1486:, holds the corporate seal and is empowered to represent the company in transactions. The Representative Director must "report" to the board of directors every three months; the exact meaning of this statutory provision is unclear, but some legal scholars interpret it to mean that the board must meet every three months. In 2015, the requirement that at least one director and one Representative Director must be a resident of Japan was changed. It is not required to have a resident Representative Director although it can be convenient to do so.
38:
1745:
1759:
155:
1721:
by shareholders were rare in Japan. Shareholders have been permitted to sue on the corporation's behalf since the postwar
Americanization of the Commercial Code; however, this power was severely limited by the nature of court costs in Japan. Because the cost to file a civil action is proportional to
1391:
In a direct incorporation, each incorporator receives a specified amount of stock as designated in the articles of incorporation. Each incorporator must then promptly pay its share of the starting capital of the company, and if no directors have been designated in the articles of incorporation, meet
1670:
system, directors and department chiefs begin their careers as line employees of the company and work their way up the management hierarchy over time. This is not the case in most foreign-owned companies in Japan, and some native companies have also abandoned this system in recent years in favor of
1399:
of a specified number of shares (at least one each), and the other shares are offered to other investors. As in a direct incorporation, the incorporators must then hold an organizational meeting to appoint the initial directors and other officers. Any person wishing to receive shares must submit an
1725:
In 1993, the
Commercial Code was amended to reduce the filing fee for all shareholder derivative suits to ¥8,200 per claim. This led to a rise in the number of derivative suits heard by Japanese courts, from 31 pending cases in 1992 to 286 in 1999, and to a number of very high-profile shareholder
1376:, in which case the company (e.g. its board of directors or a shareholders' meeting, as defined in the articles of incorporation) must approve any transfer of shares between shareholders; this designation must be made in the articles of incorporation.
1051:". While that is close to a literal translation of the term, the two are not precisely the same. The Japanese government once endorsed "business corporation" as an official translation but now uses the more literal translation "stock company."
1703:). This makes taxation a minor issue when deciding how to structure a business in Japan. As all publicly traded companies follow the K.K. structure, smaller businesses often choose to incorporate as a K.K. simply to appear more prestigious.
1248:
fees. Under the old
Commercial Code, a K.K. required starting capital of ¥10 million (about US$ 105,000); a lower capital requirement was later instituted, but corporations with under ¥3 million in assets were barred from issuing
1209:(a restriction lifted by the amendment of the Commercial Code in 2001), issue stock for a price of less than ¥50,000 per share (effective 1982-2003), or operate with paid-in capital of less than ¥10 million (effective 1991–2005).
1407:
account designated by the incorporator(s), and the bank must provide certification that payment has been made. Once the capital has been received and certified, the incorporation may be registered at the Legal
Affairs Bureau.
1617:
A statutory auditor may be any person who is not an employee or director of the company. In practice, the position is often filled by a very senior employee close to retirement, or by an outside attorney or accountant.
1464:. In such companies, decisions are made via shareholder meeting and the decision-making power of the directors is relatively limited. As soon as a third director is designated such companies must form a board.
1293:. Although seven incorporators were required as recently as the 1980s, a K.K. now only needs one incorporator, which may be an individual or a corporation. If there are multiple incorporators, they must sign a
1520:
K.K.s with capital of over ¥500m, liabilities of over ¥2bn and/or publicly traded securities are required to have three statutory auditors, and must also have an annual audit performed by an outside
927:
in Japan refers to any joint-stock company regardless of country of origin or incorporation; however, outside Japan the term refers specifically to joint-stock companies incorporated in Japan.
1344:
Other matters may also be included, such as limits on the number of directors and auditors. The
Corporation Code allows a K.K. to be formed as a "stock company that is not a public company"
1896:
704:
1695:
of profits and dividends, as are corporations in most countries. In contrast to many other countries, however, Japan also levies double taxes on close corporations (
1493:) of the shareholders, and the Representative Director is a mandatory of the board. Any action outside of these mandates is considered a breach of mandatory duty.
662:
420:
1194:
following World War II, the occupation authorities introduced revisions to the
Commercial Code based on the Illinois Business Corporation Act of 1933, giving
1205:
Over time, Japanese and U.S. corporate law diverged, and K.K. assumed many characteristics not found in U.S. corporations. For instance, a K.K. could not
1879:
617:
2027:
826:
1244:
may be started with capital as low as ¥1, making the total cost of a K.K. incorporation approximately ¥240,000 (about US$ 2,500) in taxes and
1873:
521:
330:
509:
453:
412:
2005:
1445:
consisting of at least three individuals. Directors have a statutory term of office of two years, and auditors have a term of four years.
1598:
391:
1678:, which makes them authorized representatives of the corporation at a particular place of business, in addition to a common-use title.
1331:
Any non-cash assets contributed as capital to the company, the name of the contributor and the number of shares issued for such assets
179:
2136:
2031:
1906:
458:
121:
55:
1517:. Statutory auditors report to the shareholders, and are empowered to demand financial and operational reports from the directors.
1706:
In addition to income taxes, K.K.s must also pay registration taxes to the national government and may be subject to local taxes.
2146:
535:
436:
1468:
102:
2141:
1714:
Generally, the power to bring actions against the directors on the corporation's behalf is granted to the statutory auditor.
1626:
Japanese law does not designate any corporate officer positions. Most
Japanese-owned kabushiki gaisha do not have "officers"
74:
59:
1590:
structure similar to that of
American public corporations. If the company has an auditing committee, it is referred to as a
1448:
Small companies can exist with only one or two directors, with no statutory term of office, and without a board of directors
1614:
Close K.K.s may also have a single person serving as director and statutory auditor, regardless of capital or liabilities.
361:
295:
1400:
application to the incorporator, and then make payment for his or her shares by a date specified by the incorporator(s).
545:
81:
1521:
1199:
819:
732:
209:
1043:"—but others use the more Americanized translations "Corporation" or "Incorporated". Texts in England often refer to
428:
204:
189:
88:
48:
1861:
1261:
777:
712:
501:
371:
199:
1321:
672:
539:
214:
174:
853:
70:
1722:
the amount of damages being claimed, shareholders rarely had the motivation to sue on the company's behalf.
1383:, then filed with the Legal Affairs Bureau in the jurisdiction where the company will have its head office.
1253:, and companies were required to increase their capital to ¥10 million within five years of formation.
381:
302:
2068:
1570:
1148:
916:
812:
694:
468:
341:
255:
220:
184:
138:
1852:
1549:
637:
169:
2035:
1396:
1334:
Any assets promised to be purchased after the incorporation of the company and the name of the provider
1527:
Under the new
Company Law, public and other non-close K.K.s may either have a statutory auditor, or a
1834:
1528:
1168:
762:
699:
1947:
1934:
1667:
1191:
1152:
1048:
920:
737:
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317:
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1865:
1317:
1185:
657:
577:
550:
230:
225:
194:
2013:
1983:
1902:
1869:
1772:
1731:
1700:
1591:
1267:
1089:
863:
847:
717:
587:
475:
350:
312:
307:
95:
1630:, but are directly managed by the directors, one of whom generally has the title of president
1301:
The value or minimum amount of assets received in exchange for the initial issuance of shares
2117:
2098:
1764:
1380:
1245:
795:
782:
727:
1395:
The other method is an "incorporation by offering," in which each incorporator becomes the
1718:
1692:
1417:
1404:
767:
722:
445:
270:
1787:
1782:
1777:
1821:
1647:
1327:
Additionally, the articles of incorporation must contain the following if applicable:
2130:
2069:"Company with Board of Statutory Auditors — Corporate Governance — Management Policy"
1815:
1213:
1206:
647:
529:
496:
146:
2121:
2073:
1750:
1696:
1524:. Public K.K.s must also file securities law reports with the Ministry of Finance.
1490:
607:
597:
970:" in its name (Article 6, paragraph 2 of the Companies Act). In a company name, "
1311:
1294:
1108:, while the parenthesized form can also be represented with a single character,
1067:
743:
280:
265:
260:
37:
17:
1946:
Janssen, Markus; Koma, Fumio; Kuroda, Shintaro; Schimmann, Peter (2002-04-01).
1308:
The purpose statement requires some specialized knowledge, as Japan follows an
1190:(which also means share company). However, during the United States-led Allied
1740:
1727:
1093:
800:
566:
516:
1675:
1179:
1501:
Every K.K. with multiple directors must have at least one statutory auditor
1060:" in a company name on signage (including the sides of their vehicles) to
1250:
772:
2118:"Difference between Corporate Governance Practices in Japan and in U.S."
1948:"New Rules for Share Structure and Governance of Japanese Corporations"
953:
250:
1379:
The articles must be sealed by the incorporator(s) and notarized by a
1012:
987:
1340:
Non-routine incorporation expenses that will be borne by the company
2102:
154:
2093:
West, Mark D. "Why
Shareholders Sue: The Evidence from Japan,"
1316:
doctrine and does not allow a K.K. to act beyond its purposes.
413:
Charitable incorporated organisation (England and Wales)
31:
1155:
and Unicode and should be avoided when possible in new text.
27:
Company with limited liability established under Japanese law
943:, is often used, but the original Japanese pronunciation is
1274:
The incorporation of a K.K. is carried out by one or more
2058:, 1015 Hanrei Jiho 27 (Tokyo Dist. Ct., March 26, 1981).
1427:
Under present law, a K.K. must have a board of directors
1324:
are often hired to draft the purposes of a new company.
1392:
to determine the initial directors and other officers.
1925:(Chicago: University of Chicago Press, 1999), p. 111.
1182:, and was originally based on laws regulating German
919:. The term is often translated as "stock company", "
1256:The main steps in incorporation are the following:
62:. Unsourced material may be challenged and removed.
1984:"Review of 2005 Companies Act: Recent discussions"
1835:Standard Bilingual Dictionary of Legal Terminology
1337:Any compensation to be paid to the incorporator(s)
1674:Corporate officers often have the legal title of
1671:encouraging more lateral movement in management.
1986:. Waseda University Institute of Comparative Law
1659:
1639:
1604:
1581:
1560:
1539:
1510:
1479:
1457:
1436:
1369:
1353:
1286:
1225:
1202:, and to be more exact, Illinois corporations.
908:
1851:"22.10 Enclosed Square, § CJK Compatibility".
1807:
1653:
1633:
1596:
1575:
1554:
1533:
1504:
1473:
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1430:
1363:
1347:
1280:
1219:
1083:
1077:
1071:
1061:
1055:
1030:
1029:Many Japanese companies translate the phrase "
1017:
1002:
992:
977:
971:
965:
902:
421:Scottish charitable incorporated organisation
820:
8:
1418:Corporate title § Japan and South Korea
1297:agreement before incorporating the company.
1183:
1982:Professor Shosaku Masai (2 February 2009).
1898:Japan Company Laws and Regulations Handbook
1309:
1304:The name and address of the incorporator(s)
868:
1592:company with a board of statutory auditors
827:
813:
337:
133:
1646:. The Japanese equivalent of a corporate
1467:At least one director is designated as a
122:Learn how and when to remove this message
1854:The Unicode® Standard Core Specification
1270:, either directly or through an offering
1076:." The full, formal name would then be "
1799:
1291:, sometimes referred to as "promoters")
1147:. These forms, however, only exist for
558:
483:
402:
340:
145:
522:Limited liability limited partnership
437:Industrial and provident society
1921:Ramseyer, Mark, and Minoru Nakazato,
1901:. Int'l Business Publications. 2010.
1039:"—this is very often abbreviated as "
862:
619:Gesellschaft mit beschränkter Haftung
7:
1885:from the original on March 11, 2020.
1846:
1844:
1459:torishimariyaku-kai hi-setchi-gaisha
1232:, which took effect on May 1, 2006.
60:adding citations to reliable sources
1355:kōkai gaisha denai kabushiki gaisha
923:" or "stock corporation". The term
1923:Japanese Law: An Economic Approach
1360:, or a (so-called) "close company"
25:
2032:Japan External Trade Organization
2028:"How to Set Up Business in Japan"
1868:. March 2020. pp. 877–878.
1757:
1743:
1691:Kabushiki gaisha are subject to
1260:Preparation and notarization of
976:" can be used as a prefix (e.g.
664:Société à responsabilité limitée
153:
36:
1726:actions, such as those against
1013:Toyota Jidōsha kabushiki gaisha
47:needs additional citations for
2056:Yamazaki Bakery K.K. v. Iijima
2006:"One Yen Companies – Part Two"
1403:Capital must be received in a
1121:as well as parentheses around
1:
1119:PARENTHESIZED IDEOGRAPH STOCK
546:Massachusetts business trust
1666:. Traditionally, under the
1660:
1640:
1606:kansayaku-kai setchi-gaisha
1605:
1582:
1561:
1540:
1511:
1489:Directors are mandatories (
1480:
1458:
1437:
1370:
1354:
1287:
1226:
1054:Japanese often abbreviate "
909:
733:Piercing the corporate veil
429:Community interest company
404:UK / Ireland / Commonwealth
392:Economic interest grouping
2163:
1415:
1216:passed a new Companies Act
1132:CJK UNIFIED IDEOGRAPH-682A
1088:is also combined into one
502:Limited liability company
1862:Mountain View, California
1808:
1654:
1634:
1597:
1576:
1555:
1534:
1505:
1474:
1452:
1431:
1364:
1348:
1322:administrative scriveners
1281:
1262:articles of incorporation
1220:
1084:
1078:
1072:
1062:
1056:
1031:
1018:
1003:
993:
978:
972:
966:
903:
864:[kabɯɕi̥kiɡaꜜiɕa]
852:
851:
713:Internal affairs doctrine
708:and estoppel corporations
2137:Types of business entity
2095:Journal of Legal Studies
1207:repurchase its own stock
1180:Commercial Code of Japan
1171:, incorporated in 1873.
137:This article is part of
2147:Japanese business terms
1952:Journal of Japanese Law
1469:Representative Director
1001:) or as a suffix (e.g.
988:kabushiki gaisha Dentsū
891:, commonly abbreviated
383:Societas unius personae
245:General corporate forms
1809:法令用語「日英対訳辞書」まとまる 政府検討委
1571:compensation committee
1497:Auditing and reporting
1481:daihyō-torishimariyaku
1310:
1212:On June 29, 2005, the
1184:
1149:backward compatibility
917:Companies Act of Japan
899:, is a type of company
695:Business judgment rule
2142:Japanese business law
1710:Derivative litigation
1650:is a department chief
1416:Further information:
1200:American corporations
1134:and its romanization
1049:joint stock companies
639:Naamloze vennootschap
629:Kabushiki gaisha
446:Limited company
1529:nominating committee
1178:were set out in the
1151:with older Japanese
1070:, as, for example, "
1035:" in their name as "
763:Beneficial ownership
700:Corporate governance
536:Delaware corporation
363:Societas cooperativa
56:improve this article
1820:, March 18, 2006. (
1668:lifetime employment
1438:torishimariyaku kai
1192:Occupation of Japan
1153:character encodings
921:joint-stock company
778:Corporate registers
738:Rochdale Principles
492:Benefit corporation
318:Sole proprietorship
1866:Unicode Consortium
1682:Other legal issues
1550:auditing committee
1423:Board of directors
1387:Receipt of capital
1186:Aktiengesellschaft
1106:SQUARE CORPORATION
915:defined under the
579:Aktiengesellschaft
551:Nevada corporation
71:"Kabushiki gaisha"
2010:Work in Japan.com
1875:978-1-936213-26-9
1860:(13th ed.).
1732:Nomura Securities
1397:stock underwriter
1090:Unicode character
1016:, a style called
991:, a style called
949:⟨g⟩
941:⟨k⟩
935:In Latin script,
931:Usage in language
837:
836:
718:Limited liability
680:
679:
589:Ansvarlig selskap
476:Unlimited company
313:Shelf corporation
308:Shell corporation
296:Limited liability
132:
131:
124:
106:
16:(Redirected from
2154:
2105:
2091:
2085:
2084:
2082:
2081:
2065:
2059:
2053:
2047:
2046:
2044:
2043:
2034:. Archived from
2024:
2018:
2017:
2016:on May 10, 2006.
2012:. Archived from
2001:
1995:
1994:
1992:
1991:
1979:
1973:
1966:
1960:
1959:
1943:
1937:
1932:
1926:
1919:
1913:
1912:
1893:
1887:
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1859:
1848:
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1810:
1804:
1767:
1765:Companies portal
1762:
1761:
1760:
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1748:
1747:
1746:
1719:derivative suits
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1645:
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1610:
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1381:civil law notary
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1366:
1359:
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1351:
1350:
1315:
1292:
1290:
1284:
1283:
1242:kabushiki gaisha
1231:
1229:
1223:
1222:
1196:kabushiki gaisha
1189:
1176:kabushiki gaisha
1174:Rules regarding
1165:kabushiki gaisha
1146:
1143:
1140:
1138:
1133:
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1127:
1125:
1120:
1117:
1114:
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1101:
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1087:
1086:
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1080:
1075:
1074:
1065:
1064:
1059:
1058:
1045:kabushiki kaisha
1037:Company, Limited
1034:
1033:
1021:
1020:
1009:
1008:
996:
995:
984:
983:
975:
974:
969:
968:
962:kabushiki gaisha
950:
945:kabushiki gaisha
942:
937:kabushiki kaisha
925:kabushiki gaisha
914:
912:
906:
905:
888:kabushiki kaisha
884:
882:
879:
876:
873:
870:
866:
861:
857:
856:
842:kabushiki gaisha
829:
822:
815:
783:Registered agent
728:Drag-along right
668:
653:
643:
633:
623:
613:
603:
593:
583:
573:
542:
525:
505:
449:
440:
432:
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395:
387:
377:
373:Societas privata
367:
357:
338:
157:
134:
127:
120:
116:
113:
107:
105:
64:
40:
32:
21:
18:Kabushiki kaisha
2162:
2161:
2157:
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2153:
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2127:
2126:
2114:
2109:
2108:
2097:30:351 (2001).
2092:
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2062:
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2041:
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2026:
2025:
2021:
2004:Lloyd, Terrie.
2003:
2002:
1998:
1989:
1987:
1981:
1980:
1976:
1967:
1963:
1945:
1944:
1940:
1933:
1929:
1920:
1916:
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1890:
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1828:
1805:
1801:
1796:
1763:
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1749:
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1739:
1712:
1693:double taxation
1689:
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1651:
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1624:
1594:
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1544:
1531:
1502:
1499:
1471:
1449:
1441:
1428:
1425:
1420:
1414:
1405:commercial bank
1389:
1371:hi-kōkai gaisha
1361:
1345:
1278:
1238:
1217:
1198:many traits of
1161:
1144:
1141:
1136:
1135:
1131:
1128:
1123:
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1109:
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871:
859:
845:
833:
788:
787:
768:Civil procedure
758:
750:
749:
723:Tag-along right
690:
682:
681:
666:
651:
641:
631:
621:
611:
601:
591:
581:
571:
540:statutory trust
534:
523:
503:
447:
444:
438:
430:
422:
414:
403:
393:
385:
375:
365:
355:
335:
333:by jurisdiction
332:
331:Corporate forms
323:
322:
303:Private limited
271:Holding company
246:
238:
237:
219:
165:
164:By jurisdiction
128:
117:
111:
108:
65:
63:
53:
41:
28:
23:
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15:
12:
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5:
2160:
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2149:
2144:
2139:
2129:
2128:
2125:
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2113:
2112:External links
2110:
2107:
2106:
2103:10.1086/322056
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2019:
1996:
1974:
1961:
1938:
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1717:Historically,
1711:
1708:
1688:
1685:
1683:
1680:
1648:vice president
1623:
1620:
1541:shimei-iin-kai
1498:
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1424:
1421:
1413:
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1306:
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1302:
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1234:
1160:
1157:
1007:
981:
964:must include "
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73: –
72:
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67:Find sources:
61:
57:
51:
50:
45:This article
43:
39:
34:
33:
30:
19:
2122:Nomura Group
2094:
2089:
2078:. Retrieved
2074:Shinsei Bank
2072:
2063:
2055:
2051:
2040:. Retrieved
2036:the original
2022:
2014:the original
2009:
1999:
1988:. Retrieved
1977:
1969:
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1930:
1922:
1917:
1897:
1891:
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1829:
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1802:
1788:Yūgen gaisha
1783:Gōshi gaisha
1778:Gōmei gaisha
1751:Japan portal
1724:
1716:
1713:
1705:
1697:yugen gaisha
1690:
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609:Aksjeselskap
608:
599:Aktieselskab
598:
588:
578:
567:
454:by guarantee
382:
372:
362:
351:
256:Conglomerate
200:South Africa
118:
112:January 2015
109:
99:
92:
85:
78:
66:
54:Please help
49:verification
46:
29:
1773:Gōdō gaisha
1701:gōdō gaisha
1349:公開会社でない株式会社
1312:ultra vires
1295:partnership
1266:Receipt of
1068:parentheses
951:, owing to
744:Ultra vires
464:proprietary
281:Partnership
276:Joint-stock
266:Corporation
261:Cooperative
2131:Categories
2080:2022-06-23
2042:2011-02-26
1990:2011-02-26
1968:Ramseyer,
1728:Daiwa Bank
1163:The first
1094:code point
860:pronounced
801:Law portal
649:Osakeyhtiö
568:Aktiebolag
517:Series LLC
82:newspapers
1972:, p. 123.
1794:Footnotes
1676:shihainin
1512:kansayaku
1453:取締役会非設置会社
1412:Structure
1251:dividends
1236:Formation
1227:kaisha-hō
1145:SQUARE KK
1041:Co., Ltd.
947:, with a
939:, with a
689:Doctrines
459:by shares
175:Australia
1970:op. cit.
1880:Archived
1737:See also
1687:Taxation
1622:Officers
1599:監査役会設置会社
1318:Judicial
1288:hokkinin
1167:was the
1142:㏍
1129:株
1116:㈱
1103:㍿
1024:ato-kabu
999:mae-kabu
848:Japanese
773:Contract
706:De facto
538: /
352:Societas
170:Anguilla
139:a series
1935:Z Japan
1822:summary
1641:sha-chō
1268:capital
1159:History
1079:ABC株式会社
954:rendaku
872:
673:more...
291:Limited
286:General
251:Company
231:Germany
215:Vietnam
96:scholar
1958:: 254.
1905:
1872:
1661:bu-chō
1628:per se
1491:agents
1139:
1137:U+33CD
1126:
1124:U+682A
1113:
1111:U+3231
1100:
1098:U+337F
1004:トヨタ自動車
910:kaisha
667:(SARL)
642:(N.V.)
632:(K.K.)
622:(GmbH)
570:
559:Others
524:(LLLP)
469:public
448:(Ltd.)
423:(SCIO)
394:(EEIG)
354:
226:France
185:Canada
98:
91:
84:
77:
69:
1883:(PDF)
1858:(PDF)
1814:朝日新聞(
1577:報酬委員会
1556:監査委員会
1535:指名委員会
1475:代表取締役
1365:非公開会社
602:(A/S)
592:(ANS)
504:(LLC)
439:(IPS)
431:(CIC)
415:(CIO)
386:(SUP)
376:(SPE)
366:(SCE)
195:India
103:JSTOR
89:books
1903:ISBN
1870:ISBN
1730:and
1699:and
1569:and
1432:取締役会
1085:株式会社
1073:ABC㈱
1057:株式会社
1047:as "
1032:株式会社
1006:株式会社
980:株式会社
973:株式会社
967:株式会社
893:K.K.
869:lit.
854:株式会社
658:S.A.
652:(Oy)
612:(AS)
582:(AG)
572:(AB)
356:(SE)
75:news
2099:doi
1812:",
1522:CPA
1506:監査役
1320:or
1282:発起人
1221:会社法
1092:at
1082:".
1066:in
1026:).
895:or
885:or
180:BVI
58:by
2133::
2120:–
2071:.
2030:.
2008:.
1956:13
1954:.
1950:.
1878:.
1864::
1843:^
1658:,
1655:部長
1638:,
1635:社長
1611:.
1603:,
1580:,
1559:,
1548:,
1538:,
1509:,
1478:,
1456:,
1435:,
1368:,
1352:,
1285:,
1240:A
1224:,
1022:,
1019:後株
1010:,
997:,
994:前株
985:,
982:電通
960:A
957:.
907:,
904:会社
897:KK
867:;
858:,
850::
839:A
205:UK
141:on
2101::
2083:.
2045:.
1993:.
1911:.
1838:.
1824:)
1818:)
1806:"
1664:)
1652:(
1644:)
1632:(
1609:)
1595:(
1587:)
1574:(
1566:)
1553:(
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1532:(
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1503:(
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1472:(
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1450:(
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1429:(
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1362:(
1358:)
1346:(
1279:(
1230:)
1218:(
1063:株
913:)
901:(
883:)
881:'
875:'
846:(
828:e
821:t
814:v
125:)
119:(
114:)
110:(
100:·
93:·
86:·
79:·
52:.
20:)
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