1. Home
  2. Jurisdictions
  3. Japan

Company registration in Japan

A KK is formed by drafting articles, having them notarised by a Japanese notary, paying in capital and filing for registration at the Legal Affairs Bureau, which also registers the company seal. No director needs to live in Japan since 2015. The rule foreign founders trip on is paperwork: every foreign signatory needs home-country notarised affidavits, and a GK skips the notary but not the affidavits.

Checked against official sources on September 27, 2026
Gov. filing fee
¥150,000
Registration time
About 2 months
Corporate tax
23.2% national
Local director
No
Remote setup
Possible
Visit, notary or lawyer
Notary (KK)
Local director
No
Registered address
Japan head office
Minimum capital
From 1 yen
Yearly upkeep
From 70,000 yen a year
EU member
No
IWG business address
206 centresfrom $71/mo

What the registry requires

Company typeKabushiki Kaisha (KK, joint-stock company); Godo Kaisha (GK) as the cheaper alternative
RegistryLegal Affairs Bureau (Homukyoku), Ministry of Justice
Government filing fee¥150,000 — Registration and licence tax of 0.7% of capital, minimum 150,000 yen per application for a KK (minimum 60,000 yen for a GK).
Registration timeJETRO: about two months from fixing the company profile for a KK, about one month for a GK; the registered-information certificate is available roughly two weeks after filing, and fully online filings meeting set conditions are processed within 24 hours.
Resident directorThe requirement that at least one representative director be domiciled in Japan has not applied to a KK since 16 March 2015 (JETRO).
Visit, notary or lawyerKK articles of incorporation must be notarised by a Japanese notary; foreign founders supply affidavits on company profile and signatures attested by a notary in their own country. GK articles need no Japanese notarisation.
Registered addressThe location of the head office is part of the registered profile; a company seal is registered with the Legal Affairs Bureau at the same time.
Minimum capitalFrom 1 yen
Corporate taxNational corporate tax 23.2% on income over 8 million yen (15% on the first 4 million for SMEs); effective rate including local taxes about 29.74% to 33.58% for fiscal years to 31 March 2026 (JETRO).
Every yearPer-capita corporate inhabitant tax is due even with no income: minimum 70,000 yen (Tokyo, capital up to 10 million yen, up to 50 employees). Tax returns are due within two months of the fiscal year-end.

What it costs

Government filing fee
¥150,000
≈ $952 at ECB rates

Registration and licence tax of 0.7% of capital, minimum 150,000 yen per application for a KK (minimum 60,000 yen for a GK).

Every year
From 70,000 yen a year

Per-capita corporate inhabitant tax is due even with no income: minimum 70,000 yen (Tokyo, capital up to 10 million yen, up to 50 employees). Tax returns are due within two months of the fiscal year-end.

Not included
Provider fees

Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.

How to register a company in Japan, step by step

  1. Fix the company profile: trade name, head office address, business purposes, capital (from 1 yen) and directors.
  2. Check at the Legal Affairs Bureau that no identical corporate name is registered at the same address.
  3. Obtain home-country notarised affidavits on the founders' profile and signatures, then have the KK articles notarised by a Japanese notary.
  4. Remit the capital to the bank account of the incorporator or a director (a third party may receive it if everyone lives abroad).
  5. Apply to the Legal Affairs Bureau for registration of establishment and register the company seal; pay the registration and licence tax.
  6. Collect the certificate of registered information and seal certificate, open the bank account and notify the Bank of Japan of the stock acquisition.

Corporate tax in Japan

23.2% national. National corporate tax 23.2% on income over 8 million yen (15% on the first 4 million for SMEs); effective rate including local taxes about 29.74% to 33.58% for fiscal years to 31 March 2026 (JETRO).

Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.

Common mistakes

  • Choosing a KK without budgeting for the 150,000 yen minimum registration tax plus notary fees when a GK would cost 60,000 yen and need no Japanese notary.
  • Arriving without home-country notarised affidavits for the parent company or foreign signatories, which stalls the notarisation and registration steps.
  • Forgetting the per-capita inhabitant tax of at least 70,000 yen a year, payable even before the company earns anything.

Compare Japan with alternatives

Company registration requirements by jurisdiction, sortable
Yearly upkeep
¥150,000≈ $952About 2 months23.2% nationalNoNotary (KK)Japan head officeFrom 70,000 yen a year
South KoreaChusik Hoesa
₩1,470,000≈ $1085About 2 weeks10% to 25% progressiveNoNotary + apostilleKorean head officeCIT return in 3 months
BangladeshPvt Ltd
BDT 4,700Not stated27.5%Not statedDependsRegistered officeBDT 200 per filing
ChinaWFOE
VariesNot stated25%Not statedDependsDomicile in ChinaAnnual report (NECIPS)
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.

Nearest by region and government fee. All 83 jurisdictions in one table · take the quiz.

Sources

  • Capital from 1 yen; representative-director domicile rule abolished 16 March 2015 — jetro.go.jp, checked September 27, 2026
  • KK procedure: 13 steps, notarisation by Japanese notary, about two to three months, online filings within 24 hours — jetro.go.jp, checked September 27, 2026
  • KK about two months and GK about one month; GK flow has no Japanese notarisation step; foreign affidavits — jetro.go.jp, checked September 27, 2026
  • Registration and licence tax: 0.7% of capital, minimum 150,000 yen (KK) and 60,000 yen (GK) — nta.go.jp, checked September 27, 2026
  • Corporate tax 23.2%, effective rates, per-capita levy 70,000 yen, returns within two months — jetro.go.jp, checked September 27, 2026
  • Seal registration and certificates from the Legal Affairs Bureau — jetro.go.jp, checked September 27, 2026
Business address · IWG · VirtualOffice

A business address in Japan

Every company needs an address. Through our VirtualOffice catalogue you can take a business address in a Regus, Spaces or HQ centre in Japan and use it for the registration file, correspondence and clients.

The registry accepts a provider’s address as the registered office, so an IWG address can be the company’s legal address.

206IWG centres
49cities
$71from, per month
Addresses in Japan
FAQ · 4 questions

Frequently asked questions

The government filing fee is ¥150,000. Agent, address and professional fees come on top and vary by provider. Yearly upkeep: From 70,000 yen a year.

About 2 months. Complex cases and referrals to other authorities take longer; a licensed provider will give a date for your file.

Yes. No resident director is required, and the formation can be completed through a licensed provider. A notary must act, which the provider arranges.

Yes. A provider’s address is accepted as the registered office.