Section 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 Tax Office
(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 tax office will vary according to the circumstances of a corporation, please consult a professional for detailed advice.

1.6.2 Prefectural and municipal tax offices

  • 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 offices 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 office
(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.
  1. Note:

    “Employees” here also includes representatives of corporations, such as representative directors.

1.6.4 Public employment security office
(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 office
(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.
  1. Note:

    “Employees” here also includes representatives of corporations, such as representative directors.

Laws and Regulations on Setting Up Business in Japan Pamphlet

The pamphlet "Laws & Regulations" is available in PDF, and outlines basic information about laws, regulations and procedures related to setting up a business in Japan. It is available in English and Japanese. You can download via the "Request Form" button below.

Section1:Documents businesses are required to submit to authorities

Section1: Notifications or reports regarding acquisition of stocks, equity, etc.

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