이 연구는 일본특례자회사의 경영실태 및 관리자의 의견을 분석함으로써 한국 자회사형 표준사업장의 활성화에 도움이 되는 다양한 시사를 얻는 데 그 목적이 있었다. 이를 위하여 일본 전체 특례자회사를 대상으로 조사연구를 실시하였으며, 조사에 응한 72개 특례자회사(31.9%)의 경영실태를 분석하였다. 연구 결과, 우리나라 자회사형 표준사업장 제도를 활성화하기 위해서는 첫째, 모회사와 자회사의 규모 및 사업 범위에 대한 폭넓은 접근, 둘째, 기업의 사회적 책임과 장애인 고용율 달성에 대한 분명한 목표의식, 셋째, 정부ㆍ지방자치단체ㆍ공공단체의 적극적인 개입과 네트워크의 구축, 넷째, 각종 지원제도 및 세제혜택의 정비, 다섯째, 중도(중증)장애인 고용확대와 직업재활전문가에 의한 고용관리 시스템 구축, 여섯째, 특례의 그룹적용 및 관계회사와의 교류활성화, 일곱째, 자회사의 독립경영을 위한 합리적 경영전략 구축 등이 필요함을 알 수 있었다. 후속연구에서는 특례자회사제도의 역사적ㆍ환경적 배경 요인과 제도의 안착 및 수정ㆍ보완과정에서 제기되었던 문제점 등을 질적 접근 방법을 통해 알아볼 필요가 있다.

The study on the Japanese special subsidiary companies aimed at helping to apply to the korean subsidiary companies. I researched into 72 companies out of whole Japanese special subsidiary companies. As a result of the research, to promote Korean subsidiary companies, first, widely access to business scale and range of a parent and subsidiary companies, second, a determined goal to take corporate social responsibility and to achieve hiring rates of individuals with disabilities, third, the government, local self-governments and public organizations’intervention in the subsidiary companies and establishment of a network among them, fourth, reorganizing the legal system and tax favor, fifth, employment expansion of individuals with severe disabilities and offering a management on employment by vocational rehabilitation experts, sixth, applying an exception to a group and active interchange with the related subsidiary companies, seventh, establishing a rational business strategy toward independent management of subsidiary companies are required. The next research will qualitative approach to historical and environmental factors of the system of the Japanese special subsidiary companies and difficulties in modifying the system in Japan.

The study on the Japanese special subsidiary companies aimed at helping to apply to the korean subsidiary companies. I researched into 72 companies out of whole Japanese special subsidiary companies. As a result of the research, to promote Korean subsidiary companies, first, widely access to business scale and range of a parent and subsidiary companies, second, a determined goal to take corporate social responsibility and to achieve hiring rates of individuals with disabilities, third, the government, local self-governments and public organizations’intervention in the subsidiary companies and establishment of a network among them, fourth, reorganizing the legal system and tax favor, fifth, employment expansion of individuals with severe disabilities and offering a management on employment by vocational rehabilitation experts, sixth, applying an exception to a group and active interchange with the related subsidiary companies, seventh, establishing a rational business strategy toward independent management of subsidiary companies are required. The next research will qualitative approach to historical and environmental factors of the system of the Japanese special subsidiary companies and difficulties in modifying the system in Japan.

Japanese special subsidiary companies, subsidiary companies, applying an exception to a group