Insights & Guides
Practical knowledge on Japan market entry — from company setup and visas to trade logistics and branding.
Does a Japan Contract Need a Withholding Tax Gross-Up Clause?
Yes, in most cross-border Japan contracts where a Japan-based party pays fees, royalties, or interest to a non-resident counterparty. The payor must withhold Japan income tax at source before the...
What Is Japan's Effective Corporate Tax Rate for a Foreign-Owned SME in 2026?
A foreign-owned small or medium enterprise (SME) in Japan pays a combined effective corporate tax rate of roughly 30 to 35 percent on taxable income once national corporate tax, local enterprise...
Does Japan Require Country-of-Origin Marking? (2026)
No. Japan has no single general statute requiring "Made in [Country]" marking on imported goods at the point of customs clearance, unlike the United States marking regime under 19 CFR Part 134....
Can You Classify a Tool Set Under One Japan HS Code?
Sometimes, but not automatically. Heading 8206.00 lets an importer declare a boxed set of hand tools under one line only when every constituent falls within headings 82.02 to 82.05. The moment the...
How Long Is a Japan Certificate of Eligibility (COE) Valid?
A Certificate of Eligibility (在留資格認定証明書) is valid for three months from its issue date. The holder must present it at a Japanese embassy or consulate abroad to obtain the matching visa, then enter...
Does a Japan KK With Only One Director Have to Enroll in Shakai Hoken in 2026?
Yes. A Japanese kabushiki kaisha (株式会社, KK) that pays its representative director any salary becomes a jigyosho (事業所, place of business) subject to mandatory enrollment (強制適用, kyosei tekiyo) in...
Can You Use a Pure Agent to Import Into Japan Without Taking Title? (2026)
No. Japan has no legal category for a pure import agent who is not the importer and holds no title to the goods. The Customs Act (関税法) puts duty liability and disposition authority on the importer...
Does a Japan Bulk Export Licence Require a Compliance Programme (CP)? (2026)
Only some of Japan's bulk export licences require a Compliance Programme, CP (コンプライアンス・プログラム). The basic General Bulk Licence (一般包括輸出許可) runs a simpler no-CP route: registering a compliance...
Does Buying a Dormant Japan Company Trigger an AML Red Flag? (2026)
Yes, the specific pattern of a dormant company changing hands, together with a change of representative director, a change of beneficial owner, and a change of registered address inside one...
Which Banks Can Actually Pay Japan Customs Duty Directly for an IOR? (2026)
Only a bank on NACCS Center's published list of participating financial institutions can pay Japan customs duty and import consumption tax by direct debit at declaration time. Most Japanese...