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以上两个术语均有特别合伙人的含义,指只从合伙企业中分利润,但不参与企业业务管理,其责任只限于自己的投资数额的合伙人[1]。两者的区别在于special partner (也称为“有限责任合伙人”:limited partner)为英美法系(common law)中的用语;而partner in commendam则是大陆法系(civil law)的用语[2]。同理,“特别合伙”或“有限责任合伙”,即special partnership 或limited partnership也是英美法系之术语;而partnership in commendam则为大陆法系术语[3]。
[1]“ A partner who receives profits from the business but does not take part in managing the business and is not liable for any amount greater than his or her original investment. ”Cf. Bryan A. Gamer, Black's Law Dictionary, 7th edition, at p. 1142, West Group (1999). “A partner in a venture who has no management authority and whose liability is limited to the amount of his or her investment. ”Cf. Linda Pacard Wood,Merriam Webster's Dictionary of Law, at p. 352, Merriam-Webster, Incorporated (1996).
[2]“In civil law, termed partner in commendam. ”Cf. Bryan A. Gamer, Black's Law Dictionary, 7th edition, at p. 1142,West Group (1999).
[3] Id, at p. 1143.