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Representative director (代表取締役, daihyō-torishimariyaku) is the position of the most senior executive in charge of managing a corporation which is registered in Japan. As regulated by the Companies Act of Japan, joint-stock companies incorporated in Japan must have a representative director.
- House of Representatives (Japan)
e. The House of Representatives (衆議院, Shūgiin) is the lower...
- House of Representatives (Japan)
e. The House of Representatives (衆議院, Shūgiin) is the lower house of the National Diet of Japan. The House of Councillors is the upper house . The composition of the House is established by Article 41 [ ja] and Article 42 [ ja] of the Constitution of Japan. [1] The House of Representatives has 465 members, elected for a four-year term.
- Up to 4 years
- 31 October 2021
Fumio Kishida (岸田 文雄, Kishida Fumio, born 29 July 1957) is a Japanese politician who has served as Prime Minister of Japan and President of the Liberal Democratic Party (LDP) since 2021. A member of the House of Representatives, he previously served as Minister for Foreign Affairs from 2012 to 2017 and as acting Minister of Defense in 2017.
The Government runs under the framework established by the Constitution of Japan, adopted in 1947. It is a unitary state, containing forty-seven administrative divisions, with the Emperor as its Head of State. [1] His role is ceremonial and he has no powers related to the Government. [2]
- Usage in Language
- History
- Formation
- Structure
- Other Legal Issues
In Latin script, kabushiki kaisha, with a ⟨k⟩, is often used, but the original Japanese pronunciation is kabushiki gaisha, with a ⟨g⟩, owing to rendaku. A kabushiki gaisha must include "株式会社" in its name (Article 6, paragraph 2 of the Companies Act). In a company name, "株式会社" can be used as a prefix (e.g. 株式会社電通, kabushiki gaisha Dentsū, a style ca...
The first kabushiki gaisha was the Dai-ichi Bank, incorporated in 1873. Rules regarding kabushiki gaisha were set out in the Commercial Code of Japan, and was originally based on laws regulating German Aktiengesellschaft (which also means share company). However, during the United States-led Allied Occupation of Japan following World War II, the oc...
A kabushiki gaisha may be started with capital as low as ¥1, making the total cost of a K.K. incorporation approximately ¥240,000 (about US$2,500) in taxes and notarization fees. Under the old Commercial Code, a K.K. required starting capital of ¥10 million (about US$105,000); a lower capital requirement was later instituted, but corporations with ...
Board of directors
Under present law, a K.K. must have a board of directors(取締役会, torishimariyaku kai) consisting of at least three individuals. Directors have a statutory term of office of two years, and auditors have a term of four years.[citation needed] Small companies can exist with only one or two directors, with no statutory term of office, and without a board of directors(取締役会非設置会社, torishimariyaku-kai hi-setchi-gaisha). In such companies, decisions are made via shareholder meeting and the decision-maki...
Auditing and reporting
Every K.K. with multiple directors must have at least one statutory auditor(監査役, kansayaku). Statutory auditors report to the shareholders, and are empowered to demand financial and operational reports from the directors. K.K.s with capital of over ¥500m, liabilities of over ¥2bn and/or publicly traded securities are required to have three statutory auditors, and must also have an annual audit performed by an outside CPA. Public K.K.s must also file securities law reports with the Ministry of...
Officers
Japanese law does not designate any corporate officer positions. Most Japanese-owned kabushiki gaisha do not have "officers" per se, but are directly managed by the directors, one of whom generally has the title of president(社長, sha-chō). The Japanese equivalent of a corporate vice president is a department chief(部長, bu-chō). 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 manag...
Taxation
Kabushiki gaisha are subject to double taxation of profits and dividends, as are corporations in most countries. In contrast to many other countries, however, Japan also levies double taxes on close corporations (yugen gaisha and gōdō gaisha). This makes taxation a minor issue when deciding how to structure a business in Japan. As all publicly traded companies follow the K.K. structure, smaller businesses often choose to incorporate as a K.K. simply to appear more prestigious.[citation needed...
Derivative litigation
Generally, the power to bring actions against the directors on the corporation's behalf is granted to the statutory auditor.[citation needed] Historically, derivative suits by shareholders were rare in Japan. Shareholders have been permitted to sue on the corporation's behalf since the postwar Americanization of the Commercial Code; however, this power was severely limited by the nature of court costs in Japan. Because the cost to file a civil action is proportional to the amount of damages b...
This List of current members of the House of Representatives of Japan is a list of members of the House of Representatives in Japan's Lower House. The House of Representatives consists of 465 seats, 289 in single-seat constituencies and 176 in a proportional representation block.
Representative Director (代表取締役, daihyō-torishimariyaku) is the position of the most senior executive in charge of managing a corporation which is registered in Japan. As regulated by the Companies Act of Japan, joint-stock companies based in Japan must have a Representative Director.
