|
The Handelsgesetzbuch (HGB, in English ''Commercial Code'') contais the core of the commercial law in Germany. It regulates the legal relations of merchants and therefore it is also designated as „the special private law for merchants“. The Bürgerliches Gesetzbuch (BGB) (English ''Civil Code'') is only subsidiary applied to merchants beside the HGB. Beside that the HGB contains the regulations for the Offene Handelsgesellschaft (OHG) (English ''General partnership''), the Kommanditgesellschaft (KG) (English ''Limited partnership'') and the Stille Gesellschaft (stG) (English ''Dormant partnership''). HGB prvovides regulation to accounting for limited companies. HGB also has also a few penal provisions. == History == Precursor of the Handelsgesetzbuch (HGB) was the Allgemeines Deutsches Handelsgesetzbuch (ADHGB) of 1861. ADHGB was replaced in the German Empire by the HGB, that was legislated on 10 May 1897. The HGB came into force together with the Bürgerliches Gesetzbuch (BGB) on 1 January 1900. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Handelsgesetzbuch」の詳細全文を読む スポンサード リンク
|