Your company's honsho shozaichi (本店所在地) is not administrative housekeeping. It is a legally operative fact that bank compliance teams, Japan Customs, the Immigration Services Agency, and every tax authority in Japan anchor to your entity. When that address changes, a cascade of notifications is triggered across multiple authorities, with deadlines that are mandatory rather than advisory. This guide covers everything a foreign company owner needs to know before, during, and after moving a KK (株式会社) or GK (合同会社) to a new address.
Last Updated: May 2026 · Reading Time: ~10 min
Why Your Registered Address Is More Than a Mailing Label
Under Companies Act (会社法), the registered address of a KK or GK is a public-record fact. It appears on the touki jiko shomeisho (登記事項証明書), which is the authoritative identity document for your company. Every major institution that deals with your company pulls this certificate before transacting with you.
Bank accounts are opened against the registered address. Every subsequent KYC refresh cycle checks for material changes to the entity's registration profile, including address.
Japan Customs (税関) references your registered address when verifying your entity's identity as an importer. An address discrepancy between your customs registration and your current 登記事項証明書 creates a verification mismatch that delays import declarations.
The Immigration Services Agency (出入国在留管理庁 / ISA) requires holders of Business Manager (経営管理) status to maintain an actual place of business. A change in the company's registered address implicates the status conditions directly: the address on the residence card (在留カード) and the address of the company's office must align with the entity's registration.
Tax offices at the national level (税務署 / National Tax Agency) and local level (都道府県税事務所 / 市区町村) maintain separate registrations. An address change means notifying each office independently, including transferring your tax file when you cross prefectural lines.
The consequence of missing any of these notifications is not merely administrative inconvenience. Banks can freeze transactions pending updated KYC. Customs can reject import filings. The ISA can flag your company as no longer meeting the physical-presence requirement for business manager visa conditions.
Two Types of Address Change: Procedure Depends on Jurisdiction
The most important threshold question when moving your registered address is: are you staying within the same Legal Affairs Bureau (法務局, houmu kyoku) jurisdiction, or crossing into a different one?
Type A: Move Within the Same Legal Affairs Bureau Jurisdiction
This applies when you move within the same city, ward, or district covered by the same branch of the 法務局. For example, moving from one address in Shibuya-ku to another address in Shinjuku-ku (both within the Tokyo Legal Affairs Bureau's jurisdiction) is a Type A change.
Procedure:
(a) Pass a board resolution approving the address change. For a KK, this is a resolution by the board of directors (取締役会) or, if no board exists, by the sole representative director. For a GK, it is a resolution by the 社員 (members) unless the Articles of Organization (定款) delegates this authority to a managing member (業務執行社員).
(b) No 定款 amendment is required in most cases. If your 定款 states the address at the city or ward level only (e.g., "Osaka-shi, Osaka"), a move within the same city does not require a 定款 amendment because the 定款's address description remains accurate. If your 定款 states the full street address, a 定款 amendment is required even for an intra-jurisdiction move.
(c) File the change registration application (変更登記申請) with the 法務局 within two weeks of the resolution date. The Companies Act deadline (会社法) is strict. Late filings are permissible but trigger a minor penalty; the two-week window is binding.
(d) Registration tax (登録免許税): ¥30,000 for a KK. This is the same amount whether you move one block or to the other side of the same jurisdiction. For a GK, there is no registration tax on an address change filing (GK changes to registered information are tax-exempt for address-only moves).
Important note on figures: The ¥30,000 figure for KK intra-jurisdiction address changes is established under the Registration and License Tax Act (登録免許税法). Verify the current figure on the Ministry of Justice e-Gov portal before filing, as tax schedules can be revised by budget legislation. The figure provided here reflects the rate as understood at the time of writing.
Type B: Move Across Legal Affairs Bureau Jurisdictions
This applies when you move to a city or region served by a different 法務局 branch. For example, relocating from Osaka to Tokyo, or from Fukuoka to Nagoya, or even from central Tokyo (Tokyo Legal Affairs Bureau) to Yokohama (Yokohama Local Legal Affairs Bureau).
Procedure:
(a) Pass a board or member resolution approving the new address.
(b) Amend the 定款. Because the municipality of the head office changes, and the 定款 under 会社法第27条 must state the location of the company's head office, you must amend the 定款 to reflect the new location. For a KK, a 定款 amendment requires a shareholders' meeting (株主総会) special resolution (super-majority: two-thirds of votes represented, holding more than half of outstanding shares unless the 定款 provides stricter requirements). For a GK, all members must consent unless the 定款 specifies otherwise.
(c) File simultaneously at both the current 法務局 (閉鎖登記 / closing registration at the old office) and the new 法務局 (新設登記 / new registration at the new office). In practice, a shihoshoshi, Judicial Scrivener (司法書士) handles this dual-jurisdiction filing coordination and timing.
(d) Registration tax: ¥60,000 total for a KK: ¥30,000 to the old jurisdiction's 法務局 and ¥30,000 to the new jurisdiction's 法務局. For a GK, the address change itself carries no registration tax, but the 定款 amendment and concurrent registry changes may attract fees depending on scope. Confirm with your 司法書士.
(e) The two-week filing deadline runs from the date of the shareholder resolution (not the date you physically move), so plan the resolution timing to allow the 司法書士 adequate time to prepare the dual-jurisdiction filings.
Step-by-Step Procedure Checklist
The following sequence applies to a complete address change for a foreign-owned KK relocating across jurisdictions (the most complex scenario). Simpler moves omit the starred steps.
Step 1: Secure the new address Obtain a signed lease in the company's name. For a virtual-to-real migration, ensure the lease is exclusive or at minimum a fixed-term office lease agreement (事務所賃貸借契約) you can present to the bank, ISA, and tax office. Mail-forwarding contracts alone do not satisfy bank or immigration requirements.
Step 2: Board or member resolution Document the resolution formally with the date and signatures. The resolution must clearly state the new address in full. Keep a certified copy for the registration filing.
Step 3: Shareholder resolution for 定款 amendment (Type B only) Hold a extraordinary general meeting (臨時株主総会) or obtain written consent from all shareholders (同意書 method if 定款 permits). Record minutes in Japanese. Minutes must be retained for ten years at the registered office under 会社法.
Step 4: Retain a 司法書士 A licensed 司法書士 prepares the application for change registration (変更登記申請書), the new 定款 draft, and all ancillary filings. Expect fee ranges of approximately ¥50,000 to ¥150,000 depending on complexity (intra-jurisdiction simple move versus cross-prefecture 定款 amendment). Figures are indicative; obtain a written quote per engagement.
Step 5: File with the 法務局 within two weeks For Type B, coordinate simultaneous filing at both the old and new 法務局. The new 登記事項証明書 reflecting the changed address will issue typically within one to two weeks after filing acceptance.
Step 6: Notify the National Tax Office (税務署) Submit a notification of relocation of salary payment office (給与支払事務所等の開設・移転・廃止届出書) and an change notification (異動届出書) to both the old tax office and the new tax office. The deadline is typically within one month of the address change.
Step 7: Notify the local tax authorities Notify the prefectural tax office (都道府県税事務所) and the 市区町村 (municipal) tax office of the new address. For a cross-prefecture move, notify both the outgoing prefecture and the incoming prefecture. Failure to notify can result in tax notices being sent to the old address, which you may not receive.
Step 8: Notify the social insurance and labor offices Submit change notifications to the Japan Pension Service (日本年金機構) and Japan Health Insurance Association (全国健康保険協会) if your company has employees enrolled. If you cross prefectural lines, your health insurance (健康保険) file may need to be transferred between regional offices. The labor insurance (労働保険) file at the Labour Bureau (労働局) also requires a relocation notification.
Step 9: Update the 法人番号 registration (corporate number) The National Tax Agency's Corporate Number Publication Site (法人番号公表サイト) auto-updates from the 法務局 registration data, but allow several weeks for this to propagate. Confirm the update before using the corporate number on new filings.
Step 10: Notify your bank Provide your bank with a copy of the new no older than three months (登記事項証明書), the new lease agreement, and complete any internal address change form the bank requires. See the bank account section below for detail.
Virtual Office to Real Office: What Changes
Moving from a virtual office (バーチャルオフィス) to a physical office is one of the most common address changes among foreign-owned KK and GK. The motivation is usually one of three things: preparing a 経営管理 visa application, satisfying a bank's physical-presence requirement during KYC refresh, or scaling operations that genuinely need a dedicated space.
This move is procedurally identical to any other address change from the company's perspective (board resolution, 法務局 filing, multi-authority notifications). The substantive difference is what the change unlocks at each authority.
At the bank: Virtual-office-registered accounts are often approved conditionally, with a note in the bank's internal file flagging the address type. When you move to a physical office, proactively notify the bank, provide the new 登記事項証明書, and supply a copy of the lease. Some banks use this moment to conduct a full KYC refresh, which means supplying updated identification documents for all directors, shareholders, and beneficial owners. Prepare these in advance. Transitioning from an internet bank to a megabank or regional bank is a separate question from an address change: the address is one factor in the bank's assessment, but business history, transaction patterns, and the identity of shareholders remain independent considerations.
At Japan Customs: If your company is registered as an importer (輸入者符号 / importer code), update your importer information with Japan Customs via your customs broker (通関業者). The address on file must match the current 登記事項証明書. A mismatch triggers a declaration-level inquiry.
For the 経営管理 visa: A physical office with an exclusive lease in the company's name is a prerequisite for the Business Manager (経営管理) visa under Immigration Control Act (出入国管理及び難民認定法) and the ISA's published administrative standards. Moving from a virtual to a physical office should be the first concrete action you take before any visa application or renewal. The ISA conducts address verification during initial applications and at renewal. A signed lease, utility setup confirming physical use, and a company nameplate at the entrance are each standard evidence elements.
Bank Account Impact: KYC Notification Is Not Optional
When your registered address changes, you are contractually and practically obligated to notify your bank. Most corporate account agreements include a clause requiring notification of any material change to the entity's registration information within a specified period (commonly 14 to 30 days). Failure to notify is a breach of the account agreement and can result in the bank suspending online banking access or flagging the account during its periodic AML review cycle.
What to prepare when notifying the bank:
(a) New issued within three months of the date of notification (登記事項証明書).
(b) New lease agreement or proof of occupancy for the address you are registering.
(c) Updated representative director identification documents, if any have expired since account opening.
(d) Completed internal bank form for entity change notification (each bank has its own format; request this from the branch or relationship manager in advance).
For companies that opened their accounts under a virtual office address and are now presenting a physical office, expect the bank to treat this as a partial KYC re-verification, not just an address update. Megabanks in particular use address change filings as a trigger to review whether the entity meets their current KYC standards. If beneficial ownership has changed since account opening, disclose that simultaneously rather than waiting for the bank to discover it.
For companies with multiple bank accounts: notify each bank independently. There is no central notification system: the 法務局 registry change does not automatically propagate to your banks.
Impact on 経営管理 Visa Holders
If any director, representative director, or officer of your company holds Business Manager (経営管理) status, an address change at the company level creates two distinct notification obligations.
First, the company's address change at the 法務局 must be completed and reflected in the updated 登記事項証明書. This is a prerequisite before approaching the ISA with any residency-related matter.
Second, the visa holder must notify the ISA of the change in the company's business address through the relevant notification procedure. This is separate from the notification obligation that arises when the individual changes their own home address (which triggers a 市区町村 resident registration update and 在留カード address change at the post office or ward office within 14 days).
For a Type B cross-jurisdiction company relocation, the ISA may treat the relocation as a material change in the conditions under which the 経営管理 status was granted, particularly if the company was originally approved for a specific city and business context. It is prudent to prepare an updated business plan and supporting documents showing the company's continued compliance with the ¥30,000,000 capital requirement (post-October 2025 reform) and the physical-office and employee requirements at the new address, even if a formal re-application is not technically triggered.
Where the company relocation coincides with a visa renewal cycle, address the move explicitly in the renewal application package rather than leaving the change to be discovered by the ISA during document review.
Timeline and Cost Summary
The following reflects a typical cross-jurisdiction KK relocation with 定款 amendment.
Total elapsed time: approximately four to eight weeks from resolution to receipt of the new 登記事項証明書 and completion of all authority notifications.
Component breakdown:
(a) Board resolution and shareholder meeting preparation: one to two weeks (depending on scheduling and whether written consent is used).
(b) 司法書士 filing preparation: one to two weeks after documents are supplied.
(c) 法務局 processing time: approximately one to two weeks after filing acceptance.
(d) Downstream authority notifications (tax offices, social insurance, bank): can run in parallel with the 法務局 filing but most authorities require the new 登記事項証明書 as supporting evidence, so budget one to two weeks post-issuance.
Direct costs (KK cross-prefecture move):
(a) registration tax (登録免許税): ¥60,000 (¥30,000 per jurisdiction).
(b) 司法書士 fee: approximately ¥80,000 to ¥150,000 depending on scope and firm. Obtain a written quote.
(c) 定款 amendment documentation, certified copies, and incidentals: ¥5,000 to ¥20,000.
(d) Bank KYC re-verification: no direct cost, but staff time and document preparation cost should be budgeted.
Figures are informational estimates based on market understanding. Actual amounts may differ; verify with your 司法書士 before proceeding.
Common Mistakes to Avoid
Missing the two-week 法務局 filing deadline. The deadline runs from the resolution date, not the physical move date. Companies that wait until after they have physically relocated and then try to calculate the filing window from the move date often discover they are already outside the statutory period.
Failing to amend the 定款 when required. Moving across Legal Affairs Bureau jurisdictions without amending the 定款 is a procedural error that the 法務局 will flag and that will need to be corrected at additional cost. Check your current 定款 language before assuming no amendment is needed.
Notifying only the 法務局 and ignoring downstream authorities. The 法務局 filing is the start of the process, not the end. Tax offices, social insurance bodies, and the bank each require independent notification. None of these are triggered automatically by the 法務局 change.
Using the old 登記事項証明書 after the change is registered. The moment the 法務局 issues the new certificate, the old one is superseded. Using an outdated certificate in bank or customs submissions creates verification failures.
Forgetting that the corporate seal (法人印鑑) registration is address-linked. Your representative seal (代表者印) is registered with the 法務局 at the current address. For a Type B cross-jurisdiction move, the seal card (印鑑カード) issued by the old 法務局 is cancelled, and a new one must be obtained from the new 法務局. This has downstream effects on any document that requires an seal certificate (印鑑証明書): banks, notaries, and contract counterparties that rely on your current 印鑑証明書 will need a freshly issued one from the new jurisdiction.
Not updating the importer code (輸入者符号) with Japan Customs. If your company is an active importer, a registered-address mismatch between the customs system and the 登記事項証明書 can cause import declaration rejections. Update proactively rather than waiting for a customs officer to flag the discrepancy during clearance.
For 経営管理 visa holders: treating the company address change as unrelated to visa conditions. As described above, the physical office address is a substantive condition of the 経営管理 status. A company relocation that does not maintain an appropriate physical office at the new address can impair visa renewal prospects.
When to Engage a 司法書士
A Judicial Scrivener (司法書士) is the licensed professional who prepares and files 法務局 registration documents. Foreign company owners should engage one for any address change involving: a cross-jurisdiction move, a 定款 amendment, or dual-jurisdiction filings. Simple intra-jurisdiction moves with no 定款 amendment can technically be self-filed, but the precision required in the 変更登記申請書 means errors are common without professional preparation.
When selecting a 司法書士, confirm they have experience with foreign-owned entities and can coordinate the downstream notifications, not just the 法務局 filing. Regulatory strategy for the bank, immigration, and customs impacts sits outside the 司法書士's scope; that is where advisory support from a firm like Aplash is relevant.
Conclusion
A registered address change for a Japan KK or GK is a legally defined procedure with hard deadlines, registration costs, and notification obligations spanning at minimum four separate government authorities. The Companies Act framework is clear on what is required; the complexity lies in executing all components in the right sequence. The two-week 法務局 filing window starts running from the resolution date. The 定款 amendment requirement depends on your current 定款 text and whether you are crossing Legal Affairs Bureau jurisdictions. The bank, tax offices, social insurance bodies, and Japan Customs each require independent notification. For 経営管理 visa holders, the company's address is a substantive condition of their status, not an administrative detail.
Plan the move in the correct order: resolution and 定款 amendment first, 法務局 filing before the two-week deadline, new 登記事項証明書 in hand before presenting to other authorities.
This article is informational only and does not constitute legal, tax, or regulatory advice. Consult a qualified advisor before acting on the content. Last updated: May 2026.