The joint stock company or stock corporation (kabushiki kaisha) has been the form of incorporation typically used in Japan for subsidiaries of larger and/or publicly held corporations. It was and is provided for in the Commercial Code (Kaisha Hou). There is currently no minimum capital requirement. Formerly, the amount of paid-in capital for a joint stock corporation could not be less than 10,000,000 yen. Shares both with and without par value were issuable.
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