Section One: Incorporating a Business

 

This section includes an overview and comparison of each business model, as well as the procedures and guidelines required to establish and register a business. 

 

1.1   Types of Operations in Japan (Choosing a Business Model)

1.2   Comparison of Types of Business Operations

1.3   Procedures for Registering a Business

1.4   Information Listed in the Articles of Incorporation

1.5   Certificate on Registered Company Information 

& Company Seal Impression Certificate

1.6   Notifications Required After Registration

1.7   Closure of Branch Offices or Subsidiary Companies

1.6 Notifications Required After Registration

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

1.6.1 National Tax Authorities (See Section 3 Taxes in Japan for Details)

1 - Notification of Incorporation in Case of a Subsidiary Corporation
File within two months from date of incorporation.

 

2 - Notification of Acquisition of Status of Foreign Ordinary Corporation in Case of a Branch 
File within two months from date of acquisition of status of foreign ordinary corporation.

 

3 - Notification of Establishment of an Office Paying Salaries
File within one 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 before the date three months after incorporation. Or file the last date of the first business year after incorporation. As other documents needing to be filed with the tax authorities will vary according to the circumstance of a corporation, please consult a professional for detailed advice.

1.6.2 Prefectural & Municipal Tax Authorities Notification of Incorporation/Establishment of Branch

Notifications of incorporation or establishment of branch, etc. must be filed with each of the perfunctural 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)

 

1 - 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).

 

2 - 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.

 

3 - 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) at a business establishment.

 

4 - Employment Regulations
Any business ordinarily employing 10 or more workers must draw up and submit a copy of its employment regulations 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)

 

1 - 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)

1 - Notifications 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.

 

2 - Notification of Acquisition of Insured Status Under Health/Employees' Pension Insurance
File within 5 days of hiring employees.

 

3 - Notification of Addition/Removal of Dependents of Insured Employees
File within 5 days if a person (employee) covered by health insurance has dependents.

 

4 - 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.

   

1.7   Closure of Branch Offices or Subsidiary Companies | NEXT >