日本的企业形态主要规定在商法之中,是典型的资本主义私有经济的产物,中国的企业形态则主要是适应社会主义市场经济的发展而确立起来的新型的社会主义企业形态。两者之间,虽有许多可沟通之处,但存在本质差异。由于我国的企业制度侧重于公有制和混合所有制企业形态的发展,而日本的企业制度则从一开始就主要以私有企业为调整对象。因此,两国在企业的法律体系、商业习惯法的适用等方面也存在较大的差异。 The main provisions of Japan’s corporate form are embodied in the commercial law, which is the product of a typical private capitalist economy. China’s corporate form is mainly a new type of socialist enterprise that has been set up in line with the development of the socialist market economy. Although there are many communicable points between the two, there are essential differences. As China’s enterprise system focuses on the development of public ownership and mixed ownership enterprises, the Japanese enterprise system mainly targets private enterprises from the very beginning. Therefore, there are still big differences between the two countries in the legal system of enterprises and the application of commercial customary law.