Glossary entry (derived from question below)
English term or phrase:
s-corp (or s-corporation)
Japanese translation:
S法人, 小規模法人, 小規模事業法人,
Feb 26, 2019 18:32
5 yrs ago
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English term
Gary Mak
Not a translator
s-corp (or s-corporation)
English to Japanese
Bus/Financial
Finance (general)
"S corp" (short form of "S-corporation" is a very specific kind of corporation. It is not a 株式会社 nor is it a 有限責任会社. They may not have that category in Japan, but there has to be a term to explain it.
An S-Corporation is a regular corporation with between 1 and 100 shareholders that passes-through net income or losses to those shareholders in accordance with United States Internal Revenue Code, Chapter 1, Subchapter S. Corporations must meet specific eligibility criteria, and they must notify the IRS of their choice to be taxed as an S-Corporation within a certain period of time.
An S-Corporation is a regular corporation with between 1 and 100 shareholders that passes-through net income or losses to those shareholders in accordance with United States Internal Revenue Code, Chapter 1, Subchapter S. Corporations must meet specific eligibility criteria, and they must notify the IRS of their choice to be taxed as an S-Corporation within a certain period of time.
Proposed translations
(Japanese)
| 3 | S法人, 小規模法人, 小規模事業法人, |
Yukie Nakamura
|
| 5 | S法人 |
Elizabeth K.
|
Change log
Feb 26, 2019 18:32: Jared Tabor changed "Vetting" from "Needs Vetting" to "Vet OK"
Feb 26, 2019 18:32: Jared Tabor changed "Kudoz queue" from "In queue" to "Public"
Proposed translations
4 hrs
Selected
S法人, 小規模法人, 小規模事業法人,
It's usually called "S法人".
"有限責任会社" is LLC.
"有限責任会社" is LLC.
Reference:
http://www.nta.go.jp/about/organization/ntc/kenkyu/ronsou/81/01/index.htm
http://www.nta.go.jp/about/organization/ntc/kenkyu/backnumber/journal/07/pdf/08.pdf
Note from asker:
| Thank you for your detailed explanation. This was difficult as there isn't the exact legal status in Japan as the US so I appreciate this explanation and equivalency (one can only get close when the exact answer doesn't exist...) Again, ども有難うございました。 |
| And thanks for http://www.nta.go.jp/about/organization/ntc/kenkyu/backnumber/journal/07/pdf/08.pdf! Wow! A Japanese guide to the IRS! I never would have found that!!! |
4 KudoZ points awarded for this answer.
Comment: "Thank you. I don't know how this system works... I thought I thanked everyone a few days ago... "
6 hrs
Elizabeth K.
United States
United States
Native in English
&
Japanese
Specializes in field
United States
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Native in: English 
, Japanese
Works in: English to Japanese, Japanese to English
S法人
S-corp is US-specific and it goes as S法人 in Japan. As wendico rightly said, somewhat explanatory term, 小規模法人 or 小規模事業法人, which is the direct translation of "small business corporation," can be used also.
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