In the second part , firstly , i make a detailed introduction about the new changes of the " alleviation the liability of directors " in the legislation of 《 japan commercial code 》 : " mitigation of directors " liability " . the 2002 year " s amendment is only one part of the chains in the past 第五和第六部分，侧重于日本的“减轻董事责任”的产生背景及其内容，兼析“减轻董事责任”与“股东派生之诉”之间的关系及其产生的必然性。在日本，自2001年开始，对于《日本商法典》进行了三次修改。
Then the author concretely introduce the legislations of eso system in usa and japan . tax law in usa is the important law for eso system , which is on the basic legislations frame by company law and securities law , japan introduced eso system by modification of its business code . the third part discusses the academic basis of eso system 然后文章就美国和日本的有关股票期权制度法律规范作了详细的介绍，美国是在公司法和证券法提供基本制度框架的前提下，税法成为其规范股票期权制度的最重要的法律，而日本是在1997年修改商法典后逐步引入了股票期权制度，其立法主要围绕股票来源方式在商法典中进行规范。
This article analyses the related problems based on the provisions of article 4a of uniform commercial code , meanwhile takes fully account of the feature and practical situation of china . it focuses on four kinds of errors on payment in the process of large - value electronic funds transfer , including unauthorized payment order , misdescription of payment order , faults of payment order and erroneous execution of payment order . this article discusses the rights and obligations of each party under different occasions in details and brings forward the suggestions for the legislation of our country concerning the errors on payment in the process of the large - value electronic funds transfer 本文在借鉴《美国统一商法典》第4a编相关规定的基础上，结合我国法律体系的特点及实际情况，围绕大额电子资金划拨过程中可能出现的虚假支付命令、支付命令误述、支付命令错误以及支付命令的错误执行等四种支付瑕疵展开论述，详细分析了各种情况下当事人的民事责任承担等问题，并对我国在此领域的立法提出了相关的设想。
For example , the rule of " anticipatory repudiation " has been borrowed in chinese contracts law . with the developing of business communications between china and america , it is necessary to learn american major business law - the uniform commercial code - sales firstly . to learn the uniform commercial code - sales , we should begin with the characteristics of the language in it 随着我国与美国之间经济往来的增加，许多美国企业与我国建立了经济贸易关系，这就决定了我们有必要全面了解美国统一商法典?买卖编的主要内容，而要了解它的内容，首先要立足于对其语言的学习。
" mitigation of directors " liability " is the key part of the modification of 《 japan commercial code 》 . since directors are executors of decisions in the operation of a company , to regulate the scope of the liability of the directors properly will contribute much to the sound development and flourish of the company “减轻董事责任”是《日本商法典》最新修改的核心内容之一。董事作为公司经营决策的执行者，对其责任的合理规范关系到公司健康发展的重要举措。
