The kabushiki gaisha (Japanese: ?, lit. "share company") [kabu͍ɕi̥ki ɡaiɕa] or kabushiki kaisha, commonly abbreviated KK, is a type of company (会社 kaisha) defined under the Companies Act of Japan. Often translated as "stock company", "joint-stock company", or "stock corporation".
In English, kabushiki kaisha is usually used while the original Japanese pronunciation is kabushiki gaisha due to rendaku.
A kabushiki kaisha must include "株式会社" in its name (Article 6, paragraph 2 of the Companies Act). In a company name, "株式会社" 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 "株式会社" in their name as "Co., Ltd." while others use the more Americanized translations "Corporation" or "Incorporated". English texts often refer to kabushiki gaisha as ""; 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 more literal translation "stock company".
Because of limited space, or for other reasons, in Japanese, it is common to abbreviate "株式会社" in a company name on signage (including the sides of their vehicles) to just 株 in parentheses, as, for example, "ABC(株)", where the full, formal name would be "ABC株式会社".