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Legal Forms of Companies

Kabushiki Kaisha (KK): Public Limited Company

Number of partners: Minimum of one; or 400 if the company is listed on the Tokyo Stock Exchange. The minimum number of directors is three in a KK with a board of directors, or one for a KK without a board of directors; with no limitation on the number of shareholders.
Capital (max/min): Minimum JPY 1
Shareholders and liability: Limited to the amount of capital contributed

Godo Kaisha (GK): Limited Liability Company

Number of partners: Minimum one partner
Capital (max/min): Minimum JPY 1
Shareholders and liability: Limited to the amount of capital contributed

Goshi Kaisha (GK): Limited Partnership

Number of partners: Minimum of two partners

Two types of partners: active partners and sleeping partners
Capital (max/min): Minimum JPY 1
Shareholders and liability: Unlimited for the active partners; limited to the amount of capital contributed for the sleeping partners.

Gomei Kaisha (GK): General Partnership

Number of partners: Minimum of two partners
Capital (max/min): No minimum capital
Shareholders and liability: Unlimited

Business Setup Procedures

Source: Doing Business - Latest available data.