Type of corporations in Japan

Under tax laws and corporate laws in Japan, there are mainly four types of corporations.

Among various organizations, Kabushiki-kaisha (KK) and Godo kaisha (GK) are well known type of corporation as indicated in the below table.

In addition to organization type, the amount of registered capital is one of key issues especially for foreign parent companies when launching Japanese market.

 

 

 The number of corporations by organization type and registered capital            
   Type of organization   Total 
 Kabushiki Kaisha
(KK) 
 Godo Kaisha
 (GK) 
 Gomei Kaisha
(General partnership) 
 Go-shi Kaisha
(General and Limited partnership) 
 Other 
 (Registered Capital:Yen)             
 1 Million   less than
or equal to 
       267,889          46,381            2,082            9,119          16,114        341,585
 1 Million   more than           47,841            5,074

 

518

           2,550            2,283          58,266
 2 Million         1,136,272          10,861

 

646

           3,269            7,919     1,158,967
 5 Million             706,355            3,035

            

369

           1,519          19,841        731,119
 10 Million             141,118              171

              

96

         

  274

           7,261        148,920
 20 Million             141,476              171

          

61

     

  275

           8,053        150,036
 50 Million               48,127              146

            

16

      

   32

           1,525          49,846
 100 Million               12,259                77

          

 -

          

-

             710          13,046
 500 Million                 1,590                  8                  2

        

-

               80            1,680
 1 Billion                 2,873                  7

             

-

                 1              306            3,187
 5 Billion                   671                  1

          

-

  

-

               87              759
 10 Billion                   924                  5

             

-

                 1              139            1,069
 Total      2,507,395          65,937            3,790          17,040          64,318     2,658,480
 Source:National Tax Agency               
 ※The above table does not include the number of corporations applying consolidated tax return filing system