Japan Post-Incorporation Checklist: What to Do After Your KK or GK is Registered
Registration is the starting line, not the finish line. Once your 法人登記 (hojin-toki, corporate registration) is complete and your KK (株式会社, Kabushiki Kaisha) or GK (合同会社, Godo Kaisha) appears in the registry, a compressed sequence of filings, enrollments, and operational setups must be completed, most of them within weeks. This checklist covers every major obligation, in roughly the order you should address them, so nothing slips through the cracks.
Last Updated: May 2026 · Reading Time: ~10 min
1. Collect Your Foundational Registry Documents
Before anything else, obtain certified copies of two documents from the 法務局 (Legal Affairs Bureau):
(a) 登記事項証明書 (Corporate Registry Certificate). This is the official extract of your company's registry record. It shows your company name, address, directors, paid-in capital, and corporate purpose (目的, mokuteki). Banks, counterparties, government offices, and licensing authorities will request it constantly. Order at least five certified copies at registration and keep a standing supply. Copies can be ordered online via the 登記ねっと (Touki Net) system or in person at the Legal Affairs Bureau.
(b) 印鑑証明書 (Corporate Seal Registration Certificate). This certifies that your registered corporate seal is on file with the Legal Affairs Bureau. Banks require it for account opening, and many contracts require it when using the representative director's registered seal. It is valid for three months from issuance for most purposes, so order fresh copies as needed rather than stockpiling.
Both documents are needed within days of registration. Do not wait until a bank or counterparty asks.
2. Tax Office Registrations
The core filing window is two months from incorporation. All of the following notifications must be submitted to the relevant tax offices. Several can be submitted simultaneously, and e-Tax (the NTA's online filing system) accepts them online. Missing these deadlines does not invalidate your company but creates administrative complications with future filings and audit history.
2.1 法人設立届出書 (Corporate Establishment Notification)
Submit within 2 months of incorporation. This notification goes to:
- The 税務署 (district tax office, 国税庁 (National Tax Agency) jurisdiction) covering your registered address
- The prefectural tax office (都道府県税事務所) for your address
- The municipal tax office (市区町村役場) for your address
Each office receives the same core form with slightly different supporting attachments. The core attachments are a copy of your 定款 (teikan, Articles of Incorporation) and the 登記事項証明書. Confirm the exact attachment list with each office or your 税理士 (licensed tax accountant), as local offices occasionally request additional items.
2.2 青色申告の承認申請書 (Blue Tax Return Approval Application)
Blue return (青色申告, ao-iro shinkoku) status allows your company to carry forward operating losses for up to 10 years, among other accounting advantages. File by the earlier of: (a) the day before three months have elapsed since incorporation, or (b) the day before the end of your first fiscal year. For most companies this means a filing deadline of roughly 2 to 3 months post-incorporation, but the exact cut-off depends on your chosen fiscal year end. If you miss this deadline you can only apply for the following fiscal year. Confirm your specific deadline with your 税理士.
2.3 給与支払事務所等の開設届出書 (Payroll Office Opening Notification)
Required if you will pay any salary, including to the representative director. Submit to the district 税務署 within 1 month of the first salary payment or, if you intend to pay salaries, within 2 months of incorporation. This filing puts your company into the withholding tax system for income tax deducted from payroll.
2.4 源泉所得税の納期の特例の承認に関する申請書 (Withholding Tax Semi-Annual Payment Election)
By default, withholding tax (源泉所得税, gensen-shotokuzei) deducted from employee salaries must be remitted to the tax office monthly. For companies with fewer than 10 employees, a semi-annual remittance election is available. Once approved, payments are due in July (for January-to-June withholding) and January (for July-to-December withholding). This election is optional but reduces the administrative burden materially for small teams. Submit to the district 税務署; there is no strict deadline, but applying early ensures the first applicable payment period is covered.
3. Corporate Seals
Japan still operates on a registered seal system, and understanding the difference between your two primary seals matters before you open a bank account or sign your first contract. For a comprehensive treatment see the related post on Japan Corporate Seal (Hanko) Guide.
(a) 代表者印 (daihyosha-in, Representative Director Seal), also called 法人印 (Corporate Seal). This is the seal registered with the Legal Affairs Bureau at incorporation. It is used for contracts, notarial acts, and official filings requiring an authenticated impression. Its use carries the highest legal weight. Protect it accordingly.
(b) 銀行印 (ginko-in, Bank Seal). A separate, unregistered seal dedicated to banking transactions. Most companies have one made at incorporation and register it exclusively with their bank. Keeping the bank seal separate from the 代表者印 limits exposure if one is lost or misused.
Never conflate the two in instructions to staff or counterparties. A bank refusing to honor a transaction because the wrong seal was used is a real operational problem.
4. Bank Account Opening
Opening a corporate bank account is now the single most challenging operational hurdle for foreign-owned newly incorporated entities in Japan. Approval rates across all bank types, from megabanks to internet banks, are well below 50% for companies whose key persons (shareholders and representative director) do not hold Japan residency or a 経営管理 (Business Manager) visa.
Key factors that trigger rejection: foreign shareholders with no Japan address or visa, a representative director residing outside Japan, a registered address at a virtual office with no physical presence, and a business purpose that is difficult to verify locally.
The path that most consistently improves approval odds: every key person obtains a 経営管理ビザ (Business Manager Visa) and physically relocates to Japan. Without this, rejection should be treated as the default expected outcome.
For a full guide to the approval process, bank selection, and the shell company acquisition alternative for companies that cannot open fresh, see the related post on Japan Corporate Bank Account Guide.
5. Social Insurance Enrollment
健康保険・厚生年金保険 新規適用届 (Health Insurance and Employees Pension New Enrollment Notification)
Japan's corporate social insurance system is administered by the 年金事務所 (nenkin-jimusho, Pension Office / Japan Pension Service). If your company hires any employees, or if you as representative director will receive a salary, enrollment is mandatory from the day the employment or director compensation arrangement begins.
File the new enrollment notification at the 年金事務所 covering your registered address. Simultaneous filings are required for each covered individual: an enrollment application for each employee or compensated director, and an application to set the standard monthly remuneration. The pension office determines the initial premium bracket based on the declared monthly salary.
Key points:
- Enrollment is mandatory for all companies with employees. There is no size exemption.
- Directors receiving remuneration are also enrolled as a general rule.
- Both the employer and employee portions of the premium are deducted from payroll. Confirm the current contribution rates with your 税理士, as they adjust periodically.
6. Labor Insurance
Labor insurance in Japan comprises two separate systems, each administered by a different office, and each triggered by your first hire.
6.1 労働保険 関係成立届 (Labor Insurance Establishment Notification)
File at the 労働基準監督署 (Labor Standards Inspection Office) covering your workplace address. This establishes your company in the workers' compensation (労災保険, rosaiboken) and, for companies with employees, employment insurance system. Submit promptly after your first employee begins work. The inspection office will issue a labor insurance number (労働保険番号), which is needed for subsequent filings.
6.2 雇用保険 適用事業所設置届 (Employment Insurance Office Establishment Notification)
File at the ハローワーク (Hello Work, Public Employment Security Office) for your address. This registers your company for 雇用保険 (employment insurance), which covers unemployment benefits. Bring the labor insurance number issued by the inspection office. Individual employees are then enrolled via a separate per-employee enrollment form.
Both filings should be completed within 10 days of the first hire. Confirm exact deadlines with your 税理士 or 社会保険労務士 (sharoushi, Social Insurance and Labor Consultant).
7. My Number Collection
Once you have employees or pay director compensation, Japan's マイナンバー (My Number) system requires you to collect each individual's 12-digit personal identification number. My Number is required for:
- Year-end withholding tax summary sheets (源泉徴収票) submitted to the tax office
- Social insurance enrollment forms
- Employment insurance filings
Establish a secure intake and storage procedure before your first hire. Japan's 個人情報の保護に関する法律 (Personal Information Protection Act) and the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures impose strict limits on how My Number data may be collected, stored, and used. Do not request My Number for any purpose other than those specified by law.
8. Bookkeeping and Accounting Setup
Appoint a 税理士 (licensed tax accountant) before you make your first business transaction. A 税理士 is the only professional legally authorized to prepare and file corporate tax returns in Japan on a client's behalf. Their role extends beyond filing: they set up your chart of accounts, advise on the fiscal year end, handle monthly bookkeeping or review, and manage the ongoing interactions with the tax office.
Fiscal year end selection. Japan allows companies to set any month as their fiscal year end. Practical considerations include:
- Avoid March 31 if possible. It is the most common corporate year end in Japan, which means your 税理士 will be at peak capacity and government offices are congested.
- Align with your parent company's reporting cycle if consolidation is required.
- Leave enough months after incorporation to establish meaningful financial records before your first return is due.
Once set in your 定款, changing the fiscal year end requires a 定款 amendment and a separate tax notification. Choose deliberately.
Accounting software. Most Japan 税理士 offices work with freee, MFクラウド会計 (MoneyForward Cloud), or 弥生会計 (Yayoi). Confirm your 税理士's preferred platform before subscribing to a system they cannot connect to.
9. Sector-Specific Licenses and Permits
Incorporation does not automatically confer the right to operate in regulated industries. Before commencing business in any of the following sectors, the corresponding license must be obtained and will typically be issued in your company's name:
- 古物商許可 (Second-hand Goods Dealer Permit): Required for buying and selling used goods, including electronics resale.
- 宅地建物取引業免許 (Real Estate Brokerage License): Required for real estate sales agency and leasing brokerage.
- 旅行業登録 (Travel Business Registration): Required for operating as a travel agent.
- 酒類販売業免許 (Liquor Sales License): Required to sell alcohol.
- 食品営業許可 (Food Business Permit): Required for food manufacturing, processing, or catering; administered at the 保健所 (Public Health Center) level.
This list is illustrative, not exhaustive. If your business model involves a regulated activity, map the license requirement before your first transaction. Operating without the required license creates criminal exposure for the representative director personally, not just the company.
10. Import and Export Setup
If your business involves importing or exporting goods, two identifiers are foundational:
(a) Customs code (輸出入者コード, yushutsunyu-sha-kodo). Issued by Japan Customs (税関), this code identifies your company as a regular importer or exporter. NACCS (Nippon Automated Cargo and Port Consolidated System, 輸出入・港湾関連情報処理センター) uses it for electronic customs declarations.
(b) HS code determination. Every product category you import or export must be classified under the Harmonized System tariff schedule. The HS code determines the duty rate, applicable trade agreements, and whether any import license or inspection is required.
For companies whose Japan entity exists specifically to take on the importer-of-record role, additional regulatory steps apply. Aplash's IOR service addresses the full compliance structure for this model.
11. Annual Compliance Timeline
Once the post-incorporation filings are complete, the recurring annual compliance cycle begins. For a KK, this includes:
- 定時株主総会 (Annual General Meeting of Shareholders): Must be held within 3 months of fiscal year end under 会社法 (Companies Act). Directors are formally re-elected (if the term has expired) and financial statements are approved.
- 法人税申告 (Corporate Tax Return): Due within 2 months of fiscal year end, extendable by one month on application to the tax office. Both national and local returns are required.
- 登記事項の変更届 (Registry Updates): Any change to directors, registered address, paid-in capital, or 定款 must be filed with the Legal Affairs Bureau within 2 weeks of the change under 会社法.
For a GK, the annual meeting requirement does not apply (GKs do not have shareholders in the corporate law sense), but tax filing obligations are identical.
For the full annual compliance calendar covering both KK and GK, see the related post on Japan KK and GK Annual Compliance Guide.
Summary: Sequencing the First 90 Days
There is no single "right" order, but a practical sequence for a company with its first employees is:
(a) Collect 登記事項証明書 and 印鑑証明書 immediately after registration.
(b) Engage a 税理士 within the first two weeks.
(c) File the 法人設立届出書 to all three tax offices within 2 months.
(d) File the 青色申告の承認申請書 simultaneously or immediately after. Do not let the 3-month window pass.
(e) File the 給与支払事務所等の開設届出書 if any compensation will be paid.
(f) Enroll in social insurance at the 年金事務所 before the first salary payment.
(g) File labor insurance notifications at the 労働基準監督署 and ハローワーク within 10 days of the first hire.
(h) Collect My Number from all employees and directors receiving compensation.
(i) Obtain any sector-specific licenses before commencing the relevant business activity.
(j) Set up NACCS access and obtain your customs code if doing import/export.
Confirm all deadlines with your 税理士. Statutory windows are fixed, but the practical sequence and specific attachment requirements vary by local office and change over time.
Related Posts
- Japan Company Incorporation Guide for Non-Residents
- KK vs. GK: Choosing the Right Corporate Structure
- Japan Corporate Bank Account Guide
- Japan KK and GK Annual Compliance Guide
- Japan Corporate Seal (Hanko) Guide
- Japan Company Formation Cost Guide
How Aplash Can Help
Aplash is a regulatory strategy and market entry firm. Our role in the post-incorporation phase is on the regulatory and market-entry side: structuring import/export compliance, obtaining sector-specific licenses, navigating customs code registration, and coordinating with authorities on product regulatory requirements.
We do not act as a 税理士 or 社会保険労務士 and do not file tax or social insurance documents on your behalf. For those functions we refer clients to qualified professionals. What we do is ensure the regulatory layer is addressed correctly so your entity can actually operate in the market it was built for.
If you are still evaluating entity type, see our guides on KK vs. GK: Choosing the Right Corporate Structure and Japan Company Incorporation Guide for Non-Residents.
This article is for informational purposes only. It does not constitute legal, tax, or regulatory advice. Consult a qualified 税理士 (licensed tax accountant) and legal advisor for your specific situation.