Back to Help Center
What filings are required after my company is registered?
After the company registration is complete, several categories of notifications still need to be filed.
First, tax registrations. The main ones: the corporate establishment notification to the tax office (in principle within two months of formation); and, if you want the blue-form tax return (aoiro shinkoku — it carries important benefits such as loss carry-forward) to apply from your very first fiscal year, the blue-form approval application — due by the day before whichever comes first, three months from formation or the end of the first fiscal year. This deadline is easy to miss, so please take note. When the company starts paying salaries to its representative or employees, a salary-paying-office notification is also required. The prefectural tax office and the municipality each have their own establishment notifications as well.
Second — specific to foreign investors — the inward direct investment report under the Foreign Exchange and Foreign Trade Act, submitted through the Bank of Japan. For most industries this is an after-the-fact report; certain designated industries may require prior notification instead. This item is included in our service scope, and we guide you through it.
Third, social insurance and labor filings. An easily missed point: once the company pays remuneration to its representative or employees, it is in principle subject to mandatory enrollment in health insurance and employees' pension — even if the representative is the company's only member. Hiring employees additionally triggers labor insurance (workers' accident and employment insurance) procedures.
Also budget for the fixed annual costs: even in a loss-making year, the fixed portion of local corporate tax applies every year (about ¥70,000 per year in Tokyo's 23 wards at the lowest bracket, for companies with capital of ¥10 million or below and 50 or fewer employees).
The division of work: the Bank of Japan notification is covered by our service; for tax filings, please engage a tax accountant, and for labor and social insurance filings, a licensed social insurance and labor consultant (Sharoshi). After your company is established, we can introduce you to a tax accountant to help with the initial tax registrations.
First, tax registrations. The main ones: the corporate establishment notification to the tax office (in principle within two months of formation); and, if you want the blue-form tax return (aoiro shinkoku — it carries important benefits such as loss carry-forward) to apply from your very first fiscal year, the blue-form approval application — due by the day before whichever comes first, three months from formation or the end of the first fiscal year. This deadline is easy to miss, so please take note. When the company starts paying salaries to its representative or employees, a salary-paying-office notification is also required. The prefectural tax office and the municipality each have their own establishment notifications as well.
Second — specific to foreign investors — the inward direct investment report under the Foreign Exchange and Foreign Trade Act, submitted through the Bank of Japan. For most industries this is an after-the-fact report; certain designated industries may require prior notification instead. This item is included in our service scope, and we guide you through it.
Third, social insurance and labor filings. An easily missed point: once the company pays remuneration to its representative or employees, it is in principle subject to mandatory enrollment in health insurance and employees' pension — even if the representative is the company's only member. Hiring employees additionally triggers labor insurance (workers' accident and employment insurance) procedures.
Also budget for the fixed annual costs: even in a loss-making year, the fixed portion of local corporate tax applies every year (about ¥70,000 per year in Tokyo's 23 wards at the lowest bracket, for companies with capital of ¥10 million or below and 50 or fewer employees).
The division of work: the Bank of Japan notification is covered by our service; for tax filings, please engage a tax accountant, and for labor and social insurance filings, a licensed social insurance and labor consultant (Sharoshi). After your company is established, we can introduce you to a tax accountant to help with the initial tax registrations.