Family-owned company

A company that is made up of only people with special relationships, such as relatives or employees. In addition to personal companies, many joint-stock companies also use this form of family company, taking into account the advantages of social credibility and limiting risk-taking. Although this term is not used in the Commercial Code, it is a legal term in the Tax Code, and it is defined as a company in which the total number of shares or the total amount of capital investment held by a certain number of shareholders or employees (three or less) of the company, and individuals and corporations with special relationships with them as specified by government ordinance (family members), exceeds a certain percentage (50/100) of the total number of issued shares or the amount of capital investment (Corporation Tax Law, Article 2, Paragraph 10). In family companies, there is a risk that family members may easily try to reduce their tax burden by controlling the company, so special treatment is given under the Tax Code, for example, special tax is imposed on retained earnings exceeding a certain amount.

[Shuzo Toda and Norihiko Fukuhara]

"Masayuki Sakai and Masahiro Midorikawa, Law and Taxation of Family Companies, New Edition (2004, Shinnihonhoki Publishing) " "Family Companies: Tax Processing, Filing, and Investigation Measures, 5th Edition (2008, Chuo Keizaisha), edited by the Japan Federation of Certified Public Tax Accountants' Associations, Fumihiko Kawamura and Shigeru Takeda"

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

親族や使用人のような特殊な関係がある者だけで構成されている会社。人的会社のほか、株式会社についても、社会的信用や危険負担の制限などの利点を考慮して、この同族会社の形を利用する場合が多い。これは商法上の用語としてはないが、税法上は法律用語となっており、会社の一定数（3人以下）の株主または社員、およびこれらと政令で定める特殊の関係のある個人および法人（同族関係者）が有する株式の総数または出資金額の合計額が、その会社の発行済株式の総数または出資金額の一定割合（100分の50）を超える会社をいうと定めている（法人税法2条10号）。同族会社では、同族関係者の会社支配により、容易に同族関係者の租税負担の軽減を図るおそれがあるので、税法上、たとえば一定額を超える内部留保について特別の課税を行うというように、特別の取扱いがなされている。

［戸田修三・福原紀彦］

『酒井正之・緑川正博著『同族会社の法律と税務』新版（2004・新日本法規出版）』▽『日本税理士会連合会編、川村文彦・武田茂著『同族会社――税務処理・申告・調査対策』第5版（2008・中央経済社）』

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