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Kong-si (公司), khì-gia̍p (企業), iā hōe-siā (會社), sī chi̍t khóan êng-lī cho͘-chit, hoat-lu̍t-siōng ê tēng-gī tī kok-tē lóng bô sáⁿ sio-kâng, sêng-li̍p kong-si mā-ū it-tēng ê chhiú-sio̍k kap tiâu-kiāⁿ.
Hân-kok-ōe kiò kong-si kiò "hōe-siā" (회사), chiàu Hân-kok hoat-lu̍t, in ê hōe-siā hūn:
Hōe-siā (会社) sī Ji̍t-pún-ōe ê kong-si ì-sù, tī Ji̍t-pún hoat-lu̍t ê Hōe-siā-hoat (会社法) lāi-té, ū hun:
Tû-liáu chia 4-khoán, gōa-kok kong-sī, iā-sī kî-tha chi̍t kóa chióng-lūi ê hoat-jîn Ji̍t-pún-ōe mā sǹg sī hōe-siā.