Gōdō gaisha

The Godo - gaisha (Japanese合同 会 社, obsolete: godo kaisha, Abbreviation: G. K. ) is a Japanese form of society which combines both features of a commercial partnership and a corporation in itself. It has therefore been aptly called " hybrid society".

The main features of Godo - gaisha are:

It is also trading company and requires the registration in the commercial register. The profits of all commercial companies are subject to corporation tax, regardless of whether there is a distribution of profits or not. In the case of a dividend paid to the shareholders, the income is also subject to income tax.

The third book of the Society Act on the proportion of companies ( mochibun kaisha ) in Article 575-675 regulated Godo - gaisha has no exact equivalent in German law. In contrast to the GmbH & Co. KG, it does not require a personally liable partner (general partner ). Their model was mainly the LLC of American law.

Internet sources

• Laws & regulations - setting up a business in Japan. JETRO. Japan External Trade Organization, retrieved on 10 November 2012.