Gōdō kaisha
The Gōdō kaisha ( Japanese. 合同 会 社 , pronunciation: gōdō gaisha , abbreviation: G. K.) is a Japanese form of company that combines features of both a partnership and a corporation . It was therefore called a "hybrid society".
The main characteristics of the Gōdō kaisha are:
- Legal person status,
- limited liability of its shareholders on the contribution,
- Self-organization ,
- a maximum of party autonomy in regulating social relationships and
- special rules to protect creditors.
It is also a trading company and requires entry in the commercial register. The profits of all trading companies are subject to corporation tax, regardless of whether there is a profit distribution or not. In the case of a profit distribution to the shareholders, the income is also subject to income tax.
The Gōdō kaisha regulated in the third book of the company law on the share companies ( mochibun kaisha ) in articles 575 to 675 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 role model was above all the LLC under American law.
Web links
- Laws & Regulations - Starting Business in Japan. JETRO. Japan External Trade Organization, accessed November 10, 2012 .
Individual evidence
- ↑ According to Art. 3 of the Companies Act, all trading companies are legal persons.
