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(Sole Proprietorship)税務署への届出のみで事業開始が可能だが、外国人の場合は認められていない。


(Sole Proprietorship) It is possible to start a business only by submitting a notification to the tax office, but foreigners are not permitted.

Also, foreign employees are not allowed to belong to the company.




(Partnership, 日本でいう合名会社。利益を確保する目的で2人以上が結合し、共同事業体を形成する。




(Partnership, similar to a Japanese general partnership company. Two or more people work together to form a joint venture to secure profits.

Owners are underutilized because they have unlimited liability for the company's debts (liability for the company's debts is not limited to the amount invested).

(Limited Company)非公開株式会社と公開株式会社とがある。


There are company limited and public limited companies.

Many Japanese companies are company limited in thailand.


発起人の最低人数 2名以上*

株主の最低人数 2名以上*

株主の公募 不可

社債の公募 特定の場合のみ可能

取締役の人数 最低1名以上

取締役の居住地条項 規定なし(但し、各種手続き時にタイ在住でないと支障がある)

取締役会規定 なし(非公開会社では取締役会を設置する必要もない)

外部会計監査人 必須



Minimum number of company promotor: 2 or more*

Minimum number of shareholders: 2 or more*

Public offering of shareholders Impossible

Public offering of corporate bonds possible only in certain cases

Number of directors At least 1 person

Director's place of residence No provision (However, there will be problems if you do not live in Thailand during various procedures)

No board of directors regulations (a private company does not need to set up a board of directors)

External Accounting Auditor Required

No provision for auditors

発起人の最低人 15名以上

株主の最低人数 15名以上

株主の公募 可能

社債の公募 可能

取締役の人数 5名以上

取締役の居住地条項 半数以上が国内居住者

取締役会規定 3か月に1度以上、取締役半数以上の出席がある場合、取締1人1議決での頭数多数決となる。

外部会計監査人 必須

監査役規定 3名以上

Minimum number of company promotor: 15 or more
Minimum number of shareholders: 15 or more
Public offering of shareholders possible
Public offering of corporate bonds Possible
Number of directors: 5 or more
Director residency clause: More than half are residents of Thailand
Regulations of the Board of Directors: If more than half of the directors attend the meeting at least once every three months, it will be a majority decision with one director per vote.
External Accounting Auditor Required
Auditor Regulations 3 or more



(Branch office of foreign company 100% foreign capital 外資100%)



Due to restrictions under the Foreign Business Law, there are few cases where establishments other than banks are permitted.


(REP:Representative Ofiice 100% foreign capital 外資100%)







All commercial activities for profit are prohibited.
All activity expenses must be covered by foreign currency remitted from the head office (outside Thailand).
In other words, in monetary relations, only payment is permitted.

Non-profit activities such as information gathering, research and development, business support, personnel management, etc.
Target business model.
Under the Japan-Thailand tax treaty, no corporate tax is levied, so profit-making activities are not possible.
In the case of new establishment, it is strictly examined and it is difficult to be approved.

(IHQ:International HeadQuarters  100% foreign capital 外資100%))




A regional headquarters in Thailand by a multinational company.
A company established for the purpose of managing business on behalf of the head office.
Business transactions are limited to within the group only.


タイ法人形態 Thai corporate type
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