Kabushiki gaisha
The kabushiki gaisha (株式会社, lit. "stock company") [kabu͍ɕi̥ki ɡaiɕa] or kabushiki kaisha, commonly abbreviated KK, is a type of business corporation (会社, kaisha) defined under Japanese law.
Usage in language
Both kabushiki kaisha and the rendaku form kabushiki gaisha are used. The "K" spelling is much more common in the names of companies and in English-language legal literature, whereas the "G" pronunciation is dominant in Japanese.
In Japanese, "kabushiki gaisha" can be used as a prefix (e.g. 株式会社電通 Kabushiki gaisha Dentsū, which is called "mae-kabu") or as a suffix (e.g. トヨタ自動車株式会社 Toyota Jidōsha Kabushiki gaisha, which is called "ato-kabu").
Many Japanese companies translate the phrase "Kabushiki Kaisha" (KK) as "Co., Ltd." while others use the more Americanized translations "Corporation" or "Incorporated". English texts often refer to kabushiki gaisha as "joint stock companies"; while this is close to a literal translation of the term, the two are not the same. The Japanese government previously endorsed "business corporation" as an official translation but now uses the literal translation "stock company".