- The company’s stated capital is JPY100 million or less.
- The company is not directly or indirectly wholly-owned by a corporation with stated capital of JPY500 million or more.
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Japanese |
English |
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3つ以下の株主グループに株式等の50%超を保有されている。 |
A company is a Family Company if more
than 50% of the shares in the company are owned by less than 4 Shareholder Groups*. Read this post for the definition of a Shareholder Group. |
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被支配会社 Controlled Company |
1つの株主グループに株式等の50%超を保有されている。 |
A company is a Controlled Company if more
than 50% of the shares in the company are owned by a single Shareholder
Group. |
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特定同族会社 Specified Family Company |
- 被支配会社である。 -(被支配会社の判定の基礎となった)1つの株主グループに被支配会社でない法人株主が含まれており、その法人を除いても1つの株主グループに株式等を50%超保有されている。 |
A company is a Specified Family Company
if the following apply: - The company is a Controlled Company. - The Shareholder Group that owns more than 50% of the shares in the company includes corporate shareholders that are not Controlled Companies and the group would still own more than 50% of the shares in the company even if these corporate shareholders are excluded from the group. |
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- 留保金課税 tax on retained earnings
- 中小企業・中小法人 small and medium-sized enterprise ("SME")
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