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Imprenditore ≈  sole trader (UK), sole proprietorship (US)

S.s. (Società semplice): ≈  general partnership (non commercial)

S.n.c. (Società in nome collettivo): ≈ general partnership (commercial)

S.a.s (Società in accomandita semplice): ≈ limited partnership

S.p.a. (Società per azioni): ≈ joint-stock company, plc (UK), corporation (US)

S.a.p.a (Società in accomandita per azioni): ≈ publicly traded partnership

S.r.l. (Società a responsabilità limitata): ≈ Ltd. (UK), LLC (US)

S.c.r.l. (Società cooperativa a responsabilità limitata) cooperative limited (liability) company

Business corporations are referred to as kaisha (会社) and are formed under the Companies Law of 2005. There are currently (2015) 4 types and each of them has legal personality:

株式会社 (kabushiki-kaisha or kabushiki-gaisha, "K.K.") - lit. "stock company," the most typical form of business corporation.

有限会社 (yūgen-kaisha or yūgen-gaisha, "Y.K.") - lit. "limited company," a close corporation form for smaller businesses, abolished in 2006

合同会社 (gōdō-kaisha or gōdō-gaisha, "G.K.") - lit. "amalgamated company," a close corporation form similar to the American LLC, introduced in 2006, used instead of abolished "Y.K."

合名会社 (gōmei-kaisha or gōmei-gaisha, "GMK") - corporation similar to a general partnership

合資会社 (gōshi-kaisha or gōshi-gaisha, "GSK") - corporation similar to a limited partnership

Partnerships are referred to as kumiai (組合). Each of these 4 types has no legal personality though other corporations, which include "kumiai" in their name, have:

任意組合 (nin'i kumiai, "NK") - general partnership (Civil Code)

匿名組合 (tokumei kumiai, "TK") - anonymous partnership, an investment bilateral contract (Commercial Code, Book 2 Ch.4 Article 535 et seq)

投資事業有限責任組合 (tōshi jigyō yūgen sekinin kumiai) - limited partnership for investment (Limited Partnership for Investment Act 1998, Rev.2004)

有限責任事業組合 (yūgen sekinin jigyō kumiai) - similar to a Limited Liability Partnership (Limited Liability Partnership Act of 2005)