Business entity types available in Japan including stock companies, LLCs, limited partnerships, general partnerships, and LLPs.
Overview
Japanese Business Entity Types
Japanese business entity types include four forms under the Companies Act: stock companies (Kabushiki Kaisha), limited liability companies (Godo Kaisha), limited partnerships (Goshi Kaisha), and general partnerships (Gomei Kaisha), plus Limited Liability Partnerships (LLP) under the LLP Act. Each form has distinct characteristics regarding establishment requirements, liability scope, fundraising methods, and tax treatment, chosen according to business scale and objectives. Stock companies are most common with high credibility, while LLCs offer lower establishment costs and flexible management.
Companies Act
business entity
stock company
LLC
LLP
corporation
startup
| code | slug | name | description | canGoPublic | establishmentCost | legalBasis | legalPersonality | liabilityType | minMembers |
|---|---|---|---|---|---|---|---|---|---|
| KK | kabushiki-kaisha | Stock Company (Kabushiki Kaisha) | The most common business entity in Japan that can raise funds by issuing stocks. | true | Approx. 170,000-250,000 JPY | Companies Act | true | Limited Liability | 1 |
| GK | godo-kaisha | Limited Liability Company (Godo Kaisha / LLC) | A flexible business entity established in the 2006 Companies Act reform where investors are also managers. | false | Approx. 60,000-100,000 JPY | Companies Act | true | Limited Liability | 1 |
| LLP | llp | Limited Liability Partnership (LLP) | A partnership form without legal personality but with pass-through taxation. | false | Approx. 60,000 JPY | Limited Liability Partnership Act | false | Limited Liability | 2 |
| GK-KS | goshi-kaisha | Limited Partnership (Goshi Kaisha) | A mixed liability business entity composed of unlimited and limited liability members. | false | Approx. 60,000 JPY | Companies Act | true | Mixed Liability (Unlimited + Limited) | 2 |
| GM-KS | gomei-kaisha | General Partnership (Gomei Kaisha) | The oldest business entity in Japan where all members have unlimited liability. | false | Approx. 60,000 JPY | Companies Act | true | Unlimited Liability | 2 |