Forming, incorporating, or registering a company in Japan.
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Company name requirement
Name must include "合同会社" (GK) or "株式会社" (KK)
Name uniqueness check
Check local uniqueness at the Legal Affairs Bureau for your registered address jurisdiction
National vs local uniqueness
National uniqueness is not required, but local uniqueness is
Articles content
Define: company name, purpose, registered office, capital, fiscal year, members/shareholders, directors
KK notarisation requirement
Articles must be notarised at a public notary office (公証役場)
GK notarisation requirement
No notarisation required (filed directly)
Notary fee
¥30,000--¥50,000
Revenue stamp (収入印紙)
¥40,000 for paper filing; ¥0 for electronic filing (電子定款)
Certified copy fee
~¥2,000
Capital deposit account
Deposit into a personal bank account of a founding member (company account cannot exist yet)
Proof of deposit
Obtain proof of deposit (通帳コピー / bank book photocopy)
Legal minimum capital
¥1
Practical minimum capital
¥1M--¥5M for banking credibility; ¥30M+ for Business Manager visa (since October 2025)
Seals needed
Three seals typically needed: representative seal (実印), bank seal (銀行印), company stamp (角印)
Corporate seal cost
¥10,000--¥30,000
Submission requirements
Submit: application form, articles, capital deposit proof, officer consent forms, seal registration
Registration tax (登録免許税) KK
¥150,000 minimum (or 0.7% of capital if higher)
Registration tax (登録免許税) GK
¥60,000 minimum (or 0.7% of capital if higher)
Company legal existence
Company legally exists from the date of registration
Hōjin Setsuritsu Todoke filing - National Tax Agency
File Hōjin Setsuritsu Todoke (法人設立届出書) with National Tax Agency (税務署) -- within 2 months
Hōjin Setsuritsu Todoke filing - Prefectural tax office
Prefectural tax office -- within 15 days (varies by prefecture)
Hōjin Setsuritsu Todoke filing - Municipal tax office
Municipal tax office -- within 15 days (varies)
Blue Return Filing application deadline
Apply for Blue Return Filing (青色申告) within 3 months for tax benefits
Shakai Hoken mandatory registration
Shakai Hoken (社会保険): mandatory from day 1 for all companies (even 1-person companies)
Registration bodies
Register with: Japan Pension Service (年金事務所) and Hello Work (ハローワーク, if hiring)
Rōdō Hoken requirement
Rōdō Hoken (労働保険): mandatory once first employee is hired
Capital and visa
**Capital and visa:** Since October 2025, the Business Manager visa requires ¥30,000,000 minimum capital for new applicants.
Documents list
Tōki Jikō Shōmeisho (登記事項証明書) -- certified registry extract; Inkan Shōmeisho (印鑑証明書) -- seal registration certificate; Articles of incorporation; ID of representative director; Proof of business office address; Business plan or description of activities
Major banks timeline
2--4 weeks (major Japanese banks are thorough with KYC)
New company timeline
1--2 months for new companies (banks are cautious with newly formed entities)
Digital bank timeline
Digital banks (PayPay Bank, GMO Aozora): 1--2 weeks
R-JP-F1 -- ¥1 capital and banking
While ¥1 capital is legally valid, Japanese banks routinely reject account applications from companies with minimal capital. Recommend at least ¥1,000,000 for banking credibility.R-JP-F1
R-JP-F2 -- Confusing visa capital with legal minimum
The legal minimum capital is ¥1, but the Business Manager visa requires ¥30,000,000 since October 2025. These are separate requirements. Always clarify the client's visa intentions before advising on capital.R-JP-F2
R-JP-F3 -- Failure to register for shakai hoken
Social insurance (health + pension) registration is mandatory from day 1, even for a single-person company. Non-registration is a violation that can trigger penalties and backdated assessments.R-JP-F3
R-JP-F4 -- Missing 2-week deadline for registry changes
Any change to directors, address, or capital must be registered at the Legal Affairs Bureau within 2 weeks. Late registration incurs fines (科料) of up to ¥1,000,000.R-JP-F4
R-JP-F5 -- Paper filing of articles (KK)
Electronic filing of KK articles saves ¥40,000 in revenue stamps. Always recommend electronic filing via a qualified scrivener.R-JP-F5
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Quick Reference
| Field | Value |
|---|---|
| Country | Japan |
| Currency | JPY |
| Company registrar | Legal Affairs Bureau (法務局 / Hōmukyoku) |
| Key legislation | Companies Act (会社法); Commercial Registration Act (商業登記法) |
| Typical formation time | 1--3 weeks |
| Corporate tax rate | ~30--34% effective (national + local; varies by municipality and capital) |
| Skill version | 1.0 |
Entity Types Comparison
| Feature | Individual Business (個人事業主) | GK (合同会社 / Gōdō Kaisha) | KK (株式会社 / Kabushiki Kaisha) | Branch Office (支店) |
|---|---|---|---|---|
| Legal personality | No | Yes | Yes | No (extension of parent) |
| Liability | Unlimited | Limited | Limited | Parent bears liability |
| Min. founders | 1 | 1 | 1 | N/A |
| Min. capital | N/A | ¥1 (statutory) | ¥1 (statutory) | N/A |
| Governance | N/A | Flexible (member-managed) | Formal (board/directors/auditors) | Per parent company |
| Transferability | N/A | Requires all members' consent | Shares freely transferable (unless restricted) | N/A |
| Tax treatment | Personal income tax | Corporate tax | Corporate tax | Corporate tax on Japan-source income |
| Prestige/perception | Low | Medium (growing acceptance) | High (traditional corporate form) | Varies |
| Admin burden | Low | Medium | High | Medium |
Recommended default: GK for startups and cost-sensitive formations. KK for investor-facing businesses, B2B credibility, and future equity fundraising.
Capital Requirements
| Entity Type | Min. Capital | Paid-Up Timing | Registration Tax | In-Kind Contributions |
|---|---|---|---|---|
| GK | ¥1 | Before registration | ¥60,000 (or 0.7% of capital) | Permitted |
| KK | ¥1 | Before registration | ¥150,000 (or 0.7% of capital) | Permitted (shikkin inspection for KK with >¥5M in kind) |
| Branch Office | N/A | N/A | ¥60,000 | N/A |
Costs Breakdown
| Cost Component | KK (JPY) | GK (JPY) | Notes |
|---|---|---|---|
| Registration tax (登録免許税) | ¥150,000 | ¥60,000 | Minimum; 0.7% of capital if higher |
| Notary fee (定款認証) | ¥30,000--¥50,000 | ¥0 | KK only |
| Revenue stamp (紙定款) | ¥40,000 (paper) / ¥0 (electronic) | ¥40,000 / ¥0 | Save ¥40,000 with electronic filing |
| Corporate seal set | ¥10,000--¥30,000 | ¥10,000--¥30,000 | 3-seal set |
| Certified copies | ~¥2,000 | ~¥600 | |
| Total government fees | ¥192,000--¥280,000 | ¥70,000--¥130,000 | Electronic filing recommended |
| Judicial scrivener (司法書士) | ¥60,000--¥100,000 | ¥50,000--¥80,000 | Optional but recommended |
| Tax accountant setup | ¥100,000--¥300,000 | ¥100,000--¥300,000 | First-year bookkeeping and filings |
| Total with professionals | ¥350,000--¥700,000 | ¥220,000--¥510,000 |
Annual Maintenance
| Item | Cost (JPY) |
|---|---|
| Corporate inhabitant tax (均等割) | ¥70,000/year minimum (even if no profit) |
| Tax accountant (税理士) | ¥300,000--¥600,000/year |
| Social insurance contributions | ~30% of gross salary (employer share ~15%) |
| Annual financial statements | Included in tax accountant fees |
Post-Formation Compliance
| Obligation | Deadline | Authority |
|---|---|---|
| Corporate tax return (法人税) | Within 2 months of fiscal year-end | National Tax Agency (税務署) |
| Consumption tax return (消費税) | Within 2 months of fiscal year-end | Tax office |
| Corporate inhabitant tax | Within 2 months of fiscal year-end | Prefectural/municipal tax office |
| Withholding tax (源泉徴収) | 10th of following month (or semi-annual for small companies) | Tax office |
| Shakai Hoken reports | Monthly contributions; annual Santei Kiso Todoke | Japan Pension Service |
| Financial statements | File with tax return | Tax office |
| Touki (登記) changes | Within 2 weeks of any change (directors, address, capital) | Legal Affairs Bureau |
MUFG (三菱UFJ), SMBC (三井住友), Mizuho (みずほ) (megabanks); Resona, Shinsei (mid-tier); PayPay Bank, GMO Aozora Net Bank (digital)
Foreign Founder Considerations
| Question | Answer |
|---|---|
| Non-resident directors allowed? | KK requires a representative director; GK requires a representative member. Since April 2015, no requirement for a Japan-resident representative (but banks strongly prefer one) |
| Business Manager visa capital | ¥30,000,000 since October 2025 |
| Physical presence required? | Not for registration (power of attorney accepted); required for visa application |
| Registered office | Must be a physical address in Japan (virtual offices accepted for registration but not for visa) |
| Apostille requirements | Foreign documents require apostille + Japanese translation |
| Corporate seal registration | Mandatory for all companies; representative must register in person or via scrivener |
| Japan-resident bank account | Required for capital deposit; non-residents can use a trusted Japan-resident person's account |
Timeline
| Step | Duration | Cumulative |
|---|---|---|
| Decide KK vs GK; prepare articles | 2--5 days | Day 2--5 |
| Notarisation of articles (KK only) | 1--3 days | Day 3--8 |
| Prepare corporate seal | 3--7 days | Day 6--15 |
| Deposit capital | 1--2 days | Day 7--17 |
| File at Legal Affairs Bureau | 1 day | Day 8--18 |
| Registration complete (certificate available) | 1--2 weeks | Day 15--32 |
| Post-registration tax filings | 1--5 days | Day 16--37 |
| Open bank account | 2--8 weeks | Day 30--93 |
| Ready to trade | ~3--6 weeks (bank account is the bottleneck) |
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