Ⅰ Types of companies

1-有限株式責任会社（company limited by shares）
2-有限保証会社（company limited by guarantee）
3-無限責任会社（unlimited company）


ミャンマー会社法上、会社の種類は上記３種類である。この３種類の会社に対して、私会社(private company)、公開会社(public company)というカテゴリがある。さらには、１は株式所有であることは名称からも明らかであるが、２及び３についても、株式を所有するものとしないものがある。結局、組み合わせると１０種類の会社が理論上可能である。


１　 有限株式責任公開会社(public company limited by shares)
２　 有限株式責任私会社(private company limited by shares)
３　 有限保証株式所有公開会社(public company limited by guarantee and having a share capital)
４　 有限保証株式所有私会社(private company limited by guarantee and having a share capital)
５　 有限保証株式無所有公開会社(public company limited by guarantee and not having a share capital)
６　 有限保証株式無所有私会社(private company limited by guarantee and not having a share capital)
７　 無限責任株式所有公開会社(public unlimited company having a share capital)
８　 無限責任株式所有私会社(private unlimited company having  a share capital)
９　 無限責任株式無所有公開会社(public unlimited company not having a share capital)
１０ 無限責任株式無所有私会社(private unlimited company not having a share capital)


 このうち、私会社には、公開会社に課せられている会社法上の義務が免除されているという有利な面があるので、日本の中小企業がミャンマー国内で法人を設立する際、この私会社（a private company）の形態の会社を設立するのが有利であるとおもわれる。ただ、公開会社の子会社たる私会社（a private company being a subsidiary company of a public company ）というカテゴリがあって、このカテゴリの私会社にあたると、一旦、会社法上のある義務が免除されているとされても、当該免除されている事項について、免除されない場合がでてくるので注意が必要である。日本国内で株式が公開されている法人が、ミャンマー国内で子会社を設立する場合がこれにあたる。

例えば、最もわかりやすい例として、第８３Ａ条　取締役の人数に関する規定を見てみると、
83A. (1) Every company shall have at least three directors.
  　   (2) This section shall not apply to a private company except a private company being a 　　　　　　　　subsidiary company of a public company. 
第８３Ａ条取締役の人数
　　　（１）すべての会社は少なくとも３名の取締役を要する。
　　　（２）本規定は、私会社には適用しない。ただし、公開会社の子会社たる私会社は除く。

私会社の取締役人数は、少なくとも２名とされている。（これは、第８３Ａ条、ＴａｂｌｅＡの第７０条、第８５条、第５条及び実務上そのような運用になっている）ただし、公開会社の子会社たる私会社にあたる場合は、上記規定文言より、取締役人数はすくなとも３名となる。

Notes

This Website is intended principally as the initial, introductory stage of information. Although articles in this website are written in good faith, representing the authors’ understanding of the relevant law, the articles may be wrong or out of date and should not be relied on for any purpose whatsoever. The authors of these articles and administrator of this website do not guarantee and assume no responsibility for any consequences, including damages, arising out of or in connection with the use of any information available from this website. All articles and content copyrighted © by the author, 2013.All rights reserved.

THE SCHEDULE FORM A （tentative translation）

THE SCHEDULE FORM  A

Note:  This application is to be accompanied by:-

(i)

A copy of the Company’s Memorandum and Articles of Association or of the charter,statutes or other instruments constituting or defining the constitution of the Company

(II)	Copies of the Company’s Balance Sheets and Profit and Loss Accounts for the last two years preceding the application.
	Application by a Foreign Company or Company carrying international trade for issue of a permit under Section 27A of the Act.

 基本定款及び付属定款を添付
直近２年分の貸借対照表及び損益計算書添付

(1)	Name of Company		: 商号
(2)	Country of incorporation of Company		:法人設立国
(3)	(a)     (b)	Names, Addresses the Nationality of shareholders in case of Companies incorporated in the Republic of the Union of Myanmar.   Number of citizen and / or, non-citizen shareholders together with the number of shares held by them separately in the case of Companies incorporated outside the Republic of the Union of Myanmar.	:（a)ミャンマー国内法人の場合、株主の氏名・住所・国籍 (b)外国法人の場合、ミャンマー人......   :
(4)	(a)   (b)	Location of the Company’s Head Office Location of the Company’s Principal office in the Republic of the Union of Myanmar.	:(a)本店所在地 (b)ミャンマー国内の主たる事務所所在地   :
(5)		The objects for which the Company is formed (field of business)	:会社の設立目的
(6)	(a)     (b)     (c)     (d)	The amount of capital and the number of shares into which the capital is divided. If more than one class of share is authorized, the description of each class and rights and privileges pertaining to each. The amount of capital brought or to be brought into the Republic of the Union of Myanmar. Whether there is any discrimination among different classes of shareholders with regard to number of votes one may cast.	:(a)資本金額及び分割する株式総数 (b)１種類より多く株式を発効する場合、それぞれの株式の説明権利特典 (c)ミャンマー国内に持ちこんだ資本額及び持ち込む予定額 (d)１票に対して株主間で差があるかどうか   :
(7)	(a)     (b)	The maximum amount of indebtedness, if any, which may be incurred by the Company; and The prohibition against the contracting of debts in excess of that amount.	:(a)もしあれば、最大借入額 (b)ある金額を超えて借入契約をすることの禁止
(8)	The period for which Permit is applied for		:求める営業許可期間
(9)	The officers who are to conduct the affairs of the Company duties of each, and the authority of the Board of Directors to fill the position abovenamed.		:会社の事業を指揮する役職者名
(10)	The number of Directors, the manner of their appointments and their powers.		:取締役数と選出方法
(11)	The names, addresses and nationality of the Directors for the current year.		:現取締役の名前、住所、国籍
(12)	The names, addresses and nationality of the promoters		:発起人の名前・『住所・国籍
(13)	Statement of compliance with legal requirements for initial capital including the amount to be paid in before commencement of the business.		:事業開始前に払い込まれた額を含み法律で要求されている初期資本

Notes

This Website is intended principally as the initial, introductory stage of information. Although articles in this website are written in good faith, representing the authors’ understanding of the relevant law, the articles may be wrong or out of date and should not be relied on for any purpose whatsoever. The authors of these articles and administrator of this website do not guarantee and assume no responsibility for any consequences, including damages, arising out of or in connection with the use of any information available from this website.

All articles and content copyrighted © by the author, 2013.

All rights reserved.

3 CAPITAL STRUCTURE COMMITTEE "QUESTIONNAIRE" （tentative translation）

5.0	EXCHANGE CONTROL REGULATIONS為替管理規則 ( As issue / renewal of “ Permit “ is dependent in compliance with these Regulations. )
5.1	Issued and Paid – up Capital発行済/払込済資本 Q. What is the Issued and Paid – up Capital previously      approved by CSC? A.  資本構成委員会に承認された発行済/払込済資本は何か？………………………………………………………………………
	Q.  Has the capitalization of reserves and retained earnings      (profits ) been approved? If so, the amount. A. 留保株式の現金化及び収益の内部留保は承認されたのか。 承認された場合はその額。……………………………………………………………………..
	Q. Has capital determined by the CSC  brought into      Myanmar?A.  資本構成委員会によって決定された資本はミャンマに持ち込まれたのか？……………………………………………………………………..
	Q.  If not brought in, why not? A. .…まだならば、なぜ？………………………………………………………………..
	Q. If there is an inter-company account with the Parent     Company, what is the amount due from the Parent     Company, and the ratio to Paid-up Capital?親会社との連結決算はある場合、親会社からの資金は何で、払込資本との比率は何か？ A   ……………………………………………………………………..
6.0	RENEWAL OF “ PERMIT TO TRADE“営業許可　更新
6.1	Q. Have the Issued and Paid-up Capital been brought into     Myanmar?発行済/払込済資本はミャンマーにもちこまれたのか？ A   ………………………………………………………………………...
6.2	Q. Have new issue and calls on shares been made during the     current year? Give details.新たな株式発行及び当該株式引受募集はおこなわれたのか、行われた場合は詳細を報告せよ A.  …………………………………………………………………………
6.3	Q.  Need the Authorized Capital be increased due to the      company’s activities or expansion?会社の事業または拡張のために授権資本の増加は必要か？ A.  ………………………………………………………………………….
6.4	Q. What is the total outside indebtedness of the Company. (i) to local creditors? (ii) to overseas creditors? A.  ……………………………………………………………………………...
6.5	Q. What is the Local Debt / Equity Ratio? A.  ……………………………………………………………………………… Q. Is the Company still insolvent financial position? If not,     the extent of insolvency. A.  ……………………………………………………………………………….
7.0	MYANMAR COMPANIES ACT.
7.1	Q. Is the Application Form A for “Permit to Trade” Complete? (i) as to details to be furnished? (ii) as to attachments required?営業許可申請フォームＡは完了しましたか？細目までうめましたか？必要書類を添付しましたか？ A.  ………………………………………………………………………………..
7.2	Q. In the case of renewal application has compliance, been made       of: (i)  annual requirements under the Myanmar Companies Act? (ii) reporting of any changes within the prescribed time? A.  …許可更新にあたってミャンマ会社法が要求する年次報告義務を果たしているか？…所定期間内に変更に関する報告義務を果たしたか？……………………………………………………………………………
7.3	Q. Have conditions set out in the “Permit to Trade” been      complied with fully?「取引許可」で設定された条件を完全に遵守しているか？ A.  ………………………………………………………………………………….
7.4	Q. Are there any changes in Memorandum and Articles of     Association and the Company’s activities which are     considered to warrant any changes to the conditions for     which the “Permit” has been originally issued?当初許可が発行される条件に対する何らかの変更がある場合、当該変更を根拠づける基本定款及び附属定款及び会社の事業に何らかの変更があるのか？ A.  …………………………………………………………………………………. Notes This Website is intended principally as the initial, introductory stage of information. Although articles in this website are written in good faith, representing the authors’ understanding of the relevant law, the articles may be wrong or out of date and should not be relied on for any purpose whatsoever. The authors of these articles and administrator of this website do not guarantee and assume no responsibility for any consequences, including damages, arising out of or in connection with the use of any information available from this website. All articles and content copyrighted © by the author, 2013. All rights reserved.