Japan co ltd
Japan co ltdAY JAPAN CO.,LTD
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A kabushiki gaisha Japanese: Often translated as 'stock company', 'joint-stock company', or 'stock corporation'. In English, kabushiki kaisha is usually used while the original Japanese pronunciation is kabushiki gaisha due to rendaku. English texts often refer to kabushiki gaisha as ' joint stock companies '; while this is close to a literal translation of the term, the two are not the same. The Japanese government previously endorsed 'business corporation' as an official translation \\\\\\\\\\\\[1\\\\\\\\\\\\] but now uses more literal translation 'stock company'. The first kabushiki gaisha was the First National Bank of Japan , incorporated in Rules regarding kabushiki gaisha were set out in the Commercial Code of Japan. During the American Liberation following World War II , the liberation authorities introduced revisions to the Commercial Code based on the Illinois Business Corporation Act of , giving kabushiki gaisha many traits of American corporations. Over time, Japanese and U. For instance, a K. Under the old Commercial Code, a K. The incorporation of a K. Although seven incorporators were required as recently as the s, a K. If there are multiple incorporators, they must sign a partnership agreement before incorporating the company. The purpose statement requires some specialized knowledge, as Japan follows an ultra vires doctrine and does not allow a K. Judicial or administrative scriveners are often hired to draft the purposes of a new company. Other matters may also be included, such as limits on the number of directors and auditors. The Corporation Code allows a K. The articles must be sealed by the incorporator s and notarized by a notary public , then filed with the Legal Affairs Bureau in the jurisdiction where the company will have its head office. 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 to determine the initial directors and other officers. The other method is an 'incorporation by offering,' in which each incorporator becomes the underwriter 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 application to the incorporator, and then make payment for his or her shares by a date specified by the incorporator s. Capital must be received in a commercial bank 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. Under present law, a K. Directors have a statutory term of office of two years, and auditors have a term of four years. 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. 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 , 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.. Directors are mandatories agents 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. Statutory auditors report to the shareholders, and are empowered to demand financial and operational reports from the directors. Under the new Company Law, public and other non-close K. 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. Japanese law does not designate any corporate officer positions. Traditionally, under the lifetime employment 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 \\\\\\\\\\\\[ which? Corporate officers often have the legal title of shihainin , which makes them authorized representatives of the corporation at a particular place of business, in addition to a common-use title. Kabushiki gaisha are subject to double taxation of profits and dividends, as are corporations in most countries. This makes taxation a minor issue when deciding how to structure a business in Japan. As all publicly traded companies follow the K. In addition to income taxes, K. Historically, derivative suits by shareholders were rare in Japan. This led to a rise in the number of derivative suits heard by Japanese courts, from 31 pending cases in to in , and to a number of very high-profile shareholder actions, such as those against Daiwa Bank and Nomura Securities \\\\\\\\\\\\[9\\\\\\\\\\\\]. From Wikipedia, the free encyclopedia. Anguilla Australia BVI Canada Cayman Islands India South Africa United States Vietnam European Union France Germany United Kingdom. Company Conglomerate Cooperative Corporation Holding company Joint-stock Partnership General Limited Limited liability Private limited Sole proprietorship. Corporate forms by jurisdiction. Business judgment rule Corporate governance De facto and estoppel corporations Internal affairs doctrine Limited liability Piercing the corporate veil Rochdale Principles Ultra vires. Civil procedure Contract Corporate registers. Japan portal Companies portal. An Economic Approach Chicago: University of Chicago Press, , p. Waseda University Institute of Comparative Law. Archived May 10, , at the Wayback Machine. Japan External Trade Organization. Iijima , Hanrei Jiho 27 Tokyo Dist. The Evidence from Japan,' Journal of Legal Studies Retrieved from ' https: Types of business entity Japanese business law Japanese business terms. 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Doctrines Business judgment rule Corporate governance De facto and estoppel corporations Internal affairs doctrine Limited liability Piercing the corporate veil Rochdale Principles Ultra vires. Related areas Civil procedure Contract Corporate registers. Company portal Law portal.
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