44. Family Corporation 同族会社

同族会社について英語でまとめました。
Japanese Corporate Tax Law ("CTL") defines a "family corporation" as follows: 

See this post for more about Japanese tax and accounting.

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Japanese Corporate Tax Law ("CTL") defines a "family corporation" as follows:

A corporation is a family corporation if three or less shareholders of the corporation and any individuals and corporations that have special relationship* with these shareholders: 

1. have greater than 50% of the outstanding shares;
2. have greater than 50% of the voting rights; or
3. (if the corporation is a gomei kaisha, goshi kaisha, or godo kaisha**) account for greater than 50% of the partners of the corporation

* For the definition of "special relationship," read this post.

** For descriptions of the following companies, read this post:

• Kabushiki Kaisha ("KK"), 株式会社
• Gomei Kaisha, 合名会社
• Goshi Kaisha, 合資会社
• Godo Kaisha ("GK"), 合同会社

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