Tax Accountant Tokyo - Outsourcing, Japan INBOUND - Yamajo International Tax and Accounting office.

Tel:+81-3-6273-1330
【Working hours】9:00 ~ 18:00 (Japan time, GMT+8)

Please click here for any Inquiry.

Branch registration (setting up a Branch in Japan). Fee for Registration

According to the Commercial Code, when a foreign company sets up a branch in Japan, it has a duty to appoint a representative and determine the place of business in Japan, and to register these with a Legal Affairs Bureau.

Please note that at least one of the representatives must be a person having an address in Japan.

Branch registration procedures.

STEPS YAMAJO Office (or AGENT) Head office
1.Preparation of an 'AFFIDAVIT' Will send [Questionnaire]

Prepare the affidavit.
(check with a Legal Affairs Bureau before declaration)
Answer the 'Questionnaire'
2. Declaration of the affidavit in the presence of a consular officer. Representative: swear affidavit at home country's embassy in Japan.
3. Application for registration of a branch office.
Licensed Juridical scrivener will do registration procedures.
4. Tax registration etc. For Legal Affairs (Tax, social securities and labour office).
5. Bank account Open a bank account for Japan branch office.

AFFIDAVIT

The information for AFFIDAVIT required are as follows;

(1) Corporate name
(2) Name of the law under which the corporation was incorporated
(3) Address of the head office
(4) Date of incorporation
(5) Amount of paid-in capital
(6) Fiscal year
(7) Business objectives
(8) Name of directors
(9) Name of representative directors and address of him/her
(10) Name of statutory auditor
(11) Name and Address of Japanese representative
(12) Address of Japan branch
(13) Established date of Japan branch
(14) Life of the company (e.g. unlimited life)

Capita per levy on corporation inhabitant tax for Branch.

Branch office has to pay per capita levy on local corporation inhabitant tax even though their taxable income is less than Nil. Per capita levy on local corporation inhabitant tax is mandatory for doing a business in Japan.

Whereas Rep office is not required to pay per capita levy on local corporation inhabitant tax.

Local corporation tax (Per capita levy on corporate inhabitant tax) - Tokyo Metropolitan
for Smart Phone
Category of corporation Main office is located within the 23 wards Other than left area
Capital Amount Number of staff   Metropolitan tax Metropolitan City
Over JPY 5,000,000,000 Over 50 JPY 3,800,000 JPY 800,000 JPY 3,000,000 
50 and below JPY 1,210,000 JPY 410,000
Over JPY 1,000,000,000
or under JPY 5,000,000,000
Over 50 JPY 2,290,000 JPY 540,000 JPY 1,750,000 
50 and below JPY 950,000 JPY 410,000
Over JPY 100,000,000
or under JPY 1,000,000,000
Over 50 JPY 530,000 JPY 130,000 JPY 400,000 
50 and below JPY 290,000 JPY 160,000
Over JPY 10,000,000
or under JPY 100,000,000
Over 50 JPY 200,000 JPY 50,000 JPY 150,000 
50 and below JPY 180,000 JPY 130,000
On and under JPY 10,000,000 Over 50 JPY 140,000 JPY 20,000 JPY 120,000 
50 and below JPY 70,000 JPY 50,000
Other than above JPY 70,000 JPY 20,000 JPY 50,000

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