A yūgen gaisha or yūgen kaisha (Jp. 有限会社, lit. “limited company,” abbreviated in English as Y.K. or by wasei-eigo Co. , Ltd. ) is a form of business organization in Japan. Yūgen gaisha are based on the German GmbH and were implemented in Japan in the Limited Company Act (有限会社法) of 1940. Companies Act, implemented on May 1, 2006, replaced the yūgen gaisha with a new form of company called gōdō gaisha, based upon the American limited liability company.
