Company Incorporation in Japan: The 2026 Guide to Company Formation

Are you considering company formation or company incorporation in Japan?

In practical terms, incorporating a company in Japan typically takes 2–3 weeks, requires multiple government filings, and involves strict documentation rules, including notarized Articles of Incorporation, registered company seals, and submissions in Japanese.

While the overall process is predictable, meticulous preparation is essential to avoid delays, re-filings, or outright rejection.

👉Before starting the paperwork, founders must decide on key factors such as

• The company structure (Kabushiki Kaisha, Godo Kaisha, or branch office)

• The registered business address and jurisdiction

• Whether to appoint directors, auditors, or a board

• The initial capital amount and funding method

This guide provides a step-by-step explanation of company formation in Japan, covering:

• Pre-incorporation decisions

• Required documents and government offices

• Registration timelines and costs

• Common mistakes that cause delays

• Post-incorporation tax, labor, and pension filings

Whether you are a foreign entrepreneur or a Japan-based founder, the sections below explain exactly how company incorporation in Japan works—from preparation to registration and beyond.

What is company formation/company incorporation?

Company formation (also known as company incorporation) is the legal process of registering a business as a recognized entity under a country’s commercial laws. The process typically includes choosing a legal structure, preparing incorporation documents, registering a business address, appointing directors or managers, depositing initial capital, and filing to the relevant government authority.

The terms are often used interchangeably, but there can be subtle differences depending on the country. In general, “company incorporation” refers specifically to forming a corporation (such as a Kabushiki Kaisha in Japan or a C-Corporation in the United States), while “company formation” is a broader term that also includes limited liability companies, partnerships, and other legal entities.

Company formation: global process vs. Japan-specific requirements

Across most countries, company formation follows a similar core process: selecting a legal entity, registering a business name and address, appointing directors or managers, depositing initial capital, and filing incorporation documents with a government registry.

However, company formation in Japan involves additional formalities that make the process more structured—and often more complex—than in many other jurisdictions.

Key differences when incorporating a company in Japan include:

• Mandatory notarization of the Articles of Incorporation for corporations

• Use of registered seals (inkan) instead of signatures on official documents

• Multiple post-incorporation filings with tax, labor, pension, and employment offices

• Strict formatting rules for addresses, company purposes, and document language (Japanese only)

Because of these requirements, incorporation in Japan typically takes longer and involves more procedural steps than in countries such as the United States, the United Kingdom, or Singapore.

Company incorporation decisions to make pre-paperwork

Before starting any paperwork, you must make the following decisions regarding your company. These decisions will come up during the registration process, so prepare yourself and your partners. 

Decision 1. Decide on company type.

If you are bringing your company to Japan, you have three main options. You can open a branch office or set up a subsidiary as a kabushiki kaisha (KK) or godo kaisha (GK).

	Kabushiki kaisha (KK)	Godo kaisha (GK)	Branch office
What it is	Joint stock company	Limited liability company (Japan’s LLC equivalent)	Extension of a foreign company
Separate legal entity	Yes	Yes	No
Notarized articles of incorporation	Required	Not required	Not applicable
Registration license tax	0.7% of capital, minimum ¥150,000	0.7% of capital, minimum ¥60,000	See our branch office guide
Resident representative in Japan	Not required since 2015	Not required since 2015	Required
Best for	Raising investment and building credibility	Smaller, owner-run businesses	Operating under head office control

• Kabushiki kaisha (KK). A KK can issue shares to raise capital and pay dividends to investors. It is Japan’s most established company type but has the most setup steps.

• Godo kaisha (GK). Japan introduced the GK in 2006. It has fewer formalities than a KK and suits founders who do not plan to sell shares.

• Branch office. A branch buys and sells under the head office’s governance. It is not a separate company, but it must appoint a representative who lives in Japan.

Decision 2. Decide on your company name. 

When filing paperwork for your company, you will need to list your company's name. Regulations surrounding your company's name include the following:

• You cannot register a name identical to another company at the same address. Check the online portal (Japanese) to search existing trade names.

• You must not include any special characters, such as (?) or (;).

• English alphabet letters and all Japanese alphabets and kanji are OK to use.

• Be aware that restrictions surround the terms "Bank" and "Securities," as financial services companies come under the jurisdiction of other laws.

Your company name and your brand are separate. To protect the name commercially, consider trademark registration in Japan.

Decision 3. Determine the location of your office. 

Choose your head office location before you file. It decides which Legal Affairs Bureau (also called the registry office) handles your company registration.

For example, a company with a Tokyo head office files with the Tokyo Legal Affairs Bureau. For a KK, use a notary office within the same Legal Affairs Bureau’s jurisdiction.

Here is a list (Japanese) of all Legal Affairs Bureaus and their jurisdictions. If you need a physical office, see our guide to office space in Tokyo.

💡 Did you know? You can use a virtual office address on your company incorporation documents! In addition to helping with the company registration paperwork, MailMate's virtual office + virtual mail service is a bilingual option for entrepreneurs wanting to stay light on their feet.

💡 Planning to apply for a Business Manager visa? Immigration now expects a physical business base. A virtual office works for company registration, but it may not be enough for the visa.

Decision 4. Determine whether you will have a board of directors. 

You do not need a board of directors. A company with one director can register, which suits solo founders.

If you choose a board, appoint at least three directors and an auditor. The auditor reports to shareholders on the board’s financial and operational decisions.

Your representative director can live outside Japan. The Ministry of Justice dropped the resident representative director rule in March 2015.

A step-by-step guide to company formation in Japan

Here are the actions and forms you will be required to enact and submit as you incorporate your company and set up shop in Japan. 

Step 1. Decide on office location. 

You'll need an office address for (a) listing in your paperwork and (b) to determine the Legal Affairs Bureau that has jurisdiction over where you will be filing your paperwork. So, first up, sign a lease for an office. Or use MailMate for a virtual office address and Japanese phone number.

MailMate’s incorporation & virtual office service

• Premium business addresses in Tokyo (Shinjuku, Minato-ku) and Fukuoka (Tenjin) — perfect for company registration, business cards, and professional credibility.

• Smart mail management: All mail gets scanned to your dashboard with English summaries available uponrequest. Choose to open, forward, shred, or we'll even pay your bills at the local convenience store.

• Full incorporation support: From paperwork to bank account setup, licensed scriveners and virtual assistants handle the complex stuff so you can focus on building your business.

Step 2. Make a company seal. 

Make your company seal (会社実印, kaisha jitsuin) before you prepare documents. A basic seal set costs roughly ¥5,000 to ¥30,000, depending on material and engraver.

If you file on paper, register the seal with the Legal Affairs Bureau to get a seal certificate. Since February 15, 2021, seal registration is optional for online filings.

Directors usually need personal registered seals and seal certificates (inkan shomeisho) too. See our guide on how to register a hanko.

Step 3. Create Articles of Incorporation.

The crucial step is creating the "Articles of Incorporation" document. The document must include the following information:

• Company name (trade name)

• Purpose (business objectives)

• Head office location

• Capital contributed at incorporation

• Names and addresses of founders (incorporators), whether individuals or corporations

• Total number of authorized shares

This document may also include points on shareholders, shareholder meetings, directors, supplementary provisions, etc. Templates and examples of descriptions (Japanese) are available on the Legal Affairs Bureau's official site.

After creating the Articles of Incorporation document, affix the founders' seals and make three copies.

Step 4. Get notarized. 

After creating your company's Articles of Incorporation, you must get them notarized (teikan no ninsho) by a notary office affiliated with the Legal Affairs Bureau in charge of the region where the company is to be registered. Search here for a list of notary offices (Japanese).

Get in touch with the appropriate office, decide on a date, and make an appointment with a notary public for this procedure. Prepare the following items for your appointment:

• 3 copies of the Articles of Incorporation

• Identification documents

• Seal registration certificates of all the incorporators

• Revenue stamp ¥40,000 (paper articles only)

• Registered seal of the incorporators or a personal stamp and an authorization letter for representative members

• Notary fee of ¥15,000 to ¥50,000, depending on your capital

• Certified copy fee of ¥250 per page

If your company has more than one founder/incorporator, they must all go to the notary office on the appointed day. Or make sure to bring an authorization letter for the individual going in their place.

You can also notarize electronic articles of incorporation online, for example through Maru-Notary.com. Electronic articles skip the ¥40,000 revenue stamp, because they are not taxable documents.

A godo kaisha skips this step, because its articles of incorporation need no notarization. Since February 15, 2021, you can also apply online for notarization and registration at the same time.

Step 5. Deposit capital.

Deposit capital into a founder’s or representative director’s personal bank account in Japan. Your company cannot open its own bank account until registration is complete.

Keep copies of the following:

• a copy/scan of the cover of the bank book

• the backside of the front cover with personal information, such as name and address

• a copy of the inside, showing the bank balance

You will need these copies to prove the capital deposit when you register/submit your Articles of Incorporation to the Legal Affairs Bureau. 

Step 6. Register your company incorporation documents.

After completing all the previous steps, you are ready to gather the documents required to register the company with the Legal Affairs Bureau.

(Pro tip: Our professional recommendation is to avoid DIY registration. We recommend letting licensed scriveners handle the registration process.)

The following is a complete list of each form that must be created and submitted at this stage.

☐ Application for Registration of Incorporation

登記申請書 = touki shinseisho

This document notifies the Legal Affairs Bureau of the establishment of a company. Necessary entries vary by company type, so check example entries (available on the Legal Affairs Bureau).

☐ Registration License Tax Payment Slip

登録免許税納付台紙 = tourokumenkyozei noufuyoudaishi

The registration license tax payment slip is a piece of paper pasted with the revenue stamp worth the registration tax. For a kabushiki kaisha, the tax is 0.7% of capital, with a minimum of ¥150,000. For a godo kaisha, the minimum is ¥60,000.

☐ Articles of Incorporation

定款 = teikan

Prepare a copy of the Articles of Incorporation. See Step 3.

☐ Founders' Written Decision

発起人決定書 = hokkinin ketteisho

Include the founders' written decision in cases where the Articles of Incorporation do not include the head office's full address. 

☐ Letter of Acceptance of Appointment from the Director

就任承諾書 = shuninn shoudakusho

This document will prove the elected individual accepted the appointment as a representative director.

☐ Letter of Acceptance of Appointment from the Auditor

就任承諾書 = shuninn shoudakusho

This document is necessary if your company has appointed an auditor. 

☐ Director's Seal Registration Certificate

取締役全員の印鑑証明書 = torishimariyaku no inkanshoumeisho

If there are multiple directors, get seal registration certificates for each director. (The representative director's certificate will suffice if you have installed a board of directors.) 

☐ Seal Notification Form

印鑑届出書 = inkan todokedesho

Use this form to register the company seal created in Step 2. It is required for paper filings and optional for online filings.

☐ Documents proving capital deposit

Create a document proving the capital deposit. See Step 5.

Double-check every document, then submit them to the Legal Affairs Bureau for your jurisdiction. Your filing date becomes the company’s official date of formation (会社成立日, kaisha seiritsu-bi).

The bureau then reviews your application. If it finds a mistake, it will contact you, and you will need to correct it.

Online filings usually finish within three business days under the fast track. Paper filings and busy periods can take up to about two weeks. Once registration is complete, move on to Steps 7 to 10.

Step 7. Notify/file at the tax office.

Use this form to register the company seal created in Step 2. It is required for paper filings and optional for online filings.

☐ Documents proving capital deposit

Create a document proving the capital deposit. See Step 5.

Double-check every document, then submit them to the Legal Affairs Bureau for your jurisdiction. Your filing date becomes the company’s official date of formation (会社成立日, kaisha seiritsu-bi).

The bureau then reviews your application. If it finds a mistake, it will contact you, and you will need to correct it.

Online filings usually finish within three business days under the fast track. Paper filings and busy periods can take up to about two weeks. Once registration is complete, move on to Steps 7 to 10.

Step 7. Notify/file at the tax office.

Submit the following documents to the tax office to register for corporate tax:

☐ Notification of Incorporation

法人設立届出書 = houjin setsuritsu todokedesho

Deadline: within 2 months of formation.

☐ Notification on the Establishment of a Salary-Paying Office

給与支払事務所等の開設届出書 = kyuuyoshiharai jimushyotou no kaisetsu todokedesho

Deadline: within 1 month, including when you only pay yourself director compensation.

☐ Application for Filing the Blue Return

青色申告の承認申請書 = aoiroshinkoku no shouninnshinseisho

Deadline: 3 months after formation, or the day before your first fiscal year ends, whichever comes first.

☐ Application for Special Approval Concerning Payment Date of Income Tax Withheld at the Source

源泉所得税の納期の特例の承認に関する申請書 = gensenshotokuzei no nouki no tokurei no shyouninn ni kansuru shinseisho

You also need to notify your prefectural tax office and municipal office. Deadlines vary by municipality, and Tokyo’s 23 wards require notice within 15 days of starting business.

Step 8. Notify/file at a Labor Standards Inspection Office.

☐ File labor insurance application form and employment rules at a Labor Standards Inspection Office.

[This step is unnecessary if you do not have employees.]

Deadline: within 10 days of hiring your first worker.

☐ Notice of Establishment of Labor Insurance Affiliation

労働保険関係成立届 = roudouhokenkankei seritsutodoke

☐ Tax Return for Estimated Insurance Premium for Labor Insurance

労働保険概算保険料申告 = roudouhoken gaisan hokenryou shinkoku

Step 9. Notify/file at a Japan Pension Service Office.

File the following health insurance/public welfare pension forms at a Japan Pension Service office.

Every company must enroll, even with no employees. File within 5 days of formation.

☐ Notification of New Application for Health Insurance and Employee's Pension

健康保険・厚生年金保険新規適用届 = kenkohoken, kouseinenkin hoken shinki tekiyoutodoke

☐ Notification of the Acquisition of Eligibility for Health Insurance and Employee's Pension

健康保険・厚生年金保険被保険者資格取得届 = kenkohoken, kouseinenkinhoken hihokensha shikakushutokutodoke

☐ Notification of Dependents Eligible for Health Insurance

健康保険被扶養者届 = kenkohoken hifuyoushatodoke

Step 10. Notify/file at a Public Employment Security Office.

File employment insurance forms at a Public Employment Security Office. [This step is unnecessary if you do not have employees.]

Deadline: within 10 days of hiring your first worker.

☐ Notice of Establishment of a Workplace Covered by Employment Insurance

雇用保険適用事業所設置届 = koyouhoken tekiyou jigyousho secchitodoke

☐ Notice of Acquisition of Eligibility for Employment Insurance

雇用保険被保険者資格取得届 = koyouhoken hihokensha shikakushutokutodoke

Step 11. Get your company's seal certificate, registry certificate, and corporate number.

These official documents are needed in order for you to open a corporate bank account and officially enact employment contracts, etc.

How long does company incorporation in Japan take?

Plan for two to four weeks from preparation to registration. Most delays come from document errors, so careful preparation saves time.

Stage	Typical timing
Decisions, company seal, articles of incorporation	Depends on your preparation
Notarization (KK only)	One appointment at a notary office
Capital deposit	After notarization
Filing at the Legal Affairs Bureau	Filing date becomes the date of formation (会社成立日)
Registration	About 3 business days online; up to about two weeks on paper
Tax, labor, and pension filings	After registration
Pension and health insurance enrollment	Within 5 days of formation

What is the cost of starting a business in Japan?

These are the main government fees for company incorporation in Japan.

Description	Kabushiki kaisha (KK)	Godo kaisha (GK)
Certification of articles of incorporation	¥15,000 to ¥50,000	Not required
Certified copies of the articles	¥250 per page (about ¥2,000)	Not required
Revenue stamp (paper articles only)	¥40,000	¥40,000
Registration license tax	0.7% of capital, minimum ¥150,000	0.7% of capital, minimum ¥60,000
Approximate total	¥170,000 to ¥250,000	¥60,000 to ¥100,000

The ¥15,000 notary fee applies to small KKs that meet three conditions:

• Capital under ¥1 million

• No more than three founders, all individuals

• No board of directors, with founders taking all issued shares

You can legally set up a company with ¥1 in capital under the Companies Act. Foreign founders who need a Business Manager visa face stricter rules since October 16, 2025:

• At least ¥30 million in capital

• At least one full-time employee in Japan

• Japanese ability at CEFR B2 level, for you or a full-time employee

• A professionally reviewed business plan

(See also “Cost Estimation” by JETRO.) Your total also depends on your office choice, whether you lease office space or use an office address service.

👉Read also: The Real Cost of Starting a Business in Japan

Common pitfalls to avoid with company formation in Japan

A mistake on any of the company incorporation forms you submit could trigger delays. Here are some common mistakes to avoid. 

Mistake 1. Abbreviating addresses. 

Addresses on the "Articles of Incorporation" and other applications must not be abbreviated. Use kanji in street addresses. Do not use hyphens to designate street addresses. For example, 「一丁目3番1号」not "1-3-1."

Mistake 2. Forgetting or stamping in the wrong place. 

With so much paperwork, it is easy to miss where your seal stamp goes. Double-check, then triple-check.

Image source: The Legal Affairs Bureau

Mistake 3. Using the incorrect seal for a document. 

There are various seals you will be required to have created and use throughout the incorporation process. Each form will require the use of a specific seal. Double-check that you are using the correct seal for each document that requires a seal stamp. 

Mistake 4. Forgetting to include "kabushiki kaisha."

The registered company name must appear in its complete form, including the term "Kabushiki Kaisha."

Mistake 5. Not including future business plans. 

When writing out your business objectives in the Articles of Incorporation, your work will be limited to the purpose within the business outline. Make sure you carefully think about the future of your business and the immediate services you will be providing. 

If the registry office finds some incompleteness, description error, or mistake—they will ask you to update the document. However, if the error is large enough for the entire form to need re-filing, then the whole application will be refused. You must file the paperwork again using a new document. 

Frequently asked questions about company formation in Japan

What is the cost of company incorporation in Japan?

Government fees for a kabushiki kaisha (KK) run about ¥170,000 to ¥250,000. This covers notarization of the articles of incorporation (¥15,000 to ¥50,000), certified copies, a ¥40,000 revenue stamp for paper articles, and the registration license tax of at least ¥150,000. A godo kaisha (GK) costs about ¥60,000 to ¥100,000, because it needs no notarization. Professional fees, seals, and office costs come on top.

How long does company registration in Japan take?

Plan for two to four weeks from preparation to registration. Your filing date at the Legal Affairs Bureau becomes the official date of company formation (会社成立日). Online filings usually finish within three business days under the fast track, while paper filings can take up to about two weeks. Tax, pension, and labor filings follow after registration.

Can a foreigner set up a company in Japan?

Yes. Since March 16, 2015, a company in Japan can register even if every representative director lives overseas. Registering a company and working in Japan are separate questions, though. To manage the company from Japan, you need a suitable status of residence, such as the Business Manager visa. Since October 16, 2025, that visa requires ¥30 million in capital, one full-time employee, and Japanese ability at CEFR B2 for the applicant or an employee. Other routes include the Startup Visa and the Spouse or Child of Japanese National status.

Company formation in Japan and acquiring the relevant visa, as described by YouTuber “SmartStart Japan.”

👉 See also "How to Get Your Business Manager Visa in Japan."

What is the equivalent of an LLC in Japan?

The godo kaisha (GK) is the closest equivalent to a limited liability company. Japan introduced the GK in 2006, modeled on the American LLC. A GK needs no notarized articles of incorporation and pays a lower registration license tax than a KK. Many global companies run their Japanese subsidiaries as GKs.

Do I need a physical address to register my company in Japan?

You need an office address on your articles of incorporation and registration documents. Commercial registration law does not restrict the type of address. You can list your home, a rented office, or a virtual office. Some licensed businesses face stricter address rules, so check your permit requirements first.

If you plan to apply for a Business Manager visa, expect immigration to require a physical office.

👉 See also “Virtual Offices Japan: How to Use One to Register Your Company [Q&A].”

What tax considerations should I think about before setting up my company?

“Depending on your business model, and where your sales and purchases are coming from, it may be beneficial to file as a consumption tax filer, even if you meet the exemption requirements,” says Ichiro Kawai of Accounting Intelligence. “In the right situation, filing as a consumption tax filer could mean a nice refund on potentially all of your domestic expenses!” A refund covers the consumption tax you paid on those expenses, not the expenses themselves.

👉 Julia Rivera of Otani Accounting Offices covers other tax considerations in “6 Essential Points Startups Should Know About Japan's Tax Regulations.”

What is the corporate ID number in Japan?

The National Tax Agency assigns every registered company a 13-digit corporate number (法人番号, houjin bangou). The agency mails the number to the head office address on your registration. It also publishes the number on its Corporate Number Publication Site. You will use this number for tax filings and many business procedures.

Can I use a personal bank account for company registration in Japan?

Yes. You can deposit capital into a founder’s or representative director’s personal bank account before the company exists. A corporate bank account cannot be opened until registration is complete. After registration, open a corporate bank account to keep company and personal funds separate. This simplifies bookkeeping and builds credibility with Japanese banks.

Final thoughts

Some steps vary by company type, so check which apply to you. Every document you file must be in Japanese.

English examples of incorporation documents exist online, but you cannot file them as-is. Knowing the key decisions and common pitfalls will smooth your incorporation process.