よくある質問

By route, not by one fixed sequence. Trading needs no Japanese company: an Attorney for Customs Procedures (税関事務管理人) appointment or an Importer of Record arrangement carries the import.

• Then a company: a KK or GK follows when volume, hiring or contracting earns it.
• Three facts decide the route: whether goods are moving into Japan or a company is being set up in it, whether you already have a presence in Japan, and whether the goods are regulated, hazardous or controlled; a company set up in Japan can be a new one or an existing corporate record worth acquiring. The Japan market entry route map runs those three questions and names the route each answer leads to.

Most failures are avoidable with proper preparation. The three most common failure points are documentation, entity structure and post-registration compliance.

• Underestimating the documentation burden: Japanese authorities expect thorough, certified, and formally structured submissions.
• Incorrect entity structure for the intended visa or trade activity.
• Non-compliance with post-registration obligations such as social insurance enrollment, tax filing deadlines, and employment contract requirements.

Contact us at support@aplash.io or through the Contact page on aplash.io.

• Initial consultation: it is complimentary and covers an assessment of your situation, a recommended service pathway, and a transparent fee estimate.
• No commitment: no retainer or commitment is required before the consultation.

Yes. The initial consultation is complimentary regardless of whether you proceed.

• Purpose: 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.
• Approach: we prefer to advise accurately upfront rather than over-promise at the consultation stage.

Expect the Legal Affairs Bureau (法務局) for registration and the tax offices next. The pension office follows once the company pays a director or hires staff, labour offices once it hires workers, and customs and immigration only if you trade goods or need a visa.

• Legal Affairs Bureau (法務局): registers the company and issues the registry certificate that banks and counterparties ask for.
• Tax offices: the district tax office (税務署) for national tax, and the prefectural and municipal offices for local tax.
• Labour and pension offices: the Labour Standards Inspection Office (労働基準監督署), Hello Work (ハローワーク) and the Pension Office (年金事務所). Social insurance covers a company even when its only paid person is a director.
• Customs and immigration: Japan Customs for imports and exports, and the Immigration Services Agency for visas.

It depends on the product. Customs clears the shipment, but a ministry owns the product rules, and customs checks only the permits that a law ties to import before release.

• Electrical goods: the Ministry of Economy, Trade and Industry (METI) under the Electrical Appliance and Material Safety Act (電気用品安全法, PSE). Customs does not check it, but it applies before sale.
• Radio equipment: the Ministry of Internal Affairs and Communications (MIC) under the Radio Act (電波法).
• Food and medical devices: the Ministry of Health, Labour and Welfare (MHLW). Food importers notify a quarantine station, and foreign device makers act through a Japan-based marketing authorization holder.
• Plants and animals: the Ministry of Agriculture, Forestry and Fisheries (MAFF) runs plant and animal quarantine at import.
• Ask the ministry: customs does not answer whether another law applies to your product, so confirm with the ministry in charge before you ship.

Several acts are reserved by statute. A consultant can plan and coordinate, but registrations, tax filings and customs declarations done for others as a business need a licensed professional.

• Judicial scrivener (司法書士): files company registrations as agent for a client. Attorneys can file them too.
• Administrative scrivener (行政書士): prepares documents that go to government offices, for example for permits and visa applications.
• Tax accountant (税理士): handles tax representation, tax returns and tax advice for others. A company may still prepare its own return.
• Licensed customs broker (通関業者): files import and export declarations for others as a business, under permission from the Minister of Finance.

Decide the route first, then prepare documents, register the company, open the bank account and file tax notifications. Licences come before any regulated activity starts.

• Step 1: choose the route, and check whether your sector or product needs a licence.
• Step 2: prepare home-country documents, such as notarised signature certificates, with Japanese translations of the parts the registration uses.
• Step 3: register at the Legal Affairs Bureau, then collect the registry certificate and the company seal certificate (印鑑証明書).
• Step 4: open the bank account, which asks for both certificates, and file the tax notifications within their deadlines.
• Step 5: file social insurance notifications once the company pays a director or hires staff, and labour notifications once it hires workers.

Before it carries on transactions in Japan continuously. The Companies Act (会社法) bars continuous transactions until the foreign company is registered, and it must first name a representative in Japan.

• Representative: at least one of the foreign company's Japan representatives must have an address in Japan (Article 817).
• Liability: a person who trades in breach becomes jointly liable with the foreign company for the debts of those transactions (Article 818).
• Ways to comply: register the foreign company with its Japan representative, with or without a branch office, or carry the business through a Japanese subsidiary.

Look the person up in the official register for their profession. Tax accountants, scriveners and customs brokers all have public lists.

• Tax accountant (税理士): the Japan Federation of Certified Public Tax Accountants' Associations runs a public search site.
• Judicial scrivener (司法書士) and administrative scrivener (行政書士): each national federation publishes a member search.
• Customs broker (通関業者): Japan Customs publishes the list of licensed brokers.
• Match the licence to the task, because each licence covers only its own reserved acts.

Start with JETRO's setting-up guide, then the English pages of the tax and customs agencies. English law translations are references only, because only the Japanese text has legal effect.

• JETRO: the Invest Japan section explains business forms, registration steps and taxes.
• Tax and customs: the National Tax Agency and Japan Customs both publish English pages.
• Statutes: the Japanese Law Translation database, run by the Ministry of Justice, states that its translations are not official texts.
• Before you act: confirm any point in the Japanese original or with a licensed professional.

Not necessarily. Depending on your objective, you may be able to trade into Japan via Importer of Record (IOR) or Attorney for Customs Procedures (ACP) arrangements without a local entity, or test the market under a representative structure.

• When you need a company: 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.
• Choosing the structure: We assess the right entry structure based on your timeline, sector, and capital position.

The three structures differ in what they may do and who bears liability. A subsidiary (KK or GK) is not the only route to a Business Manager Visa: a person managing a branch can also qualify if the requirements are met.

• Representative office: it cannot engage in commercial transactions. It is for market research and liaison only, so its visa options are limited.
• Branch office: it can conduct business, but the parent company bears full legal liability.
• Subsidiary (KK or GK): an independent Japanese legal entity that limits parent liability.
• Tax and registration: each structure has distinct tax and registration implications.

The absolute minimum is registering the foreign company itself in Japan, with a Japan-resident representative and with or without a branch office. However, the parent carries full liability, and any visa still depends on meeting the requirements of the status sought.

• GK (合同会社): a GK with a single member-manager can be registered at lower cost and faster than a KK.
• Business Manager Visa: a GK qualifies for Business Manager Visa purposes if all other criteria are met.
• Your use case: We advise on the appropriate minimum structure based on your specific use case.

You may not need a Japanese company: two import structures exist and they work differently. A KK or GK becomes relevant when you need a permanent presence in Japan.

• IOR: a Japanese Importer of Record (IOR) buys the goods, takes title and is named as importer on the declaration. You sell to it.
• ACP: your company stays the importer and appoints an Attorney for Customs Procedures (税関事務管理人) under Customs Act Article 95 (関税法第95条). A licensed customs broker files.
• Own company (KK or GK): the Japanese company is the importer. Article 95 applies only to a company with no office or business place in Japan.
• Since October 2023: customs treats the buyer in the import transaction, or whoever can dispose of the goods, as the importer, so a party named only on paper is not the importer.

Start with short business visits and research, then trade through an import structure. Register a branch or company only when you need to transact continuously in Japan.

• Business visits: temporary visitor status covers business liaison, negotiations, contract signing and market research. It does not allow work.
• Representative office: it may survey the market and gather information but may not sell. It needs no registration and cannot ordinarily open a bank account.
• IOR: a Japanese Importer of Record (IOR) imports the goods and sells them on, so you need no Japanese entity of your own.
• ACP: your company stays the importer and appoints an Attorney for Customs Procedures (税関事務管理人), with no Japanese company needed.

When its Japan activity needs a permanent presence rather than shipments. A team or office in Japan, product approvals, customs rules and tax exposure are the usual triggers.

• Team or office in Japan: an import appointment covers customs procedures only, so a permanent team and premises point to a branch or a KK or GK.
• Product approvals: some need a Japan-based holder. A foreign medical device maker, for example, acts through a Japanese marketing authorization holder.
• Customs filing: a company with its own office in Japan is outside Article 95 and files in its own name.
• Tax presence: if the Japan activity creates a permanent establishment (PE), Japan taxes the income attributable to it.

A new company starts with no history, and a shelf company is an existing registered company that you take over. An acquisition buys a running business, so due diligence decides what you take on.

• New company: formed by registration, so you choose the name, purpose and capital and inherit no history.
• Shelf company: a registered KK or GK with little or no activity. You buy its shares or membership interests, take over its tax and liability record, and register changes within two weeks.
• Acquisition: a share purchase takes over customers, staff, contracts and any hidden liabilities, so due diligence is the main work.
• Foreign investment: in some sectors, buying shares in a Japanese company needs prior notification under the Foreign Exchange and Foreign Trade Act (外為法).

A branch is the foreign company itself, taxed on the income attributable to its Japanese permanent establishment, while a subsidiary is a separate Japanese taxpayer. The parent notices the difference when profit comes home.

• Branch: sending profit to head office is a capital transaction, not a dividend, so no withholding tax applies to the transfer.
• Subsidiary (KK or GK): a Japanese corporation taxed on its income wherever earned. Dividends, interest and fees it pays the parent can attract withholding tax at source.
• Treaties: a tax treaty between Japan and the parent's country can reduce or remove withholding, so check it before you choose.
• Liability: the foreign company answers for a branch's debts without limit, while a parent's liability for a subsidiary's debts is limited to the capital it contributed.

A permanent establishment (PE) is a fixed place of business, a long-term construction site, or an agent who concludes contracts for you in Japan. It can arise without any registered branch, so look at your activities, not your registrations.

• Fixed place: a branch, office or factory in Japan can be a PE.
• Agent: a person who concludes contracts on the foreign company's behalf in Japan can create one.
• Exemptions: a place used only for storage, display, delivery, purchasing or collecting information is not a PE if its role is preliminary or auxiliary.
• Representative offices: one that goes beyond auxiliary activities becomes a taxable PE.

Japan taxes a foreign company's business income only where it is attributable to a permanent establishment (PE). Without a PE, shipping goods to Japanese buyers does not by itself create corporate tax, but import duty and tax still apply.

• With a PE: Japan taxes the income attributable to it.
• Without a PE: only certain domestic-source income is taxed, such as income from assets or real estate in Japan, and some of it by withholding.
• Import taxes: the importer of record pays customs duty and import consumption tax whether or not a PE exists.
• Check the facts: agents who conclude contracts for you can change the answer, and a tax treaty may modify it. A licensed tax accountant (税理士) confirms the position.

Importing through an IOR or ACP needs no Japanese company of your own. A branch needs a representative who lives in Japan, while a KK or GK needs a registered office but no resident director.

• IOR: the Japanese importer of record is a Japan-resident party, so nothing of yours needs to be registered in Japan.
• ACP: you appoint an Attorney for Customs Procedures (税関事務管理人) with an address in Japan and notify customs. The duty applies to a company with no office or business place in Japan.
• Branch: at least one representative with an address in Japan, plus registration at the Legal Affairs Bureau (法務局).
• KK or GK: a registered head office in Japan. Since March 2015 no representative director needs a Japanese address.

Some changes are routine and others mean starting again. A KK and a GK can convert into each other, but a branch cannot be converted into a company.

• KK and GK: the Companies Act lets a company change form by a reorganisation plan (組織変更).
• Branch to company: not by conversion. You close the branch, register the end of the Japan representatives and form a company.
• Import structure: a company with its own office in Japan is outside Customs Act Article 95 and files in its own name.
• Registered details: capital, purposes and officers change only by registered amendment, so choose them with care.

No. Notification under the Foreign Exchange and Foreign Trade Act (外為法) turns on the industry, not on whether you use a branch or a subsidiary.

• Industry decides: for industries specified under the Act, prior notification of inward direct investment is generally required whatever the form of operation.
• Where it is filed: the notification goes to the Minister of Finance and the minister in charge of the business, and is submitted through the Bank of Japan.
• Other industries: a lighter filing may apply instead, depending on the industry.

Some services publish a fee on their own page; others have to be scoped first.

• Published fee: The Attorney for Customs Procedures (税関事務管理人) appointment, KK and GK company formation, and the entry-tier candidate-company acquisition each publish a fee on their own page.
• Scoped first: a resident Japan-side director, a Business Manager (経営管理) visa track and day-one banking.
• Also scoped first: a business sector designated under the Foreign Exchange and Foreign Trade Act (FEFTA, 外為法) or otherwise licensed, and any matter reaching three or more ministries.
• Dual-use goods and military end use: never sold at a published price. Aplash assesses this individually before any scope or terms are set.

It 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.

• Trade route (Importer of Record or Attorney for Customs Procedures): IOR/ACP for trade without incorporation starts significantly lower.
• Estimates: We provide itemized cost estimates during the initial consultation so there are no structural surprises.

Trading through an Importer of Record (IOR) or Attorney for Customs Procedures (ACP) arrangement is the fastest route, and a Business Manager (経営管理) visa is the longest of the three.

• Why trading is fastest: it needs no Japanese company, so it begins once the appointment and the licensed customs-broker workflow are in place.
• Incorporation: it moves as fast as your documents and your capital arrive.
• Business Manager visa: it adds an immigration decision on top of the incorporation.
• Timing: We do not publish a fixed number of weeks for any of them, because the customs office, the commercial registry and the immigration bureau each decide their own timing.
• Your own case: You get a sequenced timeline for your own case on the first call.

Defined projects carry a fixed fee, and ongoing work a monthly retainer.

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

Check the scope line by line. Two quotes with the same headline can differ on who pays government charges, who performs the licensed step and what is excluded.

• Government charges: whether taxes and fees paid to authorities are included or passed through at cost.
• Licensed work: who performs the regulated step, such as the judicial scrivener (司法書士) filing or the customs declaration, and whether that fee sits inside the quote.
• Exclusions: office address, translation, notarisation, bank introductions and anything labelled third-party cost.
• Outcome promises: treat any promise of approval, clearance or a fixed government timeline as a warning sign, because authorities decide.

Plan for the capital you pay into the company, customs duty and consumption tax at import, and the cost of a registered address. Some of this is your own money in the business, not a fee.

• Capital: paid in at incorporation and held by the company for its use, not paid away as a fee.
• Duty and import tax: due when goods clear customs, and paid by the importer.
• Address and office: a company needs a registered head office, and a visa or bank review can ask for a real one.

Usually the preparation around the filing, not the filing itself. Certified documents, translations and bank screening are the usual pressure points.

• Certified documents: notarised certificates and signature proofs are produced abroad, so start them first.
• Translation: the parts of foreign documents used in the registration need a Japanese translation.
• Bank screening: each bank screens a new account and may decline without giving reasons, so prepare explanatory materials in advance.
• Sequence: the bank asks for the registry certificate, so account opening cannot start until registration is complete.

You get a single English-language point of contact managing a multi-jurisdiction workflow, without needing to coordinate separate firms across each market yourself.

• Client-facing coordination: it happens from Hong Kong or remotely.
• Japan execution: on-the-ground work is handled by our Japan-based operational teams.
• Legal filings: they are executed by our licensed professionals in Japan.

Japan-side services are executed in coordination with licensed professionals. We coordinate these professionals as part of a managed engagement rather than referring you to them independently.

• Administrative scriveners (行政書士): visa and government applications.
• Judicial scriveners (司法書士): company registration and legal filings.
• Certified public accountants (公認会計士): audit and financial matters.
• Tax accountants (税理士): ongoing tax compliance.

Yes, within the scope of the relevant licensed professional. All government communications are managed in Japanese by the appropriate licensed party, with translated summaries provided to you.

• Administrative scriveners: they can file and correspond with immigration authorities and other government offices on your behalf.
• Judicial scriveners: they handle court and registration bureau filings.

The Privilege Program is a tiered membership. It is designed for clients with ongoing or multi-service engagements.

• Included: priority processing, a dedicated account manager, preferred pricing across all service lines, and access to Aplash's partner network.
• Partner network: it includes introductions to Japanese regional banks, compliant office providers, and specialist legal and tax professionals.

All client information is subject to strict confidentiality obligations.

• Third parties: we do not share client details, business plans, financial information, or transaction structures without explicit written consent.
• Licensed professionals: where they are involved, they are also bound by their respective professional confidentiality obligations under Japanese law.

Yes. Aplash works with companies in fintech, medical devices, food and beverage, IT and telecom, retail, and professional services.

• Sector licensing: regulated industries in Japan typically require sector-specific licensing in addition to standard incorporation or immigration procedures.
• Examples: registration with the Financial Services Agency (FSA) for regulated financial services, and Pharmaceutical and Medical Device Act compliance for healthcare products.
• Licensing check: We assess licensing requirements as part of the initial engagement scoping.

Yes. We regularly engage with clients mid-process. We conduct a diagnostic review of the existing situation before advising on remediation.

• Incorporated, no visa approval yet: companies that have incorporated but have not yet achieved visa approval.
• Rejected applications: businesses that received a rejection and need to understand why.
• Customs compliance issues: importers who have encountered customs compliance issues.

We conduct standard KYC (Know Your Customer) checks on all clients as part of our onboarding process.

• Immigration services: we review the factual basis of all claims made in applications before submission.
• Trade services: we conduct product compliance screening before proceeding with import documentation.
• Misrepresentation: we do not file applications or initiate processes we assess as materially misrepresented.

Yes. Our engagement model is designed for clients who have no prior Japan experience, no existing Japanese contacts, and no Japanese language capability.

• Scope: we handle the full workflow from initial structuring advice through to operational setup.
• Language: translated documentation and English-language coordination throughout.

Yes. Aplash works with individual entrepreneurs applying for their first Japan visa and with multinational corporations setting up regional subsidiaries or pursuing mergers and acquisitions (M&A).

• Documentation burden: it is the same regardless of company size.
• What differs: the complexity of the business plan, the staffing structure, and the capital position.

Yes. Our Japan-based team operates fully in Japanese, so Japanese nationals and long-term Japan residents can be served directly in Japanese where preferred.

• Main client languages: much of our client communication occurs in English and Chinese.
• Support covered: immigration, legal, or corporate support for Japanese nationals or long-term Japan residents.

We monitor Ministry of Justice, Japan Customs, and relevant agency publications on an ongoing basis and update our service procedures accordingly.

• Why it matters: Japan's immigration, customs, and corporate regulations change with some regularity. The October 2025 Business Manager Visa reform is a recent example.
• Client notice: clients on active engagements are notified of changes that materially affect their situation.

Yes. Aplash serves businesses across North America, Europe, Australia, and Asia.

• Teams: our client-service teams are in Singapore, Hong Kong, and Osaka, with coordination available in English, Japanese, and Chinese.
• Trade services: for Importer of Record (IOR), Attorney for Customs Procedures (ACP) and trade compliance services, the route is structured around your Japan import or export facts, not your location.

An Aplash specialist reviews your plan and says whether a route is worth scoping, roughly what it takes and what Aplash would need from you. It needs no documents and carries no fee.

• Format: 15 minutes on Google Meet, weekdays 11:00 to 16:00 Japan time, shown in your own time zone. Pick a time.
• Preparation: the specialist reads your plan before the call, so the time goes to your questions.
• Who you meet: an Aplash regulatory or market-entry lead, in English or Japanese.
• You leave with: the likely route, the gates on it, and a next step if one is worth taking.

Say what you plan to sell, build or operate in Japan, where you are starting from, and by when. Two or three sentences through the contact page are enough for a specialist to prepare.

• Plan: the product or service, who buys it, and whether goods must enter Japan or a company must be set up there.
• Starting point: where your company is based, and whether you already have an office, address or staff in Japan.
• Timing: your target start date, or "still exploring".
• Regulated products: name any product that may be regulated, because it changes the route.

You answer eligibility questions, read the scope and exclusions, see the exact amount, accept the terms of sale and pay. The order buys defined professional work, not a government outcome.

• Which services: ACP appointment setup, KK and GK formation, a Japan registered address, the shelf-company profiles, and Japan tax agent with Qualified Invoice Issuer registration.
• Not sold online: routes that need scoping first, such as a resident Japan-side director, a Business Manager visa track or a sector that needs a licence.
• Private intake: once fit is confirmed, you receive a non-public intake link for the engagement flow and required uploads.
• No outcome promise: authorities decide approval, clearance and processing time.

No: the order pages and the service agreement are in English on every language version of the site. Aplash's working languages are English, Japanese and Chinese.

• Order pages and agreement: English only, whichever language version of the site you start from.
• Working languages: English, Japanese and Chinese.
• Before you order: read the English scope and terms. A free first consultation through the contact page remains available for questions.

Yes. We facilitate introductions to bank partners who are familiar with foreign-owned KK/GK structures and can navigate the documentation requirements.

• Why introductions matter: opening a Japanese corporate bank account as a foreign-owned entity is non-trivial.
• What banks do: many regional and national banks decline newly incorporated foreign-owned companies without established relationships or trading history.

Yes. We offer retainer-based compliance support so that post-setup obligations do not fall through the cracks.

• Why it matters: Japan has ongoing compliance obligations that are more demanding than many other jurisdictions.
• Obligations: annual tax filings, social and employment insurance obligations, visa renewal compliance checks, corporate registration updates, and, for certain structures, statutory audit requirements.

Company dissolution in Japan is a structured legal process: the company cannot simply be abandoned.

• Required steps: a formal liquidation procedure, tax clearance, and deregistration.
• If you hold a Business Manager Visa: dissolution also requires notification to immigration authorities.
• Aplash support: We coordinate the dissolution process with the licensed professionals involved, including the judicial scrivener (司法書士) who files the registration, and the review of visa and residual tax implications.

Not for Business Manager Visa purposes: as of October 2025, virtual office addresses are no longer accepted.

• What is required: a physical commercial office, with a verifiable lease agreement and actual business activity, is mandatory.
• Office options: We work with compliant office providers across Tokyo, Osaka, and Fukuoka for clients who need a solution quickly.

Look up the company's Corporate Number (法人番号) on the National Tax Agency site, then order its registry certificate. Both are public.

• Corporate Number: a 13-digit number published with the company's name and head office address. Anyone may search and use it.
• Registry certificate (登記事項証明書): anyone may request it from the Legal Affairs Bureau for a fee, online or in person. It lists the officers, capital and business purposes.
• Match the details: check that the signatory is a person with authority to represent the company and that the address matches.

The October 16, 2025 revision raised minimum capital from ¥5M to ¥30M and added five more requirements. Existing visa holders have a 3-year transitional period until October 16, 2028 to meet them.

• Full-time employee: at least one 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.
• Office: virtual office addresses are prohibited. A physical commercial office with a verifiable lease is required.
• Japanese ability: the applicant or an eligible full-time employee must document B2-equivalent Japanese capability.
• Experience or degree: 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.
• Business plan: it must be certified by a licensed Japanese professional: a CPA (公認会計士), a tax accountant (税理士), or an SME management consultant (中小企業診断士).

It can. The Business Manager Visa requires you to actively manage the company. It is not an investor visa, and passive capital injection without demonstrated management activity is grounds for rejection.

• What the application needs: a credible business plan, evidence of ongoing business operations, and your role as the active representative.
• If full-time management is not feasible yet: the Startup Visa or a phased approach may be more appropriate.

Most legitimate commercial activities qualify. There are no categorical sector exclusions.

• Conditions: 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.
• Scrutiny: immigration authorities scrutinize businesses that appear to exist solely for visa purposes.
• Next step: Aplash reviews the business concept with you during the consultation and coordinates the licensed professionals who prepare the application.

Only if the Japanese company itself is the business. It cannot be a subsidiary of a foreign operation with no real Japan activities.

• What the company needs: Japanese operations, staff, and revenue activity.
• Unlikely to qualify: a holding company structure, or a company that merely invoices through Japan.
• Next step: Aplash reviews with you how to structure Japan-based commercial activity for your situation.

No. 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).

• Proof at application: it must be demonstrably present in the company bank account at the time of the Certificate of Eligibility (COE) application.
• Compliance risk: using the capital before the visa is approved, and leaving the account balance materially below the registered capital, creates a compliance risk.

Yes. A foreign national can be the sole shareholder and director of a Japanese company. Japan imposes no nationality restrictions on share ownership in a KK (株式会社) or GK (合同会社).

• Visa conditions: the Business Manager Visa requires that the representative is actively managing the business and that there is a full-time Japanese-qualified employee.
• Ownership: 100% foreign ownership itself is not a disqualifying factor.

There is no difference for the visa. Both qualify for the Business Manager Visa, and for visa-only purposes both are equally valid.

• KK (株式会社): Japan's equivalent of a joint stock company, more recognized internationally, with greater administrative requirements and higher registration costs.
• GK (合同会社): structurally simpler and less expensive to register, but may carry less institutional credibility in certain contexts (banking, enterprise contracts).
• Choosing: Aplash advises on the appropriate choice based on your commercial context, not just the visa application.

Since the October 16, 2025 revision, an applicant must meet all six mandatory requirements at the same time, including minimum company capital of ¥30,000,000. Existing visa holders have a 3-year transitional period until October 16, 2028 to achieve full compliance.

• Employee: 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.
• Business plan: certified by a licensed professional: an SME management consultant (中小企業診断士), a CPA (公認会計士), or a tax accountant (税理士).
• Office: an independent commercial office with a verifiable lease. No home offices or virtual addresses.
• Experience or degree: at least 3 years of business management experience, or alternatively a Master's degree or higher in a relevant field.
• Japanese capability: the business must be capable of operating in Japanese, either through the representative or an employee.

For the founder cases Aplash supports, the three routes differ in how you qualify: J-SKIP is non-points, HSP(i)(c) needs 70+ points, and Business Manager status is company-led.

• 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 permanent residence (PR) after 1 year.
• HSP(i)(c): the Highly Skilled Professional (HSP) route 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 to 79.
• Business Manager: company-led. Under the October 2025 rules it requires ¥30M in qualifying business assets, eligible staff, Japanese capability, an appropriate office, and professional review of the plan.
• All routes: PR and family provisions remain subject to separate conditions.

For a company, Japan's Immigration Services Agency (ISA) looks at paid-in capital or total capital contributions. Capital reserves, capital surplus and retained earnings do not count.

• No adding costs: office costs and salaries cannot be added to the capital figure to reach ¥30M.
• Several companies: if you manage more than one, one company must reach ¥30M by itself. Capital is not added across companies.
• New company: if no fiscal year has closed yet, the application includes a balance sheet drawn up at incorporation or at another chosen date.

In principle, yes. Japan's Immigration Services Agency (ISA) checks that the company's scale justifies more than one manager and that each person has a real, separate role.

• Reasonable need: ISA weighs the business scale and workload to see why each foreign national needs to manage the company.
• Clear duties and pay: each applicant's management duties must be defined, and each must receive remuneration for them.
• Capital: the ¥30M figure is set on the company's capital. Confirm how it applies to a two-manager structure before you commit funds.

An overseas accountant cannot. The evaluator must hold a Japanese licence as a Certified Public Accountant (公認会計士), tax accountant (税理士) or small business management consultant (中小企業診断士). An outside adviser who holds that licence can act.

• Independence: officers or employees of the applicant's own company cannot act as the evaluator. A licensed accountant or tax accountant serving as an outside adviser (顧問) is accepted.
• What is assessed: the evaluation must confirm that the plan is specific, rational and feasible.
• Not a guarantee: certification is one requirement. The Immigration Services Agency (ISA) still decides the application as a whole.

Japan's Immigration Services Agency (ISA) defines it by working pattern: 5 or more days a week, 217 or more days a year and 30 or more hours a week. Employment insurance enrolment is also required.

• Who counts: Japanese nationals, special permanent residents, and residents with permanent resident, spouse-type or long-term resident (定住者) status, living in Japan. Staff on work or student statuses do not count.
• Leave: after 6 months of continuous work with at least 80% attendance, the employee should be entitled to 10 or more days of paid leave.
• Not counted: seconded (在籍出向), dispatched (派遣) or subcontracted (請負) workers are not full-time employees of your business.
• Evidence: the application needs proof for at least one qualifying employee, such as wage records. It does not need documents for every employee.

The employee requirement is ongoing, not a one-time check. Renewal applies the same core requirements, so a gap with no eligible employee can put the renewal at risk.

• Replace quickly: recruit someone in an eligible status and enrol them in employment and social insurance without delay.
• Language proof: if the departing employee supplied the Japanese-language proof, you or another full-time employee must supply it instead.
• Keep records: keep the contract, insurance enrolment and wage records that cover the gap, ready for renewal. See Business Manager Visa support.

No. You or one of your full-time employees must show Japanese at B2 level or above. Proof from one person is enough.

• Accepted proof: JLPT N2 or higher, Business Japanese Test (BJT) 400 points or more, 20 or more years' residence, a Japanese university degree, or Japanese schooling through high school.
• N1 is not needed: N2 level already meets the B2 requirement.
• Staff route: a Japanese national or special permanent resident on full-time staff meets it without a test. Name the person and attach their residence record (住民票) and proof.

No. Applications filed from 16 October 2025 are judged under the revised criteria, including ¥30M capital. The old criteria apply only to applications Japan's Immigration Services Agency (ISA) received before that date, and to some Startup Visa and J-Find holders under transitional rules.

• Filing date decides: when the company was incorporated does not matter. The date of the application does.
• Even then: a case approved under the old criteria must meet the revised ones at renewals after 16 October 2028, though ISA still weighs a sound, tax-compliant business likely to meet them by the next renewal.
• Capital history: minimum capital rose from ¥5M to ¥30M and a full-time employee became mandatory. See Business Manager Visa support.

Renewals filed up to 16 October 2028 are decided on your business condition and your prospects of meeting the revised criteria, even if you do not meet them yet. After that the revised criteria apply, but a sound, tax-compliant business likely to meet them by the next renewal is still judged as a whole.

• Not automatic: the Immigration Services Agency (ISA) still looks at whether the business is operating and moving toward ¥30M capital, a full-time employee and the other new criteria.
• Who is covered: people already in Business Manager status, and HSP(i)(c) holders on the same footing. First-time applicants use the revised criteria, apart from some Startup Visa and J-Find holders under transitional rules.
• Plan early: a capital increase, a qualifying employee and a certified business plan each take time to arrange.

The company needs business premises of its own, large enough for the business at the revised scale. Since October 2025 a home that doubles as the office is in principle not accepted, and the lease must be for business use in the company's name.

• Lease terms: the lease should state business or office use, be in the company's name and make clear that the company uses the space.
• Short-term space: Japan's Immigration Services Agency (ISA) says monthly short-term rental space and easily removed stalls do not meet the standard.
• Shared or incubator offices: ISA looks for a defined space the business occupies, with people and equipment working there. A temporary start-up incubator office, such as JETRO's, is accepted with a usage consent.
• Renewal: the published renewal list does not repeat the lease, but the premises must still exist and ISA may ask for more documents.

No. The Startup Visa lets you prepare a business for up to 2 years under a certified local government or private organization. You must still meet the Business Manager criteria to convert.

• Which criteria: if your confirmation certificate was issued from 16 October 2025, the revised criteria apply at conversion. One issued by 15 October 2025 keeps the old criteria.
• Entry route: you need a start-up activity plan confirmed by a certified implementing organization, then review by the Immigration Services Agency (ISA).
• Use the time: build the capital, full-time employee, language proof and certified plan inside the preparation period.

Not on its own. The applicant needs 3 or more years of business management experience, or a doctorate, master's or professional degree in management or the business's field.

• Experience route: time spent in start-up preparation under Designated Activities (特定活動) status counts toward the 3 years.
• Applicant only: this test looks at you. The capital, employee, premises and plan tests look at the company.
• Prove it: keep degree certificates or employment records that show management duties and dates.

No ISA rule bars an acquired company, and none addresses shelf companies. The file must show real business activity, and a dormant company's financial statements usually show little or none.

• What Immigration asks for: the application includes the latest year's financial statements (決算文書).
• Continuity test: ISA's guideline treats two straight periods with no gross profit as, in principle, failing continuity. Only a company formed within 5 years can be judged more flexibly, with an expert evaluation.
• Same criteria: the company must still meet the ¥30M capital, employee, premises and plan tests. See shelf company acquisition.

Aplash supports only HSP(i)(c), advanced business management, for founders and company executives. The official Highly Skilled Professional (HSP) system has three categories.

• Points: the HSP(i)(c) table can award points for education, business-management experience, annual remuneration, position in the company, qualifications, Japanese ability, and eligible bonus criteria.
• Threshold: the applicant must also perform the qualifying activity and document at least 70 points.
• Permanent residence: a person who maintains 80+ points for 1 year, or 70 to 79 points for 3 years, may become eligible to make a separate permanent-residence application.

Possibly. At ¥8M annual salary, income gives 30 points in the advanced specialised/technical category (a business-management applicant gets none below ¥10M), so you need other factors to reach the 70 points required for Highly Skilled Professional (HSP) status.

• Make up the gap with: academic background (PhD adds 30 points, Master's adds 20), work experience, age, and Japanese language ability.
• Example: a ¥8M salary (30 points) with a Master's degree (20), 7+ years of experience (15) and JLPT N2 (10) reaches 75 points before any age points.
• Next step: Aplash runs a precise points calculation during the initial consultation.

Highly Skilled Professional (HSP, 高度専門職) status has three categories with separate points tables. A founder or executive falls under HSP(i)(c), advanced business management.

• HSP(i)(a): advanced academic research, such as university research and teaching.
• HSP(i)(b): advanced specialised or technical work, such as engineering, IT or finance roles.
• HSP(i)(c): advanced business management. Aplash supports only this category, for founders and company executives.
• Choose by duties: file in the category that matches your real daily duties, because each category uses a different table.

Highly Skilled Professional (HSP) status needs 70 points in total, from any mix of factors. One exception: HSP(i)(b) and HSP(i)(c) also require an annual salary of at least ¥3M.

• No other minimums: no single factor has a minimum score, so strength in one area can offset weakness in another.
• Category matters: points are counted on the table for the category you file under, so a wrong category breaks the whole sheet.
• Check the table: Japan's Immigration Services Agency (ISA) revises brackets and bonus items, so use its current table before filing. See HSP visa support.

The Highly Skilled Professional (HSP) business-management table scores education, management experience, annual salary, position and bonus items. It gives no points for age. Check the current table before filing.

• Salary: ¥10M scores 10 points, ¥15M 20, ¥20M 30, ¥25M 40, and ¥30M or more 50. The scale is not age-banded.
• Position: a representative director scores 10 points and a director 5.
• Experience: management experience scores 10 points at 3 years, 15 at 5 years, 20 at 7 years and 25 at 10 years.
• Education: a doctorate or master's scores 20, a bachelor's 10, and an MBA adds 5.
• Japanese: Japanese-Language Proficiency Test (JLPT) N1 adds 15 points and N2 adds 10.

No. Japan's Immigration Services Agency (ISA) applies the revised Business Manager criteria to Highly Skilled Professional (HSP) category (i)(c) applicants whose activity is business management. HSP adds a 70-point test and faster permanent residence.

• Same company tests: the revised capital, employee, language, plan and premises criteria apply, with the same transition period to 16 October 2028.
• What HSP adds: a 5-year period of stay and permanent residence after 3 years at 70 points or 1 year at 80 points. See HSP visa support.

Highly Skilled Professional (HSP) status 2 needs 3 or more years of qualifying activity as an HSP-1 holder and 70 points. It has an unlimited period of stay but is not permanent residence.

• Scope: HSP-2 permits almost all work activities, not only those of your own category.
• Permanent residence is separate: it has its own application. An HSP holder may apply after 3 years at 70 points or 1 year at 80, without moving to HSP-2 first.
• Founders: a move from HSP(i)(c) to HSP-2 is not allowed if the company does not meet the revised Business Manager criteria.

Yes. Some bonus points belong to the employer, so a move at the same salary can lower your Highly Skilled Professional (HSP) score. HSP-1 is tied to a designated organization, so a new employer needs a change of status application.

• Employer-linked bonuses: points for organizations receiving innovation support, or for small firms with high research spending, move with the employer.
• Renewal test: Japan's Immigration Services Agency (ISA) asks for at least 70 points when you renew. A later change in salary or age does not by itself cancel your status.
• Below 70: switch to a status that fits the new role, such as engineer/specialist (技術・人文知識・国際業務).

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

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

Yes, in the research and technical routes. You can use 10 or more years of practical experience plus ¥20M annual income instead of a master's degree. The management route needs no degree.

• Research and technical: a master's degree or higher with ¥20M a year, or 10 or more years of relevant experience with ¥20M a year.
• Business management: 5 or more years of management experience with ¥40M a year. The company must also meet the revised Business Manager criteria. This is the route Aplash supports for founders.
• No points: J-Skip applies fixed thresholds, not a points calculation.
• Check before filing: thresholds can change, so confirm current figures with Japan's Immigration Services Agency (ISA). See J-Skip visa support.

J-Skip tests income and background against fixed thresholds instead of a 70-point score. Successful applicants receive Highly Skilled Professional (HSP) status 1 (高度専門職1号) with faster routes to permanent residence.

• Permanent residence: a J-Skip holder may apply after 1 year. On the points route it takes 3 years at 70 points or 1 year at 80 points.
• HSP-2: a J-Skip holder can move to HSP-2 after 1 year as HSP-1. The ordinary requirement is 3 years.

Yes. If you are already in Japan, you file a change of status application for Highly Skilled Professional status 1 at the immigration office. Applicants abroad file for a Certificate of Eligibility (COE, 在留資格認定証明書) instead.

• Same criteria: the income and background thresholds are the same whichever route you use.
• Applicants abroad: once the COE is issued, you apply for the visa at a Japanese embassy or consulate and then enter Japan.
• Timing: review time is case-specific and decided by the immigration authorities.

Yes. A J-Skip spouse can work full time in a wider range of jobs than the spouse of a Highly Skilled Professional (HSP) holder. The couple must live together and the pay must match Japanese levels.

• HSP spouse: work in activities of a researcher, instructor, engineer/specialist or entertainer.
• J-Skip spouse: the list also covers professor, artist, religious, journalist and skilled-labour activities.
• Conditions: no education or career test applies. The spouse applies separately, and living apart ends the permission.

Japan's Startup Visa (スタートアップビザ) is a preparatory visa of up to 2 years for entrepreneurs who cannot yet meet the Business Manager Visa capital requirements.

• Certified support: it is granted only under the management and support of a local government or private operator certified by the Minister of Economy, Trade and Industry, so availability depends on that body.
• Purpose: it provides time to develop the business before transitioning to a full Business Manager Visa.
• Viability: whether it is viable depends on your location preference, business type, and capital timeline.

Yes. 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 and a valid contract with an overseas employer.
• Also required: health insurance coverage and residence in one of the eligible countries with which Japan has a relevant agreement.
• Not allowed: work for Japanese companies, or self-employment within Japan.

J-Find lets graduates of top overseas universities stay up to 2 years to look for a job or prepare a start-up. It is a Designated Activities (特定活動) status, not a Business Manager status.

• Eligibility: graduation within 5 years from a university in the top 100 of at least two of three named world rankings, plus ¥200,000 for living costs on arrival.
• Allowed activity: job hunting, start-up preparation and employment to support those activities.
• Family: a spouse and children can accompany you, and need work permission to be employed.

The Certificate of Eligibility (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. Processing time is case-specific: the agency publishes a standard period and monthly averages, and Business Manager COEs have recently taken longer than that standard because the entire application is reviewed on the merits.

• What it certifies: that you meet the requirements for the requested status of residence.
• What is reviewed: the business plan, capital evidence, office documentation, and employment structure.
• Why it matters: 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, so a technically compliant application can still be rejected.

• Possible grounds: the business plan is assessed as lacking credibility, the capital structure raises concerns, or the operational setup appears artificial.
• Why preparation matters: preparation quality, particularly the certified business plan and the coherence of the overall application, materially affects the outcome.

Rejections tend to come from five recurring weaknesses. Each is preventable with thorough preparation.

• Business plan: insufficient credibility, because the plan lacks specificity, market analysis, or financial projections.
• Capital: injection irregularities, where funds cannot be traced to a legitimate source.
• Office: a non-compliant office, such as a virtual, shared-coworking, or residential address.
• Staff: absence of verifiable full-time Japanese staff.
• Role: the applicant's role as manager is not clearly demonstrated.

Yes, in most cases. Status-of-residence changes can be filed from within Japan at the regional immigration office, instead of going through the Certificate of Eligibility (COE) process. A change from Temporary Visitor status is granted only for unavoidable special reasons.

• Difference from the COE process: you do not leave Japan. You apply directly for a status change; the agency publishes a standard period for status changes, but actual times are case-specific.
• Conditions: you must maintain legal status throughout the process and cannot begin paid business activities under the new status until it is granted.

Renewal requires showing that the business has operated in compliance with all requirements. Renewals are denied most commonly due to lapsed tax filing, lapsed social insurance, or the business having ceased actual operations.

• Tax and insurance: tax filings must be current, and social and employment insurance must be enrolled.
• Office and staff: the office must still be a qualifying physical location, and the full-time staffing requirement must be maintained.
• Support: Aplash provides pre-renewal compliance checks as part of its 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: renewal and any later period depend on continued qualifying activity, compliance, and the evidence submitted.
• Longer period: a longer period is not automatic.

The core package covers identity, the company, capital, the office, the business plan, staff and financials. All documents in foreign languages require certified Japanese translation.

• Identity and company: passport and identification, Articles of Incorporation and registration certificate.
• Capital and office: capital injection evidence (certified bank statements) and the physical office lease agreement.
• Plan and staff: certified business plan, employment contract for the full-time Japanese staff member, and financial projections.
• Aplash support: Aplash coordinates and reviews the package with the licensed professionals who prepare and file it. The business plan itself is certified by a CPA, tax accountant or SME consultant.

No. Visa approval is determined by the Immigration Services Agency of Japan, which exercises independent discretionary judgment. Aplash does not, and would not, represent any guarantee of outcome.

• What Aplash can represent: applications prepared through its process are thoroughly reviewed for compliance before submission.
• Effect of preparation: it materially reduces the risk of rejection due to documentation deficiencies.

Many preparation steps can be coordinated from overseas. Some steps may still need your direct participation or presence.

• Can be coordinated from overseas: document review, company-establishment support, office arrangements, and preparation of the Certificate of Eligibility application.
• May still need you: 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.

• Grounds for renewal denial or revocation: voluntary dormancy without notification, lapsed tax filings, or visible cessation of business activity.
• Winding down: if you are considering it, Aplash coordinates the exit procedure with the licensed professionals involved, including the visa status implications and the dissolution process.

Ongoing obligations include tax filings, social and employment insurance, company registration updates and keeping the physical office.

• Corporate income tax: filing annually.
• Consumption tax: an annual return if the company is a JCT taxpayer, plus one, three or eleven interim returns depending on the prior year's JCT amount.
• Insurance: social insurance enrollment and contributions for employees, and employment insurance.
• Registration and office: registration of any change in directors or addresses within two weeks of the change, and maintenance of the physical office.
• Material changes: changes to the business structure, such as capital reduction, change of representative, or cessation of the full-time staff requirement, must be managed carefully to preserve visa renewal eligibility.

A Certificate of Eligibility (COE, 在留資格認定証明書) is valid for 3 months from the issue date. You must apply for landing in Japan within that period or it loses effect.

• If it lapses: expect to file a new COE application with current documents.
• All statuses: the 3 months apply equally to Business Manager, Highly Skilled Professional, J-Skip and other work statuses.
• Plan backwards: time the application so you can complete the visa step and travel inside the validity period.

No guarantee. After the COE you must get a visa at a Japanese embassy or consulate, then enter Japan within the COE's validity. Officers still check your landing at the border.

• Step 1: Japan's Immigration Services Agency (ISA) issues the COE after reviewing the application.
• Step 2: apply for the visa at the embassy or consulate with the COE and your passport.
• Step 3: enter Japan within 3 months of the COE issue date. Officers can refuse landing if circumstances have changed.

The application rests on capital, a lease, a full-time employee and a certified plan, so those costs are usually committed before Japan's Immigration Services Agency (ISA) decides. Review time is case-specific.

• Capital: the company's ¥30M should already be in place when you file, so plan cash for the whole review.
• Premises: the office lease runs in the company's name from signing.
• Employee: the full-time employee's salary and insurance start with the employment, not with the decision.

Renewal asks for the latest financial statements, company registration and proof of the full-time employee and Japanese ability, plus proof that taxes and insurance are paid and a written account of what the business did in the last period of stay.

• Company records: labour and social insurance enrolment and payment proof, and tax certificates for withholding, corporate and consumption tax and local corporate taxes.
• Personal records: a resident tax certificate (taxed or non-taxed) and a tax payment certificate.
• Activity statement: a concrete explanation of your management activities during the latest period of stay. See Business Manager Visa support.

A Highly Skilled Professional (HSP) application needs a points calculation sheet for your category and evidence for the points you rely on, such as degree, career and income records. Proof that confirms 70 points is enough.

• Match the sheet: every figure on the sheet should agree with the contract, tax and degree documents behind it.
• Bonus items: each bonus claim, such as a Japanese-language certificate or a designated-university degree, needs its own proof.
• Current table: use the table that Immigration publishes now, because brackets and bonus items change. See HSP visa support.

Yes, if your status is covered. The notification is due within 14 days of the day you leave a company or join a new one, and can be filed online, by post or at an immigration office.

• You file yourself: this covers most work statuses, including Business Manager, all HSP categories, engineer/specialist (技術・人文知識・国際業務), researcher and skilled labour.
• Company side: the employer separately notifies when it takes on or releases someone in these statuses, unless it files the foreign employment status report (外国人雇用状況届出).
• Not a substitute: the notification does not replace a change of status application where one is required.

Only with separate permission. A dependent spouse needs separate permission to work and is generally limited to 28 hours per week.

• Eligibility: eligible spouses and children may apply for dependent status.
• Highly Skilled Professional (HSP) and J-Skip holders: may have additional spouse provisions for specified professional activities under separate conditions.
• Children: they may attend Japanese public or private schools.

Yes, but it is longer than the Highly Skilled Professional (HSP) or J-Skip pathway. Standard permanent residence (PR) eligibility requires 10 years of continuous Japan residence before filing.

• Work-type status: at least the most recent 5 of those 10 years must be held under a work-type status of residence. The Business Manager Visa qualifies as a work-type status.
• Period of stay: on the standard pathway, applicants must also have held a 3-year or 5-year period of stay at the time of application.
• No accelerated route: there is no points-based accelerated pathway specific to Business Manager Visa holders.
• Faster PR: the HSP or J-Skip route is preferable if you qualify.

Possibly. A qualifying J-SKIP holder may become eligible to apply for permanent residence (PR) after 1 year, and so may a qualifying Highly Skilled Professional (HSP) applicant who has maintained 80 or more points for 1 year.

• Not guaranteed: this is an eligibility period, not guaranteed approval.
• Separate application: permanent residence is assessed against its full requirements, and processing time varies.

Yes. If you hold Highly Skilled Professional (HSP) status, your spouse can work full time under a special spouse status if you live together and the pay matches Japanese levels. An ordinary dependent is limited to 28 hours a week.

• Three routes: dependent status with work permission (up to 28 hours a week), the HSP spouse status (full time), or the spouse's own work visa.
• Work covered: activities of a researcher, instructor, engineer/specialist or entertainer, with no education or career test.
• Own filing: the spouse applies separately, and living apart ends the permission.

Yes, under conditions. For Highly Skilled Professional (HSP) and J-Skip holders, household income must be at least ¥8M a year, you must live together, and the parent must help raise a child under 7 or support a pregnancy.

• Whose parents: your parents or your spouse's parents, but not both sides at the same time.
• Income: only your income and your spouse's count. The parent's own income is excluded.
• Confirm first: check the current immigration conditions before you plan around this.

Not necessarily. The permanent residence guideline of Japan's Immigration Services Agency (ISA) also accepts a points calculation made 3 years (70 points) or 1 year (80 points) before you apply, if you kept that score and stayed in Japan.

• Points route: you need 3 years of residence at 70 points or more, or 1 year at 80 points or more.
• Other conditions still apply: taxes, public pension and health insurance contributions and immigration notifications must be in order.
• Separate application: permanent residence is its own filing, and approval is not automatic.

No. The shortened periods for Highly Skilled Professional (HSP) holders apply to the highly skilled person only. A spouse or dependent child applies on their own conditions.

• Standard rule: 10 or more years in Japan, with at least 5 years on a work or residence status.
• Spouse of a permanent resident: a marriage lasting 3 or more years and at least 1 year of continuous residence in Japan.
• No automatic approval: permanent residence is assessed separately for each person.

No. Japan's Immigration Services Agency (ISA) states that a holder who does not meet the revised criteria cannot obtain permanent residence from Business Manager status, Highly Skilled Professional (HSP) (i)(c) or business-management HSP-2.

• HSP-2 move: the same applies to moving from HSP(i)(c) to HSP-2.
• Timing: the guidance applies this after the revision took effect on 16 October 2025, so plan the company's compliance before you file.
• Plan ahead: build capital, the full-time employee, language proof and premises into your plan first. See Business Manager Visa support.

The Attorney for Customs Procedures (ACP, 税関事務管理人) is the Japan-resident representative that a non-resident foreign company must formally designate so that it can be the importer in its own name.

• Legal basis: the ACP is appointed under Article 95 of Japan's Customs Act (関税法).
• Without an ACP: a foreign company with no Japanese residence or office cannot be listed on a Japanese customs declaration as the importer.
• ACP and customs broker: the ACP is a legal representative for customs procedures, including duty and tax payments at customs, not a broker. A customs broker (通関業者) is a licensed filing agent.

No. Under Japan's Customs Act (関税法), a non-resident importer appoints a Japan-resident Attorney for Customs Procedures (ACP, 税関事務管理人) for specified customs procedures. The foreign company then remains the importer.

• Official process: advance notification of the appointed agent to the relevant customs office.
• Your company remains responsible for: accurate information, transaction evidence, duties and Japan Consumption Tax (JCT).
• Filing: a licensed customs broker files the import declaration.
• No promise on outcome: Customs may review the filing and request additional information, so we do not promise acceptance, clearance or a fixed government processing time.
• If a Japan-side party must hold the importer position: that is a separate Importer of Record (IOR) engagement.

ACP (Attorney for Customs Procedures) 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: a Power of Attorney from the foreign company and a company registry extract.
• Also required: a declaration of the customs valuation methodology, a catalog or description of the import goods, and a logistics/trade flow document.
• Review: Aplash prepares and reviews all documentation before submission to Japan Customs.

Yes, across product categories, subject to product-specific rules. Attorney for Customs Procedures (ACP) registration covers the importing entity, not individual product lines, and it does not need to be renewed per shipment or per product category.

• Separate requirements: product-specific licensing or certification requirements apply independently under Japanese law.
• Examples: Product Safety of Electrical Appliance and Material (PSE) certification for electronics, and FOSHU (Foods for Specified Health Uses) approval for functional foods.

An Attorney for Customs Procedures (ACP) appointment is made for your company as an ongoing importer rather than for a single consignment. It does not need to be renewed per shipment or per product category. What recurs is the fee.

• Fees: ACP appointment setup is USD 500 one time, then the Aplash ACP role is charged per shipment.
• Your own broker files: USD 300 per shipment where your own licensed customs broker prepares and files the declaration and Aplash holds the appointment.
• Aplash coordinates: USD 1,200 per shipment where Aplash coordinates the licensed-broker clearance workflow.
• Volume rate: On the coordinated arrangement, 6 or 12 shipments ordered together take the volume rate.

Yes. If you later establish a Japanese legal entity, that entity has an address in Japan, so it can be the importer and file customs declarations in its own name through a licensed customs broker.

• Non-resident route: the Attorney for Customs Procedures (ACP, 税関事務管理人) appointment that supported it is no longer the route in use.
• Control: a Japan entity may provide more control once volume and operations justify it.
• Aplash: we coordinate the change and the records that go with it, and we review the commercial flow before recommending ACP, Importer of Record (IOR) or a Japan entity.

Not automatically. The appointment is notified to the Japan Customs office you name, and it covers the offices listed in that notification.

• One office in the setup fee: One office is covered at the ACP appointment setup fee.
• Further offices: Adding an office later means a further filing to Japan Customs (a change notification). That takes processing time and our own filing work, so each further office is quoted on its own.
• Port or airport: Tell us the expected port or airport before the appointment file is prepared, so the right office is named from the start.
• Who does what: The import declaration is filed by a licensed customs broker. Aplash holds the appointment, performs in-house customs review, and is the contact Japan Customs reaches for the entry.

Yes. Under Japan's Customs Act, a foreign company can legally import goods by appointing an Attorney for Customs Procedures (ACP), without incorporating in Japan.

• What the ACP does: it acts as your Japan-resident representative for customs procedures, so your company can be the importer in its own name.
• Typical use: this is the standard structure for e-commerce sellers, manufacturers, and enterprises shipping to Amazon FBA Japan, data centers, trade exhibitions, or B2B customers.
• Timing: ACP registration timing is case-specific and we do not promise a fixed government processing time.

No. An Attorney for Customs Procedures (税関事務管理人) appointment covers customs procedures. Electrical-safety and food import duties are separate legal roles under other laws.

• Electrical goods: the Electrical Appliance and Material Safety Act (電気用品安全法) requires notice to the Ministry of Economy, Trade and Industry (METI) within 30 days of starting manufacture or import.
• Food: the import notification under Food Sanitation Act Article 27 (食品衛生法) goes to a quarantine station, and a non-resident with no Japan address cannot file it.
• Next step: decide which Japan-based party will hold each of these roles before the first shipment.

No. An Attorney for Customs Procedures (税関事務管理人) appointment stays on record until it is formally dismissed. The dismissal notice goes to the customs office that received the original appointment.

• Form: the dismissal notice is Customs Form C-7510 (税関事務管理人解任届出書), filed in two copies. Changes to an existing appointment use Form C-7500.
• Records: business importers keep customs ledgers for 7 years and import documents for 5 years after the import permit, so these duties outlast the last shipment.
• Before you end it: settle unsold stock, returned goods, any duty or tax still to be paid and any refund still due, since the agent receives refunds for you.

A person or company with an address in Japan (a company's head or principal office) able to handle the procedures. Declarations filed as a business need a licensed customs broker, either the agent or one it engages.

• Notification: two copies of Customs Form C No. 7500 (税関様式C第7500号), filed in advance with the customs office where you will carry out the procedures.
• Attachments: a power of attorney or the delegation contract, your overseas registry extract, the agent's registry certificate and a transaction flow chart.
• Since 1 October 2023: the notification also states your relationship with the agent, and the delegation contract documents must be attached.
• More on request: Customs may ask for more, such as seller information for marketplace listings. See the ACP service.

No. The appointment is a notification to Customs made in advance of the procedures it covers. A notification filed now does not reach back to a declaration already made.

• File before you declare: have the notification in place before your next import declaration, not alongside it.
• A notification, not an approval: it records who your agent is. It does not clear any shipment or fix a processing time.
• A past clearance: how Customs treats a declaration made without an appointment depends on the facts. Ask the customs office that handled it.

No. They are two separate appointments under two different laws. Appointing one does not put the other in place.

• ACP (税関事務管理人): handles customs procedures and Customs notices for a non-resident. Appointed under Customs Act Article 95 (関税法第95条).
• Tax representative (納税管理人): handles national tax matters such as filing returns. Appointed under Article 117 of the Act on General Rules for National Taxes (国税通則法第117条).
• Where it is notified: the tax office, or Customs if the representative handles only consumption tax on imports. Customs Form C No. 7500 can serve as that notice.
• Licensed work stays licensed: a licensed customs broker files declarations and a licensed tax accountant (税理士) prepares tax returns.

Yes. The appointment covers export procedures as well as imports, and the agent acts on your behalf, so your company remains the exporter.

• Who files: a licensed customs broker (通関業者) files the declaration, because customs brokerage as a business needs a licence under the Customs Brokerage Act (通関業法).
• What you state: Customs Form C No. 7500 says whether the agent handles imports, exports or both. Aplash's ACP appointment can cover imports, exports or both.
• Permits and controls: any permit or approval other laws require must be shown at declaration (関税法第70条, Customs Act Article 70). Export control duties rest on the exporter.

Your company. Under the ACP route you remain the importer, so the duty, any additional tax and the record-keeping duty are yours, not the agent's.

• Who counts as importer: for an import sale, Customs normally treats the consignee named on the invoice as the importer and the person liable for duty.
• What the agent does: it acts for you, for example attending inspections, paying duty and receiving Customs documents. It must show Customs your books and documents on request.
• Records: keep import books for 7 years and the related documents for 5 years, both from the day after the import permit.
• Agent and broker mistakes: who bears their cost is a matter for your contracts, so agree the split in writing.

It covers one legal entity. Several brands sold by one company need one appointment, but each subsidiary that imports in its own name files its own.

• Same agent: a group can name one Japan-resident agent for every importing entity, but each company still files its own notification.
• Declarations: each shipment is declared by the company that is the importer for it, so that company's appointment must be on file.
• Tax: the import consumption tax credit belongs to the company that filed the declaration and goes on its own return.
• Group changes: if one company later opens a Japan office, only its own appointment is affected.

Each step is a separate notification to Customs: a change for updated details, a new notification for a new agent, and a dismissal when an agent's role ends.

• Change: file Form C No. 7500 as a change with the customs office that took the original notification. Adding a customs office is treated the same way.
• Dismissal: file the dismissal notification, Form C No. 7510 (税関事務管理人解任届出書), with that office promptly once the agent is no longer needed.
• Replacing an agent: notify the new agent first, then dismiss the old one, so no declaration is made without an agent on file.
• Tax role: if the old agent was also your tax representative (納税管理人), end or move that role too.

Usually not. The duty to appoint an ACP applies to a foreign company with no office or place of business in Japan, so once you have one you can generally file in your own name.

• End the appointment: file Form C No. 7510 with the customs office promptly once the agent no longer needs to handle your procedures.
• Confirm first: ask the customs office how your office or entity fits the rule before you drop the appointment.
• Valuation: the transaction value method applies only where the buyer has an office or place of business in Japan, so the basis for customs value can change.
• A Japanese company: a separate legal entity that imports in its own name. See company setup.

Goods in a bonded warehouse (保税倉庫) are technically not yet imported. They remain under customs supervision, and duties are not payable until the goods are taken out of bond for domestic release.

• Use: this structure is useful for centralizing inventory in Japan before customs clearance.
• Re-export: it allows re-export of unsold goods without paying duties.
• Aplash: we advise on whether a bonded warehouse structure is appropriate for your logistics model and coordinate the necessary customs procedures.

Where a nominal Importer of Record (IOR) structure is challenged, customs duty underpayment liability falls back on the party that was actually the importer.

• Non-compliant goods: responsibility is not transferred by naming another company on the declaration.
• Tax credit: only the entity listed as the Importer of Record on the Import Permit can claim input tax credits or a Japan Consumption Tax (JCT) refund, so a nominal IOR listed instead of your company costs you that deduction.
• Since October 2023: the revised Basic Circular to the Customs Act requires the entity with the right of disposal of the goods to be the IOR.
• ACP structure: an Attorney for Customs Procedures (ACP) appointment is a notification to the relevant customs office rather than an approval.

They are two different structures. The Importer of Record (IOR) is the entity legally responsible for the imported goods. The Attorney for Customs Procedures (ACP) is the representative a foreign company appoints so that it can act as importer itself.

• IOR: the entity legally responsible for customs duties, Japan Consumption Tax (JCT), and regulatory compliance for imported goods.
• ACP (税関事務管理人): the Japan-resident representative that a foreign company must appoint so it can remain the importer itself.
• Since October 2023: foreign companies can no longer use an unrelated Japanese company as a nominal IOR. Either a Japan entity that genuinely takes title acts as IOR, or the foreign company stays the importer and appoints an ACP.
• Aplash: provides both ACP registration and full Importer of Record and Exporter of Record (IOR/EOR) services.

In October 2023, Japan Customs revised the Basic Circular to the Customs Act, tightening who qualifies as an Importer of Record (IOR).

• Unrelated entities: foreign companies can no longer designate an unrelated Japanese entity (such as a shipping intermediary or customs broker) as the IOR.
• Right of disposal: the entity with the right of disposal of the goods must be the IOR.
• For foreign sellers: this means either using a Japan entity that genuinely takes title (an IOR structure) or appointing an Attorney for Customs Procedures (ACP) and staying the importer yourself.
• If not: failure to do so can result in goods being held at customs and loss of Japan Consumption Tax (JCT) input tax credit eligibility.

Yes. A distributor that genuinely buys the goods and is the buyer named on the invoice can be the importer. The real transaction and authority over the goods decide it, not the delivery term.

• Genuine purchase: in principle, Japan Customs treats the buyer named as consignee on an invoice that reflects the real sale as the importer.
• Consignment: if the distributor only sells your goods in its own name, either it or you can be the importer, you through an Attorney for Customs Procedures (税関事務管理人).
• Not enough alone: a transport company or other party outside the sale is not the importer, even when it is named as consignee.

No. An Incoterm such as DDP splits cost and risk between seller and buyer. It does not decide who is named as importer on the Japanese declaration, which follows the real transaction.

• Who counts: the buyer named as consignee on a genuine invoice. With no sale, the person who can dispose of the goods after they clear customs.
• A DDP promise: paying Japanese duty does not make the seller the importer. A non-resident that really is the importer, such as of its own unsold stock, first needs an Attorney for Customs Procedures (税関事務管理人).
• Other Incoterms: with EXW, FOB, CIF or DAP, import clearance is the buyer's job, so the importer structure must be settled before shipping.

Yes, shipment by shipment, if the facts of each one support the structure. One declaration names one importer, so the two structures cannot be combined on the same shipment.

• Importer of Record (IOR): a Japan-side importer buys the goods, takes title and is the importer on the declaration.
• Attorney for Customs Procedures (ACP): your company stays the importer and appoints a Japan-resident agent under Customs Act (関税法) Article 95, if it has no Japan office.
• Record the reason: keep a note of why each shipment uses its structure, because the importer must be the party with real authority over the goods.

The manufacturer and the party that imported the product in the course of business are both liable under the Product Liability Act (製造物責任法). The injured person must show a defect, not negligence.

• Importer of Record (IOR): the Japan-side importer that buys and resells the goods can be sued alongside the manufacturer. Any indemnity between them is a matter of contract.
• Attorney for Customs Procedures (ACP): your company stays the importer, so the importer role sits with it. The agent handles customs procedures and does not take title.
• Specific cases: whether a loss falls under the Act is a legal question for a Japanese lawyer (弁護士).

Not automatically. For a sale, Japan Customs generally treats the buyer named as consignee on the invoice as the importer. A consignee that takes no part in the deal, such as a logistics company, is not the importer.

• Why it matters: the importer is the party that owes the customs duty (Customs Act Article 6).
• No sale involved: the importer is whoever has authority to dispose of the goods once taken into Japan, plus any party performing the purpose of the import.
• Check before shipping: the consignee on your documents, the party named on the import declaration (輸入申告) and the contract behind that role should tell one story.

Not as a name only. A customs broker (通関業者) files the declaration as the importer's agent and does not become the importer. Since October 2023, Customs reads the importer as the buyer in a sale or, with no sale, the party that can dispose of the goods or carries out the purpose of the import.

• Nominee arrangements: naming a party with no real role in the deal as importer, often called name-lending (名義貸し), is generally not accepted after the reform.
• Consignment: a Japan agent that sells your goods on consignment in its own name can be the importer without owning them.
• Importer of Record (IOR): a Japan company that really buys the goods and takes title becomes the importer.
• Attorney for Customs Procedures (ACP): a company with no Japan address stays the importer by appointing a Japan-resident agent (税関事務管理人), with a licensed broker filing.

Either you or the Japan seller. Japan Customs accepts the overseas owner as importer, through an Attorney for Customs Procedures (税関事務管理人), or the Japan party that sells the goods in its own name.

• Owner as importer: works if you hold the authority to dispose of the goods, and you must appoint the Japan-resident agent before filing.
• Seller as importer: the consignee that sells in its own name, such as a marketplace seller, files as importer and owes the duty.
• Not decisive: who holds the goods in a warehouse does not decide who the importer is.
• Cleaner route: a Japan importer that buys the goods outright before entry, under an Importer of Record (IOR) structure, removes the consignment question.

If you manufacture, warehouse, or purchase goods in Japan and need to export them, the Exporter of Record (EOR) is the entity responsible under Japanese export control law.

• Export declarations: export from Japan requires customs export declarations.
• Controlled goods: certain goods, including dual-use items, controlled technologies and high-spec electronics, also require compliance with Japan's Foreign Exchange and Foreign Trade Act (外為法).
• Aplash: we act as your EOR for Japan-origin shipments and manage export declarations and compliance documentation.

A return is an export from Japan, so it needs its own export declaration (輸出申告). The declaration is made in the exporter's name, and a licensed customs broker (通関業者) usually files it.

• Importer of Record (IOR): the Japan-side importer that holds the returned goods is normally the exporter.
• Attorney for Customs Procedures (ACP): your company stays the exporter. Its Japan-resident agent handles export as well as import declarations, using a licensed customs broker.
• Plan before shipment one: agree who files returns, and keep the original import records. Aplash coordinates this under its Exporter of Record service.

Yes, through an Attorney for Customs Procedures. A company with no Japan address appoints a Japan-resident Attorney for Customs Procedures (税関事務管理人) under Customs Act Article 95, and a licensed customs broker files the export declaration.

• Notification: the appointment is notified to the customs office on Form C-7500, with a power of attorney and proof that the company exists.
• Broker needed: an appointee that is not itself a licensed customs broker cannot file declarations as a business.
• Exporter of Record (EOR): this is the party named as exporter on the declaration, and it answers for that declaration being accurate.
• Licences stay separate: whether goods need an export licence depends on the goods, destination and end user.

Yes. Japan Customs lets you mark an export declaration as filed before the goods enter a bonded area (保税地域) and tell customs when they arrive. Special routes can even issue the permit without bonded entry.

• Standard route: the form states whether the goods are pre-entry or post-entry, and you notify the customs office when they reach the bonded area.
• Special routes (Customs Act Article 67-3): an authorised exporter, or one that entrusts clearance to an authorised customs broker (認定通関業者), can obtain the permit without bonded entry.
• Other-law licences come first: proof of any required export licence must be given when you declare (Article 70), so it often sets the earliest date.
• Less flexibility: special-route declarations generally cannot be withdrawn, and customs can cancel the permit until loading (Article 67-4).

Customs duties are set by the product's HS (Harmonized System) code. Japan Consumption Tax (JCT), generally 10% (8% for food and non-alcoholic beverages), is applied on top of the customs value plus duties and any other excise tax. Both are generally payable at the time of import.

• Importer of Record (IOR) service: As your IOR, Aplash pays both at import and invoices these costs back to your company.
• Trade agreements: Japan has multiple Economic Partnership Agreements (EPAs) and free trade agreements (FTAs), with ASEAN, Australia, the EU, the UK and others, that may reduce or eliminate applicable duties depending on your goods' country of origin.

Imports with a total customs value of ¥10,000 or less are exempt from both customs duty and Japan Consumption Tax (JCT), generally calculated on a CIF (cost, insurance and freight) basis.

• Exclusions: certain categories, including some leather goods and knitted garments, are excluded from the exemption.
• Not the same as ¥200,000: 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.
• Personal-use imports: the assessable value is computed at 60% of the retail price.
• Tightening: 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.

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.

• Client notices: clients on active Importer of Record (IOR) engagements are notified of changes that affect their specific product categories or import structure.
• Tariff changes: Japan's tariff schedule is revised annually, and Economic Partnership Agreement (EPA) tariff rates phase down over time. We actively manage these changes to ensure clients benefit from preferential rates as they become available.

JCT is generally 10% (8% for food and non-alcoholic beverages), applied at import to the CIF (cost, insurance and freight) value plus customs duty and any other excise tax. In principle, only the importer named on the Import Permit can claim it as an input tax credit or refund, and only as a JCT taxable business.

• Third-party IOR: if a third-party IOR service provider is listed instead of your company, you lose the right to deduct import JCT, which can result in significant additional costs.
• Recovering JCT: with an Attorney for Customs Procedures (ACP), a foreign company can be the named importer, then recover JCT through JCT returns filed via a tax administrator (納税管理人) as a taxable business.

Import costs include customs duties, Japan Consumption Tax (JCT), and any applicable permit or certification fees for regulated goods.

• Duties and JCT: duty rates vary by HS code, and many industrial goods are 0%. JCT is generally 10% (8% for food and non-alcoholic drinks) of CIF (cost, insurance and freight) value, duty and other excise taxes.
• Attorney for Customs Procedures (ACP) setup: Aplash's ACP service fees are USD 500 for the ACP appointment setup (one time).
• Your own broker files: USD 300 per shipment for the ACP role where the importer's own licensed customs broker files and Aplash holds the appointment.
• Aplash coordinates: USD 1,200 per shipment where Aplash coordinates the licensed-broker workflow.
• Pass-through: Duties and taxes are always pass-through at cost. For a detailed estimate, contact our team with your product specifications and shipment volume.

You must be the importer on the Import Permit and a taxable business operator (課税事業者) filing Japan Consumption Tax (JCT) returns. The Import Permit is your evidence for the credit.

• Who claims: the person who made the import declaration. A broker or agent that fronted the tax for you cannot claim it.
• Non-resident importers: a foreign company that becomes a JCT taxpayer appoints a tax representative (納税管理人) in Japan and files the notifications with the tax office.
• Importer of Record (IOR) route: a Japan-side importer that takes title is the importer and claims the credit in its own return.
• The return: preparing it for you is work for a licensed tax accountant (税理士). Aplash coordinates the accountant through tax and legal support.

Yes, if the goods leave Japan again, generally within one year of the import permit. Customs then exempts duty and consumption tax. Goods that stay must be declared as a normal import.

• Two routes: the re-export duty exemption, declared at import, or an ATA carnet, an international temporary-import document valid for up to one year.
• Goods that stay: sold items, giveaways and left-behind demo units need a normal import declaration and a named importer.
• If goods do not leave in time: or are used for another purpose, the exempted duty and tax must be paid. Tell Customs beforehand.

Normally when you declare. You pay with a payment slip at a bank, or by direct debit from your Japan bank account through the customs electronic system NACCS. Paying later is possible against security.

• Payment slip: submit it with the declaration, pay at a bank or post office counter once customs returns it, then show the receipt to obtain the import permit.
• Direct debit: needs an agreement signed in advance by you, NACCS Center and a participating bank. A customs broker filing for you needs your account number.
• Deferral: against security equal to the tax, payment can be deferred for up to 3 months, per declaration or as one batch for a month.

The weekly rate Customs publishes. It is based on the average market rate of the week two weeks before the week of your import declaration, and duty and Japan Consumption Tax (JCT) are then calculated on the yen value.

• Not your contract date: the rate depends on the week of the import declaration, not the day you agreed the price or paid the supplier.
• Where to find it: Japan Customs publishes the weekly rates on its website.
• Planning: a weaker yen raises the yen value, duty and tax even when the invoice price is unchanged, so build a margin into landed-cost estimates.

Sometimes, under strict conditions. Customs duty may be refunded on goods re-exported unchanged within 1 year of the import permit, if notified at import, or on goods sent back because they do not match the contract.

• Re-export unchanged (Customs Tariff Act (関税定率法) Article 19-3): tell customs at import that you intend to claim, and export within 1 year of the import permit.
• Non-conforming goods (Article 20): quality or quantity must differ from the contract, and the goods must be sent back, not sold on to a third party.
• Time limit: under Article 20 the goods must enter a bonded area within 6 months of the import permit, or up to 1 year with approval. Consumption tax can be refunded too.
• Procedure under Article 20: before export, bring the goods into a bonded area and notify customs, then file the refund application with the export declaration and the import permit. Skipping this loses the refund.

Yes, if it is a taxable business for JCT and is the importer that filed the declaration. It takes the credit on its own return, and an import agent cannot take it for you.

• Not automatic: a business exempt from JCT, broadly one with ¥10 million or less of base-period taxable sales, cannot claim it unless it registers as a Qualified Invoice Issuer (適格請求書発行事業者) or elects to be taxable.
• Separate from the ACP: the appointment covers customs only. A foreign company that must file Japanese tax returns also appoints a Tax Administration Representative (納税管理人).
• Paperwork: keep the import permit (輸入許可書). A licensed tax accountant (税理士) prepares the return, and Aplash's tax and legal service coordinates it.

You file an amended return and pay the shortfall with late-payment interest. No additional tax applies if you correct it voluntarily before Customs sends an investigation notice; it is 5% after the notice but before Customs anticipates a correction, and generally 10% after that.

• Concealment: if the facts behind the tax were hidden or disguised, a heavier additional tax of 35% replaces the ordinary one.
• Overpayment: if you paid too much, claim a refund by a correction request (更正の請求) within 5 years of the import permit.
• Records: keep import books for 7 years and the related documents for 5 years, both from the day after the import permit.

Japan Customs uses the transaction value method as the primary basis for customs valuation: the price actually paid or payable in a sale for export to Japan, where the buyer has an address or office in Japan. Other valuation methods apply where the buyer has no base in Japan.

• Related parties: transfer pricing between related parties receives heightened scrutiny, for example a parent company shipping to its own Japanese subsidiary or Importer of Record (IOR).
• Compliance risk: declaring an artificially low transfer price to reduce customs duties is a compliance risk.
• Aplash: we advise on appropriate customs valuation documentation as part of the IOR setup.

HS codes (Harmonized System codes) are the internationally standardized classification system for traded goods. They are used to determine applicable customs duties and import restrictions.

• Wrong code: an incorrect HS code can result in underpayment of duties, which creates a compliance liability, or overpayment, which unnecessarily increases costs.
• Responsibility: in Japan, the classification is the responsibility of the Importer of Record (IOR).
• Aplash: 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 free trade agreement (FTA) network.

No. Customs value is generally the price actually paid or payable, so a lower invoice with the balance paid separately is a false declaration, not a discount.

• Penalty: a false declaration can bring up to 5 years in prison, a fine of up to ¥10 million or more, or both (Customs Act Article 111). Evading duty by deception carries up to 10 years (Article 110).
• Royalties count: a royalty or licence fee paid as a condition of buying the goods is generally added to the dutiable value (Customs Tariff Act (関税定率法) Article 4).
• Discovery: customs can question importers and inspect accounting records after clearance (Customs Act Article 105), so the exposure does not end at the border.

No. A free replacement is not a sale, so Customs values it another way. An identical replacement is declared at the value of the original import.

• Still declared: each shipment needs its own import declaration, with a value stated.
• Different unit: value comes from identical or similar goods, then domestic sale price or computed value, then reasonable adjustment (Customs Tariff Act (関税定率法) Arts. 4-2 to 4-4).
• Documents: the value must rest on records that show a reasonable basis (Article 4-8).
• Defective unit: sending it back is a separate export, and duty paid on it may be refundable under Article 20.

Only the first six digits are shared worldwide. Japan adds its own digits and duty rates, so treat a foreign code as a starting point and check it against Japan's current tariff schedule.

• Japan's code: the first six digits are the HS code. Japan adds three, giving the nine-digit item code used in NACCS, Japan's customs clearance system.
• Revisions: the HS is revised about every five years. HS 2022 took effect in Japan on 1 January 2022, so an older code can be invalid today.
• Check the edition: Customs publishes the tariff schedule in dated editions, so use the one in force on the declaration date.
• A written answer: ask Customs for an advance ruling on classification before you ship.

Request a written advance ruling (事前教示). It covers classification, valuation and origin, and Customs respects it for up to three years when you submit a copy at declaration.

• Written, not informal: a request on Customs Form C No. 1000 gives a written ruling. Answers to phone or ordinary email inquiries are for reference only.
• When it stops applying: if the goods differ from the description, the ruling expires, the law changes, or Customs finds an error in how it was applied.
• Published: classification rulings are generally disclosed, and you can ask to postpone disclosure for up to 180 days.
• Valuation and origin: each has its own advance ruling procedure.

Not always. Customs starts from the price paid or payable, then adds freight and insurance to the Japanese port and some other costs. That method applies only to a sale to a buyer with a base in Japan.

• Also added: commissions (not buying commissions), containers and packing, free or discounted inputs you supply, related royalties, and resale proceeds that flow to the seller.
• No import transaction: a buyer with no office or place of business in Japan, consigned goods and loaned goods are valued by other methods.
• Alternative methods: the value of identical or similar goods, then the Japanese resale price less deductions, then a computed value.
• Check first: an advance ruling on valuation settles the method before you ship.

Yes, when the royalty relates to the imported goods and the buyer must pay it, directly or indirectly, as a condition of the import transaction.

• Covered rights: patents, utility models, designs, trademarks, copyrights, neighbouring rights and special production methods, where the payment is for the imported goods.
• Who receives it: the rule covers direct and indirect payments, so paying a third-party licensor can still count if it is part of the deal for the goods.
• Not included: a payment unrelated to the imported goods, and the right to reproduce the goods in Japan.
• Check first: an advance ruling on valuation can confirm your position before the first declaration.

Not by itself. Under General Interpretive Rule 2(a) (関税率表の解釈に関する通則2(a)), a complete article presented unassembled or disassembled is classified in the same heading as the assembled article.

• Why it applies: the rule covers articles presented in parts, usually for packing, handling or transport convenience.
• Incomplete articles: parts that do not make up the complete article are classified with it only if, as presented, they already have its essential character. Otherwise each part follows its own heading.
• Several consignments: if the parts will arrive in more than one shipment, ask Customs for a written advance ruling before the first one.

Japan Customs may detain a shipment for physical inspection, documentation deficiencies, or suspected non-compliance. Goods ultimately rejected for non-compliance must be re-exported or destroyed.

• If detained: we coordinate directly with the customs office, provide required supplementary documentation, and manage the resolution process.
• Examples of non-compliance: missing certification or a prohibited item.
• Prevention: we conduct pre-shipment compliance screening to minimize this risk.

Standard documentation per shipment includes a commercial invoice, packing list, and bill of lading or airway bill, plus the customs filing documents.

• Customs filing: customs import declaration and customs valuation calculation.
• Origin: a certificate of origin, if you are claiming preferential tariff treatment.
• Product-specific: any compliance certificates required by the goods' category.
• Aplash: we prepare and review the complete documentation package for each shipment.

Not always. A sample given to a Japan recipient to keep is normally imported by that recipient, as the party able to dispose of it. Goods with a total customs value of ¥10,000 or less are also exempt from customs duty and Japan Consumption Tax (JCT).

• Trial orders: once a customer pays, it is a commercial import. The importer is then normally the Japan buyer, an IOR that buys and resells, or your company with an ACP if it imports its own stock before selling.
• Exclusions: certain items, including some leather goods and knitted garments, are outside the exemption, and excise taxes such as liquor tax still apply.
• Goods that return: items that leave Japan again may use the re-export duty exemption instead.

It is a check after release, in which Japan Customs (税関) tests an import declaration against your records. Keep books for 7 years and supporting documents for 5 years from the day after the import permit.

• What is checked: whether the declaration was right, such as the declared customs value and the duty and tax worked out from it.
• What to keep: contracts, invoices, freight and insurance statements, packing lists and price lists that support the declaration.
• Under an Attorney for Customs Procedures (税関事務管理人): the records are your company's. The agent must show them to Customs on request, so you must give it access (Customs Act Article 95(8)).

It depends on the office. Each customs office sets its opening hours by public notice, by type of work (Customs Act Article 19). Some offices grant import and export permits on weekends and holidays, others only on weekdays.

• Example: Osaka Customs' notice from 1 February 2026 has Kansai Airport granting import and export permits around the clock, the main office also on weekends and holidays except 1 January, and most other offices weekdays only.
• Outside hours: you can ask in advance for certain customs work to be done outside opening hours, and customs handles it where operations allow (Customs Act Article 98).
• Check your office: hours differ by office and by task, so confirm the notice for the port or airport you use.
• Plan around holidays: Golden Week and the New Year period close weekday-only offices for several days. Clearance time stays case-specific, because customs reviews and decides each declaration.

Electronics and electrical appliances must comply with Japan's PSE (Product Safety of Electrical Appliance and Material) law, which divides products into two categories.

• Specified (菱形PSE mark): requires third-party testing and certification.
• Non-specified (丸形PSE mark): permits self-declaration after internal testing.
• Non-compliance: importing non-compliant electronics without the appropriate PSE mark is a violation of the Electrical Appliance and Material Safety Act and exposes the Importer of Record (IOR) to liability.
• Aplash: 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.

• Notification: every shipment must be accompanied by a notification of import (食品等輸入届出).
• Inspection: goods may be subject to random or targeted inspection.
• Standards: certain additives, pesticide residues, and packaging materials must comply with Japan-specific standards that differ from Codex or EU/US norms.
• Aplash: we assess food category compliance requirements before import commences.

Yes. Importing pharmaceuticals or medical devices requires a Marketing Authorisation (承認) or registration, and in many cases a Manufacturing/Marketing Licence.

• Law: these products are regulated under Japan's Pharmaceutical and Medical Device Act (薬機法).
• Separate from customs: these requirements are separate from customs and Importer of Record (IOR) procedures.
• Complexity: this is a materially more complex and time-consuming process than standard goods importation.
• Aplash: we assess regulatory pathway requirements for healthcare products and advise on the appropriate structure.

Japan requires specific permits or certifications for several commodity categories, each under its own law.

• Health and food: medical devices (薬機法, Pharmaceutical and Medical Device Act, Class I to IV) and food and supplements (食品衛生法, Food Sanitation Act).
• Electrical and radio: electrical appliances (電安法, Electrical Appliance and Material Safety Act, PSE mark) and radio equipment (電波法, Radio Act, technical conformity).
• Chemicals and hazardous goods: chemical substances (化審法, Chemical Substances Control Act), dangerous goods (IATA DGR / IMDG Code) and lithium batteries (UN38.3).
• Export-controlled: dual-use or export-controlled goods (外為法, Foreign Exchange and Foreign Trade Act, ECCN / EAR).
• Aplash: we coordinate the multi-agency permit work for these categories through our Importer of Record and Exporter of Record (IOR/EOR) service.
• A listed category is not automatic acceptance. The exact model, composition, use, origin, parties, destination, permits and supporting evidence are assessed before scope is offered.

No. CE and FCC are not Japanese approvals. Japan applies its own electrical safety rules and radio conformity rules, and each applies to your product separately.

• Electrical safety: under the Electrical Appliance and Material Safety Act (電気用品安全法, PSE), importers notify within 30 days of starting, meet the standards and affix the PSE mark.
• Higher-risk items: specified electrical appliances (特定電気用品) also need a conformity inspection by a registered body.
• Radio: equipment that transmits radio waves, including Bluetooth and Wi-Fi devices, generally needs the technical conformity mark (技適マーク) under the Radio Act (電波法). Using it without the mark can breach the Act.

No. A non-resident cannot file the food import notification under Article 27 of the Food Sanitation Act (食品衛生法). The ACP appointment covers customs procedures only, so a Japan-resident importer is also needed.

• Why: disposal orders must be enforceable against the notifier, so the notifier needs an address in Japan.
• Options: an Importer of Record (IOR) that buys the goods, a Japan subsidiary or branch, or a Japan-resident distributor that imports them. See Importer of Record support.
• Scope: the notification covers food, additives, tableware, food packaging and toys for young children, when imported for sale or business use.

Yes, for toys designated under the Act because contact can harm an infant's health, in practice for children under six. An importer bringing them in for sale or business use must notify the quarantine station before customs clearance.

• What is covered: designated toys such as rattles, building blocks, dolls, balls and balloons.
• Who files: the importer, with the quarantine station (検疫所) at the port. A broker may submit it, but the importer stays responsible.
• If a toy fails: it cannot be imported or sold in Japan and must go back or be destroyed.
• ST Mark: the Japan Toy Association's safety mark is voluntary.

Yes. Selling alcohol needs a liquor sales licence (酒類販売業免許) under the Liquor Tax Act (酒税法). It is separate from customs clearance and the Food Sanitation Act notification.

• Who needs it: the party that sells the alcohol, for each sales premises. The local tax office (税務署) of the National Tax Agency (国税庁) issues it.
• Wholesale or retail: selling to liquor shops, distributors or makers needs a wholesale licence. Selling to consumers, bars and restaurants needs a retail one.
• Importer of Record (IOR): the Japan-side importer that buys and resells the goods is the seller, so it must hold the licence.
• Attorney for Customs Procedures (ACP): a licence is tied to a sales premises in Japan, so a company with no Japan presence generally cannot hold one itself.

Yes, if the substance is new to Japan. The Chemical Substances Control Act (化審法) requires prior notification to three ministries, and the substance cannot be imported until the review result arrives.

• Who notifies: the person who intends to import it, before the first import. Substances already on Japan's inventory generally need no prior notification.
• Exceptions: research use, reagents and some confirmed low-risk cases are exempt from the notification, with their own conditions.
• Separate rules: dangerous goods transport rules and other chemical laws apply in addition. See chemical imports.

Goods listed in Customs Act Article 69-11. They include narcotics, handguns, explosives, counterfeit currency and securities, and goods that infringe intellectual property rights.

• Narrow exceptions: for several categories, such as narcotics, firearms and explosives, imports by persons authorised under other laws are carved out of the ban.
• Customs power: for most of these goods, customs can seize and destroy them or order their return.
• Permit-gated goods differ: medicines, food and plants are not banned, but release needs proof of other-law approvals or checks when you declare (Article 70).

Often yes. A business that imports goods in containers or packaging for sale in Japan, or imports containers, is a specified business operator (特定事業者) under the Containers and Packaging Recycling Act (容器包装リサイクル法), unless it qualifies as small.

• How it is met: by paying the designated body, the Japan Containers and Packaging Recycling Association (日本容器包装リサイクル協会), to recycle for you, or through approved own collection or recycling.
• Small-business exemption: it applies only if you meet both a headcount test and a sales test.
• Thresholds: where commerce, including import, is the main business: at most 5 regular employees and ¥70 million in sales. Other industries: at most 20 employees and ¥240 million.
• Scope: glass, PET, paper and plastic containers and packaging that end up as household waste. It is separate from product approvals such as electrical-safety or food rules.

Yes, if you hold the rights. A trademark, patent, design or copyright owner can apply to Japan Customs to stop goods suspected of infringing its rights. This is separate from your own imports.

• Who applies: the rights holder or an exclusive licensee, who can act through a lawyer or patent attorney.
• Your import structure: an Importer of Record (IOR) or Attorney for Customs Procedures (税関事務管理人) arrangement covers your own imports and does not file this application.
• Evidence: customs can decline an application that does not show enough proof of infringement.
• What follows: once accepted, customs starts an identification procedure on suspect shipments, and you and the importer can both submit evidence and views.
• Validity: up to 4 years, renewable, within the period your registration fees are paid.

No. Customs confirms only the other laws on its published list, such as the Food Sanitation Act and the Pharmaceutical and Medical Device Act (薬機法). Electrical safety and radio rules are not on it, yet still apply to sale and use.

• Checked at import: if another law requires a permit or approval, you prove it to Customs before release under Customs Act (関税法) Article 70.
• Not on that list: the Electrical Appliance and Material Safety Act, the Radio Act and the Fire Services Act. Their duties arise at sale, use or storage.
• Ask first: Customs cannot say whether a product falls under another law. Confirm with the ministry in charge before you ship.

Diamond PSE is for the 116 Specified Electrical Appliances (特定電気用品) and needs a conformity inspection by a body registered with the Ministry of Economy, Trade and Industry (METI). Circle PSE is for the other 341 items and rests on the notifier's own inspection.

• Diamond: you must hold the registered body's certificate before selling. Certificates run for a period set per product: 3, 5 or 7 years.
• Circle: the notifier inspects each model against the technical standard and keeps the inspection record. No third-party certificate is required.
• Example: a DC power supply device (直流電源装置) such as an AC adapter is Specified. A lithium-ion battery above an energy-density threshold is non-specified.
• Check each model: under the Electrical Appliance and Material Safety Act (電気用品安全法, PSE), the tier follows METI's published lists, not the general product type.

Yes. A Japan importer can act as Notifying Supplier (届出事業者). Since 25 December 2025, an overseas seller shipping directly to Japanese consumers can also file itself, if it names a Domestic Administrator (国内管理人) in Japan.

• Filing: the Electrical Appliance and Material Safety Act (電気用品安全法, PSE) requires notifying the Ministry of Economy, Trade and Industry (METI) within 30 days of starting.
• Administrator: a person or company with a Japan address and spoken Japanese, authorised to receive METI notices, under a written contract covering recalls.
• No administrator, no mark: without one, the seller cannot put the PSE mark on the product or sell it as compliant.
• Same product rules: the technical standard and the inspection duties still apply.

Not unless a legal route covers it: operating radio equipment that lacks the Technical Conformity Mark (技適マーク) can breach the Radio Act (電波法), with penalties of up to 1 year in prison or a ¥1,000,000 fine. Switching it on for a demo counts as use.

• Import is separate: Radio Act conformity is not on the list of laws Japan Customs checks at import. The exposure starts when the device is operated.
• Trial route: equipment meeting a standard the Ministry of Internal Affairs and Communications (総務省, MIC) designates can run experiments for up to 180 days after a notice to MIC (Article 4-2). Other cases need a licence.
• Not a route to market: the trial route covers only experiments, tests or surveys, and MIC decides whether a demo qualifies. Licence-free wireless LAN and similar devices depend on carrying the mark.

It can. The Electrical Appliance and Material Safety Act (電気用品安全法, PSE) covers electrical safety, and the Radio Act covers radio equipment. One does not replace the other, and each applies only if the product is in its scope.

• PSE scope: check the product and each part against the lists. An AC adapter is a Specified item, and a lithium-ion battery above an energy-density threshold is non-specified.
• Radio scope: radio equipment needs the Technical Conformity Mark (技適マーク) for licence-free use, such as wireless LANs and cordless phones.
• Sale versus use: an electrical appliance cannot be sold without its PSE mark (Article 27). Radio Act exposure arises when uncertified equipment is operated.

No. A business in Japan that hands over an imported chemical must supply its own Japanese-language safety data sheet (SDS). This applies under the Industrial Safety and Health Act (労働安全衛生法) and the PRTR Act (化管法) for the chemicals they cover.

• Importer's name: the label and SDS name the importer that hands the chemical over, not the overseas maker. The importer answers for the content.
• Format: JIS Z 7253 is Japan's GHS (Globally Harmonized System) standard for labels and SDSs. An SDS built to it covers the items the Act requires.
• Own use: no SDS duty if you only use it in your own workplace, but tell workers the hazards in a language they understand.
• Overseas supplier: it has no duty under the PRTR (pollutant release and transfer register) Act, but you need its product data to write yours.

Only above a threshold called the designated quantity (指定数量). At or above it, hazardous materials (危険物) must be kept in a facility approved under the Fire Services Act. Below it, municipal fire ordinances apply.

• Separate from transport: a completed dangerous goods declaration covers the air or sea leg. It does not settle storage or handling in Japan.
• Permission: the facility needs permission from the municipal mayor or prefectural governor (Article 11).
• Licensed handler: unlicensed staff may handle the materials only with a Class A or Class B licensed hazardous materials handler (危険物取扱者) present (Article 13).
• Mixed stock: add each material's quantity as a share of its own designated quantity. A total of 1 or more counts as at or above (Article 10).
• Short stays: temporary storage above the quantity for up to 10 days needs approval from the fire chief.

Yes. Packaged food sold in Japan must carry the items the Food Labelling Standards (食品表示基準) require, written in Japanese. For imported food the label names the importer and its business address.

• Core items: product name, ingredients, additives, allergens, net content, best-before or use-by date, storage method, nutrition facts and, for imported food, the country of origin.
• Not the border filing: the Food Sanitation Act notification is a separate step, filed with the quarantine station. Labelling falls under the Consumer Affairs Agency (消費者庁).
• Settle the importer first: the label names the importer, and a company with no address in Japan cannot file the border notification, so choose the Japan importer before printing labels.

Not on its own: only a holder of a Japanese marketing business licence (製造販売業許可) can market a medical device in Japan. A foreign manufacturer can seek approval or certification itself, but must appoint a licensed marketing company in Japan, which need not be its own.

• Importing counts as marketing: under the Pharmaceutical and Medical Device Act (薬機法), selling a device you imported is marketing, so the licence comes first.
• Before the first sale: the device needs approval, certification by a registered certification body, or notification, depending on its category.
• At the border: Japan Customs lists this Act among the laws whose permits it confirms at import.
• Aplash: for Class I and II devices, Aplash can act as Importer of Record alongside a partner marketing authorisation holder (製造販売業者).

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.

• Regulator: the Ministry of Economy, Trade and Industry (METI) administers the regime.
• Aplash: we screen export transactions against applicable controls as part of our Exporter of Record (EOR) service.

No. The main triggers are list control and the catch-all rule, and some goods or destinations carry separate approvals. Every business exporter must still determine whether its goods are listed (該非判定) and name a person responsible for it.

• List control: items listed under the Export Trade Control Order (輸出貿易管理令) generally need permission from the Ministry of Economy, Trade and Industry (METI).
• Catch-all: an unlisted item can still need permission if the exporter learns it may be used for weapons, or if METI sends a notice. Rules differ by destination.
• Keep it current: list items are in principle revised every year, and parts and accessories can be controlled too.

No. EAR99 only means an item is not on the US Commerce Control List. Whether Japanese permission is needed depends on Japan's own rules under the Foreign Exchange and Foreign Trade Act (外為法), not on the US classification.

• Separate legal texts: both countries draw on international export control regimes, but Japan's lists sit in its own Export Trade Control Order (輸出貿易管理令) and ordinances.
• Catch-all: an unlisted item can need permission because of its end use, its end user or a notice from the Ministry of Economy, Trade and Industry (METI).
• The exporter checks: the exporter makes the determination (該非判定) through a responsible person it appoints.

Yes, where the ACP route fits the transaction. Your foreign company remains the importer and appoints an Attorney for Customs Procedures (税関事務管理人). Inventory then moves into Amazon Japan fulfillment centers without a Japanese entity.

• Filing: a licensed customs broker files the import declaration and handles the clearance formalities.
• Duties and tax: duties and Japan Consumption Tax (JCT) are funded by your company as the importer.
• Eligibility: it depends on the transaction and on who qualifies as importer, not merely on where the seller is incorporated.
• Aplash fees: The Aplash ACP role is charged per shipment, separately from the one-time appointment setup.

Yes. You can sell on Amazon FBA Japan by appointing an Attorney for Customs Procedures (ACP) so your own company can be the importer on the customs declaration.

• Result: this allows your foreign company to legally import goods into Amazon's Japanese fulfillment centers without establishing a Japanese entity.
• Timing: ACP appointment 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.
• Setup: Aplash offers the ACP appointment setup at USD 500 (one time).
• Your own broker files: USD 300 per shipment for the ACP role where the importer's own licensed customs broker files and Aplash holds the appointment.
• Aplash coordinates: USD 1,200 per shipment where Aplash coordinates the licensed-broker workflow.

Under the FY2026 Tax Reform Outline released in December 2025, Japan will shift Japan Consumption Tax (JCT) payment obligations from individual foreign sellers to large platform operators, those with intermediary sales exceeding ¥5 billion.

• Platforms collect and remit: platforms like Amazon will be required to collect and remit JCT on behalf of sellers.
• Input tax credits: at the platform level they will only apply when goods are imported under the foreign seller's name as Importer of Record (IOR).
• Risk: foreign sellers who are not the named importer, for example through an Attorney for Customs Procedures (ACP) appointment, risk losing JCT reimbursement.
• Low-value goods: goods priced at ¥10,000 or less will no longer be exempt from JCT.

No. The importer is normally the seller who will sell the goods after they leave customs control, because that seller has authority over them. A marketplace or transport company that only stores or moves the stock is not the importer.

• Importer of Record (IOR): a Japan-side importer that buys your goods outright becomes the importer instead of you.
• Attorney for Customs Procedures (ACP): a non-resident seller stays the importer and appoints an ACP, even when a Japan company arranges clearance.
• Consignment sales: if a Japanese seller lists the goods under its own name, either that seller or the owner, through an appointed agent, can be the importer.

With no sale at the border, the usual transaction value method cannot apply. Customs moves to alternative methods in a set order, which can end in a value worked back from the later Japanese selling price.

• Order of methods: identical or similar goods, then a price worked back from Japanese sales, then production cost, then other reasonable methods.
• Selling-price method: the Japanese selling price near the declaration date, less usual commission or profit and expenses, domestic transport, duty and consumption tax.
• Your choice: where production cost can be verified, you may ask Customs to use it before the selling-price method.
• Keep the working: record the method and figures before the first shipment, because Customs can ask for them after clearance.

For individual parcels, the backer. Each reward is cleared in the recipient's name, so the backer deals with customs and generally pays any duty and consumption tax due.

• What can go wrong: for postal parcels, customs may send the recipient a notice asking for documents, and the parcel waits for the reply.
• Bulk shipment: one consignment to a Japan fulfilment partner, then local delivery, takes backers out of customs. The importer must hold authority to dispose of the goods.
• Who can import: a Japan company buying the goods, as an Importer of Record (IOR), or your company through an Attorney for Customs Procedures (税関事務管理人).
• Product rules: check requirements for wireless, battery-powered and electrical rewards before you ship, whichever route you use.

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.

• RCEP: the Regional Comprehensive Economic Partnership includes both Japan and China and applies reduced rates for eligible goods with appropriate certificates of origin.
• Aplash: we assess applicable duty rates and preferential tariff eligibility for your specific HS (Harmonized System) codes during onboarding.

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.

• Certificates 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.
• Aplash: we assess RCEP eligibility for your supply chain and advise on certificate of origin requirements.

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.

• Qualifying goods: many manufactured goods, food products, and luxury items from EU member states now qualify for 0% or significantly reduced customs duties, provided they meet the rules of origin requirements.
• Aplash: we advise EU-based clients on JEEPA eligibility and prepare the required origin documentation.

Normally you submit a proof of origin, such as a certificate of origin or an origin declaration, with the import declaration. The preferential rate applies only to goods that qualify as originating under the agreement.

• RCEP routes: an issuing-body certificate, an approved-exporter declaration, an importer's own declaration, and for Australia and New Zealand an exporter or producer declaration.
• Validity: a certificate or declaration of origin is valid for one year from the day it is issued or made.
• Low-value shipments: documents may be waived at a customs value of ¥200,000 or less, but the goods must still be originating.
• Later checks: Customs can verify origin after clearance and deny the preference if origin cannot be confirmed.

No. Origin proof is needed to claim a reduced rate under an Economic Partnership Agreement (EPA), and it is submitted with the import declaration.

• Kinds of proof: an exporting-country certificate, an approved exporter's declaration, or a self-declaration by the importer, exporter or producer. Each agreement sets which one applies.
• By agreement: CPTPP, RCEP, the Japan-Australia, Japan-EU and Japan-UK EPAs and the Japan-US Trade Agreement allow self-declaration. Most other agreements use certificates.
• Small shipments: no origin proof is needed when the total taxable value is ¥200,000 or less.
• Validity and records: proof is valid for one year from issue. Keep import documents for 5 years and import books for 7, because Customs can verify origin after clearance.

Generally no. The rate must be requested at the import declaration, with the origin proof submitted then. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) is the exception, with a refund claim after import.

• CPTPP refund: a special correction request (更正請求の特例) lets you claim the CPTPP rate and a refund within one year of the import permit.
• Late proof: Customs accepts origin proof after the declaration only for a disaster or other unavoidable reason, or when the goods were released before the import permit.
• Plan ahead: confirm the origin and the proof your agreement requires before the goods ship.

It can. The goods must ship directly from the exporting country, or pass through a third country with only permitted handling such as unloading or storage, and you must show this at declaration.

• Proof: submit a through bill of lading, a certificate from the transit country's customs, or another document Customs accepts.
• A separate test: goods can be originating and still lose the rate if the routing evidence fails.
• After clearance: Customs can verify origin later, and the preferential rate is denied if the proof does not hold.

A foreign company operating in Japan faces obligations under both Japanese domestic law and its home jurisdiction. That overlap is where international consulting engagements become materially complex.

• Common intersections: transfer pricing rules, controlled foreign corporation (CFC) regulations, dividend repatriation and employment law crossover.
• Japan side: We coordinate Japan-side legal and tax advice through our Japan partner network.
• Home jurisdiction: Where required, we work alongside the client's home-jurisdiction advisors to ensure the Japan structure is designed coherently within the broader international context.

A Japanese joint-stock company (KK) or limited liability company (GK) is a domestic corporation and pays Japanese corporate income tax on its worldwide income. The effective combined rate, national plus local taxes, is approximately 30 to 34%, depending on company size and location.

• Withholding tax: Interest and royalty payments to the foreign parent may be subject to Japanese withholding tax.
• Transfer pricing: Intercompany transactions must be priced at arm's length. Contemporaneous documentation is required once prior-year transactions with one related party reach ¥5 billion (¥300 million for intangibles).
• Tax treaties: Where Japan has a double tax treaty with the parent company's jurisdiction, withholding tax rates may be reduced. Japan's tax treaties cover over 80 countries and regions.
• Aplash: We coordinate an initial tax structure review with a licensed tax accountant (税理士) as part of incorporation advisory.

Transfer pricing rules apply to transactions between a Japanese entity and its related parties (parent, sister companies, controlled entities). Intercompany transactions must be documented at arm's length prices.

• Regulator: Japan's transfer pricing regulations are administered by the National Tax Agency (NTA).
• Documentation: Contemporaneous transfer pricing documentation must be maintained for transactions above threshold amounts.
• Audit risk: Non-compliance or poorly documented transfer pricing is a frequent trigger for NTA audit.
• When it matters: For foreign-owned Japan subsidiaries with significant intercompany flows, transfer pricing documentation is not optional.

We coordinate Japan-side tax obligations and structure with licensed tax accountants (税理士). We do not represent that we provide full dual-jurisdiction tax advice independently.

• Overseas topics: controlled foreign corporation (CFC) rules, US Global Intangible Low-Taxed Income (GILTI, now net CFC tested income), Common Reporting Standard (CRS) and FATCA reporting, and home-country dividend treatment.
• How we help: We coordinate with the client's home-jurisdiction tax advisors or can facilitate introductions to relevant international tax specialists.
• Why: Accurate advice at the home-jurisdiction level requires a qualified professional in that jurisdiction.

Japan's consumption tax (JCT, 消費税) is a VAT-equivalent at 10% (8% for food and non-alcoholic beverages) applied to most goods and services. A newly incorporated company with capital under ¥10M is generally exempt for its first two fiscal years, unless it registers for qualified invoices or belongs to a large group.

• After the exemption: The company becomes a JCT taxpayer if its base-period taxable sales exceed ¥10M (or it opts in or registers for qualified invoices), then charges JCT on taxable sales and files JCT returns.
• Cross-border services: For digital services from overseas, B2B supplies are generally taxed by reverse charge on the Japanese business customer; B2C supplies can make the overseas provider file JCT without a Japan entity.
• Aplash: We coordinate a JCT review with a licensed tax accountant (税理士) as part of tax onboarding.

Japan withholds 20.42% on dividends from an unlisted company, on loan interest and on royalties paid to a foreign recipient. A tax treaty can lower it if the recipient files a notification before the first payment.

• Treaty form: the recipient files a tax treaty notification (租税条約に関する届出書) through the Japanese payer by the day before the first payment.
• If filed late: the payer withholds at the domestic rate. The recipient can later claim a refund through the payer.
• Anti-abuse forms: treaties with a limitation-on-benefits article also need an attached schedule and a residence certificate.
• New parent: a new foreign parent files its own notification before its first payment.
• Aplash coordinates tax-legal work with licensed tax accountants (税理士) before closing.

It depends. A non-resident seller with no permanent establishment (PE) in Japan is taxed on a share sale only in set cases, mainly the 25% and 5% rule or a real-estate-rich company. A treaty can remove even that.

• 25% and 5% rule: taxable if the seller group held 25% or more at any time in the past three years and sells 5% or more that year.
• Real-estate-rich target: a company with 50% or more of its assets in Japanese land and buildings can also be caught.
• Check early: test the ownership history, the target's assets and the home-country treaty with a licensed tax accountant (税理士) before binding talks.

No. Registration is by application, not automatic. A company with taxable sales of ¥10 million or less in the base period is normally exempt from Japan Consumption Tax (JCT), but registering makes it a JCT filer.

• Why register: a Japanese business customer can generally claim full input tax credit on a purchase only if the supplier is a registered Qualified Invoice Issuer.
• Base period: the fiscal year two years earlier. A new company with ¥10 million or more of capital is not exempt, even in its first two years.
• Cost of registering: the company must file JCT returns even if its sales are under ¥10 million.
• Who signs: a licensed tax accountant (税理士) signs and files the return. Whether to register depends on your customers and facts.

Yes, without travelling to Japan. A foreign business with no Japan office needs a licensed tax accountant (税理士) holding tax-representation authority. Where required, it also needs a Tax Agent (納税管理人) on file. The tax office can refuse registration without them.

• How to apply: use the application form for foreign businesses, filed through e-Tax or mailed to the regional tax bureau's operations centre.
• Attachments: documents showing the company's name, overseas address and business activities, plus the tax accountant's authority form (税務代理権限証書).
• Result: the tax office issues a registration number beginning with T, which goes on every qualified invoice.

Your Japanese business customers can claim only part of the input tax credit on what they buy from you. Under the transitional measure that share is 70% from 1 October 2026 to 30 September 2028, and it falls in steps until the measure ends on 30 September 2031.

• Schedule: 80% from 1 October 2023 to 30 September 2026, 70% to 30 September 2028, 50% to 30 September 2030 and 30% to 30 September 2031.
• Cap: for taxable periods starting on or after 1 October 2026, a buyer cannot use the measure on purchases over ¥100 million a year, tax included, from any one unregistered supplier.
• Conditions: buyers must keep invoice-type documents and ledger notes showing they applied the transitional measure.
• Your position: the rule limits your customers' credit. Whether to register depends on how many customers are businesses that claim it.
• Decision: a licensed tax accountant (税理士) can model the effect on your facts.

A Tax Agent is a person in Japan who receives tax office documents and handles filings and payments for a taxpayer with no address or office in Japan. Any individual or company with an address in Japan can act.

• When required: a non-resident, or a foreign company with no office in Japan, that is a JCT taxpayer must appoint one under Article 117 of the Act on General Rules for National Taxes (国税通則法).
• Scope: filings, notices, tax documents and payments or refunds. A Tax Agent cannot take on only some of these tasks.
• Limit: only a licensed tax accountant (税理士) may prepare tax returns for others, under Article 52 of the Tax Accountant Act.
• Support: Aplash tax and legal consulting coordinates JCT matters with licensed professionals.

Yes, if the treaty applies. The recipient can claim a refund of the difference by filing the treaty application form together with a refund claim (Form 11) through the Japanese payer, even after the normal deadline has passed.

• Normal route: the Application Form for Income Tax Convention (租税条約に関する届出書) goes to the payer before the first payment, so tax is withheld at the treaty rate.
• Without the form: the payer must withhold at the domestic rate, which is 20.42% on royalties, dividends from unlisted companies and loan interest.
• Penalties: if the payer paid the original withholding late, penalty taxes are not refunded.
• Conditions: the treaty must cover the payment, and the recipient must meet its conditions, such as any limitation-on-benefits article. A licensed tax accountant (税理士) reviews the facts.

No. Documentation prepared at filing time (the Local File) is required only when transactions with one foreign related party reach ¥5 billion, or intangible transactions reach ¥300 million, in the prior year. A Master File applies only to groups with ¥100 billion of revenue.

• Below the thresholds: the National Tax Agency can still ask for supporting documents during an audit, within a deadline it sets.
• If you cannot provide them: the tax authority may estimate the arm's-length price itself (推定課税, presumptive taxation).
• Retention: Local File documents are generally kept in Japan for seven years.
• Who prepares: a licensed tax accountant (税理士) or transfer pricing specialist. Outcomes depend on the facts.

Corporate inhabitant tax has a per-capita levy (均等割) that is owed whether or not the company is profitable. The profit-based part is zero in a loss year.

• Minimum: ¥70,000 a year for a company with capital of ¥10 million or less, 50 or fewer employees and offices only in Tokyo's 23 wards.
• It rises with capital, headcount and number of offices, and rates vary by prefecture and municipality.
• Entity choice: a KK (株式会社) and a GK (合同会社) both owe it. What matters is having an office in the locality.
• Confirm: a licensed tax accountant (税理士) confirms the amount for your locality.

Only on part of its income, and only for business years starting by 31 March 2027. A company with capital of ¥100 million or less pays 15% national corporate tax on the first ¥8 million of annual income and 23.2% above that, unless a large corporation owns it entirely.

• Time limit: the 15% is a special measure. The statutory rate on that band is 19%, and a year with income over ¥1 billion pays 17%.
• Large-parent exclusion: a company wholly owned by a corporation with capital of ¥500 million or more does not qualify. The law does not limit this to Japanese parents.
• Local taxes: enterprise tax and inhabitant tax are added to national corporate tax, so the combined rate is higher.
• Capital choice: capital above ¥100 million loses the reduced rate. The right figure depends on your plan.
• Filing: a licensed tax accountant (税理士) signs and files the return. Outcomes depend on the facts.

It can. A local agent who habitually concludes contracts for you, or plays the main role in concluding them, may create a permanent establishment (PE). A genuine independent distributor generally does not.

• Dependent-agent PE (代理人PE): signing authority is not required. Playing the principal role in concluding contracts, such as sales contracts, can be enough.
• Independent agent: one that acts independently, in the ordinary course of its own business, and not mainly for related parties.
• Treaties: a tax treaty can change the PE definition, so the result depends on the treaty and the facts. A licensed tax accountant (税理士) reviews them.
• Alternative: a Japan company that sells in its own name, rather than concluding contracts for you, can carry the sales activity instead. See company setup.

It means one engagement manager coordinates HR, legal, tax and corporate advisory, rather than you retaining three or four separate firms. The limit is that Aplash is a consulting and coordination firm.

• Specialist work: For matters requiring 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.
• One contact: You have a single English-language point of contact, and we bear responsibility for ensuring the specialist work is completed correctly and on schedule.
• Who executes: Final execution of licensed professional work is performed by the licensed professional under their own regulatory obligations.

Japanese labour law is materially more protective of employees than most other jurisdictions. Key obligations cover written contracts, social insurance, working hours and termination procedure.

• Written contract: Key working conditions (contract term, workplace and duties, working hours, pay, and termination) must be given to the employee in writing when the contract is made.
• Insurance: Enrollment in health insurance and pension (社会保険, shakai hoken) is mandatory for employees working above the threshold hours. Employment insurance (雇用保険, koyo hoken) covers employees working 20 or more hours a week.
• Working hours: Comply with Japan's working hours regulations, including the overtime caps that apply under an Article 36 agreement (36協定) filed with the labour standards inspection office.
• Termination: Specific procedural requirements apply to any termination. Terminating without lawful cause and correct procedure carries significant legal and reputational risk.

Employment ends by voluntary resignation or mutual agreement. Involuntary termination requires compliance with Japan's labour standards, including "objectively reasonable grounds and social acceptability" under the Labour Contract Act.

• Performance-based dismissal: Permissible, but it requires documented progressive management steps.
• Redundancy: Requires demonstration that the position genuinely cannot be maintained.
• Aplash: We coordinate the process, documentation and settlement structure for each situation with employment lawyers.

Five structural mistakes recur. Most are significantly harder to remediate after the fact than to set up correctly from the start.

• Compliance costs: Underestimating ongoing compliance costs. Japan has mandatory annual filings, insurance and payroll obligations that add significant fixed costs.
• Entity type: Choosing the wrong entity type for their visa and operational needs.
• Transfer pricing: Setting up the entity structure without considering the transfer pricing implications of intercompany transactions.
• Insurance registration: Failing to register for employment and social insurance correctly from day one.
• Visa renewal: Not planning for the Business Manager Visa renewal cycle before it arrives.

Total employer cost is typically 115 to 120% of gross salary, because employers pay mandatory social and employment insurance contributions on top of salary.

• Withholding at source: Income tax (源泉徴収) is withheld from gross salary at source.
• Health insurance and pension (社会保険, shakai hoken): The employer contribution is approximately 14 to 15% of salary.
• Employment insurance (雇用保険, koyo hoken): The employer contribution is 0.85% of salary for most businesses in FY2026 (April 2026 to March 2027); rates are revised each year.
• Monthly and year-end: Pay must be processed monthly, and the year-end tax adjustment (年末調整) is the employer's responsibility.
• Aplash: We coordinate payroll and insurance procedures through licensed professionals, with a labour and social security attorney (社会保険労務士) handling the filings.

Japanese labour law requires employment contracts to specify key terms in writing: contract type (fixed-term or indefinite), duties, workplace, working hours, rest days and salary.

• Fixed-term contracts: The basis for the term limitation must be stated.
• Conversion right: 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).
• Aplash: We coordinate bilingual (English/Japanese) employment contracts with Japanese employment lawyers or a labour and social security attorney (社会保険労務士), tailored to your company's structure.

If the company is incorporated, achieving full compliance typically takes 4 to 8 weeks. We run this process concurrently with post-incorporation setup to minimize the gap between entity establishment and operational readiness.

• Social and employment insurance: Enrollment takes 2 to 4 weeks from first hire.
• Payroll system setup: 1 to 2 weeks.
• Tax registration: Completed at incorporation.
• Employment contract: Executed immediately on hire.

In a share purchase the employer does not change, so employment continues. In a business transfer each employee must consent. In a company split (会社分割) the law moves employees mainly engaged in the business when the plan lists them.

• Share purchase: terms and accrued liabilities, such as retirement allowances, stay with the company.
• Business transfer: Civil Code (民法) Art. 625 requires the employee's consent to pass the employer's rights to a buyer. A refusing employee stays with the seller.
• Company split: an employee who is not mainly engaged but is listed may object and stay. One who is mainly engaged but not listed may object and move.
• Notice: the splitting company must notify affected employees in writing more than two weeks before the shareholders' meeting that approves the split, or within two weeks of the plan if no meeting is needed.

Disputes can be resolved by negotiation, mediation, arbitration or litigation in Japanese courts. Ideally, choice-of-law and dispute resolution clauses are agreed at the contracting stage.

• Negotiation and mediation: Negotiation is preferred in Japanese business culture.
• Arbitration: Japan Commercial Arbitration Association, International Chamber of Commerce (ICC) or Singapore International Arbitration Centre (SIAC).
• Litigation: Japanese courts are generally efficient and impartial, but proceedings are in Japanese.
• Aplash: We coordinate contract structuring with Japanese counsel and, in the event of dispute, with litigation-capable partners in Japan.

No statute requires it in every private contract, but it is standard practice. A 2007 government guideline urges companies to include one, and prefectural ordinances on excluding organised crime (暴力団排除条例) reinforce it.

• Typical remedy: immediate termination without liability for damages, plus a claim for losses caused by the breach.
• Wording: there is no mandatory statutory text. A sound clause covers a representation, the triggering events and the remedies.
• When to include it: whenever a Japan-registered or Japan-operating party is on the other side, whatever the governing law.
• Review: a Japanese lawyer (弁護士) should confirm the wording. Tax and legal consulting coordinates this.

Generally yes. Unless a law requires a specific form, a contract needs only offer and acceptance, with no seal or paper (Civil Code Article 522). Under Article 3 of the Act on Electronic Signatures and Certification Business (電子署名法), a record bearing a qualifying electronic signature is presumed authentic.

• Presumption: it applies when the named person made the signature and only that person could make it. It can be rebutted in court.
• Cloud services: a 2020 Q&A from the Ministry of Justice, MIC and METI explains how Article 3 applies to services where the provider signs at the user's instruction.
• Seal: a registered seal (実印) is not needed for validity. A counterparty may still ask for one for internal reasons.
• Evidence: keep the platform's audit trail, which supports authenticity if the signature is disputed.

Only a taxable paper document created in Japan does. A contract that exists only electronically is not a taxable document. The tax follows the document and where it is created, not the signers' nationality.

• Created abroad: a paper contract is created where the last party signs. If that happens outside Japan, the Stamp Tax Act (印紙税法) does not apply, even if the document is later kept or used in Japan.
• Amount: it depends on the document type and the stated contract amount, so check the specific document.
• Missed stamp: the penalty tax is three times the stamp tax. Creators of a joint document are jointly liable.
• Voluntary report: reporting the omission to the tax office before an audit reduces the penalty to 1.1 times.

A Japanese court applies the law most closely connected to the contract, which may not be the law either party expected. Choose the governing law in the contract instead of leaving it open.

• Rule: under Articles 7 and 8 of the Act on General Rules for Application of Laws (法の適用に関する通則法), the parties' choice governs. Without one, the closest-connection law applies.
• Presumption: where only one party performs the characteristic obligation, the law of that party's place of business or habitual residence is presumed closest.
• Timing: agree the clause at signing, while both sides negotiate on equal terms.
• Language: governing law and contract language are separate decisions.

Not always. Under Civil Code Article 541, a party normally must give a reasonable period to cure before terminating for breach. Article 542 allows immediate termination in listed cases, such as impossible performance or a clear refusal to perform.

• Minor breaches: if the breach is minor when the cure period ends, termination is not allowed (Article 541 proviso).
• US-style clauses: an undefined "material breach" trigger may not give the immediate termination the drafter expects. List the events that allow it.
• Length: the Code requires only a reasonable period. A stated number of days avoids argument.
• Review: a Japanese lawyer (弁護士) should check the final clause.

Possibly. Civil Code Article 420 lets parties fix damages in advance, and since April 2020 it no longer says courts cannot adjust the amount. A clearly excessive figure can still be challenged as contrary to public policy (Article 90).

• Before 2020: the old text said a court could not increase or reduce the agreed amount.
• Penalty clause: a stated penalty (違約金) is presumed to be liquidated damages.
• Sizing: link the figure to fees or a loss you can explain, not to a large round number.
• Review: a Japanese lawyer (弁護士) should size and word the clause.

Not for money debts. Civil Code Article 415 relieves a party from damages if the non-performance is not attributable to it, but under Article 419(3) force majeure is no defence to late-payment damages. Courts judge each case, so a clause naming the events is safer.

• Statutory test: the cause must not be attributable to the obligor, judged in light of the contract and ordinary dealing.
• What a clause adds: it can list excused events and set notice steps. It cannot make an illegal act lawful, such as a payment blocked by sanctions.
• Termination: keep force majeure and termination as separate, cross-referred clauses so a suspension is not read as an ordinary breach.

It depends on where you may need to enforce. Exclusive Tokyo District Court jurisdiction is common between two Japan entities. If the counterparty's assets or parent are abroad, compare how a judgment or award would be enforced first.

• Foreign judgments in Japan: a final foreign court judgment is recognised only if conditions are met, including reciprocity (Code of Civil Procedure Article 118).
• Arbitral awards in Japan: an award equals a final judgment, but enforcement needs a court execution decision, wherever the seat is (Arbitration Act Articles 45 and 46).
• Cost: arbitration usually has higher upfront institution and arbitrator fees than a court filing.
• Review: a Japanese lawyer (弁護士) should compare forums against where assets sit.

Japan's M&A market has been growing significantly and is increasingly open to foreign strategic buyers in certain sectors. Foreign buyers still face structural challenges.

• Growth drivers: SME succession challenges (approximately one-third of Japanese SMEs lack a domestic succession plan) and corporate carve-outs by large conglomerates.
• Challenges: language barriers, cultural expectations around deal process and timeline, and relationship-driven deal sourcing.
• Regulatory: In certain sectors, Foreign Investment in Japan (FEFTA) notification requirements apply.
• Aplash: We specialize in cross-border inbound M&A and navigate these specifically.

Our M&A engagement typically runs from strategic scoping to closing and post-merger integration support. Japanese M&A processes tend to be relationship-driven and slower than Western deal norms, with typical timelines of 6 to 18 months from first contact to closing.

• Step 1, scoping: Strategic scoping to identify acquisition criteria, sector focus and deal structure preferences.
• Step 2, target and approach: Target identification using our Japan market network and proprietary sourcing, then the initial approach and non-disclosure agreement (NDA).
• Step 3, due diligence: Legal, financial, operational and HR due diligence.
• Step 4, terms: Valuation and term sheet, then negotiation and share purchase agreement (SPA) drafting.
• Step 5, closing: Closing and post-merger integration support.

Japan-specific due diligence risks centre on five areas: labour, tax, real estate, pensions and cross-shareholding relationships. We conduct targeted due diligence on these Japan-specific risk areas.

• Labour: undisclosed labour liabilities, particularly around long-tenured employees with statutory severance entitlements.
• Tax: undisclosed tax exposures from National Tax Agency (NTA) audit risk.
• Real estate: obligations arising because Japan has strict environmental liability rules for contaminated land.
• Pensions: unfunded pension obligations in older companies.
• Cross-shareholdings: complex cross-shareholding or keiretsu relationships that affect post-acquisition operational freedom.

A new subsidiary offers full control, clean liability and lower upfront cost. An acquisition offers immediate operational capacity, existing relationships and an established business history.

• New subsidiary, the catch: It requires 9+ months to achieve operational status (including visa) and starts with no Japan track record, customer relationships or staff.
• Acquisition, the catch: It requires full due diligence, carries legacy liabilities and typically involves a higher upfront capital commitment.
• When to acquire: For companies where speed to market and existing Japan relationships are critical, acquisition is often preferable.
• Aplash: We model both scenarios during the M&A or incorporation consultation.

Yes. Our service model is designed to support the full lifecycle. We maintain long-term relationships with clients across all stages and can engage at any point in the cycle.

• Entry: Initial market entry structuring, visa and incorporation.
• Operations: Operational setup (HR, payroll, legal, tax) and ongoing compliance.
• Growth: Growth advisory, including M&A and capital raising.
• Exit: Sale, dissolution or transition.

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.

Owners with no family or staff successor can sell to an outside buyer. Japan's public succession support works with three routes: family, officers and employees, and a sale to a third party (M&A).

• Access: owners are usually reached through intermediaries, regional banks or the public succession support centres (事業承継・引継ぎ支援センター) in all 47 prefectures. Most buyers are found through an introduction.
• Structure: many are share purchases, because the owner wants a clean exit and the licences stay with the company.
• What owners weigh: job continuity and customer relationships often matter beside price, so a clear commitment on staff in the letter of intent helps.
• Handover: the seller often stays on as an adviser for a defined period so relationships pass across.

Most deals with small and mid-sized companies start with an introduction by a third party, such as an intermediary, a regional bank or an adviser. Other channels are matching platforms, industry networks and a direct written approach.

• Intermediaries (仲介者): many work for both buyer and seller and take fees from both, a conflict the government has flagged. Ask whether an adviser acts for both sides or as your own financial adviser (FA).
• Registry: the SME Agency (中小企業庁) runs a registry of M&A support institutions (M&A支援機関登録制度). Check that an adviser is registered before engaging it.
• Platforms: platform listings start anonymous, so expect a non-disclosure agreement before names and details are shared.
• Direct approach: write to the representative director (代表取締役) of a named target, ideally through a mutual contact.
• Aplash's M&A advisory supports regulatory screening of targets before an approach.

Usually the shares. A share purchase (株式譲渡) keeps contracts, licences and staff in place but brings all liabilities. A business transfer (事業譲渡) lets you pick assets and liabilities, at the cost of more consents.

• Share purchase: if the articles restrict transfers, the board (or a shareholders' meeting, if there is no board) must approve the sale.
• Business transfer: a special resolution of the seller's shareholders is needed for the whole business or a major part. Each contract and employee needs consent.
• Tax: in a taxable transfer of a whole business, goodwill (資産調整勘定) is amortised over five years. A share purchase gives no step-up.
• Seller view: business-transfer proceeds go to the company, not the owner, so sellers often prefer a share sale.

It is case-specific, and usually longer than foreign buyers expect. Seller readiness, diligence, third-party consents and regulatory waiting periods set the pace.

• Origination: relationship-led succession deals are slowest, because owners need time to trust a buyer.
• Consents: change-of-control consents often set the closing date, so request them early.
• JFTC: where a filing is required, closing must wait 30 days from acceptance. The Japan Fair Trade Commission can shorten the wait or extend its review.
• FEFTA: a prior notification under the Foreign Exchange and Foreign Trade Act bars the investment for 30 days, extendable up to five months.

Mostly not. An LOI (基本合意書) usually leaves price, structure and conditions non-binding, but it can bind the parties on exclusivity, confidentiality and governing law. It should say clearly which terms bind.

• Often binding: exclusivity (独占交渉権), confidentiality, governing law and, sometimes, a break fee.
• Often non-binding: indicative price, deal structure, timetable and closing conditions, all subject to due diligence.
• Good faith: Japanese law expects honest dealing in negotiations, so breaking off advanced talks without justification can lead to a damages claim, even without a binding clause.
• Exclusivity: set the period against realistic diligence and regulatory timelines, so it does not lapse mid-review.

Start with the registry, articles and shareholder register, then change-of-control terms in key contracts, then IP ownership. A gap in any of these can block the transfer or cut the price.

• Transfer restrictions: many private companies' articles require approval of share transfers. Confirm who must approve and that approval is obtainable.
• Change of control: check customer, supplier and lease contracts for termination or consent rights, using a qualified translator.
• Employee inventions: under the Patent Act (特許法), the company owns them from creation only if a contract or work rule says so beforehand.
• Software: programs employees write in their duties on the company's initiative belong to it unless agreed otherwise. Contractor code needs an express assignment.

A locked box fixes the price on a past balance sheet date and bars value leakage until closing. Completion accounts adjust the price after closing for actual working capital, cash and debt.

• Locked box: the seller promises no leakage, such as dividends or above-market fees to related parties, after the reference date. The buyer carries business risk in the gap.
• Completion accounts: the seller prepares closing accounts, the buyer reviews them, and an agreed accountant settles disputes. This suits volatile working capital.
• Fewer disputes: append the accounting policies to the agreement and state which accounting standard applies.
• Choice: a locked box fits clean financials and a short gap to closing. Completion accounts fit longer gaps and less reliable accounts.

An earn-out defers part of the price and pays it only if the business meets agreed targets after closing. It bridges valuation gaps, but the buyer controls the business, so terms must be explicit.

• Metric: revenue is harder to distort, while profit targets need rules against the buyer loading group costs onto the target.
• Seller protections: ordinary-course operation, no diversion of opportunities, no new group charges, and information rights.
• Accounting standard: name it and require consistent policies, because lease and goodwill treatment differ between standards.
• Drafting: courts fill gaps with the good faith principle (信義則), so outcomes are less predictable. Spell out the calculation and use an accountant for number disputes.

The seller gives representations and warranties (表明保証) about the company, and the buyer can claim if they prove false. Caps, thresholds and time limits decide how much the buyer can recover, and for how long.

• Fundamental warranties: title to the shares, capacity and authority. They usually carry a higher cap and a longer claim period than general warranties.
• General warranties: accounts, contracts, employees, tax and compliance. These usually have a cap, a minimum claim threshold (basket) and a shorter claim period.
• Disclosure letter: matters the seller discloses are carved out of the warranties, so a thorough review before signing protects the buyer.
• Knowledge qualifiers: wording such as 'to the seller's knowledge' narrows a warranty. Buyers ask for a reasonable-inquiry standard.

The share purchase agreement lists conditions precedent (前提条件) that must be met before closing. Typical ones are regulatory clearances, board approval of the transfer, third-party consents and no material adverse change.

• Regulatory: clearances under the Foreign Exchange and Foreign Trade Act (FEFTA) and from the Japan Fair Trade Commission (JFTC), where each applies.
• Third parties: consents under change-of-control clauses and licence confirmations. Decide which are must-haves and which are best-efforts covenants.
• Interim covenants: until closing, the target runs the business in the ordinary course and needs buyer consent for major steps.
• Long-stop date: set one that allows for an extended regulatory review.

The buyer pays against delivery of the closing documents, and its name goes into the shareholder register (株主名簿). Changes of directors must be registered at the Legal Affairs Bureau (法務局) within two weeks.

• Closing documents: signed share transfer approval, board minutes, director resignation letters, the updated register, company seals and statutory books.
• Share certificates: where the company issues them, transfer takes effect only on delivery. Otherwise the register entry binds the company and third parties.
• Payment: agree whether closing needs funds received, not just sent. Cross-border wires can be slower than domestic transfers.
• Other notices: depending on the licences and registrations held, notices of the new owner or director may be due to supervising authorities and the tax office.

It depends on the sector. Under the Foreign Exchange and Foreign Trade Act (外為法, FEFTA), a foreign investor needs prior notification to acquire unlisted shares, or 1% or more of a listed company, in a designated sector.

• Waiting period: barred for 30 days from acceptance, extendable up to five months. Closing early risks orders to change the deal or sell the shares.
• Exemption: investors who take no board seat and no access to non-public technology information may be exempt if they file a post-investment report. State-owned enterprises cannot use it.
• Other sectors: a post-investment report within 45 days is generally due for 10% or more.
• Rule change: an amendment promulgated on 5 June 2026 brings indirect acquisitions, such as buying control of a foreign company that holds the shares, into scope from 4 January 2027.

Only if the deal passes sales thresholds. For a share purchase, the buyer's group needs over ¥20 billion of domestic sales, the target and its subsidiaries over ¥5 billion, and the buyer's votes must cross 20% or 50%.

• Other deals: a business transfer is caught above ¥20 billion (buyer group) and ¥3 billion (business). A merger is caught above ¥20 billion and ¥5 billion.
• Waiting period: closing must wait 30 days from acceptance. The JFTC can shorten it or extend its review.
• Different test: the Antimonopoly Act (独占禁止法) tests competition, and foreign investment screening tests national security. One clearance does not cover the other.
• Below thresholds: the JFTC can still review a deal that is not notifiable.

Since 1 May 2026, a buyer generally must make a tender offer (公開買付) to take its holding above 30% of voting rights, including through on-market purchases. Before then the line was one-third and excluded on-market purchases.

• Many-seller trigger: off-market purchases from more than ten holders within 60 days that take the holding above 5% also need a tender offer.
• Offer period: 20 to 60 business days, with the target board's opinion due within 10 business days of the public notice.
• One price: all holders of a class get the same price, and it generally cannot be cut once launched.
• Two-thirds: if the holding would reach two-thirds or more, the offeror must buy all shares tendered.

Yes. A tender offer needs no board consent. The target must publish its opinion on the bid within 10 business days of the offer notice and may respond with defensive measures.

• Partial offers: below two-thirds, a bidder can cap the number of shares it buys. At two-thirds or more, it must buy all shares tendered.
• Defences: a target may adopt a defence such as a rights plan built on share subscription rights (新株予約権). A bidder can ask a court to stop it, and courts decide case by case.
• FEFTA: in a designated sector, a foreign bidder generally also needs prior notification under the Foreign Exchange and Foreign Trade Act and must wait out its review period.

Japan has statutory routes. With 90% of the votes, you can demand that all other holders sell (株式等売渡請求). Below 90%, a share consolidation (株式併合) needs a special resolution of two-thirds of the votes present.

• 90% route: the target's board approves the demand, and holders get notice at least 20 days before the transfer date. No shareholders' meeting is needed.
• Cash-out merger: at 90%, a short-form merger skips the target's shareholders' meeting. Creditors still get at least one month to object.
• Consolidation route: a majority of the votes must be represented at the meeting, and fractional shares are paid out in cash.
• Price: holders who disagree can ask a court to fix the price, or demand a fair-price purchase after a consolidation.

Yes, if both are Japanese companies. In an absorption merger (吸収合併), the surviving company takes over all rights and obligations of the dissolving company by operation of law, with no item-by-item transfer.

• Approvals: each company's shareholders pass a special resolution. The dissolving company's meeting is skipped if the survivor holds 90% or more of its votes.
• Creditors: each company publishes a notice in the Official Gazette (官報) and informs known creditors, who have at least one month to object.
• Tax: a tax-qualified merger (適格合併) carries assets over at book value. Otherwise the transfer is taxed as a sale at fair value.
• No foreign survivor: the Companies Act (会社法) provides mergers only between its own company types, so a Japanese company cannot merge into a foreign company.

There are two main routes. A business transfer (事業譲渡) moves chosen assets, with each contract and employee needing consent. A company split (会社分割) moves the unit into a company, and the buyer then buys its shares.

• Contracts: rights and obligations in the split plan pass to the new company. Check each contract for clauses that treat a split as a trigger.
• Licences: some stay with the seller's entity and must be reapplied for, while others follow the business. Ask each regulator before signing.
• Standalone cost: the unit used group IT, HR and finance at internal prices, so rebuild standalone accounts and plan a transition services agreement.
• Approvals: the seller's shareholders pass a special resolution, unless the assets moved are one-fifth or less of its total assets by book value.

A KK (株式会社) is the usual vehicle because votes follow shareholding and it can issue new shares. A GK (合同会社) suits a true 50/50 venture, but by default members decide by head count and transfers need every other member's consent.

• Deadlock: a 50/50 venture needs a step-by-step mechanism: escalation, mediation, then a buy-sell or put and call options.
• Reserved matters: list decisions needing both partners' approval, such as budget, key appointments, debt, share issues and IP licensing.
• Board seats: secure them in the agreement or, in a non-public company, with class shares that elect directors, because a majority can remove directors by ordinary resolution.
• IP and exit: licence the technology, do not assign it. Agree first refusal, tag-along, drag-along and put or call rights at the start.
• Forming the vehicle is covered under Aplash company setup.

The Companies Act (会社法) gives rights by stake size. The key lines are 1%, 3% and one-third. Board seats and exit rights generally need a shareholders' agreement (株主間契約).

• 1% or 300 votes: the right to propose agenda items and resolutions, in a company with a board of directors.
• 3%: the right to inspect accounting books and to demand a shareholders' meeting.
• Over one-third: you can block a special resolution, needed for articles amendments, mergers, major business transfers and, in a non-public company, new share issues.
• Majority and two-thirds: a majority passes ordinary resolutions, including appointing and removing directors. Two-thirds passes special resolutions.
• By contract: tag-along, pre-emption on new shares, a board nominee and reserved matters.

Most foreign owners sell the shares (株式譲渡) of a KK or the membership interest (持分譲渡) of a GK, because contracts, licences and staff stay with the company. An asset sale is used to leave liabilities behind or to sell only part.

• GK interest: a transfer needs the consent of all other members unless the articles say otherwise.
• Buyers: typical buyers are Japanese strategic buyers, private equity or search funds, the management team and foreign strategic buyers.
• Prepare first: clean up the accounts, list licences, quantify retirement allowance liabilities and agree retention terms for key staff before approaching buyers.
• Buyer's diligence: expect warranties, and sometimes an escrow or insurance, because the buyer inherits every liability.
• Aplash M&A advisory supports the regulatory side of an exit.

Four areas need attention: trademark filing, intercompany intellectual property (IP) licensing, patent enforcement and software licensing tax.

• Trademarks: Japan trademark registration is separate from international registrations. Filings go through the Japan Patent Office (JPO) and are made by a registered patent attorney (弁理士).
• Licensing: IP licensing between the foreign parent and the Japanese subsidiary is an intercompany transaction subject to transfer pricing scrutiny.
• Patents: 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.
• Aplash: We coordinate IP filings with a patent attorney (弁理士) as part of the overall corporate structure advisory.

The 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.

• Consent: Obtain consent for the collection and use of personal data.
• Security: Maintain security management measures.
• Manager: Appoint a personal information protection manager.
• Cross-border transfers: Comply with the transfer rules, which require either the recipient country's adequacy recognition or contractual safeguards.
• Aplash: We coordinate APPI compliance work with Japanese legal counsel as part of the legal consulting service.

Yes, if the parent is a separate company abroad that receives personal data held in Japan. Article 28 of the Act on the Protection of Personal Information (個人情報保護法, APPI) covers group companies too.

• Route 1, consent: get the individual's consent to the transfer abroad, after giving information on the destination country's data protection system.
• Route 2, equivalent measures: the recipient has a system matching APPI duties, for example common group rules or a contract.
• Route 3, designated country: the recipient is in a country Japan treats as equivalent.
• Check: a Japanese lawyer (弁護士) should confirm which route fits your data flows.

The EU and EEA countries and the United Kingdom are designated by the Personal Information Protection Commission (個人情報保護委員会). A recipient elsewhere, including the United States, needs consent or an equivalent-measures arrangement.

• Equivalent measures: the recipient may have a system meeting APPI standards, for example through a contract or, within a group, common internal rules.
• Certification: a recipient certified under the APEC Cross-Border Privacy Rules (CBPR) system also meets the standard.
• Consent: otherwise, obtain the individual's consent after giving information about the destination country's system.
• Check the list: the Commission maintains the designation, so confirm it before relying on it.

Yes, in serious cases. The 2026 amendment to the Act on the Protection of Personal Information (APPI) was promulgated on 17 July 2026. It lets the Personal Information Protection Commission order a surcharge (課徴金) equal to the financial gain from certain violations.

• Covered conduct: improper use, improper acquisition and unlawful third-party provision of personal data, plus misuse of the new statistical exception.
• Scale: the Commission's summary uses 1,000 affected individuals as the benchmark for large-scale cases.
• Care defence: a business that took reasonable care to prevent the violation is outside the surcharge.
• Timing: the rules take effect on a date set by government ordinance, within two years of promulgation. A Japanese lawyer (弁護士) can review your data flows now.

The Foreign Exchange and Foreign Trade Act (外為法, FEFTA) requires prior notification for foreign investment in certain designated sensitive sectors. For sectors not on the sensitive list, post-facto reporting generally applies.

• Sensitive sectors: These include defence-related industries, nuclear, cybersecurity, aviation, telecommunications, and others.
• Prior notification: You must notify the Minister of Finance and the sector minister in advance, and may not complete the investment for 30 days after acceptance; this can be shortened, or extended up to five months.
• Your case: FEFTA requirements depend on your specific sector and investment structure. Aplash assesses this individually before any scope or terms are set.

The Financial Services Agency (FSA) administers Japan's financial services regulatory framework, and the licence or registration you need depends on the activity. Each carries financial requirements, compliance obligations and examination processes.

• Money transfer: Requires registration as a Funds Transfer Service Provider under the Payment Services Act (資金決済法), with separate authorisation for Type I transfers.
• Cryptocurrency exchange: Requires registration as a Crypto Asset Exchange Service Provider.
• Lending: Requires registration as a Money Lending Business Operator under the Money Lending Business Act (貸金業法).
• Investment advisory: Requires registration as a Financial Instruments Business Operator.
• Aplash: We coordinate the regulatory pathway for financial services market entry with FSA-specialist legal counsel.

Regulatory conflicts require careful navigation. We identify and flag them as part of the compliance assessment and coordinate with the relevant subject-matter specialists on both sides of the regulatory overlap.

• Data example: the cross-border transfer rules of the Act on the Protection of Personal Information (APPI, 個人情報保護法) against the General Data Protection Regulation (GDPR) transfer rules.
• Export control example: export control obligations under Japan's Foreign Exchange and Foreign Trade Act (FEFTA) against the US Export Administration Regulations (EAR).
• Structure: We coordinate structures that minimise compliance risk across both jurisdictions with counsel on each side.
• No ranking: We do not advise clients to prioritize one jurisdiction's requirements over another. The goal is a compliant structure under all applicable regimes.

Usually no. The existing mark can normally stay, with the lockup, file formats and language parity adapted around it. A full redesign is warranted only in specific cases.

• When to redesign: the logo is wordmark-only with no standalone icon, the letterforms pair badly with Japanese script, or the name means something unintended when transliterated.
• Files for a designer: SVG, PNG and EPS, each in black, white, accent-colour and reverse-out versions.
• Guideline: keep a Japan-market brand guideline and review it on a regular cycle. See Aplash design services.

Not as a direct requirement for private websites. Since 1 April 2024, private businesses must provide reasonable accommodation (合理的配慮) when a person with a disability asks for it and the burden is not excessive.

• Law: the Act for the Elimination of Discrimination against Persons with Disabilities (障害者差別解消法) was amended to make this a legal duty for businesses.
• Standard: JIS X 8341-3:2016 is Japan's web accessibility standard. It is compatible with WCAG 2.0 (Web Content Accessibility Guidelines) and uses levels A, AA and AAA.
• Target: level AA is the usual design target, and the Digital Agency aims for it on its own site.
• Process: set up a way to receive and answer accommodation requests, since the duty is triggered by a request.

Use one design system with a shared grid, spacing and components. Vary only what the languages require: fonts, text length and date or number formats. Three separate design files duplicate work.

• Fonts: confirm the licence and glyph coverage for each script. If one typeface does not cover all three, swap fonts per script inside the same layout.
• Text length: measure real translated copy in each locale. Do not assume Japanese and Chinese copy run to the same length.
• Updates: one shared system keeps the three locales in sync when pages change. See Aplash design services.

No law requires one, but buyers often expect it. A company profile (会社案内) covers history, milestones, scale and services, and a buyer uses it to check a new vendor before a first meeting.

• Not a pitch deck: a deck sells one opportunity. A profile builds baseline credibility, so translating a deck does not replace it.
• Typical sections: company overview, history and milestones, mission, service lineup and contact details.
• Length: plan the layout around the final Japanese text rather than the English, since the two differ in length.

A KK is the most recognised form for institutional governance and outside investment, and a GK is the simpler LLC-style form. Both allow 100% foreign ownership and have a legal minimum capital of ¥1.

• KK (株式会社, Kabushiki Kaisha): 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.
• GK (合同会社, Godo Kaisha): Japan's LLC-style form, with simpler governance and no notarisation requirement.
• Aplash's published fee starts at US$4,000 for KK and US$2,500 for GK, and already covers the partner judicial scrivener fee and registration tax (登録免許税) at cost up to ¥150,000 (KK) or ¥60,000 (GK), plus notarisation for a KK, with no Aplash mark-up.
• Registration tax above that amount is billed at cost once capital is fixed, and the corporate seal is included.

It depends on your investment, credibility, and governance needs. A KK suits outside investment and maximum credibility, and a GK suits lower cost and simpler governance.

• Choose KK if: you plan to raise external investment (a KK can issue shares, a GK cannot), or need maximum credibility with Japanese enterprise clients or banks.
• Also choose KK if: you 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, or have a single owner or small team with no external investor requirements.
• Also choose GK if: you 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.

A KK (株式会社) must hold an annual shareholders' meeting and publish its balance sheet. A GK (合同会社) has neither duty.

• Meeting: a KK must call its shareholders' meeting at a fixed time after each fiscal year ends.
• Publication: after that meeting the KK publishes its balance sheet in a public notice (決算公告), in the Official Gazette (官報), a newspaper or online.
• Penalty: officers who skip the meeting or the publication can face an administrative fine of up to ¥1,000,000.
• Both entities: a corporate tax return is due every year, even when the company did no business.

Yes. A branch is registered as a foreign company and needs at least one Japan representative with a domicile in Japan. A KK (株式会社) or GK (合同会社) subsidiary has no such residency rule for its directors.

• Register first: a foreign company cannot carry on continuing transactions in Japan until its registration is complete.
• Deadline: register within three weeks after the company first appoints its Japan representative.
• Liability: a branch is part of the foreign company, so the parent itself is liable for the branch's obligations.
• Choosing: a subsidiary is a separate legal entity and a branch is not, so compare entry routes before registering.

No. A KK must publish its balance sheet every year (決算公告). The Companies Act has no equivalent duty for a GK (合同会社).

• KK, timing: publish promptly after each annual shareholders meeting. The duty repeats every fiscal year.
• KK, methods: the articles choose the Official Gazette (官報), a daily newspaper or electronic publication (電子公告). Without a choice, the Official Gazette applies.
• KK, electronic route: the balance sheet stays on the company's website for five years after the meeting.
• GK, creditors: no public notice is required, but a GK's creditors may inspect its financial statements.

It depends on the articles. KK shares are transferable by default unless the articles require company approval. A GK interest needs the consent of all other members unless the articles say otherwise.

• KK, approval: the board or shareholders decide on a transfer request. If the company gives no answer within two weeks, approval is deemed given.
• KK, refusal: if the seller asked for it, the company must buy the shares or name a buyer.
• KK, register: record the new holder in the shareholder register (株主名簿). Until then the transfer cannot be asserted against the company.
• GK: a member who does not manage the business may transfer with the consent of all managing members. The articles can set other rules.

Under the Companies Act, the legal minimum is ¥1 for both KK and GK. However, extremely low capital creates practical barriers.

• Practical barriers: Japanese banks may decline account applications, and corporate credibility suffers in the market.
• Common in practice: ¥500,000 to ¥2,000,000 for lean operations.
• With 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.

Yes, at the non-resident stage. Capital is typically deposited into the founder's personal bank account, because a Japanese corporate account cannot exist before the company is registered.

• Verification: before filing with the Legal Affairs Bureau, the capital must be deposited into a bank account and verified by a bank statement or deposit certificate.
• After registration: the company opens its own corporate account and the funds are transferred.
• Changing capital later: Capital declared at incorporation cannot be retroactively changed without a formal, fee-bearing process.
• Aplash: coordinates the capital injection process with banking partners.

The registration tax (登録免許税) is a government fee paid to the Legal Affairs Bureau at filing, with a minimum of ¥150,000 for KK and ¥60,000 for GK.

• Aplash's published fee covers this minimum registration tax and the partner judicial scrivener fee at cost, with no Aplash mark-up; for a KK it also covers the notary's articles-notarisation fee, and the corporate seal is included.
• Where declared capital pushes the registration tax above the minimum, the excess is billed at cost once capital is fixed at scoping.
• Notary fee (Articles of Incorporation, KK only): ¥15,000 to ¥50,000 depending on capital and structure, covered in the Aplash fee at cost
• Corporate seal creation: ¥10,000–¥30,000, covered in the Aplash fee
• Aplash published fee: From US$4,000 (KK) / From US$2,500 (GK), the partner judicial scrivener fee included at cost
• GK total is lower due to no notarisation requirement.

The articles of a KK (株式会社) must be notarised, and the notary's fee is ¥30,000, ¥40,000 or ¥50,000 depending on capital. Paper articles also need a ¥40,000 revenue stamp, which electronic articles avoid.

• Fee scale: ¥30,000 under ¥1 million of capital, ¥40,000 from ¥1 million to under ¥3 million, and ¥50,000 above that.
• Small cases: since 1 December 2024 a lower notary fee applies in narrow cases, so ask the notary for the current schedule.
• GK: a GK's articles need no notarisation, but a paper GK original also carries the ¥40,000 stamp.
• Electronic route: electronic articles need a digital signature, which a judicial scrivener (司法書士) can provide. See KK and GK formation.

Yes. A new company whose capital is ¥10 million or more at the start of its first or second business year is a Japan Consumption Tax (JCT, 消費税) taxpayer for that year. With less capital it is generally exempt in those two years.

• Invoice registration: registering as a qualified invoice issuer (適格請求書発行事業者) ends the exemption, whatever the capital.
• Group rule: a new company controlled by a business with large taxable sales can also be taxable.
• Check the model: a licensed tax accountant (税理士) can test your case. Aplash coordinates this through tax and legal support.

A capital increase needs a formal decision and a registry filing. The registration tax is 0.7% of the amount added, with a minimum of ¥30,000, and the filing is due within two weeks.

• KK: a private KK normally decides a new share issue by a shareholders' resolution.
• GK: the members amend the articles to record the new contribution, by consent of all members unless the articles say otherwise.
• Filing: a judicial scrivener (司法書士) usually prepares the registration, and that fee is separate from the tax.

Yes, in a KK formed by its promoters (発起設立). If every promoter and initial director lives outside Japan, a third party can hold the receiving bank account, with a written authorisation from a promoter.

• Proof of payment: a copy of the passbook, or a bank transaction record, goes with the registration filing.
• Authorisation: one promoter's written authorisation is enough, and it is filed with the application.
• If anyone lives in Japan: the account holder must be a promoter or an initial director.
• Overseas branch: an overseas branch of a Japanese bank can also receive the payment.
• GK: these Ministry of Justice notices concern a KK. Ask your judicial scrivener (司法書士) what applies to a GK.

No, not as the receiving account. For a KK, capital must be paid in at a bank or a similar institution named in the rules. Wise and Payoneer are funds transfer service providers (資金移動業者), not banks.

• Qualifying institutions: banks under the Banking Act, trust companies, and a short list of cooperative and credit institutions, such as shinkin banks (信用金庫).
• Registered status: both firms appear on the Financial Services Agency's list of registered funds transfer service providers.
• What to do: pay into a qualifying bank account and keep the passbook copy or transaction record as proof of payment.
• Check first: confirm the receiving account with your judicial scrivener (司法書士) before you send funds.

Yes. A KK or GK can accept equipment as an in-kind contribution (現物出資), with its value recorded in the articles. A KK adds a court inspector step unless an exemption applies.

• KK, no inspector: where the total stated value is ¥5 million or less, or the asset is a market-priced security.
• KK, certification: a lawyer, accountant or tax accountant can certify the value instead. Real estate also needs an appraiser.
• KK, cost and time: the inspector petition and investigation add time and cost that a cash contribution avoids.
• GK: there is no inspector step. The articles state the asset and its agreed value (Companies Act Article 576).

Not automatically. The requirement is ¥30 million of capital, set in yen, so a fixed foreign-currency sum can fall short if the yen strengthens before you pay it in.

• Rule: since 16 October 2025, the Business Manager Visa (経営・管理) needs capital of ¥30 million or more and at least one full-time employee.
• How it is checked: for a company, immigration reviews the capital shown on its certificate of registered matters (登記事項証明書).
• What to do: re-check the conversion just before you pay, and hold a margin above ¥30 million if your currency is volatile.
• Criteria: see the Business Manager Visa page for the full conditions.

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).

• No nationality restriction: Japanese law also imposes no nationality restriction on founders of KK or GK companies.
• Living or working in Japan: incorporation does not automatically authorise it. To manage the business on the ground, you must obtain an appropriate visa separately, typically the Business Manager Visa.

A non-resident needs six core items. Aplash coordinates the documents in English and Japanese with the partner judicial scrivener (司法書士).

• Identity: passport copies for all directors and shareholders, and an overseas residence certificate (住民票の写し equivalent from home country).
• Signature certificate (サイン証明書): issued by your home country's authorities (for example your country's embassy, or a notary in your home country), replacing the seal certificate (印鑑証明書) used by Japan residents.
• Capital and names: capital injection transfer confirmation, plus three company name candidates checked against the Legal Affairs Bureau database.
• Business purpose: a business activity description, used as the purpose clause for the Articles of Incorporation.
• KK only: the Articles of Incorporation must be notarised by a Japanese notary public (公証人).

Not legally. Since March 2015, all representative directors may reside overseas.

• Commercial reality: 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. A non-resident establishing a Japanese company or making a capital investment generally needs a post-registration notification via the Bank of Japan.

• Sensitive sectors: a business in a sector designated as sensitive, such as telecommunications, energy, defence, or certain technology sectors, needs a prior notification (事前届出) with a 30-day government review period before the investment proceeds.
• Penalties: 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.

Plan about 3 weeks to 2 months overall for either a GK or a KK. Registration timing is set by the Legal Affairs Bureau (法務局) and is case-specific.

• GK (Godo Kaisha): there is no notary stage, so it often completes toward the shorter end of that range.
• KK (Kabushiki Kaisha): the range includes 定款認証 (articles notarisation), which typically takes about 1 to 2 weeks within that window.
• After registration: tax registration with the National Tax Agency (NTA) follows, and a corporate bank account is opened on the bank's own criteria and timetable.
• Delays: 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 or member rights.

• Legal requirement: it is non-negotiable under the Companies Act and is filed with the Legal Affairs Bureau (法務局).
• Purpose clause: a poorly drafted purpose clause can restrict your business activities and require costly amendments later.
• KK notarisation: for a KK, the Articles must be notarised by a certified Japanese notary public, and 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. A company name may use Roman letters and Arabic numerals beside Japanese characters, but it must also include 株式会社 (KK) or 合同会社 (GK).

• Symbols: only & ' , - . and the middle dot (・) are allowed. They separate words and cannot start the name, and only a full stop may end it.
• Same-name rule: the registry refuses a name identical to one already registered at the same address. Names need not be unique nationwide.
• Trademarks: registry approval is not trademark clearance, so search trademarks separately.
• Check early: confirm the name before notarisation, because changing it later needs an amendment. Aplash reviews names in company setup.

Yes. A KK (株式会社) needs a special resolution of its shareholders, and a GK (合同会社) needs the consent of all members unless its articles say otherwise. The change must then be registered within two weeks.

• Tax: registration tax is ¥30,000 per application, plus the fee of the judicial scrivener (司法書士) who files it.
• Why it matters: the purpose is on the public registry, and banks may read it to see what the company does.
• Drafting: list your real activities, such as import and export, and end with a line covering related business (前各号に附帯関連する一切の業務).

A KK (株式会社) director's term is capped at two years unless the articles extend it. A private KK, meaning one whose articles restrict share transfers, can extend it to up to ten years.

• Articles: the longer term applies only if the articles say so. It is not the default.
• Registration: each re-election, even of the same person, must be registered within two weeks.
• Dormancy clock: a KK with no registration for 12 years can be deemed dissolved, and a re-election registration restarts that clock.

Normally from an authority of your home country, either at home or at its embassy or consulate anywhere, or from a notary in your home country. Other sources may be accepted only when the home-country route is unavailable.

• What it is: a certificate that the signature is yours. It replaces the seal certificate (印鑑証明書) that Japan residents attach.
• Exceptions: where a home-country certificate cannot be had for compelling reasons, a residence-country authority or notary, or a Japanese notary, may be used.
• Directors abroad: since 2015, all representative directors of a KK may live outside Japan.
• Confirm first: the Legal Affairs Bureau decides on the filing, so check the route with your judicial scrivener (司法書士) before you travel.

It depends on the document and the receiving office. Where authentication is required and your country is a party to the Hague Apostille Convention, an apostille is all Japan can ask for. If it is not a party, another route applies, so confirm which one before you start.

• Japan's position: Japan has been a party since 27 July 1970 and exempts apostilled public documents from legalisation.
• Check the list: parties change over time, so check the current list of the Hague Conference on Private International Law (HCCH) on the day you begin.
• Who applies: the apostille is obtained in the country where the document was issued, usually through you or your local notary or counsel.
• Confirm the format: ask your judicial scrivener (司法書士) which format the Legal Affairs Bureau will accept, because a wrong route means restarting the chain.

Yes. Since 1 March 2024 the notary's identity and intent check for electronic articles is held by web conference by default. A GK has no notarisation step.

• Fee: ¥30,000, ¥40,000 or ¥50,000, by capital band: under ¥1 million, ¥1 million to under ¥3 million, and above.
• Small KK: since 1 December 2024 the ¥30,000 band falls to ¥15,000 for up to three individual promoters who take all shares, with no board of directors.
• Stamp duty: a paper original of the articles carries ¥40,000 of stamp tax. Electronic articles carry none, because stamp tax applies to paper documents only.
• Agents: the web conference can also be used when an agent attends for the founder.

Amend the business purpose (目的) in your articles, then register the change. A KK needs a special shareholder resolution. A GK needs the consent of all members unless its articles say otherwise.

• Deadline: file the registration within two weeks of the change (Companies Act Article 915).
• Registration tax: ¥30,000 per filing, whatever the capital, plus any professional fee.
• Several lines at once: one amendment can add several activities, and the tax is charged per filing.
• Licences: adding a purpose does not grant any permit your activity needs.

No. Registration creates the company. A regulated activity still needs its own permit from the competent authority before you start.

• Food: a business type named by Cabinet Order needs a permit from the prefectural governor, or the mayor of a city with its own health centre (Food Sanitation Act Article 55). Others usually file a notification (Article 57).
• Real estate brokerage: a licence from the prefectural governor, or from the Minister of Land, Infrastructure, Transport and Tourism for offices in two or more prefectures (Article 3).
• Purpose clause: listing an activity in the articles does not replace the permit.
• Sequence: the Japan company usually applies, so incorporate first. Begin the regulated activity only once the permit is issued.

Not in every case. Since 15 February 2021, registering a company seal with the Legal Affairs Bureau is optional when the registration is filed online. A paper filing still requires one, and seal certificates are issued only for a registered seal.

• Registration and use: the seal is registered with the Legal Affairs Bureau (optional for an online filing). It is used to authenticate official documents: contracts, bank account applications, and government filings.
• Seal certificates (印鑑証明書): routinely requested by banks and counterparties.
• Aplash coordinates seal creation, and the seal registration where one is filed, as part of the standard incorporation package.

For incorporation alone, yes. Many virtual office addresses are accepted by the Legal Affairs Bureau for registration purposes.

• Business Manager Visa: Japanese immigration authorities require a physical, verifiable office. Virtual addresses are explicitly excluded.
• Banks: 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.

Companies usually keep three seals. Only the representative seal (代表者印) is registered at the Legal Affairs Bureau (法務局). The bank seal is registered with the bank, and the square seal is not registered.

• Representative seal: used for major contracts and registry filings. A seal certificate (印鑑証明書) proves its impression.
• Bank seal (銀行印): registered with each bank. Many companies keep it separate from the representative seal as an internal control.
• Square seal (角印): used on invoices and quotations, and not registered with any authority.
• Registration: since 15 February 2021, giving the bureau a seal impression is optional for online filings. Paper filings still require it.

A registry certificate (登記事項証明書) shows the company's public record: name, address, officers, capital and purpose. A seal certificate (印鑑証明書) certifies the company's registered seal.

• Source: both come from the Legal Affairs Bureau (法務局), and can be requested at the counter, by mail or online.
• Seal card: a seal certificate needs a registered seal, and counter requests need the seal card (印鑑カード).
• Age: banks accept a registry certificate issued within six months, and some services ask for a newer one.

Decide the move, then register it within two weeks of the move date. If the new address is under a different Legal Affairs Bureau (法務局), two applications are filed together at the old bureau.

• Articles: if they name only a city or ward, a move within it needs no amendment. A move outside it does.
• Tax: registration tax is ¥30,000 per application, so ¥60,000 for a move between bureau areas.
• Timing: you cannot file before the actual move date.
• Notify others: banks and other counterparties are not updated automatically, so tell each one.

It is consistently the most challenging post-incorporation step. Japanese banks, particularly regional and city banks, apply strict know-your-customer (KYC) standards.

• What banks ask for: frequently in-person meetings with the representative director, a detailed business plan, client references, office lease agreements, and supporting documentation.
• Timing and outcome: account review periods of 2 to 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.
• Advisers in the meeting: having an administrative scrivener or accountant participate in the account introduction meeting significantly increases approval rates.

Banks must verify the company, its business, its owners and the person who visits. Expect a registry certificate, the articles of incorporation and personal ID, though each bank sets its own list.

• Company: a registry certificate (登記事項証明書) issued within six months confirms the name and head office address.
• Business: the articles (定款) or the registry certificate show what the company does. Banks also ask the purpose of the account.
• Owners: banks identify individuals who hold more than 25% of the votes or otherwise control the company.
• Visitor: the person who visits needs personal ID and proof of authority, such as a power of attorney.

Tell the bank and expect it to ask for updated documents. Banks set their own lists, but typically ask for a current registry certificate, the registered account seal and the visitor's ID.

• Registry first: the change is registered within two weeks, and the bank needs the updated registry certificate.
• Example: one major bank accepts the change at a branch and asks for a registry certificate issued within six months.
• Other records: licences and registrations that name the representative may need their own notices.

No. A nominee in the representative director seat carries the full duties and personal liability of that role. A bank also looks at the whole company, not only who holds the seat.

• To the company: a director who neglects their duties is liable for the loss caused to the company under the Companies Act (会社法).
• To third parties: a director who acts with bad faith or gross negligence is liable for the damage caused to others.
• Public record: the nominee's name appears on the registry as representative director, where banks and counterparties can see it.
• Alternative: buying an existing company that already has an account may avoid a fresh application, but the bank still decides.

Once registered, your Japanese company has immediate ongoing obligations. Failing to meet them, particularly social insurance and tax registration, is a common and costly compliance error for self-incorporated foreign companies.

• NTA registration: file the corporate establishment notification with the tax office within two months of incorporation; the payroll office notification is due within one month, and JCT filings depend on the company's status.
• Social insurance: every corporation, including a single-person company, must enrol in employees' health insurance and pension (健康保険・厚生年金保険), filing within 5 days of becoming covered.
• Annual shareholder meeting (KK only): must be held at a set time after each fiscal year-end, in practice usually within 3 months.
• Annual tax returns: corporate tax and local tax filings are due annually.
• Legal Affairs Bureau: any changes to registered items (directors, address, capital) must be filed.

File the company establishment notification (法人設立届出書) with the tax office within two months of establishment. Other filings depend on your choices, such as blue-form returns and paying salaries.

• Blue-form return (青色申告): apply by the day before the earlier of three months after establishment or the end of the first fiscal year.
• Salary payment office: if the company will pay salary, notify the tax office within one month of opening it (給与支払事務所等の開設届出書).
• Local tax: a separate establishment notice goes to the local tax office. In Tokyo it is due within 15 days of starting business.
• Who files: a licensed tax accountant (税理士) normally prepares these filings for the company.

Most changes, such as a new director, address or capital, must be registered within two weeks of taking effect. A missed filing can lead to an administrative fine of up to ¥1,000,000 for the officers responsible.

• Where: at the Legal Affairs Bureau (法務局) for the head office.
• Examples: a new representative director, a move of the head office, a change of purpose or a capital increase.
• Help: a judicial scrivener (司法書士) usually prepares these filings.

For a non-listed company, Japan currently withholds 20.42% from dividends paid to a non-resident shareholder, unless a tax treaty sets a lower rate. The paying company withholds and pays the tax.

• Treaty claim: the shareholder files a treaty notification (租税条約に関する届出書) through the paying company by the day before the first payment.
• If late: the domestic rate is applied, and the shareholder can later claim a refund of the difference.
• Distributable amount: a KK may pay dividends only within its distributable amount, by a shareholders' resolution.
• Next step: a licensed tax accountant (税理士) confirms your treaty rate. See tax and legal coordination.

Yes. The Companies Act sets no fixed year-end, so any month-end works, such as 31 March or 31 December. A later change usually means amending the articles and telling the tax office.

• Tax return: the corporate tax return is due within two months after the fiscal year-end (Corporate Tax Act Article 74).
• Extension: not automatic. Apply before year-end, and only where the articles or special circumstances prevent an annual meeting within two months (Article 75-2).
• Notice of change: report the old and new periods to the tax office promptly after a change (Article 15).
• Choosing: match the parent's reporting calendar, or use 31 March for Japanese counterparties. See tax and legal support.

Yes, if the director is paid. A corporation must join health insurance and employees' pension insurance, even when the only person working for it is its owner-director.

• Filing: submit the new application notice (新規適用届) to the Japan Pension Service within 5 days of the date the duty arises.
• Pay is the trigger: an officer who receives remuneration as compensation for work is treated as an employee for insurance purposes.
• No pay: a director who receives no remuneration is generally not insured on that seat. Check with the pension office or a labour and social security attorney (社会保険労務士).

Yes. If every shareholder consents in writing to a proposal, the resolution is deemed passed. When this covers every item of the annual meeting, the meeting is deemed concluded.

• Still annual: the meeting must still be held each year (Companies Act Article 296). Written consent is one way of holding it.
• Records: keep the proposal and the consents at the head office for ten years (Article 319).
• Three months: companies often meet within three months of year-end, following the record-date rule (Article 124). Article 296 sets no fixed deadline.
• Directors: terms run two years by default. If all shares carry transfer restrictions, the articles can extend them up to ten years. Register a re-election within two weeks (Articles 332, 915).

Buying shares does not clean the company: its tax history and debts stay with it. Check unpaid taxes, the registry record, the articles and the bank account before you sign.

• Tax: ask for a tax payment certificate (納税証明書) showing no unpaid tax, and check social insurance contributions too.
• Registry: confirm former directors' resignations are registered and note the last registration date, since 12 years without one can mean deemed dissolution.
• Articles: check that the purpose clause covers your plans, or budget for an amendment.
• Bank account: confirm it is active and not frozen. The bank decides whether to keep it after the sale.
• Support: Aplash coordinates shelf-company acquisitions with licensed professionals.

It depends on the entity. KK (株式会社) shares transfer freely unless the articles require company approval. In a GK (合同会社), a transfer needs the other members' consent, unless the articles say otherwise.

• KK with a restriction: a shareholders' meeting decides on approval, or the board if the company has one, unless the articles provide otherwise.
• GK: a member who runs the business needs every other member's consent, and one who does not needs the consent of all members who do. The articles can set another rule.
• Check first: read the articles and the shareholder or member records before signing, because the rule sits there.

A share purchase changes the owner, but the registry changes only when registered details change. Register new directors within two weeks, and file any change of address or purpose separately.

• Officers: new directors and the new representative director are registered within two weeks of appointment.
• Address and purpose: each change needs its own decision and registration, at ¥30,000 per application.
• Bank: if the representative changes, tell the bank early. Banks ask for an updated registry certificate and other documents.

Yes. Buying a company is lawful. The risk lies in trading the bank account itself, because the Act on Prevention of Transfer of Criminal Proceeds penalises certain transfers of passbooks, cards and login details.

• What is penalised: transferring passbooks, cards or login details to obtain banking services by impersonating another person, or for payment without a legitimate commercial reason (Article 26).
• Penalty: up to three years' imprisonment or a ¥5 million fine, or both.
• Keep it clean: buy the company in the ordinary way, record what the price covers, and never trade the passbook, bank seal or login details separately.
• Bank review: a bank may re-check customer information after a change of owner, and may decline to continue if it cannot complete its checks. See shelf-company acquisition.

Yes. A company must file a corporate tax return every year, even with a loss or while inactive. The local flat-rate residence tax (均等割) applies whatever its income, as long as it keeps an office.

• Flat rate: rates vary by location. In Tokyo's 23 wards it is ¥70,000 a year for capital up to ¥10 million and 50 or fewer employees.
• Why it continues: a company exists until its liquidation is complete, so stopping trading does not end these duties.
• Next step: compare the yearly cost of staying dormant with the cost of formal dissolution.

Dissolution takes a decision, a registration and a formal liquidation. Creditors must have at least two months to submit claims, so the process cannot be shorter than that.

• Step 1: a KK needs a shareholders' special resolution. A GK needs the consent of all members.
• Step 2: register the dissolution and the liquidators within two weeks. In a KK the directors become liquidators unless someone else is named.
• Step 3: publish a creditor notice in the Official Gazette (官報), notify known creditors, then pay debts.
• Step 4: distribute what remains, have the final accounts approved and register the completion of liquidation within two weeks.

A KK (株式会社) with no registration for 12 years is a dormant company. If it does not respond to the Ministry of Justice's notice within two months, it is deemed dissolved.

• Notice: the notice appears in the Official Gazette (官報) around October each year, and the registry also writes to each company.
• Respond: within two months, file a registration or a statement that the business has not closed. A statement alone only covers that year.
• Revival: within three years after deemed dissolution, a shareholders' special resolution can continue the company, registered within two weeks.
• Scope: the rule covers a KK, not a GK.

A KK needs a shareholder resolution, usually a two-thirds special resolution, a creditor objection period of at least one month, and then a registration filing.

• Resolution: the meeting fixes the amount and effective date (Companies Act Article 447). A cut within the accumulated deficit, decided at the annual meeting, needs an ordinary one.
• Creditors: announce in the Official Gazette and notify known creditors one by one. If the articles name a newspaper or online notice method, also publishing that way removes the individual notices (Article 449).
• Timing: the cut takes effect only after the creditor procedure is finished.
• Registration: register the change within two weeks of the effective date.
• Visa check: if the company relies on a Business Manager Visa, check the ¥30 million capital rule before reducing.

Yes. The Companies Act provides a statutory conversion (組織変更). The GK becomes a KK on the effective date set in the plan, once the members have agreed and the creditor procedure is complete.

• Approval: all members must agree to the conversion plan, unless the articles say otherwise (Companies Act Article 781).
• Plan: it sets out the KK's articles, its directors and the shares each member receives (Article 746).
• Creditors: announce in the Official Gazette, with at least one month for objections, and notify known creditors. If the articles name a newspaper or online notice method, publishing that way too skips individual notices.
• Registration: within two weeks of the effective date, the GK's dissolution and the KK's establishment are registered (Article 920). See company setup.