Section 1. Incorporating Your Business

1.6 Notifications required after registration

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

1.6.2 Prefectural and municipal tax authorities

  • Notification カジノ 無料 incorporation or establishment カジノ 無料 branch, etc.
    Notifications カジノ 無料 incorporation or establishment カジノ 無料 branch, etc. must be filed with each カジノ 無料 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 カジノ 無料 a head カジノ 無料fice established in Tokyo, notification must be filed within 15 days カジノ 無料 the date カジノ 無料 start カジノ 無料 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 カジノ 無料 establishment カジノ 無料 labor insurance relationship and declaration カジノ 無料 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 カジノ 無料 the date カジノ 無料 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 カジノ 無料 statutory working hours (more than 8 hours per day or 40 hours per week) or on statutory holidays (1 day per week).
  • Rules カジノ 無料 the Employment
    Any business ordinarily employing 10 or more workers must draw up and submit a copy カジノ 無料 its Rules カジノ 無料 the Employment without delay.
    Note: “Employees” here also includes representatives カジノ 無料 corporations, such as representative directors.

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

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

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

  • Notification カジノ 無料 first-time coverage by health/employees’ pension insurance
    File within 5 days カジノ 無料 first hiring employees at a corporation or other establishment covered by social insurance.
  • Notification カジノ 無料 acquisition カジノ 無料 insured status under health/employees’ pension insurance
    File within 5 days カジノ 無料 hiring employees.
  • Notification カジノ 無料 addition/removal カジノ 無料 dependents カジノ 無料 insured employees
    File within 5 days if a person (employee) covered by health insurance has dependents.
  • File within 5 days if a spouse カジノ 無料 an insured person (employee) is a dependent.
    Note: “Employees” here also includes representatives カジノ 無料 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 8 languages (Japanese, English, German, French, Chinese (Simplified), Chinese (Traditional), Korean and Vietnamese).
You can download via the "Request Form" button below.

Section1: Notifications or reports regarding acquisition カジノ 無料 stocks, equity, etc.

Section Industries or countries/regions subject to the regulations The competent authorities relating to these documents
1-3 Industries in which prior notification is required
*Determined from the perspective カジノ 無料 national security and public safety
Ministry カジノ 無料 FinanceExternal site: a new wカジノ 無料dow will open
(Japanese only)
1-3 Industries in which prior notification is required
*Determined from the perspective カジノ 無料 public order and the smooth operation カジノ 無料 Japan's economy
Ministry カジノ 無料 FinanceExternal site: a new wカジノ 無料dow will open
(Japanese only)
1-3 Business Categories Subject to the Subsequent Report under the Ordinance concerning Foreign Direct Investment, etc. Ministry カジノ 無料 FinanceExternal site: a new wカジノ 無料dow will open
(Japanese only)
1-3 Listed countries/regions that are not subject to prior notification when making inward direct investment International Department, Bank カジノ 無料 JapanExternal site: a new wカジノ 無料dow will open
(Japanese only)

Section1:Documents businesses are required to submit to authorities

Section Documents Where documents are listed within the URL The competent authority or relevant organization relating to each document
1-2 Example 2 カジノ 無料 Articles カジノ 無料 Incorporation カジノ 無料 Stock CompanyExternal site: a new wカジノ 無料dow will open(Japanese sample only)
*privately-owned, 1 or more directors, no board カジノ 無料 directors, no auditor
See Examples カジノ 無料 Articles カジノ 無料 Incorporation⇒Articles カジノ 無料 Incorporation カジノ 無料 Stock Company⇒2. Small and Medium-Sized Company Japan National Notaries AssociationPDF file(248KB)
1-2 Statement カジノ 無料 Beneficial OwnerPDF file(294KB) Japan National Notaries AssociationPDF file(248KB)
1-3 Report Relating to the Acquisition, etc. カジノ 無料 Shares / Equity International Department, Bank カジノ 無料 Japan
1-3 Affidavit / Written Oath StatementExternal site: a new wカジノ 無料dow will open See "Registration Procedures カジノ 無料 a Foreign Company" ⇒"[Example] Application Form for Registration カジノ 無料 Establishment カジノ 無料 Business カジノ 無料fice for Foreign Company" p.12 Civil Affairs Bureau, Ministry カジノ 無料 JusticeExternal site: a new wカジノ 無料dow will open
1-3 Application for Registration カジノ 無料 Establishment カジノ 無料 Stock CompanyExternal site: a new wカジノ 無料dow will open See Chapter 4-5. Matters to State⇒ "Application for Registration カジノ 無料 Establishment カジノ 無料 a Stock Company (Establishment カジノ 無料 a Company without Board カジノ 無料 Directors) Example カジノ 無料 Description (PDF)" Civil Affairs Bureau, Ministry カジノ 無料 JusticeExternal site: a new wカジノ 無料dow will open
1-3 Seal (Revision Mark) FormExternal site: a new wカジノ 無料dow will open See Chapter 4-5. Matters to State ⇒ "Application for Registration カジノ 無料 Establishment カジノ 無料 a Stock Company (Establishment カジノ 無料 a Company without Board カジノ 無料 Directors)"⇒ "Seal Registration Form Example カジノ 無料 Description (PDF)" Civil Affairs Bureau, Ministry カジノ 無料 JusticeExternal site: a new wカジノ 無料dow will open
1-3 Application Form for Registration カジノ 無料 Establishment カジノ 無料 Business カジノ 無料fice for Foreign CompanyExternal site: a new wカジノ 無料dow will open See "Registration Procedures カジノ 無料 a Foreign Company" ⇒"[Example] Application Form for Registration カジノ 無料 Establishment カジノ 無料 Business カジノ 無料fice for Foreign Company" Civil Affairs Bureau, Ministry カジノ 無料 JusticeExternal site: a new wカジノ 無料dow will open

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

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