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.|
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.
|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|