COMPANIES ACT 2016 - corporation 《2016 年公司法》- 法人团体
COMPANIES ACT 2016
Definition of “corporation”
Any reference to “corporation” in this Act means any body corporate formed or incorporated or existing in Malaysia or outside Malaysia and includes any foreign company, limited liability
Companies 47
partnership and foreign limited liability partnership but does not include—
(a) any body corporate that is incorporated in Malaysia and is by notice of the Minister published in the Gazette, declared to be a public authority or an instrumentality or agency of the Government of Malaysia or of any State or to be a body corporate which is not incorporated for commercial purposes;
(b) any corporation sole;
(c) any society registered under any written law relating to co-operative societies; or
(d) any trade union registered under any written law as a trade union.
Under section 3 of the Companies Act 2016, the term “corporation” is given a broad meaning. It refers to any body corporate formed, incorporated, or existing either in Malaysia or outside Malaysia.
The definition expressly includes:
• a foreign company;
• a limited liability partnership (LLP); and
• a foreign limited liability partnership.
Accordingly, the concept of a corporation under the Companies Act is wider than the concept of a company incorporated under the Act. An entity does not necessarily have to be incorporated as a Malaysian company to fall within the statutory meaning of “corporation”. Where applicable, foreign incorporated entities and limited liability partnerships may also be treated as corporations for the purposes of the Act.
However, section 3 specifically excludes certain bodies and organisations from the definition.
(a) Certain Public Authorities, Government Bodies and Non-Commercial Bodies
A body corporate incorporated in Malaysia is excluded where the Minister, by notice published in the Gazette, declares it to be:
• a public authority;
• an instrumentality or agency of the Government of Malaysia;
• an instrumentality or agency of any State Government; or
• a body corporate that is not incorporated for commercial purposes.
The exclusion is therefore not necessarily automatic merely because an entity performs a public or governmental function. The statutory requirement concerning a declaration by the Minister and publication in the Gazette must be satisfied where applicable.
(b) Corporation Sole
A corporation sole is excluded from the definition of corporation.
A corporation sole is a legal structure through which an office and its successive officeholders are recognised as a single continuing legal entity. The legal personality attaches to the office rather than to a group of shareholders or members.
(c) Co-operative Societies
A society registered under written law relating to co-operative societies is excluded.
Although a registered co-operative may possess separate legal personality, it is governed principally by the legislation applicable to co-operative societies and is therefore excluded from the statutory definition of corporation under the Companies Act 2016.
(d) Trade Unions
A trade union registered under written law relating to trade unions is also excluded.
Trade unions operate under their own statutory and regulatory framework and are therefore not treated as corporations for the purposes of this definition.
________________________________________
Practical Significance
The definition of corporation is important because the Companies Act 2016 frequently uses the term when imposing rights, duties, restrictions, or consequences that may extend beyond companies incorporated under the Act.
For example, where a provision applies to a corporation rather than merely to a company, it may potentially extend to other bodies corporate falling within section 3, including foreign companies and limited liability partnerships, subject always to the wording, purpose, and context of the particular provision.
It is therefore important to distinguish between the terms “company” and “corporation” when interpreting and applying the Companies Act 2016. The two expressions should not automatically be treated as interchangeable.
Definition of “corporation”
Any reference to “corporation” in this Act means any body corporate formed or incorporated or existing in Malaysia or outside Malaysia and includes any foreign company, limited liability
Companies 47
partnership and foreign limited liability partnership but does not include—
(a) any body corporate that is incorporated in Malaysia and is by notice of the Minister published in the Gazette, declared to be a public authority or an instrumentality or agency of the Government of Malaysia or of any State or to be a body corporate which is not incorporated for commercial purposes;
(b) any corporation sole;
(c) any society registered under any written law relating to co-operative societies; or
(d) any trade union registered under any written law as a trade union.
Under section 3 of the Companies Act 2016, the term “corporation” is given a broad meaning. It refers to any body corporate formed, incorporated, or existing either in Malaysia or outside Malaysia.
The definition expressly includes:
• a foreign company;
• a limited liability partnership (LLP); and
• a foreign limited liability partnership.
Accordingly, the concept of a corporation under the Companies Act is wider than the concept of a company incorporated under the Act. An entity does not necessarily have to be incorporated as a Malaysian company to fall within the statutory meaning of “corporation”. Where applicable, foreign incorporated entities and limited liability partnerships may also be treated as corporations for the purposes of the Act.
However, section 3 specifically excludes certain bodies and organisations from the definition.
(a) Certain Public Authorities, Government Bodies and Non-Commercial Bodies
A body corporate incorporated in Malaysia is excluded where the Minister, by notice published in the Gazette, declares it to be:
• a public authority;
• an instrumentality or agency of the Government of Malaysia;
• an instrumentality or agency of any State Government; or
• a body corporate that is not incorporated for commercial purposes.
The exclusion is therefore not necessarily automatic merely because an entity performs a public or governmental function. The statutory requirement concerning a declaration by the Minister and publication in the Gazette must be satisfied where applicable.
(b) Corporation Sole
A corporation sole is excluded from the definition of corporation.
A corporation sole is a legal structure through which an office and its successive officeholders are recognised as a single continuing legal entity. The legal personality attaches to the office rather than to a group of shareholders or members.
(c) Co-operative Societies
A society registered under written law relating to co-operative societies is excluded.
Although a registered co-operative may possess separate legal personality, it is governed principally by the legislation applicable to co-operative societies and is therefore excluded from the statutory definition of corporation under the Companies Act 2016.
(d) Trade Unions
A trade union registered under written law relating to trade unions is also excluded.
Trade unions operate under their own statutory and regulatory framework and are therefore not treated as corporations for the purposes of this definition.
________________________________________
Practical Significance
The definition of corporation is important because the Companies Act 2016 frequently uses the term when imposing rights, duties, restrictions, or consequences that may extend beyond companies incorporated under the Act.
For example, where a provision applies to a corporation rather than merely to a company, it may potentially extend to other bodies corporate falling within section 3, including foreign companies and limited liability partnerships, subject always to the wording, purpose, and context of the particular provision.
It is therefore important to distinguish between the terms “company” and “corporation” when interpreting and applying the Companies Act 2016. The two expressions should not automatically be treated as interchangeable.
《2016 年公司法》
“法人团体（Corporation）”的定义
第3条
本法令中凡提述“法人团体（Corporation）”，是指任何在马来西亚境内或境外成立、注册成立或存续的法人组织（Body Corporate），并包括任何：
• 外国公司（Foreign Company）；
• 有限责任合伙（Limited Liability Partnership，LLP）；以及
• 外国有限责任合伙（Foreign Limited Liability Partnership）。
但不包括以下各项：
(a) 某些公共机关、政府机构及非商业性质法人团体
任何在马来西亚注册成立的法人团体，如部长通过刊登于**《宪报》（Gazette）**的通知，宣布该法人团体属于以下任何一种机构，则不包括在“法人团体（Corporation）”的定义内：
• 公共机关（Public Authority）；
• 马来西亚政府的执行机构、工具机构或代理机构（Instrumentality or Agency）；
• 任何州政府的执行机构、工具机构或代理机构；或
• 并非为商业目的而注册成立的法人团体。
(b) 单一法人
任何单一法人（Corporation Sole）。
(c) 合作社
任何根据有关合作社的成文法注册的合作社（Co-operative Society）。
(d) 工会
任何根据有关工会的成文法，以工会身份注册的工会（Trade Union）。
________________________________________
第3条下“法人团体”的涵义
根据《2016年公司法令》第3条，“法人团体（Corporation）”一词具有广泛的法律涵义。
它是指任何在马来西亚境内或境外成立、注册成立或存续的法人组织（Body Corporate）。
该定义明确包括：
• 外国公司；
• 有限责任合伙（LLP）；以及
• 外国有限责任合伙。
因此，《2016年公司法令》所指的“法人团体”，其范围比根据该法令注册成立的“公司（Company）”更为广泛。
一个实体并不一定必须以马来西亚公司的形式注册成立，才会落入“法人团体”的法定定义范围。在适用情况下，于外国注册成立的实体及有限责任合伙亦可能被视为《2016年公司法令》所指的法人团体。
然而，第3条明确将若干法人及组织排除在该定义之外。
________________________________________
(a) 某些公共机关、政府机构及非商业性质法人团体
若某法人团体在马来西亚注册成立，并由**部长（Minister）通过刊登于《宪报》（Gazette）**的通知，宣布其属于以下任何一种机构，则该法人团体被排除在“Corporation”的定义之外：
• 公共机关（Public Authority）；
• 马来西亚政府的执行机构、工具机构或代理机构；
• 任何州政府的执行机构、工具机构或代理机构；或
• 并非为商业目的而注册成立的法人团体。
因此，仅因为某实体履行公共职能或政府职能，并不一定自动使其被排除在“法人团体”的定义之外。
在适用情况下，仍须符合有关法定条件，即由部长作出有关宣布，并将有关通知刊登于《宪报》。
________________________________________
(b) 单一法人（Corporation Sole）
**单一法人（Corporation Sole）**被明确排除在“法人团体”的定义之外。
单一法人是一种特殊的法律组织形式，即某一职位及历任该职位的人，在法律上被视为一个持续存在的单一法律实体。
换言之，其法律人格附属于职位本身（Office），而不是由一群股东、成员或个人组成的组织。
即使担任该职位的人发生更替，该法律实体仍可持续存在。
________________________________________
(c) 合作社（Co-operative Societies）
任何根据有关**合作社（Co-operative Societies）**的成文法注册的组织，均被排除在“法人团体”的定义之外。
虽然依法注册的合作社可能拥有独立法律人格，但其主要受适用于合作社的专门法律及监管制度所规管。
因此，就《2016年公司法令》第3条而言，该等合作社不属于“Corporation”的法定定义范围。
________________________________________
(d) 工会（Trade Unions）
任何根据有关工会的成文法注册的工会（Trade Union），亦被明确排除在“法人团体”的定义之外。
工会根据其本身适用的专门法律及监管框架运作，因此，就本条定义而言，不被视为《2016年公司法令》所指的法人团体。
________________________________________
实务上的重要性
“法人团体（Corporation）”的定义十分重要，因为《2016年公司法令》的许多条文均使用该词，以规定有关：
• 权利（Rights）；
• 义务（Duties）；
• 限制（Restrictions）；或
• 法律后果（Legal Consequences）。
而有关条文的适用范围可能不仅限于根据《2016年公司法令》注册成立的公司。
例如，当某项条文明确适用于“法人团体（Corporation）”，而并非仅适用于“公司（Company）”时，该条文的适用范围可能延伸至第3条所涵盖的其他法人组织，包括：
• 外国公司；
• 有限责任合伙；以及
• 外国有限责任合伙，
但具体是否适用，仍须根据有关条文的文字、目的及上下文作出判断。
________________________________________
“公司”与“法人团体”的区别
在解释及适用《2016年公司法令》时，必须特别注意区分：
“公司（Company）”
与
“法人团体（Corporation）”
这两个法律概念。
两者不应自动被视为具有相同涵义或可以互换使用。
一般而言，“Corporation”的法律范围较为广泛，可以涵盖公司以外的其他法人组织；而“Company”则具有《2016年公司法令》所赋予的特定法律涵义。
因此，在分析《2016年公司法令》的任何条文时，应首先确定该条文使用的是“Company”还是“Corporation”，并结合有关条文的具体内容及法律目的，判断其实际适用范围。
________________________________________
定义的目的
“法人团体（Corporation）”的定义具有以下重要作用：
• 为《2016年公司法令》中的“Corporation”建立统一及明确的法定涵义。
• 确认该定义不仅涵盖马来西亚境内的法人组织，亦可涵盖在马来西亚境外成立或存续的法人组织。
• 明确将外国公司、有限责任合伙及外国有限责任合伙纳入定义范围。
• 区分“Corporation”与范围较特定的“Company”概念。
• 明确排除符合第3(a)条规定的特定公共机关、政府机构及非商业性质法人团体。
• 明确排除单一法人、合作社及工会。
• 确保《2016年公司法令》中适用于“Corporation”的权利、义务、限制及法律后果，能够适用于法律所指定的适当法人实体。
• 提高公司法解释及适用上的法律确定性，并避免将“Company”与“Corporation”错误地视为完全相同或可互换的概念。
07 Aug 2026
