我國雖未就公開發行公司單獨制定特別法，但在現行公司法、證券交易法及企業併購法之規範基礎下，實儼然形成一套特別之公開發行公司法制。鑑於我國公司法制之發展，向來受日本法制之影響頗深，因此本文擬借重日本之立法經驗，從事比較法制之研究，作為研究我國公開發行公司法制之起點。惟由於日本公司法制之發展，並非以公開發行公司或非公開發行公司為區分標準，而是以公司規模之大小為區分標準，採取大小公司之分別立法，並於一九七四年制定「商法特例法」故本文將以日本「商法特例法」所特別規定之大公司法制作為比較對象。本文首先釐清公開發行公司之定義，以界定公開發行公司之具體內涵。其次，則就我國及日本對於公開發行公司所建構之法制基礎及立法體倒加以檢討分析。再者，擬就與公司治理最有相關之議題，從日本「商法特例法」有關大公司之董事會、監察人、委員會等設置公司及股東會等特別規定出發，分別針對管理機關、監督機關及股東會等公司內部組織設計等相關法制，比較我國法制與日本法制之異同點。最後，本文建議應擴充現行證券交易法之規範功能，而將公司法或其他法律對公開發行公司所設之特殊規定，在證券交易法中予以整合統一，使謹券交易法除仍具有發行市場、流通市場及資訊公開等傳統規範功能外，並發展成為一部「公開發行公司法」

Although there is not special law to public company enacted in Taiwan, the special regulations to public company subsist partly and separately in Company Law, Security Trading Law and Enterprise Merger and Acquisition Law. Under the current legal system of public company, there are many special regulations enacted for different legal policy in Security Trading Law and Enterprise Merger and Acquisition Law to limit the function of Company Law. Moreover, Company Law and Security Trading Law are on the basis of different fundamental theories, and result in the complicated application 01' law and conflict of legislative policy. Therefore, how to arrange systematically and analyze Company Law, Security Trading Law and Enterprise Merger and Acquisition Law in law application to build up perfect legal system of public company to avoid conflict of law application and legislative policy is the key topic currently. In view of the development of Taiwan's Company Law affected by Japanese Business Law deeply, the article engages in researching comparative study especially to rely on the experience of the development of public company in Japan. First, the article formulates the definition of the public company to limit specific connotation. Second, it analyzes the legislative bases to public company between the legal systems of Taiwan and Japan. Third, it compares with the similarities and differences between the legal systems of Taiwan and Japan in accordance with the most related topic of corporate governance. Finally, based on above materials, this article suggests that it might be a better solution to expand the functions of Security Trading Law, and unite the special regulations in Company Law and the others into Security Trading Law. It still has the traditional functions of regulating primary market, secondary market and information disclosure, but also might include the content of “Public Company Law".