This article explains the differences between KK and GK in Japan, two types of legal entities commonly used for business purposes. KK stands for kabushiki kaisha, which is the Japanese equivalent of a corporation, offering limited liability protection and tax benefits. GK stands for godo kaisha, which is the Japanese equivalent of a limited liability company with fewer restrictions on ownership structure and management control. This article discusses the advantages and disadvantages of each type as well as their different ownership structures and management control requirements.