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 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)
    ile 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.
  • 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

Section Documents Reference The competent authorities relating to these documents
1-3a Industries in which prior notification is required before foreign direct investment in Japan ReferencePDF file(416KB) International Department, Bank of JapanExternal site: a new window will open
(Japanese only)
1-3b Business Categories Subject to the Subsequent Report under the Ordinance concerning Foreign Direct Investment, etc. ReferencePDF file(845KB) International Department, Bank of JapanExternal site: a new window will open
(Japanese only)
1-3c Listed countries
* Inward FDI from all other countries except the listed countries requires prior notification
ReferencePDF file(484KB) International Department, Bank of JapanExternal site: a new window will open
(Japanese only)

Section1:Documents businesses are required to submit to authorities

No. Section Documents Reference The competent authorities relating to the document
1 1‐2 Articles of Incorporation of Stock Company ReferencePDF File(560KB) Japan National Notaries AssociationExternal site: a new window will open
2 1-3d Report Relating to the Acquisition, etc. of Shares / Equity ReferencePDF File(338KB) International Department, Bank of JapanExternal site: a new window will open
3 1-3e Affidavit ReferencePDF File(533KB) Legal Affairs Bureau, Ministry of JusticeExternal site: a new window will open
4 1-3f Application Form for Registration of Incorporation of Stock Company ReferencePDF File(1.1MB) Legal Affairs Bureau, Ministry of JusticeExternal site: a new window will open
5 1-3g Application for Registration of the Establishment of a Business Office of a Foreign Company ReferencePDF File(1.1MB) Legal Affairs Bureau, Ministry of JusticeExternal site: a new window will open
6 1-3h Certificate of a Seal-Impression ReferencePDF File(8.6MB) Legal Affairs Bureau, Ministry of JusticeExternal site: a new window will open
7 1-3i Cetificate of Signature ReferencePDF File(31.7KB)

Materials listed as ‘Reference’ 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. These documents are not published by competent authorities and therefore are not official. For those who are going through the official procedures, please obtain 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.

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