| Form |
Number of partners/shareholders |
Minimum and/or maximum capital |
Liability |
Registration fee |
Release of financial documents |
|
Kabushiki Kaisha (KK) is a Public Limited Company.
|
No minimum since the reform of the Trade Code. At least 3 administrators, with no condition of residence
|
Minimum YEN 10 million, no maximum
|
Liability is limited to the amount contributed.
|
0.7% of the capital with a minimum of YEN 150,000
|
Only companies quoted in the stock-exchange have to publish their accounts
|
|
Yugan Kaisha (YK) is a Private Limited Company.
|
Maximum 50 shareholders.
|
YEN 3 million
|
Liability is limited to the amount contributed by each partner.
|
YEN 60,000
|
Only companies quoted in the stock-exchange have to publish their accounts
|
Gomei Kaisha is a General Partnership.
|
Minimum 2 partners.
|
No minimum capital.
|
Liability is unlimited.
|
YEN 60,000
|
Only companies quoted in the stock-exchange have to publish their accounts
|
|
Goshi Kaisha is a Limited Partnership.
|
No minimum. 2 types of partners: active partners and sleeping partners.
|
No minimum capital.
|
Active partners have an unlimited liability. Sleeping partners have a limited liability depending on the amount contributed.
|
YEN 60,000
|
Only companies quoted in the stock-exchange have to publish their accounts
|