How to Set Up Business in JapanSection 1. Incorporating Your Business
1.6 Notifications required after registration

After completing the process of incorporation or establishment of a branch, the following notifications need to be filed with the authorities.

1.6.1 National tax authorities (see Section 3 Taxes in Japan for details)

  • Notification of incorporation in case of a subsidiary corporation
    File within 2 months from date of incorporation.
  • Notification of acquisition of status of foreign ordinary corporation in case of a branch
    File within 2 months from date of acquisition of status of foreign ordinary corporation
  • Notification of establishment of an office paying salaries.
    File within 1 month from establishment of office.
  • Application for approval of filing a blue-form tax returns (see 3.3.10(3) regarding the blue form return system) File the day before the sooner of the day 3 months after incorporation or the last day of the first business year after incorporation.
    As other documents needing to be filed with the tax authorities will vary according to the circumstances of a corporation, please consult a professional for detailed advice.

1.6.2 Prefectural and municipal tax authorities

  • Notification of incorporation or establishment of branch, etc.
    Notifications of incorporation or establishment of branch, etc. must be filed with each of the prefectural and municipal authorities to which local taxes are to be paid.
    As the forms required vary according to prefecture and municipality, please check the requirements online.(Example: In the case of a head office established in Tokyo, notification must be filed within 15 days of the date of start of business.)

1.6.3 Labor standards inspection authorities
(See SECTION 4 Human Resource Management for details)

  • Labor standards enforcement report
    This must be filed without delay when a business becomes subject to the Labor Standards Act (i.e., when it employs workers).
  • Labor insurance: notification of establishment of labor insurance relationship and declaration of estimated insurance contributions
    A business becomes subject to labor insurance as soon it employs any workers (even if just one). These documents must be filed within 10 days of the date of hiring and insurance contributions paid within 50 days.
  • Agreement on overtime and holiday work
    This must be filed in advance if workers will be required to work in excess of statutory working hours (more than 8 hours per day or 40 hours per week) or on statutory holidays (1 day per week) .
  • Rules of the Employment
    Any business ordinarily employing 10 or more workers must draw up and submit a copy of its Rules of the Employment without delay.
    Note: "Employees" here also includes representatives of corporations, such as representative directors.

1.6.4 Public employment security authorities
(SECTION 4 Human Resource Management for details)

  • Notification of coverage of establishment by employment insurance (including notification of acquisition of insured status)
    This must be filed within 10 days of first hiring workers.

1.6.5 Pension authorities (SECTION 4 Human Resource Management for details)

  • Notification of first-time coverage by health/employees' pension insurance
    File within 5 days of first hiring employees at a corporation or other establishment covered by social insurance.
  • Notification of acquisition of insured status under health/employees' pension insurance
    File within 5 days of hiring employees.
  • Notification of addition/removal of dependents of insured employees
    File within 5 days if a person (employee) covered by health insurance has dependents.
  • Notification of acquisition of type 3 insured status under the National Pension
    File within 5 days if a spouse of an insured person (employee) is a dependent.
    Note: "Employees" here also includes representatives of corporations, such as representative directors.

Section1: Table of Contents


Section1: Reference

Section1:Samples of documents businesses are required to submit to authorities

No. Section Documents Japanese The competent authorities relating to these documents
1 1-2 Articles of Incorporation of Stock Company (Sample)PDF file(416KB) JapanesePDF file(560KB) Japan National Notaries AssociationExternal site: a new window will open
(English manual available on the Japanese website)
2 1-3d Report Relating to the Acquisition, etc. of Shares / EquityPDF file(271KB)
ExamplePDF file(203KB)
JapanesePDF file(466KB)
ExamplePDF file(338KB)
Bank of JapanExternal site: a new window will open
(Japanese only)
3 1-3e Affidavit (sample)PDF file(488KB) JapanesePDF file(533KB)
4 1-3f Application Form for Registration of Incorporation of Stock CompanyPDF file(826KB)
ExamplePDF file(241KB)
JapanesePDF file(1.1MB)
ExamplePDF file(416KB)
Legal Affairs Bureau, Ministry of JusticeExternal site: a new window will open
(Japanese only)
5 1-3g Application for Registration of the Establishment of a Business Office of a Foreign CompanyPDF file(643KB)
ExamplePDF file(435KB)
JapanesePDF file(859KB)
ExamplePDF file(828KB)
Legal Affairs Bureau, Ministry of JusticeExternal site: a new window will open
(Japanese only)
6 1-3h Certificate of a Seal-ImpressionPDF file(8.6MB) JapanesePDF file(307KB) Local municipality offices
7 1-3i Cetificate of Signature (sample)PDF file(32KB)
8 1-6a Notification of Incorporation of a CompanyPDF file(391KB) JapanesePDF file(405KB) National Tax AgencyExternal site: a new window will open
9 1-6b Notification of Incorporation / Establishment of corporation (for submission to Tokyo Metropolitan when establishing an office in Tokyo)PDF file(436KB) JapanesePDF file(577KB)  Bureau of Taxation, Tokyo Metropolitan GovernmentExternal site: a new window will open
(Japanese only)
10 1-6c Notification of Incorporation of a Company (for submission to municipalities)PDF file(434KB) JapanesePDF file(437KB)  Local municipality offices
11 1-6d Notification of a foreign companyPDF file(459KB) JapanesePDF file(555KB)  National Tax AgencyExternal site: a new window will open
12 1-6e Application for Blue Form ReturnPDF file(311KB) JapanesePDF file(456KB)  National Tax AgencyExternal site: a new window will open
13 1-6f Establishment / Relocation / Discontinuance of Salary Paying Office etc.PDF file(460KB) JapanesePDF file(444KB)  National Tax AgencyExternal site: a new window will open
14 1-6g Application for Special Provision for Extension of the Due Date for Filing a Final Tax ReturnPDF file(423KB) JapanesePDF file(502KB) National Tax AgencyExternal site: a new window will open
15 1-6h Application for Approval Made in Relation to the Special Provision for Due Dates for Withholding Income TaxPDF file(237KB) JapanesePDF file(457KB) National Tax AgencyExternal site: a new window will open
16 1-6i Notification of a Disposition of/Application for Approval of Extension of the Due Date for Filing a Final Tax FormPDF file(321KB) JapanesePDF file(1.0MB) Bureau of Taxation, Tokyo Metropolitan GovernmentExternal site: a new window will open
(Japanese only)
(Guide to Metropolitan TaxesExternal site: a new window will open)
17 1-6j Notification of a Disposition of/Application for Approval of Extension of the Due Date for Filing a Final Tax ReturnPDF file(351KB) JapanesePDF file(265KB) Prefectural government

These materials contain samples of documents regarding registration, visa, taxation, personnel and labor matters that are necessary when a foreign company establishes a corporation or other entity in Japan as well as descriptive examples of how to fill them out. A portion of the English content has been updated through a provisional translation. These documents are not published by competent authorities and therefore are not official. For those who are going through the official procedures, please download the latest official documents from the competent authorities and related bodies or consult a person who specializes in advising on such information and procedures.

The information contained in this documents should be used at the reader’s independent discretion. While JETRO makes every effort to ensure the accuracy of the information it provides, no responsibility is accepted by JETRO for any loss or damage incurred as a result of actions based on the information provided in these documents or provided by the external links listed on these pages.