defactocorporation（地下工厂）

会计考友

　　de facto corporation：地下工厂，又称「事实上公司」（corporation de facto），de facto系拉丁文，意谓〞虽法律上站不住，但事实上却为人所承认〞。corporation de facto或factory de facto即指未领有政府发给的合法执照，便开始营业或开工生产的公司或工厂。该公司或工厂。该公司或工厂虽未合法登记成立，但其法律行为并非无效，例如其负责人与他人签订契约后，不得以该公司或工厂未经政府许可成立而拒绝履约。
　　de facto corporation
- q9 ?" X/ h! @　　n. a company which operates as if it were a corporation although it has not completed the legal steps to become incorporated （has not filed its articles， for example） or has been dissolved or suspended but continues to function. The court temporarily treats the corporation as if it were legal in order to avoid unfairness to people who thought the corporation was legal.
　　See also： de facto de jure ultra vires
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