AIC Gyoseishoshi Lawyer Office

050-7101-1931(Weekdays 9a.m. - 5p.m.)

Advantages and disadvantages of forming a corporation

  • Enables a better social credit
  • Enhances the availability of tax deductible expenses
  • Enables net losses to be carried forward for 7 years
  • Limited liability (except for Gomei and Goshi Kaisha)
  • Requires more costs and complicated registration procedures in formation
  • Requires more costs in running a corporate form of business

Types of business entities

There are 4 types of business entities.

Kabushiki Kaisha Godo Kaisha
(Limited Liability Company)
Gomei Kaisha
(General Partnership)
Goshi Kaisha(Limited Partnership)
Features Can raise capital from outside investors to run relatively a large-sized business Allows all members to have limited liability.Members can decide the principal policies including the profit allocation by themselves. All partners have unlimited liability. Consists of at least one general partner who has unlimited liability and limited partners whose liability is limited to their investment amount.
Minimum capital contribution 1 yen 1 yen - -
Minimum number of owners 1 1 2 limited partner
1 general partner
Legal Liability Limited Limited Unlimited Limited / Unlimited
Highest decision making body Shareholders' meeting All members All partners All partners
Certification for Articles of Incorporation approximately 52,000 yen - - -
Revenue stamp attached to the Articles of Incorporation 40,000 yen* 40,000 yen* 40,000 yen* 40,000 yen*
Registration tax 150,000 yen ~ 60,000 yen ~ 60,000 yen 60,000 yen

* Electronic Article of incorporation doesn't require this cost.

This is the contact details.



Sakurabashi Nishi Building 9th floor,
2-3-3 Sonezakishinchi Kita-ku,
Osaka, JAPAN


Osaka Metro Midosuji line   1 minute walk from Nishiumeda station (Exit C-57)
JR Gakkentoshi line    1 minute walk from Kitashinchi station (Exit 9 (C-57))
JR Osaka station   8 minutes walk to the south from Sakurabashi exit