This article series will provide useful insights into the changing investment and innovation environment, and new business opportunities in Japan.
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
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1.1
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1.2
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1.3
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1.4
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1.5
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1.6
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1.7
Section1: Reference
| Section | Documents | The competent authorities relating to these documents |
|---|---|---|
| 1-3 | Industries in which prior notification is required before foreign direct investment in Japan |
International Department, Bank of Japan (Japanese only) |
| 1-3 | Business Categories Subject to the Subsequent Report under the Ordinance concerning Foreign Direct Investment, etc. |
International Department, Bank of Japan (Japanese only) |
| 1-3 |
Listed countries * Inward FDI from all other countries except the listed countries requires prior notification |
International Department, Bank of Japan (Japanese only) |
Section1：Documents businesses are required to submit to authorities
| Section | Documents | Where documents are listed within the URL | The competent authorities and relevant web pages |
|---|---|---|---|
| 1-2 |
Articles of Incorporation of Stock Company (Japanese sample only) [privately-owned, 1 or more directors, no board of directors, no auditor] (Japanese sample only)
|
See "Examples of Articles of Incorporation"⇒"Articles of Incorporation of Stock Company"⇒"2. Small and Medium-Sized Company" [privately-owned, 3 or fewer directors, no board of directors, no auditor] |
Japan National Notaries Association
|
| 1-3 | Report Relating to the Acquisition, etc. of Shares / Equity | n.a. | International Department, Bank of Japan |
| 1-3 |
Affidavit
|
See "Registration Procedures of a Foreign Company" ⇒"[Example] Application Form for Registration of Establishment of Business Office for Foreign Company" p.12 |
Civil Affairs Bureau, Ministry of Justice
|
| 1-3 |
Application Form for Registration of Incorporation of Stock Company
|
See Chapter 4-5. Matters to State⇒ "Application for Registration of Establishment of a Stock Company (Establishment of a Company without Board of Directors) Example of Description (PDF)" |
Civil Affairs Bureau, Ministry of Justice
|
| 1-3 |
Seal Registration Form
|
See Chapter 4-5. Matters to State ⇒ "Application for Registration of Establishment of a Stock Company (Establishment of a Company without Board of Directors)"⇒ "Seal Registration Form Example of Description (PDF)" |
Civil Affairs Bureau, Ministry of Justice
|
| 1-3 |
Application for Registration of the Establishment of a Business Office of a Foreign Company
|
See "Registration Procedures of a Foreign Company" ⇒"[Example] Application Form for Registration of Establishment of Business Office for Foreign Company" |
Civil Affairs Bureau, Ministry of Justice
|
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