日本の商業における事業継承の特殊性

1 商業における事業継承の「問題性」 : 近年、事業継承が中小企業経営にとって重要な問題として認識されつつある。その背景には、戦後の高度成長期に参入した中小企業が世代交代期を迎え、蓄積した技能継承が困難になることで、日本産業の国際競争力が低下することが危惧されているという事情がある。もっとも、商業の場合には国際競争力とは直接的には無関係であり、そうした意味では事業継承が「社会」問題として認識されることはなかったと言える。もちろん、個々の商店にとっては「後継者」の有無は決定的に重要である。後継者がおり、将来における事業の継続性が期待されれば、それは事業意欲にもつながり、積極的な投資も行われるに違いない。逆に、「自分の代で商売はやめる」ということになれば、事業意欲が減退し、売上が低下することは必至であろう。また事業継承されない結果として「空き店舗」が発生し、そのことが商店街の衰退をさらに深刻化させることになり、商店街はいわゆる「悪魔の循環」から抜け出すことができなくなる。表1によれば、1985年にわが国の商店数は戦後始めて減少したが、「法人」と「個人」に分けてその事業所数の推移を見ると、法人はほとんど減少していないのに対し、個人は卸売、小売ともにピーク時に比べてほぼ半減している。……
In recent years, business succession is recognized as an important problem for small and medium-sized enterprises (SMEs). It is because the SMEs that entered the postwar high-growth era caused a change of generation, and there is concern about the decline in the global competitiveness of Japanese industries due to difficulties in the transmission of accumulated skill. Business succession among SMEs in Japan is considered to be quite a natural phenomenon within the family. Although this custom has declined, particularly in the field of commerce after business conditions deteriorated, the desire to continue a family business is rather unique among countries in Southeast Asia. In South Korea and China, for instance, business is conducted only as a means for earning a livelihood, and business succession is not adhered to within the family. Why is there still an incentive to continue family businesses in Japan? In order to explain this question, assets succeeded to in commerce should be classified into four categories: tangible assets such as cash, claims, stocks, buildings, etc; expertise (individual skill) in handling and selling products; the network of customers and suppliers (related skill); and "shop curtain” as a generic term for these intangible assets. Tangible assets are saleable in the market, and thus, they are preferred to other assets in South Korea and China. This is because they can be easily converted into money for other businesses. On the other hand, intangible assets are not saleable because they are company-specific (except for brand assets); therefore, people would prefer not to invest too much money in intangible assets. However, there is an incentive for business succession in Japan, where intangible assets possess a significant competitive edge. As long as there are no schools that provide business education, the only means for the transmission of intangible assets is through family businesses. Defending a shop curtain, which is the symbol of fam