King Record Co., Ltd. , commonly known as King Records, is a Japanese record company founded in January 1931 as a division of the Japanese publisher Kodansha. It initially began operating as an independent entity in the 1950s. It later became part of the Otowa Group. Today, King Records is one of Japan's largest record companies which is not owned by a multinational entity. The label's headquarters are in Bunkyo, Tokyo.

Kodansha Ltd. is a Japanese privately held publishing company headquartered in Bunkyō, Tokyo. Kodansha publishes the manga magazines Nakayoshi, Afternoon, Evening, Weekly Shōnen Magazine, and Bessatsu Shōnen Magazine, as well as the more literary magazines Gunzō, Shūkan Gendai, and the Japanese dictionary Nihongo Daijiten. Kodansha was founded by Seiji Noma in 1910, and members of his family continue as its owners either directly or through the Noma Cultural Foundation.