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In starting a business in Japan, a businessman must select a type
of business form that is most appropriate for his particular business.
In determining the form in which to organize his business, the
prospective businessman must consider numerous factors in the
selection process: the need of limited liability for shareholders
in corporations and limited partners in limited partnerships,
the differences in income tax treatment of corporations and partnerships,
and various costs and complexities of creating and operating corporations
and limited partnerships. In Japan, there are several options
in selecting a business organization form which are proscribed
in the Commercial Code of Japan (sho-ho) and related laws.
The purpose of this HomePage is to inform people what the current
state of the Commercial Code of Japan provides for in terms of
options in business forms in Japan. The second half of this WebPage
gives a summary of steps to incorporate a Kabushiki Kaisha (K.K.)
I. Types of Business Organizations
Recognized in Japan
II. Procedure for Setting Up a K.K.
Attachment 1 Sample Purposes of Incorporation
Clause
Attachment 2 Commercial Code of Japan
- Relevant Provisions
Attachment 3 Yugen Gaisha Law - Relevant
Provisions
Attachment 4 Sample Articles of Incorporation