{"id":66507,"date":"2025-10-08T16:08:36","date_gmt":"2025-10-08T07:08:36","guid":{"rendered":"https:\/\/monolith.law\/cs\/?p=66507"},"modified":"2025-10-15T05:13:15","modified_gmt":"2025-10-14T20:13:15","slug":"company-liquidation-japan","status":"publish","type":"post","link":"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan","title":{"rendered":"Vysv\u011btlen\u00ed procesu likvidace spole\u010dnosti podle japonsk\u00e9ho obchodn\u00edho z\u00e1kon\u00edku"},"content":{"rendered":"\n<p>Kdy\u017e spole\u010dnost v Japonsku ukon\u010d\u00ed svou \u010dinnost podle japonsk\u00e9ho obchodn\u00edho z\u00e1kon\u00edku, neznamen\u00e1 to nutn\u011b selh\u00e1n\u00ed veden\u00ed. Krom\u011b specifick\u00fdch p\u0159\u00edpad\u016f, jako je rozhodnut\u00ed o f\u00fazi nebo zah\u00e1jen\u00ed bankrotov\u00e9ho \u0159\u00edzen\u00ed, n\u00e1sleduje po rozpu\u0161t\u011bn\u00ed spole\u010dnosti proces, kter\u00fd se pr\u00e1vn\u011b naz\u00fdv\u00e1 &#8220;likvidace&#8221;. C\u00edlem tohoto procesu je ukon\u010dit zb\u00fdvaj\u00edc\u00ed operace spole\u010dnosti, p\u0159em\u011bnit aktiva na hotovost, uhradit v\u0161echny dluhy a nakonec rozd\u011blit zb\u00fdvaj\u00edc\u00ed majetek (z\u016fstatkov\u00fd majetek) mezi akcion\u00e1\u0159e. Spole\u010dnost v tomto procesu se naz\u00fdv\u00e1 &#8220;likvida\u010dn\u00ed akciov\u00e1 spole\u010dnost&#8221; a jej\u00ed pr\u00e1vn\u00ed aktivity jsou omezeny pouze na dosa\u017een\u00ed \u00fa\u010delu likvidace. Tento likvida\u010dn\u00ed proces se t\u00fdk\u00e1 &#8220;b\u011b\u017en\u00e9 likvidace&#8221;, kter\u00e1 se prov\u00e1d\u00ed, kdy\u017e majetek spole\u010dnosti pln\u011b pokr\u00fdv\u00e1 jej\u00ed dluhy, co\u017e je stav zn\u00e1m\u00fd jako p\u0159ebytek aktiv. Toto nen\u00ed neobvykl\u00e9 jako v\u00fdsledek strategick\u00e9ho rozhodnut\u00ed veden\u00ed, jako je dobrovoln\u00e9 ukon\u010den\u00ed \u010dinnosti kv\u016fli absenci n\u00e1stupce nebo pl\u00e1novan\u00e9 ukon\u010den\u00ed podnik\u00e1n\u00ed po dokon\u010den\u00ed ur\u010dit\u00e9ho projektu. Likvidace je tedy \u0159\u00edzen\u00fd proces, kter\u00fd umo\u017e\u0148uje ukon\u010dit spole\u010dnost s udr\u017een\u00edm pr\u00e1vn\u00edho \u0159\u00e1du. V tomto \u010dl\u00e1nku podrobn\u011b vysv\u011btl\u00edme proces b\u011b\u017en\u00e9 likvidace, jak je stanoven v japonsk\u00e9m obchodn\u00edm z\u00e1kon\u00edku, od role likvid\u00e1tora a shrom\u00e1\u017ed\u011bn\u00ed likvid\u00e1tor\u016f, p\u0159es konkr\u00e9tn\u00ed administrativn\u00ed postupy, a\u017e po dokon\u010den\u00ed procesu.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_53 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Likvidator_Vykonny_organ_likvidacniho_rizeni_v_Japonsku\" title=\"Likvid\u00e1tor: V\u00fdkonn\u00fd org\u00e1n likvida\u010dn\u00edho \u0159\u00edzen\u00ed v Japonsku\">Likvid\u00e1tor: V\u00fdkonn\u00fd org\u00e1n likvida\u010dn\u00edho \u0159\u00edzen\u00ed v Japonsku<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Metody_jmenovani_likvidatora\" title=\"Metody jmenov\u00e1n\u00ed likvid\u00e1tora\">Metody jmenov\u00e1n\u00ed likvid\u00e1tora<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Povinnosti_likvidatora\" title=\"Povinnosti likvid\u00e1tora\">Povinnosti likvid\u00e1tora<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Sprava_likvidace_Rozhodovani_a_dohled_v_ramci_likvidacniho_vyboru_podle_japonskeho_prava\" title=\"Spr\u00e1va likvidace: Rozhodov\u00e1n\u00ed a dohled v r\u00e1mci likvida\u010dn\u00edho v\u00fdboru podle japonsk\u00e9ho pr\u00e1va\">Spr\u00e1va likvidace: Rozhodov\u00e1n\u00ed a dohled v r\u00e1mci likvida\u010dn\u00edho v\u00fdboru podle japonsk\u00e9ho pr\u00e1va<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Zrizeni_likvidacniho_vyboru\" title=\"Z\u0159\u00edzen\u00ed likvida\u010dn\u00edho v\u00fdboru\">Z\u0159\u00edzen\u00ed likvida\u010dn\u00edho v\u00fdboru<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Pravomoci_likvidacniho_vyboru\" title=\"Pravomoci likvida\u010dn\u00edho v\u00fdboru\">Pravomoci likvida\u010dn\u00edho v\u00fdboru<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Konkretni_postup_likvidacnich_ukonu\" title=\"Konkr\u00e9tn\u00ed postup likvida\u010dn\u00edch \u00fakon\u016f\">Konkr\u00e9tn\u00ed postup likvida\u010dn\u00edch \u00fakon\u016f<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Schvaleni_valnou_hromadou\" title=\"Schv\u00e1len\u00ed valnou hromadou\">Schv\u00e1len\u00ed valnou hromadou<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Postupy_ochrany_veritelu\" title=\"Postupy ochrany v\u011b\u0159itel\u016f\">Postupy ochrany v\u011b\u0159itel\u016f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Rozdeleni_zbyvajiciho_majetku\" title=\"Rozd\u011blen\u00ed zb\u00fdvaj\u00edc\u00edho majetku\">Rozd\u011blen\u00ed zb\u00fdvaj\u00edc\u00edho majetku<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Ukonceni_likvidace_a_zanik_spolecnosti_podle_japonskeho_prava\" title=\"Ukon\u010den\u00ed likvidace a z\u00e1nik spole\u010dnosti podle japonsk\u00e9ho pr\u00e1va\">Ukon\u010den\u00ed likvidace a z\u00e1nik spole\u010dnosti podle japonsk\u00e9ho pr\u00e1va<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Schvaleni_zaverecneho_ucetniho_vykazu\" title=\"Schv\u00e1len\u00ed z\u00e1v\u011bre\u010dn\u00e9ho \u00fa\u010detn\u00edho v\u00fdkazu\">Schv\u00e1len\u00ed z\u00e1v\u011bre\u010dn\u00e9ho \u00fa\u010detn\u00edho v\u00fdkazu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Registrace_ukonceni_likvidace\" title=\"Registrace ukon\u010den\u00ed likvidace\">Registrace ukon\u010den\u00ed likvidace<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Uchovani_ucetnich_a_jinych_dokumentu\" title=\"Uchov\u00e1n\u00ed \u00fa\u010detn\u00edch a jin\u00fdch dokument\u016f\">Uchov\u00e1n\u00ed \u00fa\u010detn\u00edch a jin\u00fdch dokument\u016f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/company-liquidation-japan\/#Shrnuti\" title=\"Shrnut\u00ed\">Shrnut\u00ed<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Likvidator_Vykonny_organ_likvidacniho_rizeni_v_Japonsku\"><\/span>Likvid\u00e1tor: V\u00fdkonn\u00fd org\u00e1n likvida\u010dn\u00edho \u0159\u00edzen\u00ed v Japonsku<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Metody_jmenovani_likvidatora\"><\/span>Metody jmenov\u00e1n\u00ed likvid\u00e1tora<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Po rozpu\u0161t\u011bn\u00ed spole\u010dnosti se st\u0159edobodem pro vykon\u00e1v\u00e1n\u00ed likvida\u010dn\u00edch \u00fakol\u016f st\u00e1v\u00e1 &#8220;likvid\u00e1tor&#8221;. Likvid\u00e1tor nahrazuje p\u0159edstavenstvo nebo v\u00fdkonn\u00e9ho \u0159editele spole\u010dnosti p\u0159ed jej\u00edm rozpu\u0161t\u011bn\u00edm a zast\u00e1v\u00e1 funkci v\u00fdkonn\u00e9ho \u0159editele a z\u00e1stupce likvida\u010dn\u00ed spole\u010dnosti.<\/p>\n\n\n\n<p>Podle \u010dl\u00e1nku 478 odstavec 1 Japonsk\u00e9ho z\u00e1kona o spole\u010dnostech (Companies Act) existuj\u00ed t\u0159i zp\u016fsoby jmenov\u00e1n\u00ed likvid\u00e1tora. Za prv\u00e9, pokud jsou likvid\u00e1to\u0159i ur\u010deni ve stanov\u00e1ch spole\u010dnosti, stanou se tito likvid\u00e1tory. Za druh\u00e9, i kdy\u017e stanovy \u017e\u00e1dn\u00e9ho likvid\u00e1tora neur\u010duj\u00ed, m\u016f\u017ee b\u00fdt konkr\u00e9tn\u00ed osoba jmenov\u00e1na na z\u00e1klad\u011b usnesen\u00ed valn\u00e9 hromady akcion\u00e1\u0159\u016f. V praxi mnoho spole\u010dnost\u00ed jmenuje likvid\u00e1tory sou\u010dasn\u011b s usnesen\u00edm o rozpu\u0161t\u011bn\u00ed na valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f. Pokud ani jedna z t\u011bchto metod nevede k jmenov\u00e1n\u00ed likvid\u00e1tora, jako t\u0159et\u00ed mo\u017enost se st\u00e1vaj\u00ed likvid\u00e1tory automaticky dosavadn\u00ed \u010dlenov\u00e9 p\u0159edstavenstva. Toto se naz\u00fdv\u00e1 statut\u00e1rn\u00ed likvid\u00e1tor a je to b\u011b\u017en\u00fd p\u0159\u00edpad zejm\u00e9na u mal\u00fdch a st\u0159edn\u00edch podnik\u016f. V ojedin\u011bl\u00fdch p\u0159\u00edpadech, kdy ani tyto metody nezajist\u00ed jmenov\u00e1n\u00ed likvid\u00e1tora, mohou akcion\u00e1\u0159i nebo jin\u00ed zainteresovan\u00ed podat n\u00e1vrh soudu, kter\u00fd pak likvid\u00e1tora jmenuje. Po jmenov\u00e1n\u00ed likvid\u00e1tora je nutn\u00e9 do dvou t\u00fddn\u016f od data rozpu\u0161t\u011bn\u00ed prov\u00e9st registraci rozpu\u0161t\u011bn\u00ed a registraci likvid\u00e1tora a z\u00e1stupce likvid\u00e1tora v pr\u00e1vn\u00edm rejst\u0159\u00edku.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Povinnosti_likvidatora\"><\/span>Povinnosti likvid\u00e1tora<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Povinnosti likvid\u00e1tora jsou rozmanit\u00e9, ale mezi hlavn\u00ed pat\u0159\u00ed dokon\u010den\u00ed st\u00e1vaj\u00edc\u00edch operac\u00ed spole\u010dnosti &#8220;ukon\u010den\u00ed b\u011b\u017en\u00fdch z\u00e1le\u017eitost\u00ed&#8221;, vym\u00e1h\u00e1n\u00ed pohled\u00e1vek a p\u0159em\u011bna majetku spole\u010dnosti na hotovost &#8220;vym\u00e1h\u00e1n\u00ed pohled\u00e1vek a likvida\u010dn\u00ed prodej majetku&#8221; a splacen\u00ed v\u0161ech z\u00e1vazk\u016f spole\u010dnosti &#8220;splacen\u00ed dluh\u016f&#8221;. P\u0159i pln\u011bn\u00ed t\u011bchto povinnost\u00ed m\u00e1 likvid\u00e1tor stejnou povinnost jako \u0159editel\u00e9, jednat s p\u00e9\u010d\u00ed \u0159\u00e1dn\u00e9ho hospod\u00e1\u0159e (povinnost p\u00e9\u010de) a b\u00fdt v\u011brn\u00fd spole\u010dnosti (povinnost loajality). Tyto pr\u00e1vn\u00ed povinnosti nejsou pouze form\u00e1ln\u00ed. Pokud likvid\u00e1tor zanedb\u00e1 sv\u00e9 povinnosti a zp\u016fsob\u00ed spole\u010dnosti \u0161kodu, nap\u0159\u00edklad nech\u00e1 nevym\u00e1han\u00e9 pohled\u00e1vky nebo prod\u00e1 majetek spole\u010dnosti za nespravedliv\u011b n\u00edzkou cenu, m\u016f\u017ee b\u00fdt zodpov\u011bdn\u00fd za nedbalost a m\u016f\u017ee b\u00fdt osobn\u011b povinen k n\u00e1hrad\u011b \u0161kody spole\u010dnosti. Proto zejm\u00e9na \u0159editel\u00e9, kte\u0159\u00ed se automaticky st\u00e1vaj\u00ed likvid\u00e1tory, mus\u00ed b\u00fdt si v\u011bdomi v\u00e1\u017en\u00e9ho pr\u00e1vn\u00edho rizika spojen\u00e9ho s touto rol\u00ed a pe\u010dliv\u011b vykon\u00e1vat sv\u00e9 povinnosti. Po n\u00e1stupu do funkce mus\u00ed likvid\u00e1tor bez zbyte\u010dn\u00e9ho odkladu prozkoumat finan\u010dn\u00ed situaci spole\u010dnosti, sestavit soupis majetku a rozvahu a z\u00edskat schv\u00e1len\u00ed valn\u00e9 hromady akcion\u00e1\u0159\u016f. Jedn\u00e1 se o povinnost stanovenou v \u010dl\u00e1nku 492 Japonsk\u00e9ho z\u00e1kona o spole\u010dnostech, kter\u00e1 p\u0159edstavuje d\u016fle\u017eit\u00fd krok v z\u00e1kladn\u00edm nastaven\u00ed cel\u00e9ho likvida\u010dn\u00edho procesu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sprava_likvidace_Rozhodovani_a_dohled_v_ramci_likvidacniho_vyboru_podle_japonskeho_prava\"><\/span>Spr\u00e1va likvidace: Rozhodov\u00e1n\u00ed a dohled v r\u00e1mci likvida\u010dn\u00edho v\u00fdboru podle japonsk\u00e9ho pr\u00e1va<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Zrizeni_likvidacniho_vyboru\"><\/span>Z\u0159\u00edzen\u00ed likvida\u010dn\u00edho v\u00fdboru<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Likvida\u010dn\u00ed akciov\u00e1 spole\u010dnost v Japonsku nen\u00ed povinna z\u0159izovat org\u00e1n odpov\u00eddaj\u00edc\u00ed spr\u00e1vn\u00ed rad\u011b. Nicm\u00e9n\u011b, aby bylo mo\u017en\u00e9 reagovat na situace vy\u017eaduj\u00edc\u00ed p\u0159\u00edsn\u011bj\u0161\u00ed spr\u00e1vu, japonsk\u00e9 korpora\u010dn\u00ed pr\u00e1vo nab\u00edz\u00ed mo\u017enost z\u0159\u00eddit org\u00e1n zvan\u00fd &#8220;likvida\u010dn\u00ed v\u00fdbor&#8221;.<\/p>\n\n\n\n<p>Podle \u010dl\u00e1nku 477 odstavec 2 japonsk\u00e9ho z\u00e1kona o spole\u010dnostech m\u016f\u017ee likvida\u010dn\u00ed akciov\u00e1 spole\u010dnost voliteln\u011b z\u0159\u00eddit likvida\u010dn\u00ed v\u00fdbor, pokud to stanovy dovoluj\u00ed. Pokud v\u0161ak spole\u010dnost p\u0159ed rozpu\u0161t\u011bn\u00edm z\u0159\u00eddila v\u00fdbor pro audit, je z\u0159\u00edzen\u00ed likvida\u010dn\u00edho v\u00fdboru pr\u00e1vn\u011b povinn\u00e9 (\u010dl\u00e1nek 477 odstavec 3). Pokud se rozhodne pro z\u0159\u00edzen\u00ed likvida\u010dn\u00edho v\u00fdboru, mus\u00ed m\u00edt likvida\u010dn\u00ed v\u00fdbor nejm\u00e9n\u011b t\u0159i \u010dleny (\u010dl\u00e1nek 331 odstavec 5 je aplikov\u00e1n podle \u010dl\u00e1nku 478 odstavec 8).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pravomoci_likvidacniho_vyboru\"><\/span>Pravomoci likvida\u010dn\u00edho v\u00fdboru<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Likvida\u010dn\u00ed v\u00fdbor je tvo\u0159en v\u0161emi likvid\u00e1tory (\u010dl\u00e1nek 489 odstavec 1) a jeho pravomoci lze rozd\u011blit do t\u0159\u00ed hlavn\u00edch kategori\u00ed. Prvn\u00ed z nich je rozhodov\u00e1n\u00ed o prov\u00e1d\u011bn\u00ed \u010dinnosti likvida\u010dn\u00ed akciov\u00e9 spole\u010dnosti. Druh\u00e1 kategorie zahrnuje dohled nad \u0159\u00e1dn\u00fdm v\u00fdkonem povinnost\u00ed jednotliv\u00fdch likvid\u00e1tor\u016f. T\u0159et\u00ed kategori\u00ed je volba a odvol\u00e1n\u00ed z\u00e1stupce likvid\u00e1tor\u016f, kter\u00fd zastupuje spole\u010dnost. Tato struktura pravomoc\u00ed je podobn\u00e1 spr\u00e1vn\u00ed rad\u011b aktivn\u00ed spole\u010dnosti a m\u00e1 za c\u00edl zajistit opatrn\u00e9 rozhodov\u00e1n\u00ed o d\u016fle\u017eit\u00fdch ot\u00e1zk\u00e1ch prov\u00e1d\u011bn\u00ed \u010dinnosti na z\u00e1klad\u011b kolektivn\u00edho rozhodov\u00e1n\u00ed. Zvl\u00e1\u0161t\u011b \u010dl\u00e1nek 489 odstavec 6 japonsk\u00e9ho z\u00e1kona o spole\u010dnostech zakazuje likvida\u010dn\u00edmu v\u00fdboru delegovat rozhodnut\u00ed o zvl\u00e1\u0161t\u011b v\u00fdznamn\u00fdch z\u00e1le\u017eitostech, jako je odcizen\u00ed d\u016fle\u017eit\u00e9ho majetku nebo z\u00e1vazek k velk\u00fdm dluh\u016fm, na jednotliv\u00e9 likvid\u00e1tory, co\u017e zd\u016fraz\u0148uje v\u00fdznam organiza\u010dn\u00edho rozhodov\u00e1n\u00ed.<\/p>\n\n\n\n<p>Z\u0159\u00edzen\u00ed likvida\u010dn\u00edho v\u00fdboru nen\u00ed jen procedur\u00e1ln\u00ed volbou, ale strategick\u00fdm rozhodnut\u00edm, kter\u00e9 ur\u010duje zp\u016fsob spr\u00e1vy b\u011bhem likvida\u010dn\u00edho procesu. V p\u0159\u00edpadech, kdy se o\u010dek\u00e1v\u00e1 slo\u017eit\u00e1 likvidace, nap\u0159\u00edklad pokud existuje v\u00edce akcion\u00e1\u0159\u016f nebo pokud existuj\u00ed protich\u016fdn\u00e9 z\u00e1jmy ohledn\u011b zp\u016fsobu likvidace majetku, m\u016f\u017ee z\u0159\u00edzen\u00ed likvida\u010dn\u00edho v\u00fdboru zv\u00fd\u0161it transparentnost rozhodovac\u00edho procesu a pos\u00edlit dohled nad jedn\u00e1n\u00edm jednotliv\u00fdch likvid\u00e1tor\u016f. To m\u016f\u017ee p\u0159edch\u00e1zet pozd\u011bj\u0161\u00edm spor\u016fm a p\u0159isp\u011bt k hladk\u00e9mu pr\u016fb\u011bhu likvida\u010dn\u00edho \u0159\u00edzen\u00ed.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td>Vlastnosti<\/td><td>Pouze likvid\u00e1to\u0159i (bez likvida\u010dn\u00edho v\u00fdboru)<\/td><td>Spole\u010dnost s likvida\u010dn\u00edm v\u00fdborem<\/td><\/tr><\/thead><tbody><tr><td>Rozhodov\u00e1n\u00ed<\/td><td>D\u016fle\u017eit\u00e9 z\u00e1le\u017eitosti jsou rozhodov\u00e1ny v\u011bt\u0161inou hlas\u016f likvid\u00e1tor\u016f.<\/td><td>Likvida\u010dn\u00ed v\u00fdbor rozhoduje o d\u016fle\u017eit\u00fdch ot\u00e1zk\u00e1ch prov\u00e1d\u011bn\u00ed \u010dinnosti prost\u0159ednictv\u00edm form\u00e1ln\u00edho usnesen\u00ed.<\/td><\/tr><tr><td>Dohled<\/td><td>Likvid\u00e1to\u0159i se vz\u00e1jemn\u011b dohl\u00ed\u017eej\u00ed a akcion\u00e1\u0159i maj\u00ed tak\u00e9 pravomoc dohledu.<\/td><td>Likvida\u010dn\u00ed v\u00fdbor systematicky a organiza\u010dn\u011b dohl\u00ed\u017e\u00ed na v\u00fdkon povinnost\u00ed jednotliv\u00fdch likvid\u00e1tor\u016f.<\/td><\/tr><tr><td>Zastoupen\u00ed<\/td><td>Z\u00e1sadn\u011b ka\u017ed\u00fd likvid\u00e1tor zastupuje spole\u010dnost, ale je mo\u017en\u00e9 ur\u010dit z\u00e1stupce likvid\u00e1tor\u016f.<\/td><td>Z\u00e1stupce likvid\u00e1tor\u016f vybran\u00fd likvida\u010dn\u00edm v\u00fdborem mus\u00ed zastupovat spole\u010dnost.<\/td><\/tr><tr><td>Pr\u00e1vn\u00ed z\u00e1klad<\/td><td>nap\u0159\u00edklad \u010dl\u00e1nek 478 japonsk\u00e9ho z\u00e1kona o spole\u010dnostech<\/td><td>nap\u0159\u00edklad \u010dl\u00e1nek 477, \u010dl\u00e1nek 489 japonsk\u00e9ho z\u00e1kona o spole\u010dnostech<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Konkretni_postup_likvidacnich_ukonu\"><\/span>Konkr\u00e9tn\u00ed postup likvida\u010dn\u00edch \u00fakon\u016f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Po jmenov\u00e1n\u00ed likvid\u00e1tora se likvida\u010dn\u00ed \u00fakony v Japonsku \u0159\u00edd\u00ed konkr\u00e9tn\u00edmi postupy stanoven\u00fdmi japonsk\u00fdm z\u00e1konem o spole\u010dnostech. Tento proces m\u00e1 za c\u00edl chr\u00e1nit pr\u00e1va z\u00fa\u010dastn\u011bn\u00fdch stran, zejm\u00e9na v\u011b\u0159itel\u016f, a z\u00e1rove\u0148 spravedliv\u011b a efektivn\u011b vyrovnat aktiva spole\u010dnosti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Schvaleni_valnou_hromadou\"><\/span>Schv\u00e1len\u00ed valnou hromadou<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nejprve, jak ji\u017e bylo zm\u00edn\u011bno, mus\u00ed likvid\u00e1tor po rozpu\u0161t\u011bn\u00ed spole\u010dnosti sestavit soupis majetku a rozvahu k ur\u010den\u00ed majetku spole\u010dnosti k datu rozpu\u0161t\u011bn\u00ed a z\u00edskat pro n\u011b schv\u00e1len\u00ed na valn\u00e9 hromad\u011b (\u010dl\u00e1nek 492 japonsk\u00e9ho z\u00e1konu o spole\u010dnostech).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Postupy_ochrany_veritelu\"><\/span>Postupy ochrany v\u011b\u0159itel\u016f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>D\u00e1le je v likvida\u010dn\u00edm \u0159\u00edzen\u00ed nesm\u00edrn\u011b d\u016fle\u017eit\u00fd &#8220;postup ochrany v\u011b\u0159itel\u016f&#8221;. Na z\u00e1klad\u011b \u010dl\u00e1nku 499 odstavec 1 japonsk\u00e9ho z\u00e1konu o spole\u010dnostech mus\u00ed likvida\u010dn\u00ed akciov\u00e1 spole\u010dnost bez zbyte\u010dn\u00e9ho odkladu po rozpu\u0161t\u011bn\u00ed zve\u0159ejnit ozn\u00e1men\u00ed ve st\u00e1tn\u00edm v\u011bstn\u00edku. Toto ozn\u00e1men\u00ed vyz\u00fdv\u00e1 v\u0161echny v\u011b\u0159itele, aby b\u011bhem ur\u010dit\u00e9ho obdob\u00ed, kter\u00e9 nesm\u00ed b\u00fdt krat\u0161\u00ed ne\u017e dva m\u011bs\u00edce, p\u0159edlo\u017eili sv\u00e9 pohled\u00e1vky. Tato dvoum\u011bs\u00ed\u010dn\u00ed lh\u016fta nem\u016f\u017ee b\u00fdt zkr\u00e1cena a st\u00e1v\u00e1 se rozhoduj\u00edc\u00edm faktorem pro nejkrat\u0161\u00ed mo\u017enou dobu likvida\u010dn\u00edho \u0159\u00edzen\u00ed. Krom\u011b ozn\u00e1men\u00ed ve st\u00e1tn\u00edm v\u011bstn\u00edku je spole\u010dnost tak\u00e9 povinna zaslat individu\u00e1ln\u00ed v\u00fdzvu k p\u0159edlo\u017een\u00ed pohled\u00e1vek &#8220;zn\u00e1m\u00fdm v\u011b\u0159itel\u016fm&#8221;, o jejich\u017e existenci spole\u010dnost v\u00ed. Pokud se tato povinnost zanedb\u00e1, m\u016f\u017ee doj\u00edt k neopr\u00e1vn\u011bn\u00e9mu po\u0161kozen\u00ed pr\u00e1v v\u011b\u0159itel\u016f, a proto se vy\u017eaduje p\u0159\u00edsn\u00e9 dodr\u017eov\u00e1n\u00ed. V\u011b\u0159itel\u00e9, kte\u0159\u00ed se nep\u0159ihl\u00e1s\u00ed v dan\u00e9 lh\u016ft\u011b, jsou v z\u00e1sad\u011b vylou\u010deni z likvida\u010dn\u00edho \u0159\u00edzen\u00ed, ale zn\u00e1m\u00ed v\u011b\u0159itel\u00e9 mus\u00ed b\u00fdt vyplaceni i v p\u0159\u00edpad\u011b, \u017ee se nep\u0159ihl\u00e1s\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Rozdeleni_zbyvajiciho_majetku\"><\/span>Rozd\u011blen\u00ed zb\u00fdvaj\u00edc\u00edho majetku<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Po uplynut\u00ed lh\u016fty pro p\u0159edkl\u00e1d\u00e1n\u00ed pohled\u00e1vek a po ur\u010den\u00ed v\u0161ech pohled\u00e1vek provede likvid\u00e1tor z aktiva spole\u010dnosti vyrovn\u00e1n\u00ed dluh\u016f. Pokud po \u00fapln\u00e9m splacen\u00ed v\u0161ech dluh\u016f z\u016fstane n\u011bjak\u00fd majetek, st\u00e1v\u00e1 se tento &#8220;zb\u00fdvaj\u00edc\u00ed majetek&#8221; a rozd\u011bluje se mezi akcion\u00e1\u0159e. \u010cl\u00e1nek 504 odstavec 3 japonsk\u00e9ho z\u00e1konu o spole\u010dnostech stanov\u00ed, \u017ee tento zb\u00fdvaj\u00edc\u00ed majetek se m\u00e1 rozd\u011blit mezi akcion\u00e1\u0159e spravedliv\u011b podle po\u010dtu akci\u00ed, kter\u00e9 vlastn\u00ed (princip rovnosti akcion\u00e1\u0159\u016f). Pokud v\u0161ak spole\u010dnost vydala akcie r\u016fzn\u00fdch druh\u016f s odli\u0161n\u00fdmi ustanoven\u00edmi o rozd\u011blen\u00ed zb\u00fdvaj\u00edc\u00edho majetku (nap\u0159\u00edklad akcie, kter\u00e9 d\u00e1vaj\u00ed ur\u010dit\u00fdm akcion\u00e1\u0159\u016fm p\u0159ednost p\u0159i rozd\u011blen\u00ed), pak se rozd\u011blen\u00ed \u0159\u00edd\u00ed t\u011bmito ustanoven\u00edmi.<\/p>\n\n\n\n<p>Zde je zaj\u00edmav\u00fd soudn\u00ed p\u0159\u00edpad, kter\u00fd ukazuje na platnost dohod mezi akcion\u00e1\u0159i, zejm\u00e9na v neve\u0159ejn\u00fdch spole\u010dnostech. Rozsudek Tokijsk\u00e9ho okresn\u00edho soudu ze dne 7. z\u00e1\u0159\u00ed 2015 rozhodl, \u017ee i kdy\u017e dohoda o rozd\u011blen\u00ed zb\u00fdvaj\u00edc\u00edho majetku mezi akcion\u00e1\u0159i odli\u0161n\u011b od pom\u011bru dr\u017een\u00fdch akci\u00ed (osobn\u00ed ustanoven\u00ed) nebyla ofici\u00e1ln\u011b zahrnuta do stanov, je platn\u00e1, pokud byla zalo\u017eena na souhlasu v\u0161ech akcion\u00e1\u0159\u016f. Tento p\u0159\u00edpad nazna\u010duje, \u017ee pr\u00e1vn\u00ed syst\u00e9m m\u016f\u017ee respektovat flexibiln\u00ed dohody mezi akcion\u00e1\u0159i, zejm\u00e9na v t\u011bsn\u011b propojen\u00fdch spole\u010dnostech s mal\u00fdm po\u010dtem akcion\u00e1\u0159\u016f, co\u017e m\u00e1 velk\u00fd v\u00fdznam pro praktick\u00e9 podnik\u00e1n\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ukonceni_likvidace_a_zanik_spolecnosti_podle_japonskeho_prava\"><\/span>Ukon\u010den\u00ed likvidace a z\u00e1nik spole\u010dnosti podle japonsk\u00e9ho pr\u00e1va<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A\u017e jsou v\u0161echny likvida\u010dn\u00ed \u00fakony dokon\u010deny, vstupuje spole\u010dnost do fin\u00e1ln\u00ed f\u00e1ze pr\u00e1vn\u00edho z\u00e1niku. Tento proces se skl\u00e1d\u00e1 ze t\u0159\u00ed hlavn\u00edch krok\u016f: schv\u00e1len\u00ed z\u00e1v\u011bre\u010dn\u00e9ho \u00fa\u010detn\u00edho v\u00fdkazu, registrace ukon\u010den\u00ed likvidace a nakonec povinnosti uchov\u00e1n\u00ed \u00fa\u010detn\u00edch a jin\u00fdch dokument\u016f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Schvaleni_zaverecneho_ucetniho_vykazu\"><\/span>Schv\u00e1len\u00ed z\u00e1v\u011bre\u010dn\u00e9ho \u00fa\u010detn\u00edho v\u00fdkazu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nejprve mus\u00ed likvid\u00e1tor bez zbyte\u010dn\u00e9ho odkladu sestavit &#8220;z\u00e1v\u011bre\u010dn\u00fd \u00fa\u010detn\u00ed v\u00fdkaz&#8221; pot\u00e9, co jsou ukon\u010deny v\u0161echny pohled\u00e1vky a z\u00e1vazky a rozd\u011bleny zbyl\u00e9 majetkov\u00e9 hodnoty (\u010dl\u00e1nek 507 odstavec 1 Japonsk\u00e9ho obchodn\u00edho z\u00e1kon\u00edku). Z\u00e1v\u011bre\u010dn\u00fd \u00fa\u010detn\u00ed v\u00fdkaz mus\u00ed obsahovat podle p\u0159edpis\u016f prov\u00e1d\u011bc\u00edho na\u0159\u00edzen\u00ed obchodn\u00edho z\u00e1kon\u00edku informace o p\u0159\u00edjmech a v\u00fddaj\u00edch b\u011bhem likvida\u010dn\u00edho obdob\u00ed a o \u010d\u00e1stk\u00e1ch rozd\u011blen\u00fdch mezi akcion\u00e1\u0159e. Tento v\u00fdkaz je p\u0159edlo\u017een valn\u00e9 hromad\u011b a mus\u00ed b\u00fdt schv\u00e1len oby\u010dejn\u00fdm usnesen\u00edm (\u010dl\u00e1nek 507 odstavec 3 t\u00e9ho\u017e z\u00e1kona). Schv\u00e1len\u00edm valn\u00e9 hromady je likvidace spole\u010dnosti pr\u00e1vn\u011b &#8220;ukon\u010dena&#8221;. D\u00e1le toto schv\u00e1len\u00ed z\u00e1sadn\u011b osvobozuje likvid\u00e1tora od odpov\u011bdnosti za nedbalost v pln\u011bn\u00ed jeho povinnost\u00ed, pokud v\u0161ak byl p\u0159i v\u00fdkonu sv\u00fdch povinnost\u00ed zji\u0161t\u011bn n\u011bjak\u00fd nez\u00e1konn\u00fd akt, neplat\u00ed to (\u010dl\u00e1nek 507 odstavec 4).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Registrace_ukonceni_likvidace\"><\/span>Registrace ukon\u010den\u00ed likvidace<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Za druh\u00e9, do dvou t\u00fddn\u016f od schv\u00e1len\u00ed z\u00e1v\u011bre\u010dn\u00e9ho \u00fa\u010detn\u00edho v\u00fdkazu valnou hromadou mus\u00ed likvid\u00e1tor podat \u017e\u00e1dost o &#8220;registraci ukon\u010den\u00ed likvidace&#8221; p\u0159\u00edslu\u0161n\u00e9mu pr\u00e1vn\u00edmu \u00fa\u0159adu v m\u00edst\u011b hlavn\u00edho s\u00eddla spole\u010dnosti (\u010dl\u00e1nek 929 Japonsk\u00e9ho obchodn\u00edho z\u00e1kon\u00edku). Po dokon\u010den\u00ed t\u00e9to registrace jsou uzav\u0159eny z\u00e1znamy o registraci spole\u010dnosti a pr\u00e1vnick\u00e1 osoba spole\u010dnosti definitivn\u011b zanik\u00e1. T\u00edmto kon\u010d\u00ed existence spole\u010dnosti jako pr\u00e1vn\u00edho subjektu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Uchovani_ucetnich_a_jinych_dokumentu\"><\/span>Uchov\u00e1n\u00ed \u00fa\u010detn\u00edch a jin\u00fdch dokument\u016f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Za t\u0159et\u00ed, i po z\u00e1niku spole\u010dnosti z\u016fst\u00e1v\u00e1 likvid\u00e1torovi posledn\u00ed d\u016fle\u017eit\u00e1 povinnost, a to &#8220;uchov\u00e1n\u00ed \u00fa\u010detn\u00edch a jin\u00fdch dokument\u016f&#8221;. \u010cl\u00e1nek 508 odstavec 1 Japonsk\u00e9ho obchodn\u00edho z\u00e1kon\u00edku ukl\u00e1d\u00e1 likvid\u00e1torovi povinnost uchov\u00e1vat \u00fa\u010detn\u00ed knihy a d\u016fle\u017eit\u00e9 dokumenty t\u00fdkaj\u00edc\u00ed se podnik\u00e1n\u00ed a likvidace likvidovan\u00e9 akciov\u00e9 spole\u010dnosti po dobu deseti let od data registrace ukon\u010den\u00ed likvidace. Tato povinnost je ulo\u017eena osobn\u011b likvid\u00e1torovi a je s n\u00ed spojena dlouhodob\u00e1 osobn\u00ed odpov\u011bdnost. Vzhledem k t\u00e9to dlouhodob\u00e9 z\u00e1t\u011b\u017ei by m\u011blo b\u00fdt jmenov\u00e1n\u00ed likvid\u00e1tora prov\u00e1d\u011bno opatrn\u011b a v n\u011bkter\u00fdch p\u0159\u00edpadech m\u016f\u017ee b\u00fdt moudr\u00e9 rozhodnut\u00ed pov\u011b\u0159it t\u00edmto \u00fakolem odborn\u00edka. Na \u017e\u00e1dost zainteresovan\u00fdch stran m\u016f\u017ee soud jmenovat n\u011bkoho jin\u00e9ho, kdo bude tyto dokumenty uchov\u00e1vat m\u00edsto likvid\u00e1tora (\u010dl\u00e1nek 508 odstavec 2).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Shrnuti\"><\/span>Shrnut\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Obvykl\u00e1 likvidace spole\u010dnosti podle japonsk\u00e9ho obchodn\u00edho z\u00e1kon\u00edku je pr\u00e1vn\u00ed postup ur\u010den\u00fd pro pl\u00e1novan\u00e9 a \u0159\u00e1dn\u00e9 ukon\u010den\u00ed \u010dinnosti spole\u010dnosti, kter\u00fd se z\u00e1sadn\u011b li\u0161\u00ed od situace \u00fapadku spole\u010dnosti. Tento proces za\u010d\u00edn\u00e1 jmenov\u00e1n\u00edm likvid\u00e1tora a pokra\u010duje p\u0159es p\u0159\u00edsn\u00e9 postupy ochrany v\u011b\u0159itel\u016f trvaj\u00edc\u00ed minim\u00e1ln\u011b dva m\u011bs\u00edce, vyrovn\u00e1n\u00ed v\u0161ech dluh\u016f a distribuci zb\u00fdvaj\u00edc\u00edho majetku mezi akcion\u00e1\u0159e. Nakonec je pr\u00e1vnick\u00e1 osoba spole\u010dnosti zru\u0161ena po schv\u00e1len\u00ed z\u00e1v\u011bre\u010dn\u00e9 \u00fa\u010detn\u00ed zpr\u00e1vy na valn\u00e9 hromad\u011b akcion\u00e1\u0159\u016f a z\u00e1pisu ukon\u010den\u00ed likvidace do rejst\u0159\u00edku u pr\u00e1vn\u00edho \u00fa\u0159adu, p\u0159i\u010dem\u017e likvid\u00e1tor m\u00e1 povinnost uchov\u00e1vat \u00fa\u010detn\u00ed dokumentaci po dobu deseti let. Tento soubor postup\u016f je d\u016fle\u017eit\u00fdm syst\u00e9mem, kter\u00fd chr\u00e1n\u00ed pr\u00e1va v\u0161ech zainteresovan\u00fdch stran a zaji\u0161\u0165uje spole\u010denskou odpov\u011bdnost spole\u010dnosti.<\/p>\n\n\n\n<p>Pr\u00e1vn\u00ed kancel\u00e1\u0159 Monolith m\u00e1 bohat\u00e9 zku\u0161enosti s reprezentac\u00ed mnoha dom\u00e1c\u00edch i zahrani\u010dn\u00edch klient\u016f v likvida\u010dn\u00edch \u0159\u00edzen\u00edch stanoven\u00fdch japonsk\u00fdm obchodn\u00edm z\u00e1kon\u00edkem. V na\u0161\u00ed kancel\u00e1\u0159i p\u016fsob\u00ed n\u011bkolik odborn\u00edk\u016f, v\u010detn\u011b anglicky mluv\u00edc\u00edch pr\u00e1vn\u00edk\u016f s kvalifikac\u00ed zahrani\u010dn\u00edch zem\u00ed, co\u017e n\u00e1m umo\u017e\u0148uje \u0159e\u0161it i slo\u017eit\u00e9 mezin\u00e1rodn\u00ed p\u0159\u00edpady. Poskytujeme komplexn\u00ed pr\u00e1vn\u00ed podporu ve v\u0161ech f\u00e1z\u00edch likvidace, od poradenstv\u00ed p\u0159i v\u00fdb\u011bru likvid\u00e1tora, p\u0159es prov\u00e1d\u011bn\u00ed konkr\u00e9tn\u00edch likvida\u010dn\u00edch \u00fakon\u016f a\u017e po p\u0159ijet\u00ed \u00fa\u0159adu likvid\u00e1tora a dlouhodob\u00e9 povinnosti po ukon\u010den\u00ed likvidace. Pokud pot\u0159ebujete spolehlivou odbornou podporu v d\u016fle\u017eit\u00e9 f\u00e1zi likvidace va\u0161\u00ed spole\u010dnosti, nev\u00e1hejte se obr\u00e1tit na na\u0161i kancel\u00e1\u0159.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kdy\u017e spole\u010dnost v Japonsku ukon\u010d\u00ed svou \u010dinnost podle japonsk\u00e9ho obchodn\u00edho z\u00e1kon\u00edku, neznamen\u00e1 to nutn\u011b selh\u00e1n\u00ed veden\u00ed. Krom\u011b specifick\u00fdch p\u0159\u00edpad\u016f, jako je rozhodnut\u00ed o f\u00fazi nebo zah\u00e1jen\u00ed bankrotov\u00e9ho [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":66508,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[24,90],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/66507"}],"collection":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/comments?post=66507"}],"version-history":[{"count":1,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/66507\/revisions"}],"predecessor-version":[{"id":66532,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/66507\/revisions\/66532"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/media\/66508"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/media?parent=66507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/categories?post=66507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/tags?post=66507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}