\u7387\uff08ROE\uff09\u5173\u6ce8\u5ea6\u7684\u63d0\u5347\u5df2\u5e26\u6765\u4e86\u53ef\u91cf\u5316\u7684\u6539\u5584\u3002\u5bf9\u6bd42022\u5e747\u6708\u4e0e2026\u5e743\u6708\u7684\u6570\u636e\uff0c\u4e0a\u5e02\u516c\u53f8\u7684\u5e02\u51c0\u7387\u548c\u51c0\u8d44\u4ea7\u6536\u76ca\u7387\u5747\u5448\u4e0a\u5347\u8d8b\u52bf\u3002\u5c3d\u7ba1\u5982\u6b64\uff0c\u867d\u7136\u8d44\u672c\u6548\u7387\u548c\u5e02\u573a\u4f30\u503c\u6574\u4f53\u6709\u6240\u6539\u5584\uff0c\u4f46\u4ecd\u843d\u540e\u4e8e\u5176\u4ed6\u56fd\u5bb6\u7684\u516c\u53f8\u3002<\/p>\n<p style=\"text-align: justify;\">\u5728\u6b64\u80cc\u666f\u4e0b\uff0c2026\u5e74\u4fee\u8ba2\u7684\u300a\u516c\u53f8\u6cbb\u7406\u51c6\u5219\u300b\u660e\u786e\u8981\u6c42\u8463\u4e8b\u4f1a\u5728\u5236\u5b9a\u548c\u62ab\u9732\u7ecf\u8425\u6218\u7565\u53ca\u7ecf\u8425\u8ba1\u5212\u65f6\u51c6\u786e\u7406\u89e3\u516c\u53f8\u7684\u8d44\u91d1\u6210\u672c\u3002<\/p>\n<figure id=\"attachment_703608\" aria-describedby=\"caption-attachment-703608\" style=\"width: 200px\" class=\"wp-caption alignright\"><a href=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/07\/Takashi-Oguchi.jpg\"><img class=\"wp-image-703608\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/07\/Takashi-Oguchi.jpg\" alt=\"Takashi Oguchi\" width=\"200\" height=\"250\" \/><\/a><figcaption id=\"caption-attachment-703608\" class=\"wp-caption-text\"><strong>Takashi Oguchi<\/strong><br \/>\u5408\u4f19\u4eba<br \/>Chuo Sogo<br \/>\u5927\u962a\u5e02<br \/>\u7535\u8bdd: +81 6 6676 8834<br \/>\u90ae\u7bb1: <a href=\"mailto:oguchi_t@clo.gr.jp\">oguchi_t@clo.gr.jp<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u4fee\u8ba2\u540e\u7684\u51c6\u5219\u8fdb\u4e00\u6b65\u8981\u6c42\u516c\u53f8\u62ab\u9732\u5176\u5982\u4f55\u5408\u7406\u914d\u7f6e\u8d44\u672c\u4ee5\u53ca\u5176\u4ed6\u7ba1\u7406\u8d44\u6e90\u3002\u8fd9\u5305\u62ec\u5bf9\u589e\u957f\u578b\u6295\u8d44\u548c\u4e1a\u52a1\u7ec4\u5408\u5ba1\u67e5\u7684\u8bf4\u660e\u3002\u8fd9\u4e9b\u62ab\u9732\u65e8\u5728\u5c55\u793a\u516c\u53f8\u62df\u5982\u4f55\u5b9e\u73b0\u5176\u76c8\u5229\u8ba1\u5212\u3001\u57fa\u672c\u8d44\u672c\u653f\u7b56\uff0c\u4ee5\u53ca\u8be5\u7b49\u6218\u7565\u548c\u8ba1\u5212\u4e2d\u8bbe\u5b9a\u7684\u4e0e\u76c8\u5229\u80fd\u529b\u548c\u8d44\u672c\u6548\u7387\u76f8\u5173\u7684\u76ee\u6807\u3002<\/p>\n<p style=\"text-align: justify;\">\u6b64\u5916\uff0c\u8463\u4e8b\u4f1a\u5e94\u5f53\u6301\u7eed\u5ba1\u89c6\u5176\u7ba1\u7406\u8d44\u6e90\u7684\u914d\u7f6e\u662f\u5426\u4f53\u73b0\u9002\u5f53\u7684\u98ce\u9669\u627f\u62c5\uff0c\u5e76\u6709\u52a9\u4e8e\u5b9e\u73b0\u53ef\u6301\u7eed\u589e\u957f\u548c\u4e2d\u957f\u671f\u4f01\u4e1a\u4ef7\u503c\u7684\u63d0\u5347\u3002<\/p>\n<p style=\"text-align: justify;\">\u8fd9\u5305\u62ec\u5ba1\u67e5\u73b0\u91d1\u548c\u5b58\u6b3e\u7b49\u91d1\u878d\u8d44\u4ea7\uff0c\u4ee5\u53ca\u6709\u5f62\u8d44\u4ea7\u548c\u5176\u4ed6\u7ba1\u7406\u8d44\u6e90\u662f\u5426\u88ab\u6709\u6548\u7528\u4e8e\u589e\u957f\u578b\u6295\u8d44\u3002<\/p>\n<p style=\"text-align: justify;\">\u603b\u4f53\u800c\u8a00\uff0c2026\u5e74\u4fee\u8ba2\u7248\u786e\u7acb\u4e86\u4e00\u5957\u6cbb\u7406\u6846\u67b6\uff0c\u8981\u6c42\u8463\u4e8b\u4f1a\u672c\u8eab\u5bf9\u4e2d\u957f\u671f\u589e\u957f\u6295\u8d44\u4e0e\u80a1\u4e1c\u56de\u62a5\u4e4b\u95f4\u7684\u5e73\u8861\u8fdb\u884c\u8bf4\u660e\u3002\u6b64\u4e3e\u56de\u5e94\u4e86\u6d77\u5916\u6295\u8d44\u8005\u957f\u671f\u4ee5\u6765\u5bf9\u8d44\u672c\u6548\u7387\u548c\u589e\u957f\u6218\u7565\u8fdb\u884c\u7efc\u5408\u6027\u8bf4\u660e\u7684\u671f\u671b\u3002<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #102238;\"><strong>\u5916\u90e8\u8463\u4e8b\u7684\u804c\u80fd\u8fdb\u4e00\u6b65\u5f3a\u5316<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">2026\u5e74\u300a\u516c\u53f8\u6cbb\u7406\u51c6\u5219\u300b\u7684\u4fee\u8ba2\u8fdb\u4e00\u6b65\u5f3a\u5316\u4e86\u72ec\u7acb\u5916\u90e8\u8463\u4e8b\u7684\u804c\u80fd\uff0c\u5c24\u5176\u6ce8\u91cd\u63d0\u5347\u5176\u5c65\u804c\u6709\u6548\u6027\u3002\u8be5\u51c6\u5219\u5f3a\u8c03\u4e86\u6b64\u7c7b\u8463\u4e8b\u5e94\u5c65\u884c\u7684\u804c\u8d23\u548c\u627f\u62c5\u7684\u8d23\u4efb\uff0c\u4ee5\u53ca\u7ef4\u6301\u6b64\u7c7b\u8463\u4e8b\u7684\u8d28\u91cf\u4e0e\u4eba\u6570\u3001\u7ef4\u6301\u5176\u72ec\u7acb\u6027\u7684\u91cd\u8981\u6027\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u56e0\u6b64\uff0c\u8be5\u51c6\u5219\u91c7\u7528\u4e86\u66f4\u52a0\u4fa7\u91cd\u539f\u5219\u7684\u6846\u67b6\u7ed3\u6784\u3002\u8fd9\u4e9b\u4fee\u8ba2\u8868\u660e\uff0c\u516c\u53f8\u4e0d\u4ec5\u5e94\u5efa\u7acb\u6b63\u5f0f\u5236\u5ea6\uff0c\u8fd8\u5e94\u7ed3\u5408\u81ea\u8eab\u5b9e\u9645\u60c5\u51b5\uff0c\u786e\u4fdd\u5185\u90e8\u4e3e\u62a5\u5236\u5ea6\u7684\u6709\u6548\u8fd0\u884c\u3002<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><a href=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-1024x283.jpg\"><img class=\"aligncenter size-large wp-image-523479\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-1024x283.jpg\" alt=\"CHUO SOGO LAW OFFICE, PC\" width=\"640\" height=\"177\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-1024x283.jpg 1024w, https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-300x83.jpg 300w, https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-768x212.jpg 768w, https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-1536x425.jpg 1536w, https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-696x193.jpg 696w, https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-1068x295.jpg 1068w, https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo-1518x420.jpg 1518w, https:\/\/law.asia\/wp-content\/uploads\/2024\/10\/Logo.jpg 1576w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/a>CHUO SOGO LPC<\/strong><br \/>\nOsaka Dojimahama Tower 15th Floor<br \/>\n1-1-27 Dojimahama, Kita-ku<br \/>\n\u5927\u962a\u5e02\uff0c530-0004 \u65e5\u672c<br \/>\n\u7535\u8bdd: +81 6 6676 8834<br \/>\n\u4f20\u771f: +81 6 6676 8839<br \/>\n<a href=\"http:\/\/www.clo.jp\/english\">www.clo.jp\/english<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u4e3b\u9875 \u5370\u5ea6 \u53f0\u6e7e \u6cf0\u56fd 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