49-1417: Kintetsu Department Store Co., Ltd. 株式会社近鉄百貨店 [REDACTED] Company type Public KK Traded as TYO : 8244 ISIN JP3250800004 [REDACTED] Industry Retail Founded Kyoto, Japan (September 29, 1934 ( 1934-09-29 ) , "Marubutsu Company") Headquarters 1-43, Abenosuji Itchome, Abeno-ku , Osaka , Japan Number of locations 12 in Japan Area served Kansai region Revenue [REDACTED] ¥291,502 million (2012) ¥295,763 million (2011) Operating income [REDACTED] ¥3,185 million (2012) ¥3,092 million (2011) Net income [REDACTED] ¥−13,266 million (2012) ¥1,796 million (2011) Total assets [REDACTED] ¥142,373 million (2012) ¥160,925 million (2011) Total equity [REDACTED] ¥24,676 million (2012) ¥12,556 million (2011) Parent Kintetsu Group Holdings Website abenoharukas .d-kintetsu .co .jp (in Japanese) Kintetsu Department Store Co., Ltd. ( 株式会社近鉄百貨店 , Kabushiki gaisha Kintetsu Hyakkaten )
98-423: A (so-called) "close company" ( 非公開会社 , hi-kōkai gaisha ) , in which case the company (e.g. its board of directors or a shareholders' meeting, as defined in the articles of incorporation) must approve any transfer of shares between shareholders; this designation must be made in the articles of incorporation. The articles must be sealed by the incorporator(s) and notarized by a civil law notary , then filed with
147-511: A K.K. is carried out by one or more incorporators ( 発起人 , hokkinin , sometimes referred to as "promoters") . Although seven incorporators were required as recently as the 1980s, a K.K. now only needs one incorporator, which may be an individual or a corporation. 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
196-468: 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. 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
245-477: A K.K. to act beyond its purposes. Judicial or administrative scriveners are often hired to draft the purposes of a new company. Additionally, the articles of incorporation must contain the following if applicable: Other matters may also be included, such as limits on the number of directors and auditors. The Corporation Code allows a K.K. to be formed as a "stock company that is not a public company" ( 公開会社でない株式会社 , kōkai gaisha denai kabushiki gaisha ) , or
294-447: 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. In addition to income taxes, K.K.s must also pay registration taxes to the national government and may be subject to local taxes. Generally, the power to bring actions against
343-571: A prefix (e.g. 株式会社 電通 , kabushiki gaisha Dentsū , a style called 前株 , mae-kabu ) or as a suffix (e.g. トヨタ自動車 株式会社 , Toyota Jidōsha kabushiki gaisha , a style called 後株 , ato-kabu ). Many Japanese companies translate the phrase " 株式会社 " in their name as " Company, Limited "—this is very often abbreviated as " Co., Ltd. "—but others use the more Americanized translations "Corporation" or "Incorporated". Texts in England often refer to kabushiki kaisha as " joint stock companies ". While that
392-509: A price of less than ¥50,000 per share (effective 1982-2003 ), or operate with paid-in capital of less than ¥10 million (effective 1991–2005). On June 29, 2005, the Diet of Japan passed a new Companies Act ( 会社法 , kaisha-hō ) , which took effect on May 1, 2006. 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
441-852: Is a department store chain in the Kansai region , Japan . It is headquartered in Abenosuji Itchome, Abeno-ku , Osaka , Japan. History [ edit ] January, 1920: Kyoto Bussankan ( 京都物産館 ) was opened in front of Kyoto Station. February, 1920: Kyoto Bussankan General Partnership ( 合名会社京都物産館 ) was founded. 1926: Osaka Electric Railway Co., Ltd. ( 大阪電気軌道株式会社 , the predecessor of Kintetsu Corporation) opened its own restaurant at Daiki Building in Uehommachi, Osaka. 1930: Kyoto Bussankan General Partnership opened branch store in Yanagase, Gifu. September, 1931: Kyoto Bussankan General Partnership
490-500: Is a multi-purpose commercial facility in Abenosuji Itchome, Abeno-ku , Osaka , Japan. It consists of the New Annex, Eastern Annex and a supertall skyscraper, Abeno Harukas. The building is 300 m (984 ft) tall and has 62 floors; it was the tallest building in Japan from 2014 to 2023, until Azabudai Hills Mori JP Tower seized the title. The facility is the planned alternative station building of Ōsaka Abenobashi Station ,
539-593: Is also combined into one Unicode character at code point U+337F ㍿ SQUARE CORPORATION , while the parenthesized form can also be represented with a single character, U+3231 ㈱ PARENTHESIZED IDEOGRAPH STOCK as well as parentheses around U+682A 株 CJK UNIFIED IDEOGRAPH-682A and its romanization U+33CD ㏍ SQUARE KK . These forms, however, only exist for backward compatibility with older Japanese character encodings and Unicode and should be avoided when possible in new text. The first kabushiki gaisha
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#1733085052135588-448: Is close to a literal translation of the term, the two are not precisely the same. The Japanese government once endorsed "business corporation" as an official translation but now uses the more literal translation "stock company." Japanese often abbreviate " 株式会社 " in a company name on signage (including the sides of their vehicles) to 株 in parentheses , as, for example, " ABC㈱ ." The full, formal name would then be " ABC株式会社 ". 株式会社
637-735: Is on Wikidata Official website different in Wikidata and Misplaced Pages Kabushiki gaisha A kabushiki gaisha ( Japanese : 株式会社 , pronounced [kabɯɕi̥ki ɡaꜜiɕa] ; lit. ' share company ' ) or kabushiki kaisha , commonly abbreviated K.K. or KK , is a type of company ( 会社 , kaisha ) defined under the Companies Act of Japan . The term is often translated as "stock company", " joint-stock company " or "stock corporation". The term kabushiki gaisha in Japan refers to any joint-stock company regardless of country of origin or incorporation; however, outside Japan
686-629: Is referred to as a company with a board of statutory auditors ( 監査役会設置会社 , kansayaku-kai setchi-gaisha ) . Close K.K.s may also have a single person serving as director and statutory auditor, regardless of capital or liabilities. 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. Most Japanese-owned kabushiki gaisha do not have "officers" per se , but are directly managed by
735-1098: The Keihan Electric Railway Keihan Main Line , at the present Hirakata T-SITE Tokyo Marubutsu stores (present PARCO ) Ikebukuro (1958-1969) - close to Ikebukuro Station , at the present PARCO Ikebukuro Shinjuku (-1965) - along Yasukuni-dori, at the present Isetan Shinjuku Men's Building Shibuya (-1969) - Udagawasho, Shibuya, at the present Shibuya PARCO Toyohashi Marubutsu (-1973) - close to Toyohashi Station on Central Japan Railway Company (JR Central) Yahata Marubutsu (-1969) - Yahatahigashi-ku , Kitakyushu See also [ edit ] Kintetsu Group Holdings References [ edit ] ^ 平成24年2月期決算短信 [Financial Results for FY 2011 (Ended February 28, 2012)] (PDF) (in Japanese). Kintetsu Department Store Co., Ltd. April 11, 2012. ^ 「あべのハルカス近鉄本店」全体概要について (PDF) (in Japanese). Kintetsu Department Store Co., Ltd. November 6, 2012. Archived from
784-773: The Kyushu Railway Company (JR Kyushu) Nippo Main Line Momoyama (MOMO) (1996-2014) - Momoyamacho Yamanoshita, Fushimi-ku , Kyoto , close to Rokujizo Station on the West Japan Railway Company (JR West) Nara Line , the Keihan Railway Uji Line , and the Kyoto Municipal Subway Tōzai Line Shop Kikyogaoka (1998-2018) - Kintetsu Plaza Kikyogaoka, Kikyogaoka Ichibancho, Nabari , close to Kikyogaoka Station on
833-579: The Minami Osaka Line , and close to Tennoji Station on the three lines of West Japan Railway Company (JR West) and the two lines of Osaka Municipal Subway . Located on the lower level floors of 60-story skyscraper Abeno Harukas. It houses the largest floor area of any department store in Japan. The store was renamed from "Kintetsu Department Store Abeno" on the pre-opening day, June 13, 2013. Uehommachi - Uehommachi Rokuchome, Tennoji-ku , Osaka The same location as Ōsaka Uehommachi Station on
882-915: The Osaka Line Higashiosaka - Ajiro, Higashiosaka, the first floor of Fuse Station on the Osaka Line and the Nara Line Nara - NaRa Family, Saidaiji-higashimachi, Nara, close to Yamato-Saidaiji Station on the Nara Line, the Kyoto Line and the Kashihara Line Kashihara - Kita-Yagicho, Kashihara, close to Yamato-Yagi Station on the Osaka Line and the Kashihara Line Ikoma - Tanidacho, Ikoma, close to Ikoma Station on
931-565: The Illinois Business Corporation Act of 1933, giving kabushiki gaisha many traits of American corporations , and to be more exact, Illinois corporations. Over time, Japanese and U.S. corporate law diverged, and K.K. assumed many characteristics not found in U.S. corporations. For instance, a K.K. could not repurchase its own stock (a restriction lifted by the amendment of the Commercial Code in 2001), issue stock for
980-518: The Kintetsu Osaka Line Former Marubutsu [ edit ] Kyoto (former Marubutsu, former Kyoto Kintetsu Department Store) (1920-2007) - Shimogyo-ku, Kyoto , at the present Kyoto Yodobashi Kyoto Kintetsu Department Store Gifu (former Marubutsu Gifu) - Yanagase, Gifu , at the present Gifu Chunichi Building Hirakata (former Hirakata Marubutsu) (1975-2012) - Oka-higashicho, Hirakata, close to Hirakatashi Station on
1029-469: 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
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#17330850521351078-462: The Ministry of Finance. Under the new Company Law, public and other non-close K.K.s may either have a statutory auditor, or a nominating committee ( 指名委員会 , shimei-iin-kai ) , auditing committee ( 監査委員会 , kansa-iin-kai ) and compensation committee ( 報酬委員会 , hōshū-iin kai ) structure similar to that of American public corporations. If the company has an auditing committee, it
1127-553: The Nara Line, the Ikoma Line and the Keihanna Line Kusatsu - Shibukawa, Kusatsu, close to Kusatsu Station operated by West Japan Railway Company (JR West) ( Tokaido Line ( Biwako Line ), Kusatsu Line ) Wakayama - Tomodacho, Wakayama, close to Wakayama Station operated by West Japan Railway Company (JR West) ( Kisei Line , Hanwa Line , Wakayama Railway Kishigawa Line ) Yokkaichi - Suwa-Sakaemachi, Yokkaichi,
1176-801: The Tokyo Stock Exchange Companies listed on the Osaka Exchange Companies based in Osaka Prefecture Kintetsu Group Holdings Hidden categories: Pages with non-numeric formatnum arguments CS1 uses Japanese-language script (ja) CS1 Japanese-language sources (ja) All articles with dead external links Articles with dead external links from December 2017 Articles with permanently dead external links Articles with Japanese-language sources (ja) Articles containing Japanese-language text Commons category link
1225-599: The amount of damages being claimed, shareholders rarely had the motivation to sue on the company's behalf. In 1993, the Commercial Code was amended to reduce the filing fee for all shareholder derivative suits to ¥8,200 per claim. This led to a rise in the number of derivative suits heard by Japanese courts, from 31 pending cases in 1992 to 286 in 1999, and to a number of very high-profile shareholder actions, such as those against Daiwa Bank and Nomura Securities Abenobashi Terminal Building Eastern Building: 17 above ground, 1 underground Abeno Harukas ( あべのハルカス )
1274-425: The decision-making power of the directors is relatively limited. As soon as a third director is designated such companies must form a board. At least one director is designated as a Representative Director ( 代表取締役 , daihyō-torishimariyaku ) , holds the corporate seal and is empowered to represent the company in transactions. The Representative Director must "report" to the board of directors every three months;
1323-415: The directors on the corporation's behalf is granted to the statutory auditor. 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
1372-618: 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 management hierarchy over time. This is not the case in most foreign-owned companies in Japan, and some native companies have also abandoned this system in recent years in favor of encouraging more lateral movement in management. Corporate officers often have
1421-417: 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 2015, 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
1470-404: 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,
1519-470: The initial directors and other officers. The other method is an "incorporation by offering," in which each incorporator becomes the stock 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
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1568-437: 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. In contrast to many other countries, however, Japan also levies double taxes on close corporations ( yugen gaisha and gōdō gaisha ). This makes taxation
1617-422: 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 under ¥3 million in assets were barred from issuing dividends , and companies were required to increase their capital to ¥10 million within five years of formation. The main steps in incorporation are the following: The incorporation of
1666-1434: The original (PDF) on January 24, 2013 . Retrieved November 8, 2012 . ^ 6月13日（木）「あべのハルカス近鉄本店」 タワー館オープン! ["Kintetsu Main Store" will open in Abeno Harukas Tower Building on Thursday, June 13, 2013] (PDF) (in Japanese). Kintetsu Department Store Co., Ltd. May 1, 2013. Archived from the original (PDF) on October 20, 2013 . Retrieved May 2, 2013 . External links [ edit ] [REDACTED] Wikimedia Commons has media related to Kintetsu Department Store . Official website (in Japanese) Floor guide to Kintetsu Main Department Store in Abeno Harukas in English Corporate information in English Authority control databases [REDACTED] International VIAF National United States Japan Retrieved from " https://en.wikipedia.org/w/index.php?title=Kintetsu_Department_Store&oldid=1242588391 " Categories : Department stores of Japan Companies listed on
1715-677: The same location as Kintetsu Yokkaichi Station on the Nagoya Line Nagoya (Kintetsu Pass'e) - Meieki, Nakamura-ku , Nagoya, the same location as Kintetsu Nagoya Station on the Kintetsu Nagoya Line Related stores [ edit ] Hoop - Abenosuji, Abeno-ku, Osaka, the south of Ōsaka Abenobashi Station and (Abeno Natural Days) - Abenosuji, Abeno-ku, Osaka, the south of "Hoop" Star Island - Suwa-Sakaemachi, Yokkaichi, close to Kintetsu Yokkaichi Station Uehommachi Yufura - Uehommachi Rokuchome, Tennoji-ku, Osaka,
1764-722: 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. 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
1813-637: The south of Kintetsu Department Store Uehommachi and Osaka Uehommachi Station. Former stores [ edit ] Tokyo (1974-2001) - Kichijoji-honcho, Musashino , at the present Yodobashi Kichijoji . close to Kichijoji Station on the East Japan Railway Company (JR East) Chuo Line , the Keio Corporation Inokashira Line Nishi-Kyoto (1982-1995) - Ukyo-ku, Kyoto , inside Kyoto Family Sakurai (1991-1994) Beppu (1960-1994) - close to Beppu Station on
1862-476: The term refers specifically to joint-stock companies incorporated in Japan. 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
1911-497: The terminal of Kintetsu Minami Osaka Line . It contains Kintetsu Department Store Main Store Abeno Harukas, Marriott International hotel, university campuses and Sharp Corporation sales office. Its floor space is around 100,000 m (1,100,000 sq ft), making it one of the biggest department stores in Japan. Construction was completed on March 7, 2014. The name of the skyscraper "Abeno Harukas" comes from
1960-572: Was closed. June 13, 2013: Kintetsu Department Store Abeno was reopened and renamed "Kintetsu Department Store Main Store Abeno Harukas" (pre-opening). February 22, 2014: The renovation was finished at the Main Store Abeno Harukas Wing Building, preparing for the opening of Abeno Harukas on March 7. Stores [ edit ] Main Store Abeno Harukas - Abenobashi Terminal Building , Abenosuji Itchome, Abeno-ku, Osaka The same location as Ōsaka Abenobashi Station on
2009-455: Was closed. March 25, 2000: Kyoto Kintetsu Department Store Kyoto was renewed and opened as "Platz Kintetsu". September 1, 2000: "Hoop" was opened in the south of the department store in Abeno, Osaka. February 20, 2001: Kintetsu Department Store Tokyo was closed. February 28, 2001: Kyoto Kintetsu Department Store Co., Ltd. consolidated former Kintetsu Department Store Co., Ltd. Kyoto Kintetsu
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2058-414: Was closed. November 26, 1996: Kintetsu Department Store Momoyama was opened near Rokujizo Station. March 19, 1997: Kintetsu Department Store Ikoma was opened. September 1, 1998: Kintetsu Department Store Co., Ltd. consolidated Hirakata Kintetsu Department Store Co., Ltd. September 28, 1998: Kintetsu Department Store Kikyogaoka was opened. September 30, 1999: Kyoto Kintetsu Department Store Gifu
2107-1101: Was opened in Abeno, Osaka. March, 1941: Daiki consolidated Sangu Kyuko Railway Company and was renamed Kansai Kyuko Electric Railway Co., Ltd. ( 関西急行鉄道株式会社 ) , thus, Daiki Department Store was renamed Kankyu Department Store ( 関急百貨店 ) . April 1, 1944: Kankyu consolidated Daitetsu Department Store Company, thus, Kankyu Department Store was reestablished as Kankyu Department Store Uehommachi ( 関急百貨店上本町店 ) and Daitetsu Department Store ( 大鉄百貨店 ) as Kankyu Department Store Abeno ( 関急百貨店阿倍野店 ) . June 1, 1944: Kankyu and Nankai Railway were consolidated to form Kinki Nippon Railway Co., Ltd. ( 近畿日本鉄道株式会社 , Kinki Nippon or Kin-Nichi, present: Kintetsu Group Holdings Co., Ltd.) . Kankyu Department Stores were renamed Kinki Nippon Railway Uehommachi Department Store ( 近畿日本鉄道上本町百貨店 ) and Kinki Nippon Railway Abeno Department Store ( 近畿日本鉄道阿倍野百貨店 ) . 1948: Kinki Nippon Railway Department Stores were renamed Kintetsu Department Store Uehommachi ( 近鉄百貨店上本町店 ) and Kintetsu Department Store Abeno ( 近鉄百貨店阿倍野店 ) . September, 1960: Beppu Kintetsu Kaikan Compcny ( 別府近鉄会館 )
2156-542: Was opened in front of Beppu Station. July 1, 1961: Beppu Kintetsu Kaikan was renamed Beppu Kintetsu Department Store ( 別府近鉄百貨店 ) . March 14, 1972: Kintetsu Department Store Nara was opened near Yamato-Saidaiji Station. April, 1972: Kintetsu Department Store Co., Ltd. ( 株式会社近鉄百貨店 ) was founded. June 1, 1972: The department store business in Osaka and Nara was transferred to Kintetsu Department Store from Kintetsu. May 11, 1974: Tokyo Kintetsu Department Store ( 東京近鉄百貨店 )
2205-540: Was opened in front of Kichijoji Station in Musashino, Tokyo. May, 1977: Marubutsu Company was renamed Kyoto Kintetsu Department Store Co., Ltd. ( 株式会社京都近鉄百貨店 ) . October 5, 1978: Kintetsu Department Store Higashiosaka was opened in the same location as Fuse Station. November 15, 1982: Kintetsu Department Store Nishi-Kyoto was opened in Kyoto Family, Ukyo-ku, Kyoto. April 25, 1987: Kintetsu Department Store Kashihara
2254-399: Was opened near Yamato-Yagi Station. March 1, 1991: Kintetsu Department Store Co., Ltd. consolidated Beppu Kintetsu Department Store Co., Ltd. April 12, 1991: Kintetsu Department Store Sakurai was opened. March 31, 1994: Kintetsu Department Store Sakurai was closed. August 31, 1994: Kintetsu Department Store Beppu was closed. February 28, 1995: Kintetsu Department Store Nishi-Kyoto
2303-1126: Was renamed Kintetsu Department Store Co., Ltd., and relocated its head office at Osaka Abenobashi Station in Abeno-ku, Osaka. February 28, 2007: Kintetsu Department Store Kyoto (Platz Kintetsu) was closed. March, 2008: The destruction of Kintetsu Department Store Kyoto (Platz Kintetsu) was finished. September 9, 2008: "Abeno Natural Days (Abeno and)" was opened in the south of Hoop in Abeno-ku, Osaka. March 1, 2009: Kintetsu Department Store Co., Ltd. consolidated Chubu Kintetsu Department Store Co. (subsidiary of Kintetsu Department Store Co., Ltd.) and Wakayama Kintetsu Department Store Co. (in front of JR Wakayama Station, subsidiary of Kintetsu Corporation). former Chubu Kintetsu Department Store - located in Nagoya (Aichi Prefecture), Yokkaichi (Mie Prefecture) and Kusatsu (Shiga Prefecture) former Wakayama Kintetsu Department Store - located in Wakayama (Wakayama Prefecture) February 29, 2012: Kintetsu Department Store Hirakata
2352-399: Was renamed Marubutsu General Partnership ( 合名会社丸物 ) . September 29, 1934: Marubutsu General Partnership was reorganised as Marubutsu Company ( 株式会社丸物 ) . 1934: Osaka Railway Co., Ltd. ( 大阪鉄道株式会社 ) founded Daitetsu Department Store Company ( 株式会社大鉄百貨店 ) . September, 1936: Daiki Department Store ( 大軌百貨店 ) was opened in Uehommachi, Osaka. November, 1937: Daitetsu Department Store
2401-604: 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 occupation authorities introduced revisions to the Commercial Code based on
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