Finance:Gōshi gaisha
A gōshi gaisha (合資会社) is a type of "unlimited liability" incorporation under the Companies Act of Japan, but its structure is similar to that of a limited partnership.[1] Unlike the other types of corporate structure (gōdō gaisha and kabushiki gaisha), there is no limit on what a general partner (無限責任社員 mugen sekinin shain) of the company is legally responsible for.[2]
Structure
In a gōshi gaisha, partners are divided into two categories: (1) a general partner who has unlimited liability similar to a partner in a general partnership and (2) a limited partner who has limited liability only up to the amount he has invested in the partnership (limited partner).[2] All partners are still directly liable to creditors of the partnership, and thus partners can still be sued individually (direct liability).[2]
References
- ↑ Campbell, Dennis (2009-12-01) (in en). Comparative Law Yearbook of International Business. Kluwer Law International B.V.. pp. 151. ISBN 978-90-411-2801-0. https://books.google.com/books?id=8Coa-UwYlDUC&q=goushi+gaisha+limited+partnership&pg=PA151.
- ↑ 2.0 2.1 2.2 "合名・合資会社の長所＆短所" (in ja). 2020-05-13. https://www.kokohore.net/gomei-merit/.
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