Kotaeru Trust

What Kotaeru Trust does

Kotaeru Trust Co., Ltd. is a Tokyo-based private trust solutions provider that designs and administers trust-based stock option and compensation schemes for Japanese corporations. Founded in 2018 and commencing commercial operations on October 15, 2020, the company serves corporate clients at various growth stages — from venture-backed startups to TSE Prime-listed public companies — that need tax-efficient mechanisms to align executive and employee incentives with corporate value. Its solutions are grounded in Japanese trust law (民事信託 / civil trust and 商事信託 / commercial trust), combining traditional trust structures with modern equity compensation design.

The company offers three core service lines: (1) Trust-type Stock Options, which allocate stock options to executives, employees, and external partners based on future contribution; (2) Stock Benefit and Property Management Solutions, covering corporate stock benefit program design, administration, and owner-shareholder asset custody and disposal; and (3) Social Problem Solving / Life Planning, extending trust functions to dementia countermeasures, regional revitalization, and environmental conservation. Six proprietary structures are protected as registered trademarks — including Option Pool Trust®, 1 Yen Stock Option Trust®, Market-issued New Share Subscription Rights Trust®, Paid Stock Option Trust®, Transfer Reservation Rights Trust®, and Call Option Trust®. The most recent addition is the 1 yen SO Trust (Retirement Income Type), launched on March 30, 2026, with TSE Prime-listed Kamakura Shinsho Co., Ltd. as the first implementation client.

Kotaeru Trust operates on a B2B enterprise sales motion via direct consultation and document request pathways, with no publicly disclosed pricing. Revenue streams are described across subscription/recurring trust administration, professional services for stock benefit design, and managed services for social-issue solutions. The company reports 300+ cumulative trust-type incentive plan implementations since October 2020 and is privately held with no disclosed funding rounds, parent company, or external institutional investors. The firm is headquartered in the Marunouchi Building in central Tokyo and runs a lean team in the 11-50 employee range.

Name

Kotaeru Trust

Legal name

Kotaeru Trust Co., Ltd.

Website

https://kotaeru-trust.co.jp

Company type

Private

Founded year

2020

Operating status

Operating

Headcount range

11–50 employees

Short description

Kotaeru Trust is a Tokyo-based private trust solutions provider that designs and administers trust-based stock option and compensation schemes for Japanese corporations, using 民事信託 and 商事信託 structures to deliver tax-efficient incentive programs.

Ownership category

akta.pro rank

Product category

Corporate Trust Services

NAICS

Trust, Fiduciary, and Custody Activities (523991), Trusts, Estates, and Agency Accounts (52592), Funds, Trusts, and Other Financial Vehicles (525)

SIC

Investment Advice (6282)

akta.pro primary industry

Employee Benefit & Retirement Plan Trust Services (FSAAANAC)

akta.pro secondary industries

Corporate & Institutional Trust Services (FSAAANAB), Corporate Trust Services (Trustee, Agent & Escrow Roles) (FSAEAKAB), Trust Administration & Fiduciary Accounting Services (FSAAANAF)

Keywords

• Trust-based stock options
• Employee incentive plans
• Corporate stock compensation
• Trust solutions services
• Asset management trusts

Headquarters

HQ city

Tokyo

HQ country

Japan

HQ region

Asia

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Marketing or Sales

Revenue model

1. Trust-type Stock Option Solutions: Providing trust-based stock option schemes for corporate incentive programs, including design, establishment, and ongoing management of trust structures.
2. Stock Benefit and Property Management Services: Services for corporate stock benefit programs and asset management including company share management and disposal for owner-operators.
3. Social Issue Solutions and Life Planning: Consulting and trust solutions addressing social challenges including dementia countermeasures, regional revitalization, and environmental conservation.

Go-to-market motion1 record

Distribution channels1 record

Marketing channels1 record

Core offering

Kotaeru Trust provides trust-based financial solutions for Japanese corporations, including trust-type stock option schemes for executive and employee incentive programs, corporate stock benefit and property management solutions, and trust applications addressing social issues such as dementia countermeasures, regional revitalization, and environmental conservation. The company designs, establishes, and manages these trust structures, leveraging Japanese civil and commercial trust law to deliver novel stock compensation mechanisms with tax-efficient retirement income treatment.

Product overview

Kotaeru Trust offers a unified portfolio of trust-based solutions for corporate incentive and asset management. The core offerings include: (1) Trust-type Stock Options, which allocate stock options based on future contribution; (2) Stock Benefit/Property Management Solutions, covering corporate stock benefit system design and owner asset management; and (3) Social Problem Solving/Life Planning, addressing dementia measures, regional revitalization, and environmental conservation. The company recently launched the 1 yen SO Trust (Retirement Income Type) for stock compensation systems. All trust-type stock option products are protected as registered trademarks including Option Pool Trust®, Time-value New Share Subscription Rights Trust®, and 1 yen Stock Option Trust®.

Differentiator

Problem solved

Functional benefit

Products and services

• Trust-type Stock Options (信託型ストックオプション) A mechanism that allocates stock options to executives and employees separately from salary and bonuses, based on future contribution levels. This trust-based incentive plan helps motivate and retain corporate personnel.
• Stock Benefit and Property Management Solutions (株式給付・財産管理型ソリューション) Comprehensive support using trust functions covering corporate stock benefit system design and operational management, as well as management and disposal of company shares and assets owned by business owners and executives.
• Social Problem Solving and Life Planning (社会課題解決・ライフプランニング) Trust-based solutions addressing social issues including dementia countermeasures in super-aging society, regional revitalization, and environmental conservation, applying trust functions beyond traditional financial asset management.
• 1 yen SO Trust (Retirement Income Type) / 1円SO信託（退職所得型） A trust-type stock option scheme with a 1 yen exercise price that enables companies to provide stock compensation linked to corporate value to executives and employees upon retirement, with profits at retirement treated as retirement income for applicable tax benefits.
• Option Pool Trust® (オプションプール信託®) Trust mechanism for managing stock option pools for corporate incentive programs, protected as a registered trademark.
• Time-value New Share Subscription Rights Trust® (時価発行新株予約権信託®)

Quantifiable outcome

• 300+ trust-type incentive plan implementations

Named customers1 record

Segments2 records

Ideal customer profiles2 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature6 records

Scale indicators2 records

Recent moves5 records

Expansion highlights4 records

Broad incumbents

• Resona Trust Co., Ltd. Trust banking entity within the Resona Holdings group serving corporate and retail clients. Competes with Kotaeru on corporate trust and stock-related administration, though typically as a regional incumbent rather than a specialist.
• Mizuho Trust & Banking Co., Ltd. Major Japanese trust bank providing corporate trust, stock benefit, and asset administration services. Overlaps with Kotaeru on trust-type incentive plans and stock benefit administration but competes from a much broader trust-banking platform.
• Japan Trustee Services Bank, Ltd. Trust bank jointly established by major Japanese financial groups, focused on asset custody and trust administration. Comparable to Kotaeru on trust administration functions, though its scale and institutional orientation differ.
• Sumitomo Mitsui Trust Bank, Limited: One of Japan's leading trust banks with deep capabilities in corporate trust, pension/benefit trust, and asset administration. Directly competes with Kotaeru in trust-based compensation and benefit administration as part of its institutional trust franchise.
• SMBC Trust Bank Ltd. Trust bank affiliated with the Sumitomo Mitsui Financial Group, offering corporate trust and stock-related administration services. Provides comparable trust-type compensation solutions alongside a larger suite of trust and banking products.
• Mitsubishi UFJ Trust and Banking Corporation: Japan's largest trust bank, offering trust-type stock option schemes, stock benefit trust administration, and broad corporate trust services. Comparable to Kotaeru across its stock option and stock benefit lines, but as part of a much wider portfolio of banking and asset services.
• The Master Trust Bank of Japan, Ltd. Japan's largest dedicated trust and custody bank, primarily serving institutional asset owners. Provides trust and custody infrastructure adjacent to Kotaeru's stock option trust administration, with significantly greater scale and institutional reach.

Others

• ABeam Consulting Ltd. Major Japanese management and technology consulting firm with practices in HR, executive compensation, and corporate governance advisory. Adjacent to Kotaeru's client base and engagement type, often involved in equity compensation strategy and implementation projects.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat3 records

Key risks6 records

Key highlights6 records

Customer concentration

Revenue estimate

Valuation estimate

Number of profiles

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Kotaeru Trust