How to register a company in Japan

Yes: a non-resident can be representative of a Japanese subsidiary (JETRO). Capital can be ¥1, but the Business Manager visa now needs ¥30 million, a full-time employee and other tests (since 16 Oct 2025). A Japanese bank account is needed to pay in capital, which non-residents often route through an agent.

1. 1

   Decide the company profile (name, head-office address, business purposes, capital, year-end, directors, shares) and check for identical names at the Legal Affairs Bureau.

2. 2

   Prepare the Articles of Incorporation (electronic form possible); foreign founders use certified signatures or seal-impression certificates instead of Japanese seal certificates.

3. 3

   Have a notary certify the Articles at a Public Notary Office (¥30,000–¥50,000 by capital; ¥15,000 in a reduced case); paper Articles also carry ¥40,000 stamp tax, electronic ones none.

4. 4

   Pay the capital into a founder's Japanese bank account and keep the bank-book copy as proof of payment.

5. 5

   File the registration application at the Legal Affairs Bureau (online or in person) with registration tax of 0.7% of capital, minimum ¥150,000; the filing date becomes the company's establishment date.

6. 6

   Obtain the certificate of registered matters, then notify the tax offices, municipality, pension/health insurance and labour offices, and open the corporate bank account.

• Articles of Incorporation (certified by a notary)
• Incorporators' seal-impression certificates, or certified signature certificates for foreigners
• Directors' consent to take office and ID copies
• Proof of capital payment (bank-book copy and certificate)
• Registration application with the representative director's details
• Japanese translations of foreign-language documents

• File corporate tax, consumption tax and local-tax returns within 2 months of year-end (extensions possible)
• Pay the municipal per-capita levy (minimum about ¥70,000 a year) even in loss years
• Enrol in health and pension insurance (compulsory for corporations) and labour insurance when you employ staff
• Register changes of directors or address within 2 weeks and renew director registration when the term ends (up to 10 years for non-listed KKs)
• Hold an annual shareholders' meeting and keep financial statements

1. 1

   Decide the company profile and check for identical names at the Legal Affairs Bureau.

2. 2

   Prepare the Articles of Incorporation; no notary certification is needed for a GK.

3. 3

   Each member pays the capital into the representative member's bank account, with a bank-book copy as proof.

4. 4

   File the registration application at the Legal Affairs Bureau with registration tax of 0.7% of capital, minimum ¥60,000.

5. 5

   Obtain the certificate of registered matters and notify the tax offices, municipality and insurance offices.

6. 6

   Open the corporate bank account.

• Articles of Incorporation
• Members' seal-impression certificates or certified signatures for foreigners
• Proof of capital payment
• Registration application and representative member's details
• Japanese translations of foreign documents

• File corporate tax, consumption tax and local-tax returns within 2 months of year-end
• Pay the municipal per-capita levy (minimum about ¥70,000 a year)
• Enrol in health and pension insurance and labour insurance when employing staff
• Register changes of members or address within 2 weeks

1. 1

   Confirm your residence status allows independent business; many working visas do not.

2. 2

   File the Notification of Opening of Business (kaigyo todoke) with your local tax office within one month of starting.

3. 3

   File the Application for Approval of Blue Return within 2 months to claim up to ¥650,000 in deductions.

4. 4

   Register with the municipality for national health insurance and pension if not covered elsewhere.

5. 5

   Register for consumption tax if taxable sales exceed ¥10 million, or to issue qualified invoices, and open a business bank account.

• Residence card and My Number (or equivalent ID)
• Notification of opening of business and blue-return application forms
• Business address and description of activities

• File the final income-tax return between 16 February and 15 March each year
• Pay residence tax, national health insurance and pension; business tax applies to some trades
• File consumption-tax returns if registered and keep books for 7 years

• Notify the tax office, prefectural and municipal tax offices after establishment and apply for blue-return approval within the statutory deadline (about 3 months or the first year-end, whichever is earlier)
• Enrol the company in health insurance and employees' pension (compulsory for corporations) and in labour insurance (Hello Work and the labour standards office) when you hire staff
• Open a corporate bank account (non-resident directors often struggle) and consider registering as a qualified invoice issuer for consumption tax
• Consumption tax: companies with capital under ¥10 million are exempt for up to two years, but ¥30 million capital removes the exemption
• Joint-stock companies can voluntarily file a beneficial-owner list with the Legal Affairs Bureau
• Business Manager visa: apply through the Immigration Services Agency; since 16 Oct 2025 it needs ¥30 million capital, one full-time employee, Japanese language ability (about JLPT N2) for the applicant or employee and an expert-reviewed business plan
• Industry licences and trade marks with the Japan Patent Office as relevant

Pound amounts use HMRC's exchange rates for 2026-10 and are a rough guide only.

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