Japan branch office closing procedure, steps, documents, time frame & process flowchart, and branch closure registration certificate for foreign companies. These legal procedures for closing a foreign company's branch office should be completed when upgrading a branch office to a subsidiary company or when the parent co (head office) decides to terminate Japan's business operation. Resignation of the “Representative in Japan” at the time of closing of a branch office. Creditors of the branch to be closed must be given a public notice on Official Gazette, a period of no less than one month before the closure to submit objections (if any) to the branch office's closure Japan. Must file a branch office closure application with the Legal Affairs Bureau. Upon receiving the closure registration certificate, submit the final statement of accounts, and mandatory reporting must be made to tax authorities. The final tax return submission, the closing of company bank a/c in Japan, and all other relevant procedures must be carried out for the complete official closure of a branch office in Japan. Disclaimer: This information is for illustration purposes. No warranty is given that it is free from error or omission. Sarkar Office® cannot be held liable for any decision made based on this information only!

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Closure of Branch Office in Japan and resignation of all Representatives in Japan
The below-mentioned procedures need to be conducted in order to close a legal Branch office (legal-entity) of a
foreign company in Japan.
Creditors of the Branch office to be closed must be given a public notice on Official Gazette, a period of no less
than one month prior to the closure to submit objections (if any) for the closure of the Branch office in Japan.
Basic Flow of procedures for “Closing” a Branch Office (legal entity) in Japan
Decision re closure of Branch office and resignation of all Representatives in Japan by the foreign company
(Parent Co. / Head Office)
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Call for creditors re objections (if any) for Branch office closure, on an individual basis and also through official
notice in official gazette (mandatory), and to attend claims (if any)
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Minimum of one month after giving official notice via official gazette (if no claim)
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Notification by attorney to tax authorities
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Ascertain residual property (if any)
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Branch office closure steps (at least one month after the closure notice as mentioned above)
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To prepare Affidavit re the closure of branch office (entity) and resignation of all Representatives in Japan
[Soft copy draft will be sent to client]
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Attestation of the Affidavit by embassy or consulate in Japan of the home country or at a Notary Public office in
the home country (Client responsibility)
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Application for the branch office closure with the Legal Affairs Bureau for registration of the closure
↓
Obtaining the closure registration certificate from the Legal Affairs Bureau
(approx. within 2 weeks after application for registration)
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Final accounts, BSPL need to be prepared, and all taxes (in case of any dues & mandatory Inhabitant tax
payment) need to done for the closure of the branch in Japan and submission of final return.
Closing branch all corporate bank accounts in Japan.
Final Notification of Branch office closure to tax authorities, etc
Completion of Registration of “Closing” Branch Office in Japan
Note: These procedures for closing a branch office must also be completed when upgrading a branch office to a subsidiary company.
Because a branch office cannot be directly reorganized into a joint-stock corporation (Kabushiki-Kaisha (K.K.) or a limited liability company
(Godo-Kaisha (LLC), the branch office closure procedures and the subsidiary company establishment procedures must be carried out
simultaneously. In such instances, however, the branch office's assets may be passed on to the subsidiary through investment in kind.
The branch office must be closed officially in Japan when the parent co (head office) decide to terminate the
business operation in Japan.
The the approx time for the above-mentioned procedure will take about 4(four) to 6(six) months or more
depending on case & client’s response time. The above is for guideline only!
Disclaimer: This information is for illustration purpose, no warranty is given that it is free from error or omission, and Sarkar Office® cannot
be held liable for any decision made based on this information only!