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- Tokumei_kumiai abstract "Tokumei kumiai (匿名組合), literally \"anonymous partnerships,\" are a Japanese bilateral contract governed by the Commercial Code of Japan, Article 535 et seq. In English, they are often called TK or silent partnerships. In many respects they are similar to common law limited partnerships.In a tokumei kumiai arrangement, \"anonymous (or silent) partners\" (匿名組合員, tokumei kumiai'in) invest in a venture operated by a manager (営業者, eigyōsha).By law, the partnership itself has no legal personality. Any assets of the partnership are the property of the manager; however, the anonymous partners have a right to a share of any profits from the venture, as provided in the partnership agreement. Anonymous partners have limited liability for the partnership's debts, on the condition that they are anonymous. If an anonymous partner allows their name to be used in the name of the manager or in the name of the partnership, the anonymous partner loses their limited liability.Tokumei kumiai are often used for investment funds. A structure known as the \"Dutch TK\" was once popular among foreign investors in Japan, as it was possible to recognize income from Japan through a Dutch anonymous partner in a tokumei kumiai without paying Japanese income or withholding taxes under the tax treaty of 1970. This loophole was closed by a new tax treaty in August 2010, which imposes a 20% withholding tax on distributions through such structures. More recently, it has become popular to use a tokumei kumiai together with a godo kaisha to hold a trust beneficial interest in real estate using what is known as a \"TK/GK scheme.\"".
- Tokumei_kumiai wikiPageID "7772176".
- Tokumei_kumiai wikiPageLength "2631".
- Tokumei_kumiai wikiPageOutDegree "13".
- Tokumei_kumiai wikiPageRevisionID "621144543".
- Tokumei_kumiai wikiPageWikiLink Beneficial_interest.
- Tokumei_kumiai wikiPageWikiLink Category:Japanese_business_law.
- Tokumei_kumiai wikiPageWikiLink Category:Japanese_business_terms.
- Tokumei_kumiai wikiPageWikiLink Category:Partnerships.
- Tokumei_kumiai wikiPageWikiLink Common_law.
- Tokumei_kumiai wikiPageWikiLink Contract.
- Tokumei_kumiai wikiPageWikiLink Gōdō_gaisha.
- Tokumei_kumiai wikiPageWikiLink Japan.
- Tokumei_kumiai wikiPageWikiLink Land_trust.
- Tokumei_kumiai wikiPageWikiLink Legal_personality.
- Tokumei_kumiai wikiPageWikiLink Limited_liability.
- Tokumei_kumiai wikiPageWikiLink Limited_liability_partnership.
- Tokumei_kumiai wikiPageWikiLink Limited_partnership.
- Tokumei_kumiai wikiPageWikiLinkText "Tokumei kumiai".
- Tokumei_kumiai wikiPageWikiLinkText "tokumei kumiai".
- Tokumei_kumiai wikiPageUsesTemplate Template:Nihongo.
- Tokumei_kumiai subject Category:Japanese_business_law.
- Tokumei_kumiai subject Category:Japanese_business_terms.
- Tokumei_kumiai subject Category:Partnerships.
- Tokumei_kumiai hypernym Contract.
- Tokumei_kumiai type Company.
- Tokumei_kumiai type Company.
- Tokumei_kumiai type Entity.
- Tokumei_kumiai type Organization.
- Tokumei_kumiai type Term.
- Tokumei_kumiai type Organization.
- Tokumei_kumiai comment "Tokumei kumiai (匿名組合), literally \"anonymous partnerships,\" are a Japanese bilateral contract governed by the Commercial Code of Japan, Article 535 et seq. In English, they are often called TK or silent partnerships. In many respects they are similar to common law limited partnerships.In a tokumei kumiai arrangement, \"anonymous (or silent) partners\" (匿名組合員, tokumei kumiai'in) invest in a venture operated by a manager (営業者, eigyōsha).By law, the partnership itself has no legal personality.".
- Tokumei_kumiai label "Tokumei kumiai".
- Tokumei_kumiai sameAs Q19862830.
- Tokumei_kumiai sameAs m.026cknz.
- Tokumei_kumiai sameAs Q19862830.
- Tokumei_kumiai wasDerivedFrom Tokumei_kumiai?oldid=621144543.
- Tokumei_kumiai isPrimaryTopicOf Tokumei_kumiai.