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A kabushiki gaisha (Japanese: 株式会社, pronounced [kabɯɕi̥ki ɡaꜜiɕa]; lit. 'share company') or kabushiki kaisha, commonly abbreviated K.K. or KK, is a type of company (会社, kaisha) defined under the Companies Act of Japan. The term is often translated as "stock company", "joint-stock company" or "stock corporation". The term kabushiki gaisha in Japan refers to any joint-stock company regardless of country of origin or incorporation; however, outside Japan the term refers specifically to joint-stock companies incorporated in Japan.