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Daigaisha in Japan

Daigaisha in Japan

What is Daigaisha ?

In the case capital amount of a company is 500,000,000 yen or more, it is called “Daigaisha = Large company”.

In that case the company needs to prepare enough organization to protect persons concerned.

So, the company needs to appoint at least one director + one auditor ( kan sa yaku ) + one accounting auditor ( 会計監査人 = kaikei kansa nin ).

only certified public accountant ( Konin kaikeishi ) can become accounting auditor.

Change of capital amount and Daigaisha 

In the case a company ( named B inc. ) has increased capital amount to 500,000,000 yen in the middle of fiscal year, it is not ” big company = Dai kaisha =大会社 ” until next ordinary general meeting of shareholders.

For example.

June 2017  Increased capital amount to 500,000,000 yen or more.

July 2017  Decrease capital amount less than 500,000,000 ( Public notice for creditors is required. It will cost several ten thousand yen).

( In this way, B inc. can avoid becoming big company and B inc. does not need to appoint accounting auditor ).

March 2018 Fiscal year end ( as of fiscal year end, B inc. is not big company )

June 2018  General ordinary meeting of shareholders.

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