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Swiss Code of Obligations
The Swiss Code of Obligations ((ドイツ語:Obligationenrecht); (フランス語:Droit des obligations); (イタリア語:Diritto delle obbligazioni))〔(【引用サイトリンク】url=http://www.wipo.int/wipolex/en/details.jsp?id=11981 )〕 is a portion of the Swiss Civil Code that regulates contract law〔(【引用サイトリンク】url=http://www.swissnetwork.com/topic-search/show/article/contract-law/print.html?cHash=5cbb332ee6d901383e8af7a342839be1&PHPSESSID=ncd8vi4219fh98c43qvb9aln97&PHPSESSID=ncd8vi4219fh98c43qvb9aln97 )〕 and corporations (Aktiengesellschaft).〔(【引用サイトリンク】url=http://www.six-swiss-exchange.com/knowhow/products/shares_en.html )〕 It is divided into a general part, which applies to all contracts, and a special part, which applies to specific types of contracts, such as sales of goods or loans.〔
The Code is governed by the principle of the freedom to contract, which includes freedom as to the content and type of the contract, and the freedom of the parties to enter into agreements which are not governed by the special part of the Code.〔(【引用サイトリンク】url=http://www.nkf.ch/wAssets-nkf2/docs/publikationen/andras_a_gurovits/nkf_gurovits_sportevents2.pdf )〕
The first version, drafted by Walther Munzinger and Heinrich Fick, entered into force in 1883, and was subsequently revised and expanded to form the Swiss Code of Obligations of 1912.〔(【引用サイトリンク】url=http://www.unifr.ch/webnews/content/4/attach/4769.pdf )〕 The first version of the Swiss Code of Obligations inspired similar legislation in Germany, Italy and Turkey.〔 The Code of Obligations was drafted in a strikingly understandable style, without many instances of abstract legal terminology, so that it could be readily understood by the common population.〔
The Code was revised in 2011, so that in the future requirements for book-keeping and accounting will not depend on a company's legal form, but on its financial size.〔(【引用サイトリンク】url=http://www.pwc.ch/user_content/editor/files/publ_ass/pwc_changes_swiss_code_of_obligations_1112_e.pdf )〕
==References==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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