A gōshi gaisha (合資会社) is a type of "unlimited liability" incorporation under the Companies Act of Japan, but its structure is similar to that of a limited partnership.
[1] Unlike the other types of corporate structure (gōdō gaisha and kabushiki gaisha), there is no limit on what a general partner (無限責任社員, mugen sekinin shain) of the company is legally responsible for.
[2] All partners are still directly liable to creditors of the partnership, and thus partners can still be sued individually (direct liability).
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