- 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 type | Kabushiki Kaisha (KK, joint-stock company); Godo Kaisha (GK) as the cheaper alternative |
|---|---|
| Registry | Legal 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 time | JETRO: 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 director | The 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 lawyer | KK 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 address | The 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 capital | From 1 yen |
| Corporate tax | 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). |
| Every 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. |
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
- Fix the company profile: trade name, head office address, business purposes, capital (from 1 yen) and directors.
- Check at the Legal Affairs Bureau that no identical corporate name is registered at the same address.
- Obtain home-country notarised affidavits on the founders' profile and signatures, then have the KK articles notarised by a Japanese notary.
- Remit the capital to the bank account of the incorporator or a director (a third party may receive it if everyone lives abroad).
- Apply to the Legal Affairs Bureau for registration of establishment and register the company seal; pay the registration and licence tax.
- 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
| Yearly upkeep | |||||||
|---|---|---|---|---|---|---|---|
JapanKK | ¥150,000≈ $952 | About 2 months | 23.2% national | No | Notary (KK) | Japan head office | From 70,000 yen a year |
South KoreaChusik Hoesa | ₩1,470,000≈ $1085 | About 2 weeks | 10% to 25% progressive | No | Notary + apostille | Korean head office | CIT return in 3 months |
BangladeshPvt Ltd | BDT 4,700 | Not stated | 27.5% | Not stated | Depends | Registered office | BDT 200 per filing |
ChinaWFOE | Varies | Not stated | 25% | Not stated | Depends | Domicile in China | Annual report (NECIPS) |
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