Japan Company Registration | Set Up a Company in Japan (Kabushiki Kaisha and Godo Kaisha)
Planning a Japan company registration or looking to set up a company in Japan? Foreign founders most often form a Kabushiki Kaisha (K.K.) or a Godo Kaisha (G.K.) by registering with the Legal Affairs Bureau that covers the company’s address. Foreign owners can hold 100% of the company and the representative director does not have to live in Japan, but a Kabushiki Kaisha must first have its articles of incorporation certified by a notary public.
The registration and license tax on incorporation is 0.7% of capital, with a minimum of JPY 150,000 for a Kabushiki Kaisha and JPY 60,000 for a Godo Kaisha. The corporate tax rate is 23.2%, with 15% on the first JPY 8 million of annual income for small and medium companies, and the standard consumption tax rate is 10%. For the Business Manager visa, from October 16, 2025 the business must have assets of JPY 30 million and employ a full-time staff member. NSS Group (戰國策集團) offers one-stop Japan company formation, from entity assessment, articles of incorporation and Legal Affairs Bureau registration to tax opening notifications and the Business Manager visa, so foreign companies and founders can get established in Japan.
Both a Kabushiki Kaisha and a Godo Kaisha are registered with the competent Legal Affairs Bureau, and the company is formed on the date the registration application is filed.
All shareholders and representative directors can be foreign nationals. Since 2015, a company can be registered even if all representative directors live outside Japan.
A Godo Kaisha does not need notarized articles of incorporation and its registration and license tax starts at JPY 60,000, which suits subsidiaries that need to keep setup costs down.
The October 2025 changes to the Business Manager visa raised the capital and staffing requirements, so plan the company structure and capital together with the visa.
company in Japan
Japan’s appeal lies in its stability and strong spending power. Japanese consumers value quality, design and service, which is a good opportunity for brands that meet those expectations. Japan also leads in precision manufacturing, robotics, biotechnology and aging-related industries, leaving plenty of room for partnerships and growth.
Foreign founders can run a business in Japan under the Business Manager status of residence, but the criteria rose sharply from October 16, 2025: total business assets of at least JPY 30 million, at least one full-time employee, and Japanese language and education or experience requirements. Before you set up a company in Japan, confirm whether you need the visa and plan for it at the same time.
In Japan, the company type foreign investors use most is the Kabushiki Kaisha (K.K.), the equivalent of a joint-stock company elsewhere. If setup cost and flexibility matter most, you can choose a Japan Godo Kaisha (G.K.), which does not need notarized articles of incorporation. Setting up a Kabushiki Kaisha is a strict process that requires careful document preparation.
NSS Group connects you with Japanese judicial scriveners, administrative scriveners and certified tax accountants, and supports you from company formation and the Business Manager visa application to ongoing accounting and tax. We help you deal with language and cultural barriers so your Japan company stays clear and compliant from setup to operation.
Decide the company’s basic structure, including the trade name, head office address in Japan, business purposes, amount of capital and director (torishimariyaku) structure. The Companies Act sets no minimum capital, but for the Business Manager visa the total business assets must be at least JPY 30 million from October 16, 2025.
Japanese law only prohibits using the same trade name at the same address. To avoid confusion and trademark risks, we still recommend searching the Legal Affairs Bureau records and trademark databases first to make sure the name is unique.
The articles of incorporation (teikan) must state the trade name, business purposes, head office location and capital contributions. For a Kabushiki Kaisha, the articles must be certified by a notary public. The fee is JPY 30,000 to 50,000 depending on capital (JPY 15,000 for qualifying small incorporations). Paper articles also need a JPY 40,000 revenue stamp, while electronic articles are exempt. A Godo Kaisha does not need certification.
The promoter transfers the capital into the promoter’s own bank account in Japan, and a copy of the passbook or a bank certificate serves as proof of payment. If the promoter has no Japanese bank account, plan how the funds will be sent in advance.
Prepare the certified articles of incorporation, proof of capital payment, directors’ letters of acceptance, seal certificates and other documents, then apply for registration at the Legal Affairs Bureau that covers the head office, and pay the registration and license tax (0.7% of capital, minimum JPY 150,000 for a Kabushiki Kaisha). The company is formed on the date the application is filed.
After formation, submit the notification of company establishment and other opening documents to the tax office, and file local tax notifications with the prefectural and municipal governments. When you hire staff, register for social insurance and labor insurance with the Pension Office and the Labor Standards Inspection Office. Foreign investors must also file a report on inward direct investment under the Foreign Exchange and Foreign Trade Act.
end-to-end service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Japanese bank account advice
- Account opening document preparation
- Appointment scheduling and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company dissolution
- Legal advisory support
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Good customer service is key to a successful business. We include a free AI customer service system that answers customer questions in real time and improves customer satisfaction.
A professional, attractive website is your company’s storefront online. We offer full web design services so your site looks good and works well.
In the digital age, online marketing is an important part of business success. We offer professional online marketing services, including SEO, social media marketing and content marketing.
When you use NSS Group company registration, you receive an exclusive free one-stop enterprise AI management system, valued at NT$360,000
One AI system to run your company operations: 12 major systems, 75+ functional modules and 15 AI tools that cover the full business workflow, so a newly formed company can get up and running quickly.
NSS Group first gives you a free assessment based on the company type (Kabushiki Kaisha or Godo Kaisha), capital, setup details and whether you will apply for the Business Manager visa, then provides a written quote. Items and fees are confirmed in advance, with no hidden fees.
Official fees are extra: registration and license tax of 0.7% of capital (minimum JPY 150,000 for a Kabushiki Kaisha and JPY 60,000 for a Godo Kaisha) and a notary fee of JPY 30,000 to 50,000 for certifying a Kabushiki Kaisha’s articles. See the fee breakdown below.
Japan company formation cost: official fee breakdown
The main official costs of setting up a company in Japan are the registration and license tax paid when registering with the Legal Affairs Bureau and, for a Kabushiki Kaisha, the notary fee for certifying the articles of incorporation. A Godo Kaisha does not need certification, so its official costs are lower. Each item is listed below so you can check every line of any quote.
| Item | Kabushiki Kaisha (K.K.) | Godo Kaisha (G.K.) |
|---|---|---|
| Registration and license tax (incorporation registration) | Capital × 0.7%, minimum JPY 150,000 | Capital × 0.7%, minimum JPY 60,000 |
| Notary fee for certifying the articles | JPY 30,000 for capital under JPY 1 million, JPY 40,000 for JPY 1 million to under JPY 3 million, JPY 50,000 otherwise; JPY 15,000 for qualifying small incorporations by promoters | No certification required |
| Stamp duty on the articles | JPY 40,000 for paper articles; electronic articles exempt | JPY 40,000 for paper articles; electronic articles exempt |
| Capital | The Companies Act sets no minimum capital; for the Business Manager visa, total business assets must be at least JPY 30 million from October 16, 2025 | |
| Judicial scrivener, administrative scrivener and tax accountant | Quoted per case (see the package details above) | |
Registration and license tax is based on the National Tax Agency tax table, and notary fees on notices from the Japan National Notaries Association, checked in October 2026. The latest official notices prevail.
Japan company taxes: corporate tax and consumption tax
A Japan company pays national corporate tax, plus local corporate tax, corporate inhabitant tax and enterprise tax. Sales of goods and services are subject to consumption tax.
| Item | Rule | Details |
|---|---|---|
| Corporate tax (ordinary companies) | 23.2% | Applies to business years beginning on or after April 1, 2018. |
| Corporate tax (small and medium companies) | 15% on the first JPY 8 million of annual income | Applies to small and medium companies, such as those with capital of JPY 100 million or less. For business years beginning on or after April 1, 2025, the rate on that portion is 17% for companies with annual income over JPY 1 billion. Income above JPY 8 million is taxed at 23.2%. |
| Local taxes | Set by each local government | Local corporate tax, corporate inhabitant tax and enterprise tax also apply, so the total tax burden is higher than the corporate tax rate alone. |
| Consumption tax | Standard 10%, reduced 8% | Whether a new company is a taxable business depends on its capital and sales. To issue qualified invoices under the invoice system, the company must register as a qualified invoice issuer. From April 1, 2027 to March 31, 2029, the rate on food and beverages is reduced separately. |
| Annual filing | Within 2 months after the business year ends | File corporate tax and consumption tax returns with the competent tax office, and local tax returns with the local governments. |
Tax rates follow National Tax Agency notices. Have a certified tax accountant review how they apply to your actual structure.
Kabushiki Kaisha or Godo Kaisha? Entity comparison
When foreign founders set up a company in Japan, they usually compare three options: a Kabushiki Kaisha, a Godo Kaisha and a Japan branch of a foreign company.
| Item | Kabushiki Kaisha (K.K.) | Godo Kaisha (G.K.) | Japan branch of a foreign company |
|---|---|---|---|
| Legal status | Separate legal entity; shareholders have limited liability | Separate legal entity; members have limited liability | Not a separate legal entity; the parent company is liable |
| Notarized articles | Notary certification required | Not required | Not required, but foreign company registration is needed |
| Minimum registration and license tax | JPY 150,000 | JPY 60,000 | Under the foreign company registration rules |
| Management | Shareholders' meeting and directors (torishimariyaku); ownership separate from management | Investors are generally the executive members; very flexible articles | Must appoint a representative in Japan |
| Best for | Business credibility, future fundraising or listing | Subsidiaries with few shareholders that need low setup costs | Parent company operating directly in Japan |
These are general principles. Base the actual choice on your shareholder structure, business partners and visa plans.
What foreign founders should know about setting up a company in Japan
- The representative director does not have to live in Japan: since March 2015, the Ministry of Justice has accepted registrations where all representative directors (daihyo torishimariyaku) live overseas. In practice, bank account opening and daily operations usually need a contact person in Japan.
- New Business Manager visa rules: from October 16, 2025, total business assets must be at least JPY 30 million and the company must employ at least one full-time employee living in Japan (a Japanese national, permanent resident or similar). The applicant or the full-time employee must have Japanese ability equivalent to B2 or higher, and the applicant must have a master's degree or higher related to business management or at least 3 years of management experience. Transitional measures apply to renewals by existing visa holders until October 16, 2028.
- How capital is paid in: when a Kabushiki Kaisha is incorporated by its promoters, the capital is usually transferred into a promoter's bank account in Japan, and a copy of the passbook or a bank certificate serves as proof of payment.
- Foreign Exchange Act reporting: a foreign investor setting up a Japan company must file a post-investment report on inward direct investment under the Foreign Exchange and Foreign Trade Act. Some designated industries require prior notification.
Further reading
Sources: National Tax Agency No.7191: registration and license tax table; Japan National Notaries Association: fees for certifying articles of incorporation; Japan National Notaries Association: 2024 amendment to the notary fee ordinance; National Tax Agency No.5759: corporate tax rates; National Tax Agency: consumption tax overview; Immigration Services Agency of Japan: amendment to the Business Manager landing criteria ordinance; Immigration Services Agency of Japan: revised Business Manager permission criteria (effective 2025-10-16); Ministry of Justice: commercial registration procedures for foreign nationals and overseas residents; JETRO: setting up a business in Japan. The latest official notices prevail. This page is general information and is not legal or tax advice.
How long does it take to set up a Japan company?
The time to set up a Japan company depends on the entity type, notarization of the articles of incorporation, capital payment, Legal Affairs Bureau review and bank account arrangements. A Kabushiki Kaisha must first have its articles certified by a notary public, a step a Godo Kaisha can skip. If you also apply for the Business Manager visa or work in a licensed industry, the timeline will be noticeably longer. Before we start, we give you the actual process and timeline for your structure.
What documents do I need to set up a Japan company?
When setting up a Japan company, you usually need to prepare the following:
- 1. Identity documents for shareholders, directors and ultimate beneficial owners
- 2. Proof of address from the last three months and contact details
- 3. Japan company name, entity type and registered address arrangements
- 4. A description of the business model, main trading regions and source of funds
- 5. Shareholding percentages, director appointments, KYC and required authorization documents
Do I need to be in Japan in person to set up a company?
Most of the Japan company formation process can be completed remotely through document preparation, signing by authorization and local agent support, so you usually do not need to be there in person. However, bank account opening, identity verification, special licenses or certain government procedures may require a director, shareholder or authorized person to attend in person, join a video call or provide more documents. We confirm the requirements in advance and help you arrange them.
What tax and filing obligations does a Japan company have after formation?
- 1. Corporate tax (23.2%, or 15% on the first JPY 8 million of annual income for small and medium companies), local taxes and consumption tax (standard 10%)
- 2. Annual filings, company registration upkeep, registered agent or secretarial services
- 3. Bookkeeping, audit, economic substance or beneficial owner information upkeep
What businesses and structures is a Japan company suited for?
Who can help me register a company in Japan?
NSS Group (go.ai.com.tw) can help. We provide one-stop support from pre-formation assessment to post-formation maintenance for Japan companies, reducing the uncertainty of cross-border setup and compliance.
Our main services include:
- 1. Japan entity type and structure assessment
- 2. Company name search, document preparation and registration filing
- 3. Bank account opening, KYC and cross-border payment documents
- 4. Bookkeeping, tax filing and annual compliance
- 5. Changes to shareholders, directors, address, shares and company details
- 6. Trademark registration, contract review and intellectual property planning
- 7. Website build, digital marketing and AI customer service setup
- 8. Ongoing business advisory and cross-border business support
We arrange Japan company formation, maintenance and ongoing support around your industry, customer locations, banking needs and tax planning, so you can focus on growing your market.