よくある質問

Not necessarily. Depending on your objective, you may be able to trade into Japan via IOR/ACP without a local entity, employ staff through an EOR arrangement, or test the market under a representative structure. Incorporation becomes necessary when you require a visa, want to open a corporate bank account in Japan, or are pursuing a long-term operational presence. We assess the right entry structure based on your timeline, sector, and capital position.

A representative office cannot engage in commercial transactions – it is for market research and liaison only, and offers no visa pathway. A branch office can conduct business but the parent company bears full legal liability. A subsidiary (KK or GK) is an independent Japanese legal entity, limits parent liability, and is the only structure that qualifies for the Business Manager Visa. Each has distinct tax and registration implications.

The three most consistent failure points we see are:

① Underestimating the documentation burden – Japanese authorities expect thorough, certified, and formally structured submissions.

② Incorrect entity structure for the intended visa or trade activity.

③ Non-compliance with post-registration obligations such as social insurance enrollment, tax filing deadlines, and employment contract requirements. Most failures are avoidable with proper preparation.

Our engagement model is structured so that client-facing coordination happens from Hong Kong or remotely, while on-the-ground Japan execution is handled by our Japan-based operational teams. Legal filings are executed by our licensed professionals in Japan. This means you have a single English-language point of contact managing a multi-jurisdiction workflow – without needing to coordinate separate firms across each market yourself.

Japan-side services are executed in coordination with licensed administrative scriveners (行政書士) for visa and government applications, judicial scriveners (司法書士) for company registration and legal filings, certified public accountants (公認会計士) for audit and financial matters, and tax accountants (税理士) for ongoing tax compliance. We coordinate these professionals as part of a managed engagement rather than referring you to them independently.

Yes, within the scope of the relevant licensed professional. Administrative scriveners can file and correspond with immigration authorities and other government offices on your behalf. Judicial scriveners handle court and registration bureau filings. All government communications are managed in Japanese by the appropriate licensed party, with translated summaries provided to you.

The Privilege Program is a tiered membership providing priority processing, a dedicated account manager, preferred pricing across all service lines, and access to Aplash's partner network – including introductions to Japanese regional banks, compliant office providers, and specialist legal and tax professionals. It is designed for clients with ongoing or multi-service engagements.

All client information is subject to strict confidentiality obligations. We do not share client details, business plans, financial information, or transaction structures with third parties without explicit written consent. Where licensed professionals are involved, they are also bound by their respective professional confidentiality obligations under Japanese law.

This varies significantly by structure. A Business Manager Visa via KK incorporation (¥30M capital, physical office, staff) involves Aplash professional fees from US$6,300, plus government registration fees, capital injection of ¥30M (which remains as working capital), physical office costs, and ongoing compliance costs. IOR/ACP for trade without incorporation starts significantly lower. We provide itemized cost estimates during the initial consultation so there are no structural surprises.

① Trade operation using IOR/ACP: 2–4 weeks.

② Company incorporation without visa: 4–8 weeks.

③ Full Business Manager Visa with incorporation: approximately 9 months end-to-end.

④ HSP or J-Skip Visa transitions for existing Japan residents: 2–4 months. Timelines are driven primarily by Japanese government processing, not by our preparation time.

Yes. We have handled engagements across fintech, medical devices, food and beverage, IT/telecom, retail, and professional services. Regulated industries in Japan typically require sector-specific licensing (e.g., FEFTA notification for financial services, Pharmaceutical and Medical Device Act compliance for healthcare products) in addition to standard incorporation or immigration procedures. We assess licensing requirements as part of the initial engagement scoping.

Yes. Opening a Japanese corporate bank account as a foreign-owned entity is non-trivial – many regional and national banks decline newly incorporated foreign-owned companies without established relationships or trading history. We facilitate introductions to bank partners who are familiar with foreign-owned KK/GK structures and can navigate the documentation requirements.

Yes. Japan has ongoing compliance obligations that are more demanding than many other jurisdictions: annual tax filings, social and employment insurance obligations, visa renewal compliance checks, corporate registration updates, and – for certain structures – statutory audit requirements. We offer retainer-based compliance support so that post-setup obligations do not fall through the cracks.

The absolute minimum is a registered branch office with a Japan-based representative. However, this carries full parent liability and does not qualify for visa status. A GK (合同会社) with a single member-manager can be registered at lower cost and faster than a KK, and qualifies for Business Manager Visa purposes if all other criteria are met. We advise on the appropriate minimum structure based on your specific use case.

Yes. We regularly engage with clients mid-process – including companies that have incorporated but have not yet achieved visa approval, businesses that received a rejection and need to understand why, and importers who have encountered customs compliance issues. We conduct a diagnostic review of the existing situation before advising on remediation.

We conduct standard KYC (Know Your Customer) checks on all clients as part of our onboarding process. For immigration services, we review the factual basis of all claims made in applications before submission. For trade services, we conduct product compliance screening before proceeding with import documentation. We do not file applications or initiate processes we assess as materially misrepresented.

Fixed-fee project pricing for defined deliverables (incorporation, visa application, ACP registration), and monthly retainer pricing for ongoing advisory and compliance. All fees are quoted in writing before engagement. Japanese government fees are itemized separately and passed through at cost. There are no success fees on visa applications – we do not condition our fee on outcomes.

Company dissolution in Japan is a structured legal process – it cannot simply be abandoned. Dissolution requires a formal liquidation procedure, tax clearance, deregistration, and – if you hold a Business Manager Visa – notification to immigration authorities. We manage the dissolution process and advise on the implications for visa status and any residual Japanese tax obligations.

Yes. Our engagement model is designed for clients who have no prior Japan experience, no existing Japanese contacts, and no Japanese language capability. We handle the full workflow from initial structuring advice through to operational setup, with translated documentation and English-language coordination throughout.

Contact us at support@aplash.io or through the Contact page on aplash.io. The initial consultation is complimentary and covers an assessment of your situation, a recommended service pathway, and a transparent fee estimate. No retainer or commitment is required before the consultation.

Yes. Our client base ranges from individual entrepreneurs applying for their first Japan visa to multinational corporations setting up regional subsidiaries or pursuing M&A. The documentation burden is the same regardless of company size – what differs is the complexity of the business plan, the staffing structure, and the capital position.

As of October 2025, virtual office addresses are no longer accepted for Business Manager Visa purposes. A physical commercial office – with a verifiable lease agreement and actual business activity – is mandatory. We work with compliant office providers across Tokyo, Osaka, and Fukuoka for clients who need a solution quickly.

Yes. While much of our client communication occurs in English and Chinese, our Japan-based team operates fully in Japanese. Japanese nationals or long-term Japan residents who need immigration, legal, or corporate support are serviced directly in Japanese where preferred.

Japan's immigration, customs, and corporate regulations change with some regularity – the October 2025 Business Manager Visa reform being a recent example. We monitor Ministry of Justice, Japan Customs, and relevant agency publications on an ongoing basis and update our service procedures accordingly. Clients on active engagements are notified of changes that materially affect their situation.

Yes. The initial consultation is complimentary regardless of whether you proceed. We use it to understand your situation and provide honest guidance – including cases where Japan entry may not be the right move at your current stage. We prefer to advise accurately upfront rather than over-promise at the consultation stage.

Yes. Aplash serves businesses across North America, Europe, Australia, and Asia. Our client-service teams are in Singapore, Hong Kong, and Osaka, with coordination available in English, Japanese, and Chinese. For IOR/ACP and trade compliance services, the route is structured around your Japan import or export facts, not your location.

The October 16, 2025 revision introduced the following substantive changes:

• Minimum capital raised from ¥5M to ¥30M
• At least one full-time employee is now mandatory. The employee must hold a qualifying Japanese status: Japanese national, Special Permanent Resident, Permanent Resident, Long-Term Resident (定住者), or Spouse/Child of a Japanese National or Permanent Resident
• Virtual office addresses are prohibited – a physical commercial office with a verifiable lease is required
• The applicant or an eligible full-time employee must document B2-equivalent Japanese capability
• The applicant must demonstrate at least 3 years of business management experience, or alternatively hold a Master's degree or higher in a relevant field
• The business plan must be certified by a licensed Japanese professional (CPA / 公認会計士, tax accountant / 税理士, or SME management consultant / 中小企業診断士). Existing visa holders have a 3-year transitional period until October 16, 2028 to meet the new requirements.

The Business Manager Visa requires that you are actively managing the company – it is not an investor visa. Passive capital injection without demonstrated management activity is grounds for rejection. The application requires a credible business plan, evidence of ongoing business operations, and your role as the active representative. If full-time management is not feasible at this stage, the Startup Visa or a phased approach may be more appropriate.

The official HSP system has three categories, but Aplash supports only HSP(i)(c), advanced business management, for founders and company executives. The HSP(i)(c) table can award points for education, business-management experience, annual remuneration, age, qualifications, Japanese ability, and eligible bonus criteria. The applicant must also perform the qualifying activity and document at least 70 points. A person who maintains 80+ points for 1 year, or 70–79 points for 3 years, may become eligible to make a separate permanent-residence application.

J-Skip (特別高度人材 / Special Highly Skilled Professional) officially has several fixed pathways and does not use an HSP points calculation. Aplash supports only its advanced business-management route:

• At least 5 years of relevant business-management or administration experience.
• Annual remuneration of at least ¥40,000,000 and a qualifying advanced business-management activity in Japan. A qualifying holder may become eligible to apply for PR after 1 year. Permanent residence is a separate application and approval is not automatic. Academic-research and technical-employment J-Skip cases are outside Aplash's service scope.

The COE (在留資格認定証明書) is issued by the Immigration Services Agency of Japan before you enter the country on a visa – it certifies that you meet the requirements for the requested status of residence. Processing takes 4–7 months because the Immigration Services Agency reviews the entire application on the merits, including the business plan, capital evidence, office documentation, and employment structure. It is the substantive gatekeeping step in the Business Manager Visa process.

Yes. The Immigration Services Agency exercises discretionary judgment on the credibility and viability of the business. A technically compliant application can be rejected if the business plan is assessed as lacking credibility, if the capital structure raises concerns, or if the operational setup appears artificial. This is why preparation quality – particularly the certified business plan and the coherence of the overall application – materially affects outcome.

Most legitimate commercial activities qualify. There are no categorical sector exclusions, but the business must be legal under Japanese law, must operate commercially (not as a shell or holding vehicle), and must have a credible revenue model. Immigration authorities scrutinize businesses that appear to exist solely for visa purposes. We review the business concept during the consultation and advise on how to present it appropriately.

Japan's Business Manager Visa requires that the Japanese company itself is the business – not a subsidiary of a foreign operation with no real Japan activities. The company must have Japanese operations, staff, and revenue activity. A holding company structure or a company that merely invoices through Japan is unlikely to qualify. We advise on how to structure Japan-based commercial activity appropriately for your situation.

Eligible spouses and children may apply for dependent status. A dependent spouse needs separate permission to work and is generally limited to 28 hours per week. HSP and J-Skip holders may have additional spouse provisions for specified professional activities under separate conditions. Children may attend Japanese public or private schools.

Japan's Startup Visa (スタートアップビザ) is a 2-year preparatory visa available in specific designated municipalities for entrepreneurs who cannot yet meet the Business Manager Visa capital requirements. It is not issued nationally – availability depends on local government participation. It provides time to develop the business before transitioning to a full Business Manager Visa. Whether it is viable depends on your location preference, business type, and capital timeline.

Based on our case experience:

• Insufficient business plan credibility – the plan lacks specificity, market analysis, or financial projections
• Capital injection irregularities – funds cannot be traced to a legitimate source
• Non-compliant office – virtual, shared-coworking, or residential addresses
• Absence of verifiable full-time Japanese staff
• The applicant's role as manager is not clearly demonstrated. Each of these is preventable with thorough preparation.

The ¥30M registered capital is working capital in the Japanese company – it is not locked in a segregated account and can be used for legitimate business expenses (office rent, salaries, operations). However, it must be demonstrably present in the company bank account at the time of the COE application. Using the capital before the visa is approved – leaving the account balance materially below the registered capital – creates a compliance risk.

Yes. Status-of-residence changes can be filed from within Japan at the local immigration office. The key difference from the COE process is that you do not leave Japan – you apply directly for a status change. Processing timelines are broadly similar. You must maintain legal status throughout the process and cannot begin paid business activities under the new status until it is granted.

Renewal requires demonstrating that the business has been operating in compliance with all requirements: tax filings must be current, social and employment insurance must be enrolled, the office must still be a qualifying physical location, and the full-time staffing requirement must be maintained. Renewals are denied most commonly due to: lapsed tax filing, lapsed social insurance, or the business having ceased actual operations. We provide pre-renewal compliance checks as part of our ongoing support.

The available periods of stay are 5 years, 3 years, 1 year, 6 months, 4 months, or 3 months. Immigration determines the period granted from the application and circumstances. Renewal and any later period depend on continued qualifying activity, compliance, and the evidence submitted; a longer period is not automatic.

Yes, but it is longer than the HSP/J-Skip pathway. Standard PR eligibility requires 10 years of continuous Japan residence, with at least the most recent 5 of those years held under a work-type status of residence (the Business Manager Visa qualifies as a work-type status). Business Manager Visa holders applying on the standard pathway must therefore accumulate 10 years of continuous residence before filing, and additionally must have held a 3-year or 5-year period of stay at the time of application. There is no points-based accelerated pathway specific to Business Manager Visa holders – for faster PR, the HSP or J-Skip route is preferable if you qualify.

Core documentation includes: passport and identification, Articles of Incorporation and registration certificate, capital injection evidence (certified bank statements), physical office lease agreement, certified business plan, employment contract for the full-time Japanese staff member, and financial projections. All documents in foreign languages require certified Japanese translation. We prepare, review, and certify the complete documentation package.

No. Visa approval is determined by the Immigration Services Agency of Japan, which exercises independent discretionary judgment. We do not, and would not, represent any guarantee of outcome. What we can represent is that applications prepared through our process are thoroughly reviewed for compliance before submission, and that our preparation materially reduces the risk of rejection due to documentation deficiencies.

At ¥8M annual salary, the points from income alone are approximately 25 points. To reach 70 points, you would need to compensate with academic background (PhD adds 30 pts, Master's adds 20), work experience, age, and Japanese language ability. A ¥8M salary with a Master's degree, 7+ years of experience, and JLPT N2 can reach 70+ depending on age. We run a precise points calculation during the initial consultation.

Japan introduced a Digital Nomad Visa (デジタルノマドビザ) in 2024, allowing remote workers employed by overseas companies to stay in Japan for up to 6 months. Requirements include: income of ¥10M+ per year, a valid contract with an overseas employer, health insurance coverage, and residence in one of the eligible countries with which Japan has a relevant agreement. It does not allow work for Japanese companies or self-employment within Japan.

Many preparation steps can be coordinated from overseas, including document review, company-establishment support, office arrangements, and preparation of the Certificate of Eligibility application. Identity checks, banking, signatures, entry, or case-specific government requests may still require the applicant's participation or presence.

If the business ceases operations, your Business Manager Visa basis is materially compromised. Immigration authorities expect active business activity to continue throughout the visa period. Voluntary dormancy without notification, lapsed tax filings, or visible cessation of business activity are grounds for renewal denial or revocation. If you are considering winding down, we advise on the proper exit procedure, including visa status implications and dissolution process.

Yes. Japan imposes no nationality restrictions on share ownership in a KK (株式会社) or GK (合同会社). A foreign national can be the sole shareholder and director of a Japanese company. The Business Manager Visa requires, however, that the representative is actively managing the business and that there is a full-time Japanese-qualified employee – the 100% foreign ownership itself is not a disqualifying factor.

Both qualify for the Business Manager Visa. The KK is Japan's equivalent of a joint stock company – more recognized internationally, with greater administrative requirements and higher registration costs. The GK is structurally simpler and less expensive to register, but may carry less institutional credibility in certain contexts (banking, enterprise contracts). For visa-only purposes, both are equally valid. We advise on the appropriate choice based on your commercial context, not just the visa application.

Ongoing obligations include: corporate income tax filing (annually), consumption tax filing (quarterly or annually depending on turnover), social insurance enrollment and contributions for employees, employment insurance, annual changes to company registration if directors or addresses change, and maintenance of the physical office. Any material changes to the business structure – capital reduction, change of representative, or cessation of the full-time staff requirement – must be managed carefully to preserve visa renewal eligibility.

The October 16, 2025 revision introduced the following mandatory requirements, all of which must be met simultaneously:

• Minimum company capital of ¥30,000,000
• At least one full-time employee holding a qualifying Japanese status – Japanese national, Special Permanent Resident, Permanent Resident, Long-Term Resident (定住者), or Spouse/Child of a Japanese National or Permanent Resident
• A business plan certified by a licensed professional (中小企業診断士, 公認会計士, or 税理士)
• An independent commercial office with a verifiable lease – no home offices or virtual addresses
• The applicant must have at least 3 years of business management experience, or alternatively a Master's degree or higher in a relevant field
• The business must be capable of operating in Japanese, either through the representative or an employee. Existing visa holders have a 3-year transitional period until October 16, 2028 to achieve full compliance.

For the founder cases Aplash supports, J-SKIP advanced business management is a non-points route requiring 5+ years of relevant management experience, ¥40M+ annual remuneration, and a qualifying Japan activity; an eligible holder may apply for PR after 1 year. HSP(i)(c) requires the advanced business-management activity and 70+ points; a qualifying person may apply for PR after 1 year at 80+ points or 3 years at 70–79. Business Manager status is company-led and, under the October 2025 rules, requires ¥30M in qualifying business assets, eligible staff, Japanese capability, an appropriate office, and professional review of the plan. All PR and family provisions remain subject to separate conditions.

A qualifying J-SKIP holder may become eligible to apply for Permanent Residency after 1 year. A qualifying HSP applicant who has maintained 80 or more points for 1 year may also apply. This is an eligibility period, not guaranteed approval: permanent residence is a separate application assessed against its full requirements, and processing time varies.

ACP (税関事務管理人), appointed under Article 95 of Japan's Customs Act (関税法), is the Japan-resident representative that a non-resident foreign company must formally designate in order to be recognised as the Importer of Record. Without an ACP appointment, a foreign company with no Japanese residence or office cannot be listed on a Japanese customs declaration as the importer. Note that the ACP is distinct from a customs broker (通関業者), which is a licensed filing agent; the ACP is a legal representative for customs and tax matters, not a broker.

No. Under Japanese Customs Law, the Importer of Record must have either a Japanese address or an appointed ACP. A foreign company without a Japanese entity cannot be listed as the IOR on customs declarations without first completing the ACP registration process. Attempts to import without this structure result in customs clearance failure and goods being held or returned.

ACP registration timing is case-specific: the customs office, the completeness of your evidence, product controls, and broker readiness all determine it, and we do not promise a fixed government processing time. Required documents include: Power of Attorney from the foreign company, company registry extract, a declaration of the customs valuation methodology, a catalog or description of the import goods, and a logistics/trade flow document. Aplash prepares and reviews all documentation before submission to Japan Customs.

ACP registration covers the importing entity, not individual product lines. Once registered, your company can import across product categories – subject to any product-specific licensing or certification requirements that apply independently under Japanese law (e.g., PSE certification for electronics, FOSHU approval for functional foods). The ACP registration does not need to be renewed per shipment or per product category.

Japan Customs uses the transaction value method as the primary basis for customs valuation – the price actually paid or payable for the goods in a sale for export to Japan. However, transfer pricing between related parties (e.g., a parent company shipping to its own Japanese subsidiary or IOR) receives heightened scrutiny. Declaring an artificially low transfer price to reduce customs duties is a compliance risk. We advise on appropriate customs valuation documentation as part of the IOR setup.

Customs duties are applied at rates determined by the product's HS (Harmonized System) code and are payable at the time of import. Consumption tax at 10% is applied on top of the customs value plus duties and is also payable at import. As your IOR, Aplash pays both at import and invoices these costs back to your company. Japan has multiple EPA/FTA agreements (with ASEAN, Australia, EU, UK, and others) that may reduce or eliminate applicable duties depending on your goods' country of origin.

Japan and China do not have a bilateral FTA. Goods of Chinese origin are subject to Japan's standard MFN (Most Favoured Nation) tariff rates unless a regional agreement applies (e.g., RCEP, which includes both Japan and China, applies reduced rates for eligible goods with appropriate certificates of origin). We assess applicable duty rates and preferential tariff eligibility for your specific HS codes during onboarding.

Electronics and electrical appliances must comply with Japan's PSE (Product Safety of Electrical Appliance and Material) law. Products are divided into two categories:

• Specified (菱形PSE mark) – requiring third-party testing and certification
• Non-specified (丸形PSE mark) – permitting self-declaration after internal testing. Importing non-compliant electronics without the appropriate PSE mark is a violation of the Electrical Appliance and Material Safety Act and exposes the IOR to liability. We review certification requirements for your product category before proceeding.

Yes, but food imports are subject to inspection by Japan's Ministry of Health, Labour and Welfare (MHLW) under the Food Sanitation Act. Every shipment must be accompanied by a notification of import (食品等輸入届出), and goods may be subject to random or targeted inspection. Certain additives, pesticide residues, and packaging materials must comply with Japan-specific standards that differ from Codex or EU/US norms. We assess food category compliance requirements before import commences.

Japan Customs may detain shipments for physical inspection, documentation deficiencies, or suspected non-compliance. In the event of detention, we coordinate directly with the customs office, provide required supplementary documentation, and manage the resolution process. If goods are ultimately rejected for non-compliance (e.g., missing certification, prohibited item), they must be re-exported or destroyed. We conduct pre-shipment compliance screening to minimize this risk.

Yes. Pharmaceuticals and medical devices are regulated under Japan's Pharmaceutical and Medical Device Act (薬機法). Importing these products requires a Marketing Authorisation (承認) or registration, and in many cases a Manufacturing/Marketing Licence. These are separate from customs and IOR procedures. We assess regulatory pathway requirements for healthcare products and advise on the appropriate structure – this is a materially more complex and time-consuming process than standard goods importation.

If you manufacture, warehouse, or purchase goods in Japan and need to export them, the EOR (Exporter of Record) is the entity responsible under Japanese export control law. Export from Japan requires customs export declarations and, for certain goods (dual-use items, controlled technologies, high-spec electronics), compliance with Japan's Foreign Exchange and Foreign Trade Act (外為法). We act as your EOR for Japan-origin shipments and manage export declarations and compliance documentation.

Japan maintains a comprehensive export control regime under the Foreign Exchange and Foreign Trade Act (外為法). Goods on the Export Control List, technologies with potential dual-use applications, and destinations subject to UN or Japan-specific sanctions require export licences or notifications before shipment. The Ministry of Economy, Trade and Industry (METI) administers the regime. We screen export transactions against applicable controls as part of our EOR service.

Yes. Through ACP + IOR, your foreign company can ship inventory directly into Amazon Japan fulfillment centers (FCs) and list products on Amazon.co.jp. The IOR handles customs clearance, duties, and consumption tax at import. The seller account can be operated from outside Japan. We have structured this workflow for numerous overseas Amazon sellers and manage the ongoing customs compliance for each shipment cycle.

HS codes (Harmonized System codes) are the internationally standardized classification system for traded goods, used to determine applicable customs duties and import restrictions. An incorrect HS code can result in underpayment of duties (creating a compliance liability) or overpayment (unnecessarily increasing costs). In Japan, the classification is the responsibility of the IOR. We determine and document the correct HS classification for your goods as part of our IOR service, and advise on any preferential tariff treatment available under Japan's FTA network.

ACP registration covers your company as an ongoing importer – there is no per-shipment re-registration. Once the ACP is in place, individual shipments are processed under the existing registration. We support both one-off shipments and ongoing high-volume programs. For regular shippers, we establish streamlined customs filing workflows to minimize per-shipment processing time and cost.

Standard documentation per shipment includes: commercial invoice, packing list, bill of lading or airway bill, customs import declaration, customs valuation calculation, certificate of origin (if claiming preferential tariff treatment), and any product-specific compliance certificates required by the goods' category. We prepare and review the complete documentation package for each shipment.

Japan's de minimis threshold – under which both customs duty and Japan Consumption Tax are waived – is a total customs value of ¥10,000 or less, generally calculated on a CIF basis (certain categories, including some leather goods and knitted garments, are excluded from the exemption). Separately, imports at a customs value of ¥200,000 or less are eligible for the simplified tariff schedule (少額輸入貨物の簡易税率), which applies simplified rate categories rather than a duty exemption – the two thresholds are frequently confused. For personal-use imports, the assessable value is computed at 60% of the retail price. The ¥10,000 de minimis is scheduled for tightening under recent tax-reform proposals, so we re-check the applicable threshold and treatment for each shipment structure at the time of import.

Goods stored in a bonded warehouse (保税倉庫) in Japan are technically not yet imported – they remain under customs supervision and duties are not payable until they are taken out of bond for domestic release. This structure is useful for centralizing inventory in Japan before customs clearance, and allows re-export of unsold goods without paying duties. We advise on whether a bonded warehouse structure is appropriate for your logistics model and coordinate the necessary customs procedures.

Yes. If you later establish a Japanese legal entity, your company can transition from the ACP/IOR structure to filing customs declarations directly as the Japan entity. This is a common progression as foreign companies expand their Japan presence. We manage the transition process and ensure continuity of customs compliance during the changeover.

The Regional Comprehensive Economic Partnership (RCEP) includes Japan, China, South Korea, ASEAN, Australia, and New Zealand. It provides preferential tariff rates for goods meeting RCEP rules of origin. For goods manufactured in RCEP member countries – particularly China and ASEAN – exporters can obtain RCEP certificates of origin to claim reduced duties at Japan import. We assess RCEP eligibility for your supply chain and advise on certificate of origin requirements.

Yes. ACP authority extends to all customs districts in Japan – Tokyo, Yokohama, Osaka, Nagoya, Fukuoka, and all other ports of entry. We handle customs clearance nationally, regardless of which port your goods arrive at.

Using an unregistered or non-compliant IOR exposes your company to: customs duty underpayment liability (which falls back on the actual importer if the IOR structure is challenged), product liability for non-compliant goods, and potential seizure of shipments. More practically, non-compliant IOR arrangements often fail at clearance without warning, leaving shipments stranded at port. ACP registration is a legal requirement – not a formality – and the ACP must be formally registered with Japan Customs.

The Japan-EU Economic Partnership Agreement (JEEPA) entered into force in 2019 and has progressively eliminated or reduced duties on a wide range of European goods. Many manufactured goods, food products, and luxury items from EU member states now qualify for 0% or significantly reduced customs duties under JEEPA, provided they meet the rules of origin requirements. We advise EU-based clients on JEEPA eligibility and prepare the required origin documentation.

Japan Customs (税関) publishes regulatory updates, tariff schedule revisions, and new product compliance requirements on an ongoing basis. We monitor these updates as a standard part of our customs advisory practice. Clients on active IOR engagements are notified of changes that affect their specific product categories or import structure. Japan's tariff schedule is revised annually, and EPA tariff rates phase down over time – we actively manage these changes to ensure clients benefit from preferential rates as they become available.

IOR (Importer of Record) is the entity legally responsible for customs duties, Japan Consumption Tax (JCT), and regulatory compliance for imported goods. ACP (Attorney for Customs Procedures / 税関事務管理人) is the Japan-resident representative that a foreign company must appoint so it can act as the IOR itself. Since October 2023, foreign companies can no longer use an unrelated Japanese company as a nominal IOR – they must become the IOR by appointing an ACP. Aplash provides both ACP registration and full IOR/EOR services.

Yes. Under Japan's Customs Act, a foreign company can legally import goods by appointing an Attorney for Customs Procedures (ACP). The ACP acts as your Japan-resident representative, allowing your company to be designated as the Importer of Record (IOR) without incorporating in Japan. This is the standard structure for e-commerce sellers, manufacturers, and enterprises shipping to Amazon FBA Japan, data centers, trade exhibitions, or B2B customers. ACP registration timing is case-specific and we do not promise a fixed government processing time.

In October 2023, Japan Customs revised the Basic Circular to the Customs Act, tightening who qualifies as an Importer of Record. Foreign companies can no longer designate an unrelated Japanese entity (such as a freight forwarder or customs broker) as the IOR. Instead, the entity with the right of disposal of the goods must be the IOR. For foreign sellers, this means appointing an ACP to act as the IOR themselves – failure to do so can result in goods being held at customs and loss of JCT input tax credit eligibility.

Japan Consumption Tax (JCT) is a 10% tax applied to the CIF value plus customs duty at the time of import. Only the entity listed as the Importer of Record (IOR) on the Import Permit is eligible to claim input tax credits or obtain a JCT refund. If a third-party IOR service provider is listed instead of your company, you lose the right to deduct import JCT – resulting in significant additional costs. Foreign companies should appoint an ACP to ensure they are properly registered as the IOR and can recover JCT through annual tax filings via a licensed Tax Representative (税理士).

Japan requires specific permits or certifications for several commodity categories: medical devices (薬機法 Class I–IV), electrical appliances (電安法 PSE mark), radio equipment (電波法 technical conformity), chemical substances (化審法), food and supplements (食品衛生法), dangerous goods (IATA DGR / IMDG Code), lithium batteries (UN38.3), and dual-use or export-controlled goods (外為法 / ECCN / EAR). Aplash manages multi-agency permit acquisition and customs clearance for all of these categories through our specialist IOR/EOR service.

Yes. You can sell on Amazon FBA Japan by appointing an ACP (Attorney for Customs Procedures) to register as the Importer of Record. This allows your foreign company to legally import goods into Amazon's Japanese fulfillment centers without establishing a Japanese entity. ACP registration timing is case-specific: the customs office, your evidence, product controls, and broker readiness all determine it. We do not promise a fixed government processing time. Aplash offers ACP registration from $500 (one-time), then USD 300 per shipment for the ACP role with your existing broker, or USD 1,200 per shipment for a coordinated licensed-broker workflow.

Under the FY2026 Tax Reform Outline released in December 2025, Japan will shift JCT payment obligations from individual foreign sellers to large platform operators (those with intermediary sales exceeding ¥5 billion). Platforms like Amazon will be required to collect and remit JCT on behalf of sellers. However, input tax credits at the platform level will only apply when goods are imported under the foreign seller's name as IOR. Foreign sellers who do not act as IOR (via ACP appointment) risk losing JCT reimbursement. Additionally, goods priced at ¥10,000 or less will no longer be exempt from JCT.

Import costs include: customs duties (rates vary by HS code – many industrial goods are 0%), Japan Consumption Tax (JCT) at 10% of CIF value plus duty, and any applicable permit or certification fees for regulated goods. Aplash's ACP service fees start at $500 for registration, then USD 300 per shipment for the ACP role with your existing broker, or USD 1,200 per shipment for a coordinated licensed-broker workflow. Duties and taxes are always pass-through at cost. For a detailed estimate, contact our team with your product specifications and shipment volume.

In practice, it means that HR, legal, tax, and corporate advisory are coordinated through a single engagement manager rather than separately retained across three or four firms. For matters requiring specialist licensed professionals – judicial scriveners, tax accountants, CPAs, employment lawyers – we work with our established partner network in Japan and manage the coordination on your behalf. You have a single English-language point of contact, and we bear responsibility for ensuring the specialist work is completed correctly and on schedule. The limit is that Aplash is a consulting and coordination firm – final execution of licensed professional work is performed by the licensed professional under their own regulatory obligations.

This is where international consulting engagements become materially complex. A foreign company operating in Japan faces obligations under both Japanese domestic law and its home jurisdiction – transfer pricing rules, controlled foreign corporation (CFC) regulations, dividend repatriation, and employment law crossover are common intersections. We coordinate Japan-side legal and tax advice through our Japan partner network, and – where required – work alongside the client's home-jurisdiction advisors to ensure the Japan structure is designed coherently within the broader international context.

Japanese labour law is materially more protective of employees than most other jurisdictions. Key obligations include:

• Written employment contracts specifying all material terms
• Mandatory enrollment in shakai hoken (社会保険 – health insurance and pension) for employees working above the threshold hours
• Koyo hoken (雇用保険 – employment insurance) enrollment
• Compliance with Japan's working hours regulations (including overtime caps under the 36-hour agreement framework)
• Specific procedural requirements for any termination. Termination of employees in Japan without lawful cause and correct procedure carries significant legal and reputational risk.

A Japanese KK or GK is subject to Japanese corporate income tax on its Japan-source income. The effective combined corporate tax rate for a mid-sized company is approximately 30–34% (national + local taxes). Importantly, interest and royalty payments to the foreign parent may be subject to Japanese withholding tax, and transfer pricing rules require that intercompany transactions be documented at arm's length. Where Japan has a double tax treaty with the parent company's jurisdiction (Japan has treaties with over 80 countries), withholding tax rates may be reduced. We provide an initial tax structure assessment as part of incorporation advisory.

Transfer pricing rules apply to transactions between a Japanese entity and its related parties (parent, sister companies, controlled entities). Japan's transfer pricing regulations – administered by the National Tax Agency (NTA) – require that intercompany transactions be documented at arm's length prices and that contemporaneous transfer pricing documentation be maintained for transactions above threshold amounts. Non-compliance or poorly documented transfer pricing is a frequent trigger for NTA audit. For foreign-owned Japan subsidiaries with significant intercompany flows, transfer pricing documentation is not optional.

We advise comprehensively on Japan-side tax obligations and structure. For overseas tax implications (CFC rules, GILTI in the US context, CRS/FATCA reporting, home-country dividend treatment), we coordinate with the client's home-jurisdiction tax advisors or can facilitate introductions to relevant international tax specialists. We do not represent that we provide full dual-jurisdiction tax advice independently – accurate advice at the home-jurisdiction level requires a qualified professional in that jurisdiction.

Japan's M&A market has been growing significantly, driven by SME succession challenges (approximately one-third of Japanese SMEs lack a domestic succession plan), corporate carve-outs by large conglomerates, and increasing openness to foreign strategic buyers in certain sectors. Foreign buyers do face structural challenges: language barriers, cultural expectations around deal process and timeline, relationship-driven deal sourcing, and – in certain sectors – Foreign Investment in Japan (FEFTA) notification requirements. We specialize in cross-border inbound M&A and navigate these specifically.

Our M&A engagement typically follows:

• Strategic scoping – identifying acquisition criteria, sector focus, and deal structure preferences
• Target identification – using our Japan market network and proprietary sourcing
• Initial approach and NDA
• Due diligence – legal, financial, operational, and HR
• Valuation and term sheet
• Negotiation and SPA drafting
• Closing and post-merger integration support. Japanese M&A processes tend to be relationship-driven and slower than Western deal norms – typical timelines are 6–18 months from first contact to closing.

Japan-specific due diligence risks include: undisclosed labour liabilities (particularly around long-tenured employees with statutory severance entitlements), undisclosed tax exposures from NTA audit risk, real estate obligations (Japan has strict environmental liability rules for contaminated land), unfunded pension obligations in older companies, and complex cross-shareholding or keiretsu relationships that affect post-acquisition operational freedom. We conduct targeted due diligence on these Japan-specific risk areas.

Japan's consumption tax (消費税) is a 10% VAT-equivalent applied to most goods and services. A newly incorporated company is exempt from JCT for its first two fiscal years (subject to capital and revenue thresholds). After the exemption period, the company must register as a JCT taxpayer, charge 10% on taxable sales, and file periodic JCT returns. For B2B services provided from overseas to Japan customers, Japan's cross-border digital services rules may require JCT registration even without a Japan entity. We assess JCT obligations as part of the tax onboarding process.

The Foreign Exchange and Foreign Trade Act (外為法/FEFTA) requires prior notification for foreign investment in certain designated sensitive sectors – including defence-related industries, nuclear, cybersecurity, aviation, telecommunications, and others. Prior notification means you must file with and receive approval from the Ministry of Finance and relevant sector ministry before completing the investment. For sectors not on the sensitive list, post-facto reporting applies. We assess FEFTA requirements for your specific sector and investment structure before proceeding.

Employment termination in Japan requires either the employee's voluntary resignation, mutual agreement, or – in cases of involuntary termination – compliance with Japan's labour standards. Involuntary dismissal requires "objectively reasonable grounds and social acceptability" under the Labour Contract Act. Performance-based dismissal is permissible but requires documented progressive management steps. Redundancy requires demonstration that the position genuinely cannot be maintained. We advise on the appropriate process, documentation, and settlement structure for each situation and coordinate with employment lawyers as required.

Key IP considerations for Japan operations:

• Japan trademark registration is separate from international registrations – we advise on Japan-specific filing via the Japan Patent Office (JPO)
• IP licensing between the foreign parent and the Japanese subsidiary is an intercompany transaction subject to transfer pricing scrutiny
• Patent enforcement in Japan is handled through the courts and is generally more effective and faster than in some other jurisdictions
• Software licensing arrangements may have specific Japanese tax withholding implications. We assess the Japan IP strategy as part of the overall corporate structure advisory.

The most common structural mistakes we encounter:

• Underestimating ongoing compliance costs – Japan has mandatory annual filings, insurance, and payroll obligations that add significant fixed costs
• Choosing the wrong entity type for their visa and operational needs
• Setting up the entity structure without considering the transfer pricing implications of intercompany transactions
• Failing to register for employment and social insurance correctly from day one
• Not planning for the Business Manager Visa renewal cycle before it arrives. Most of these are significantly harder to remediate after the fact than to set up correctly from the start.

Japan's payroll structure includes: gross salary, from which income tax (源泉徴収) is withheld at source, plus mandatory employer contributions to shakai hoken (health insurance + pension: approximately 14–15% of salary for the employer) and koyo hoken (employment insurance: approximately 0.95% of salary for the employer). Total employer cost is typically 115–120% of gross salary. Payroll must be processed monthly, and year-end tax adjustment (年末調整) is the employer's responsibility. We manage payroll administration and compliance as part of our HR consulting service.

Japanese labour law requires that employment contracts specify, in writing: contract type (fixed-term or indefinite), duties, workplace, working hours, rest days, and salary. For fixed-term contracts, the basis for term limitation must be stated. Employees with 5+ years of cumulative fixed-term employment have a statutory right to request conversion to indefinite-term status (無期転換ルール). We prepare bilingual (English/Japanese) employment contracts compliant with Japanese labour law and tailored to your company's structure.

Japan's APPI (個人情報保護法) governs the collection, handling, and transfer of personal information. It applies to any company that handles the personal information of Japanese residents – including foreign companies with Japan operations. Key requirements include:

• Obtaining consent for collection and use of personal data
• Maintaining security management measures
• Appointing a personal information protection manager
• Compliance with transfer rules for cross-border data transfers – requiring either the recipient country's adequacy recognition or contractual safeguards. We advise on APPI compliance as part of the legal consulting service.

Greenfield setup (new subsidiary) offers full control, clean liability, and lower upfront cost – but requires 9+ months to achieve operational status (including visa), and starts with no Japan track record, customer relationships, or staff. Acquisition provides immediate operational capacity, existing relationships, and established business history – but requires full due diligence, carries legacy liabilities, and typically involves a higher upfront capital commitment. For companies where speed to market and existing Japan relationships are critical, acquisition is often preferable. We model both scenarios during the M&A or incorporation consultation.

Japanese commercial disputes can be resolved through:

• Negotiation – preferred in Japanese business culture
• Mediation
• Arbitration – Japan Commercial Arbitration Association, ICC, or SIAC
• Litigation in Japanese courts. Japanese courts are generally efficient and impartial, but proceedings are in Japanese. Contract disputes with Japanese counterparties should ideally be governed by choice-of-law and dispute resolution clauses agreed at the contracting stage. We advise on appropriate contract structures and, in the event of dispute, coordinate with litigation-capable partners in Japan.

Japan's financial services regulatory framework is administered by the Financial Services Agency (FSA). Depending on the activity:

• Money transfer – requires a Funds Transfer Service Provider licence
• Cryptocurrency exchange – requires registration as a Crypto Asset Exchange Service Provider
• Lending – requires a Moneylending Business Licence
• Investment advisory – requires registration as a Financial Instruments Business Operator. Each licence has capital requirements, compliance obligations, and examination processes. We advise on the regulatory pathway and coordinate with FSA-specialist legal counsel for financial services market entry.

Yes. Our service model is designed to support the full lifecycle:

• Initial market entry structuring
• Visa and incorporation
• Operational setup – HR, payroll, legal, tax
• Ongoing compliance
• Growth advisory – M&A, capital raising
• Exit – sale, dissolution, or transition. We maintain long-term relationships with clients across all stages and can engage at any point in the cycle.

M&A advisory is typically structured as: an upfront retainer covering strategic scoping and target search, followed by a success fee on transaction completion (calculated as a percentage of deal value using a Lehman-scale or modified Lehman formula). All fee structures are agreed in writing before engagement. For sell-side advisory (assisting Japanese companies in finding foreign buyers), a different fee structure applies. We discuss fee arrangements during the initial M&A consultation.

Regulatory conflicts – for example, data localization requirements under APPI vs. GDPR cross-border transfer rules, or export control obligations under Japan's FEFTA vs. US EAR – require careful navigation. We identify and flag these conflicts as part of the compliance assessment, coordinate with the relevant subject-matter specialists on both sides of the regulatory overlap, and advise on structures that minimize compliance risk across both jurisdictions. We do not advise clients to prioritize one jurisdiction's requirements over another – the goal is a compliant structure under all applicable regimes.

If the company is incorporated, achieving full compliance typically takes 4–8 weeks:

• Social insurance and employment insurance enrollment – 2–4 weeks from first hire
• Payroll system setup – 1–2 weeks
• Tax registration – completed at incorporation
• Initial employment contract execution – immediately on hire. We run this process concurrently with post-incorporation setup to minimize the gap between entity establishment and operational readiness.

Yes. Since March 2015, Japan allows all directors and shareholders to reside overseas – there is no residency requirement under the Companies Act (会社法). Japanese law also imposes no nationality restriction on founders of KK or GK companies. However, incorporation does not automatically authorise you to live or work in Japan; if you wish to manage the business on the ground, you must obtain an appropriate visa, typically the Business Manager Visa, separately.

A Kabushiki Kaisha (KK) is Japan's joint-stock corporation – the most recognised corporate form for institutional governance, outside investment, and a potential future listing. Its Articles of Incorporation must be notarised. A Godo Kaisha (GK) is Japan's LLC-style form, with simpler governance and no notarisation requirement. Both structures allow 100% foreign ownership and have a legal minimum capital of ¥1. Aplash professional fees start at US$3,000 for KK and US$1,900 for GK. At the page's stated exchange-rate assumption, the listed registration-tax, notary and seal items total about US$1,270–1,535 for KK and US$470–600 for GK and are billed separately at cost.

Under the Companies Act, the legal minimum is ¥1 for both KK and GK. However, extremely low capital creates practical barriers: Japanese banks may decline account applications, and corporate credibility suffers in the market. In practice, ¥500,000–¥2,000,000 is common for lean operations. If you also require a Business Manager Visa, a separate capital threshold of ¥30,000,000 applies – this capital remains in the company as working capital, not a sunk cost.

The core documents required are:

• Passport copies for all directors and shareholders
• Overseas residence certificate (住民票の写し equivalent from home country)
• Signature certificate (サイン証明書) – issued by a Japanese consulate in your home country, replacing the seal certificate (印鑑証明書) used by Japan residents
• Capital injection transfer confirmation
• Three company name candidates (checked against the Legal Affairs Bureau database)
• Business activity description (purpose clause for Articles of Incorporation) For KK: Articles of Incorporation must be notarised by a Japanese notary public (公証役場). Aplash prepares all documents in English and Japanese.

Not legally – since March 2015, all representative directors may reside overseas. Banks, landlords, and counterparties still apply their own onboarding checks, so a Japan-side operating presence can be commercially useful in some cases. Aplash coordinates the incorporation evidence and can introduce optional Japan-side support; no bank-account outcome is guaranteed.

FEFTA (Foreign Exchange and Foreign Trade Act / 外為法) is Japan's primary foreign investment regulation, overseen by the Ministry of Finance. If you are a non-resident establishing a Japanese company or making a capital investment, a post-registration FEFTA notification via the Bank of Japan is generally required. If your business operates in a sector designated as sensitive – such as telecommunications, energy, defence, or certain technology sectors – a prior notification (事前届出) with a 30-day government review period is required before the investment proceeds. Non-compliance can result in criminal penalties including fines of up to ¥1,000,000 or three times the investment amount. Aplash assesses your sector and confirms notification obligations during the consultation.

Timelines depend on entity type:

• GK (Godo Kaisha): As little as 7 business days on expedited service; typically 2–3 weeks for standard service.
• KK (Kabushiki Kaisha): Typically 4–6 weeks end-to-end, including the notarisation step at a Japanese notary public.
• Post-incorporation setup (tax registration with the NTA, corporate bank account opening): approximately 1–2 additional weeks. Timelines can lengthen if documentation is incomplete or if government offices have processing backlogs. Aplash tracks each milestone and flags delays proactively.

The Articles of Incorporation (Teikan / 定款) is the foundational legal document that defines your company's name, registered address, business purpose, capital, governance structure, and shareholder/member rights. It is a non-negotiable legal requirement under the Companies Act and is filed with the Legal Affairs Bureau (法務局). A poorly drafted purpose clause can restrict your business activities and require costly amendments later. For a KK, the Articles must be notarised by a certified Japanese notary public – errors cause rejections and delays. Aplash drafts Articles in English and Japanese, ensuring the purpose clause is broad enough for operational flexibility while meeting Legal Affairs Bureau standards.

Yes. Despite Japan's push toward digital business processes, a corporate seal (法人印鑑) remains legally required for all Japanese companies at incorporation. The seal must be registered with the Legal Affairs Bureau and is used to authenticate official documents – contracts, bank account applications, and government filings. Seal certificates (印鑑証明書) are routinely requested by banks and counterparties. Aplash handles seal creation and Legal Affairs Bureau registration as part of the standard incorporation package.

Prior to filing with the Legal Affairs Bureau, the capital must be deposited into a bank account and verified by a bank statement or deposit certificate. At the non-resident incorporation stage, capital is typically deposited into the founder's personal bank account (a Japanese corporate account cannot exist before the company is registered). After registration, the company opens its own corporate account and the funds are transferred. Capital declared at incorporation cannot be retroactively changed without a formal, fee-bearing process. Aplash coordinates the capital injection process with banking partners.

Once registered, your Japanese company has immediate ongoing obligations:

• NTA registration: File with the National Tax Agency within two months of incorporation for corporate tax, Japanese Consumption Tax (JCT), and payroll registration.
• Social insurance: All Japanese corporations must enrol in Japan's national health insurance and pension systems – including single-person companies – within 5 days of commencing operations.
• Annual shareholder meeting (KK only): Must be held within 3 months of fiscal year-end.
• Annual tax returns: Corporate tax and local tax filings due annually.
• Legal Affairs Bureau: Any changes to registered items (directors, address, capital) must be filed. Failure to meet post-incorporation obligations – particularly social insurance and tax registration – is one of the most common and costly compliance errors Aplash sees from self-incorporated foreign companies.

For company incorporation alone – yes, many virtual office addresses are accepted by the Legal Affairs Bureau for registration purposes. However, if you are applying for a Business Manager Visa, Japanese immigration authorities require a physical, verifiable office – virtual addresses are explicitly excluded. Additionally, major Japanese banks conduct on-site office inspections before approving corporate accounts and will reject virtual or shared spaces that cannot be verified. Aplash provides registered address advisory and can recommend compliant office solutions based on your visa and banking requirements.

The registration tax (登録免許税) is a government fee paid to the Legal Affairs Bureau at filing – it is 0.7% of declared capital, with a minimum of ¥150,000 for KK and ¥60,000 for GK. This is only one component of the total cost:

• Registration tax (Legal Affairs Bureau): ¥150,000 minimum (KK) / ¥60,000 minimum (GK)
• Notary fee (Articles of Incorporation, KK only): ¥30,000–¥50,000
• Corporate seal creation: ¥10,000–¥30,000
• Aplash professional fees: From US$3,000 (KK) / From US$1,900 (GK) GK total is lower due to no notarisation requirement.

This is consistently the most challenging post-incorporation step. Japanese banks – particularly regional and city banks – apply strict KYC standards and frequently request in-person meetings with the representative director, a detailed business plan, client references, office lease agreements, and supporting documentation. Account review periods of 2–4 weeks are common; rejections are not uncommon for newly established foreign-owned entities without local track records. Aplash's banking coordination service includes working with banking partners familiar with foreign-owned structures, preparing the required documentation package, and introducing a local director where required by the bank. Having an administrative scrivener or accountant participate in the account introduction meeting significantly increases approval rates.

The right structure depends on your investment, credibility, and governance needs:

• Choose KK if: you plan to raise external investment (KK can issue shares; GK cannot), need maximum credibility with Japanese enterprise clients or banks, are pursuing a Business Manager Visa with strong institutional recognition, or intend eventual public listing.
• Choose GK if: you are establishing a wholly-owned subsidiary for a foreign parent, want lower setup cost and simpler governance, have a single owner or small team with no external investor requirements, or are testing the Japan market before committing to a heavier structure. Aplash provides a clear structure recommendation with capital and governance implications during the free initial consultation – before any fees are incurred.