Zagdim Reader Desk · Japan company formation

Company formation in JapanSetting up and registering a KK or GK

To set up a company in Japan, you first decide the company type, the address and how the capital will be remitted, then complete the articles of incorporation and the registration at the Legal Affairs Bureau. The Zagdim Reader Desk first establishes your business plan and visa needs, then shortlists suitable Japanese professionals; the registration itself is handled by a judicial scrivener.

Book a free 20-minute call See what the service covers

Who it is forFounders overseas, visa applicants and existing company owners

Handled byJudicial scriveners in Japan

LanguagesEnglish or Japanese; other languages on request

Reader Desk feeFree of charge

Company RegistrationCommercial registration · Legal Affairs Bureau

01 · Company formation in Japan

Setting up a company in Japan: KK or GK?

For foreign founders, the two most common company types in Japan are the kabushiki kaisha (KK, 株式会社) and the godo kaisha (GK, 合同会社). In both, investors are liable only up to the amount they contribute. A KK separates the roles of shareholders and directors and requires notarisation of its articles of incorporation (定款認証); a GK is in principle run by its contributing members and needs no notarisation.

Since 16 March 2015, a KK can be registered even if all of its representative directors live overseas. Incorporation is only the first step, however: if you intend to use the company to apply for a Business Manager visa, separate requirements apply to capital, staff and the place of business, and it is best to plan for them together from the start.

Liability limited to the contribution in both types

The principle of investor liability is the same for a KK and a GK.

A KK needs its articles notarised

A GK needs no notarisation of its articles.

Registration and licence tax: minimum ¥150,000 (about US$940)

For a KK; the minimum for a GK is ¥60,000 (capital × 0.7%).

Representative directors may live overseas

Since 2015, all representative directors of a KK may be without an address in Japan.

Capital can start from ¥1

A Business Manager visa application, however, is assessed against separate conditions such as ¥30 million (about US$190,000).

Filing deadlines after incorporation

The notification of incorporation (法人設立届出書) is due within 2 months of the registration date.

Office towers and traffic on a Tokyo business street — Setting up in Tokyo starts with the structure

Wooden doors, a blue noren curtain and a sign at a traditional Japanese shop — Even a small business needs the right company type

02 · Who it suits

Who engages a professional for company formation in Japan

These are the common situations. Company type, capital and director arrangements are assessed against your business plan.

Living overseas · new company

You are overseas and want to set up a company in Japan

Suits: founders with no address in Japan yet who want to incorporate first and deal with remitting the capital and the registration.

Key requirements: Confirm the company type, how the capital will be received, the director arrangements and the company address.

Business Manager visa

You plan to use the company to apply for a Business Manager visa

Suits: founders who intend to run a business in Japan in practice and to apply for status of residence through this company.

Key requirements: Capital, full-time staff, the place of business and the business plan must be planned together; incorporating a company alone is not enough.

Existing Japanese company

The company already exists and you want to change it

Suits: owners who want to change directors, the address, the capital or the company type, or to complete notifications due after incorporation.

Key requirements: First take stock of whether the registered particulars and each notification have been completed.

All clients

Points that apply to everyone

Acceptance of the company registration does not mean a bank has approved an account; the account that receives the capital before incorporation is not the company’s operating account either.

Fees and deadlines follow the current official notices; individual cases depend on the professional’s assessment.

Company type, capital and director arrangements are assessed against your business plan and your purpose of residence.

03 · Formation support

From planning the company to completing registration

The Zagdim Reader Desk first establishes your business plan and visa needs, then shortlists and introduces a judicial scrivener (司法書士). The judicial scrivener helps you settle the company type, the address and how the capital will be received, prepares the articles of incorporation and the registration documents, and handles the registration of incorporation. You are also reminded of the tax notifications due after incorporation.

English or Japanese

Registration by a judicial scrivener

01
Initial understanding
Establishing your business plan and purpose of residence.
02
Structure
Company type, address and capital arrangements.
03
Documents
Preparing the articles of incorporation and registration documents.
04
Registration and follow-up
Registration of incorporation and reminders of the notifications due afterwards.

04 · Costs and timing

Official fees, company capital and service fees are counted separately

Registration and licence tax (登録免許税)

Minimum ¥150,000For a KK; minimum ¥60,000 for a GK

Calculated as capital × 0.7%; where that is below the minimum, the minimum is payable. With capital of ¥30 million, the tax is ¥210,000.

Fee for notarising the articles

¥15,000–¥50,000KK only

Depends on the capital band. Formal electronic articles avoid the ¥40,000 stamp duty charged on paper articles.

Company capital

Assessed against your business planThe company’s own funds

This is the company’s own money, not a fee for the service.

Service fee

Quoted case by caseBy company type and number of shareholders

Before work starts, the professional sets out the scope of service, third-party costs and payment arrangements.

How long does incorporation take?

As an official reference from the Japan External Trade Organization (JETRO): a foreign-owned KK takes about 2–3 months once its outline is settled; a GK takes about 2 months from settling the outline to obtaining the certificate of registration. This is a rough guide, not a statutory period, and bank account opening and visa processing take additional time.

Tokyo Tower and the city skyline lit up at dusk

JAPAN · START IT RIGHT

Doing business in Japan starts with the right company structure

Look at company type, address, capital and visa together, starting with one initial consultation.

05 · Getting started

Book an initial consultation on company formation in Japan

On an online call with the Reader Desk, you set out your business plan, the investors, the proposed directors and whether you will apply for a visa, to confirm the suitable company type and the documents to prepare.

WhatsApp Email the Reader Desk

The Zagdim Reader Desk handles contact and follow-up.

Fill in the assessment form (about 2 minutes)

If a messaging app is not convenient, leave your details and the Zagdim Reader Desk will reply by WhatsApp or email.

01KK or GK
02How to arrange the company address
03How to remit the capital
04Whether to plan the visa at the same time

06 · Common questions

Company formation in Japan: common questions

Can a foreign national living overseas set up a company in Japan?

Yes. Since 16 March 2015, a KK can be registered even if all of its representative directors live overseas. Where a foreign company sets up a branch in Japan directly, however, at least one representative in Japan must have an address in Japan; the two rules differ.

How do a KK and a GK differ?

In both, investors are liable only up to the amount they contribute. A KK requires notarisation of its articles and pays a minimum registration and licence tax of ¥150,000; a GK needs no notarisation and its minimum is ¥60,000. They also differ in the flexibility of governance, terms of office and profit distribution; choose according to your business plan.

What is the minimum capital?

A company can be incorporated with capital from ¥1. If you intend to use the company to apply for a Business Manager visa, however, from 16 October 2025 the company’s capital must be ¥30 million or more, alongside conditions on full-time staff, Japanese language ability and the place of business.

Where is the capital remitted?

When a KK is incorporated by its promoters (発起設立), the capital is usually remitted to an account in the name of a promoter or of a director at incorporation. Where none of the promoters and directors has an address in Japan, a third party can be authorised to receive it. Eligible receiving institutions include Japanese banks and their overseas branches; locally incorporated overseas subsidiaries of Japanese banks do not count.

Can you open a bank account as soon as the company is formed?

Acceptance of the company registration does not mean a bank has approved an account; the bank carries out its own review. The account that receives the capital before incorporation is not the company’s operating account either; the company’s account is applied for separately after incorporation.

Which filings are due after incorporation?

The notification of incorporation must be filed with the tax office within 2 months of the registration date. If you want to file a blue return (青色申告), apply within the deadline. If the company pays salaries, the notification of establishment of a salary-paying office is due within 1 month of its establishment. Local taxes are filed separately with the prefecture and the municipality.

Can a virtual office be the company address?

The registered address of a company and the “place of business” (事業所) required for a Business Manager visa are different requirements. For registration alone, a virtual office can sometimes be used. For a Business Manager visa, the new rules in principle require an independent place of business that can be used on a continuing basis. This is assessed against your plan.

Plan the structure first, then begin incorporation.

Book a formation consultation

Registration of incorporation is handled by the Legal Affairs Bureau in Japan, and taxes and fees follow the current notices of the Japanese authorities. Neither the Zagdim Reader Desk nor the professionals guarantee that incorporation, bank account opening or a visa application will succeed. This page is general information and is not legal or tax advice; arrangements in individual cases depend on the professional’s assessment. Information checked to 28 October 2026.