法人

Japanese JLPT N2 Vocabulary Japanese ★★★ 3/5 formal ほうじんhoujin
Reading ほうじん
Romaji houjin
Kanji breakdown 法 (hou) — law, method; 人 (jin) — person, people
Pronunciation /hoː.dʑiɴ/

Meaning

Corporation; legal entity. A legally recognised organisation with rights and obligations separate from its individual members.

A noun used in legal, business, and administrative contexts. Common collocations include 法人税 (corporate tax), 法人格 (legal personality), and 法人口座 (corporate account). Distinguished from 個人 (individual) in legal and tax contexts. Also appears in compound forms like 医療法人 (medical corporation) and NPO法人 (non-profit organisation).

Examples

  1. 来月、新しい法人を設立する予定です。 We plan to establish a new corporation next month.
  2. 法人税の引き下げが中小企業を支援するだろう。 Lowering corporate tax will help support small and mid-sized businesses.
  3. この契約は法人名義で結ぶ必要がある。 This contract needs to be signed in the company's name.

Usage Guide

Context: business, legal, government

Tone: neutral

Origin & History

From Sino-Japanese: 法 (hou, law) + 人 (jin, person). Literally 'law person' — an entity treated as a person under the law, granted legal rights and responsibilities.

Cultural Context

Era: Modern

Generation: Adults

Social background: Professional

Related Phrases

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