Japan Branch Office Features, Registration Procedure and Scope of Activities
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Japan branch office is the simplest model for a foreign company to establish a legal entity for commercial business operation purposes in Japan. In terms of the range of business activities allowed, there are no basic differences between a branch office and that of a Japanese domestic company such as Kabushiki-Kaisha [K.K. Co.] (Joint-stock corporation) and or Godo-Kaisha [G.K. Co.] Limited Liability Company (LLC). The tax applies on the net income generated in the Japan branch office as per local regulation, and rates applied are the same as those of a domestic company. The 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. Please visit our website and or send us an email for further details. Disclaimer: This information is for illustration purposes, 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!
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Please visit our website and or send us an email for further details.
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Detailed write up on establishing of branch-liasion-project office in india
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Opening a Company in Japan. Subsidiary Co.[Kabushiki-Kaisha(KK)/Godo-Kaisha(G...
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Effective Mar’2015 Japanese govt has allowed foreign companies to register a local subsidiary co in Japan without a “Resident of Japan.”
Please visit our website and or send us an email for further details.
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Japanese Corporate Tax - At a Glance in Bullet points
When a “Japanese corporation” or a “Branch office” is newly established & registered in Japan in accordance with Japanese law tax notification pertaining to start-up must be submitted to tax authorities within a prescribed period after establishment.
Corporations engaged in economic activities in Japan are subject to taxes in Japan on the profits generated by those economic activities.
Neutrality of Japanese tax system with respect to mode of business presence i.e. Branch office or subsidiary company of a foreign corporation.
Multinational corporations engaged in activities in Japan that earn income subject to taxation in Japan calculate and pay the taxes owed through withholding procedures or self-assessed income tax procedures according to their form of corporation and type of income.
Corporations must file a final tax return for corporate tax, local corporate tax, corporate inhabitant tax, enterprise tax, and special local corporate tax on their income within two (2) months from the day following the last day of each fiscal / taxable year.
Corporate tax (national tax), Local corporate tax (national tax), Corporate inhabitant tax (local tax), Enterprise tax (local tax), and Special local corporate tax (a national tax), are collectively referred to as "Corporate taxes" and please refer to the the document tables for details & tax rates.
The consumption tax rate is 8% (inclusive of local consumption tax rate of 1.7%).
Representative offices, etc., through which a foreign corporation engages in business in Japan are not supposed to derive any income subject to corporation tax from publicity/advertising, information provision, market surveys, basic study and other activities auxiliary to the performance of its business.
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The procedures and steps required to register a Godo-Kaisha, i.e., a subsidiary company for a foreign corporation.
The minimum requirement for incorporation of Godo-Kaisha (GK Co), Limited Liability Co (LLC) is a Japan address (physical address and not a PO Box).
Effective Mar’2015 Japanese government has allowed registering a Godo-Kaisha in Japan without a “Resident of Japan.” Therefore, both equity holders and executives of the company could be non-resident in Japan.
After the GK Company registration, the company must submit the mandatory notifications to the Bank of Japan, national and local tax authorities.
Please visit our website and or send us an email for further details.
Disclaimer: This information is for illustration purposes, 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!
Japan Branch & Subsidiary co., K.K. co., G.K. co. / LLC Registration & Incorp...
Japan Branch & Subsidiary co., K.K. co., G.K. co. / LLC Registration & Incorp...Sarkar Office Japan KK
Japan branch office, local subsidiary company such as KK, GK (LLC) registration formalities, features, differences & scope and establishment procedures along with other options available.
How a foreign company or entrepreneur sets up business presence in terms of formation of a legal entity depends upon the nature and magnitude of the business, proposed business operation, as well as legal, tax and other considerations!
Many options exist, ranging from a Branch office or a local Japanese subsidiary company such as Kabushiki-Kaisha (KK Co), Godo-Kaisha (GK Co) and there are several local types of company formations available. There is also a Japanese version of a limited liability partnership (LLP), is not a corporation, but a partnership format.
A foreign company or entrepreneur can set up a business presence (legal-entity) in Japan in one of following four(4) options:
• Representative Office
• Branch Office
• Subsidiary Company
• Limited Liability Partnership (LLP)
However to engage in commercial business activities in Japan the practical option is either to establish a “branch office” or a “local subsidiary company” as a legal entity.
“Note” re exception allowed for “subsidiary co.” since the change of regulation effective Mar'15.
Japanese govt. has allowed foreign co. to register a local subsidiary co. in Japan without a local “Resident in Japan”. [In case of G.K. Co. the overseas investor must be a corporation]
But in both cases it would require a temporarily a local “Resident in Japan” for the purpose of completing the procedure of paid-up capital for K.K. Co. & equity participation for G.K. Co.
In case of a K.K. Co. a “local resident shareholder” & in case of a G.K. Co. a “local resident member (equity holder)”.
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!.Opening a Company/Corporate Bank Account in Japan
The procedures for opening a company/corporate bank account in Japan have become stringent for the past several years. This is especially true since the coordination level among most countries and their local banks worldwide has started to monitor transactions involving illegitimate businesses, prevent money laundering, and have checks and control over all such activities.
Bank account applications may be screened in two(2) to four(4) weeks, and the final decision is at the bank's discretion. An application can be made only after a legal entity registration, i.e., a branch office or local company incorporation in Japan.
For applications, the applicant may require explaining and providing supporting documents regarding their primary businesses and the names, addresses, and date of birth of the shareholders and management (i.e., KYC and TIN of all stakeholders in the company's management body, etc.) in addition to the essential company documents.
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!.
Opening a Kabushiki-Kaisha, KK Co in Japan. Registration Procedure, Steps, Do...
Opening a Kabushiki-Kaisha, KK Co in Japan. Registration Procedure, Steps, Do...Sarkar Office Japan KK
Kabushiki-Kaisha/KK co/Joint-stock corporations registration procedure, steps, documents requirement, and process flowchart must be incorporated in Japan.
The procedures and steps required to register a Kabushiki-Kaisha, i.e., a subsidiary company for a foreign corporation.
The minimum requirement for incorporation of Kabushiki-Kaisha [KK Co] (Joint-stock corporation) {Kabushiki Joto Seigen Kaisha – (If No Committee is Established)} is a Japan address (physical address and not a PO Box).
Effective Mar’2015 Japanese government has allowed registering a Kabushiki-Kaisha in Japan without a “Resident of Japan.” Therefore, both shareholders and directors of the company could be non-resident in Japan.
After the KK Company registration, the company must submit the mandatory notifications to the Bank of Japan, national and local tax authorities.
Please visit our website and or send us an email for further details.
Disclaimer: This information is for illustration purposes, 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!
Company incorporation1, Possible legal structures of doing Business in Pakist...
the presentation is about the company incorporation and it has possible legal structure of doing business that is required for Pakistan is included. Moreover, it has also steps of partnership and sole proprietorship that are required for registration. It has also included the private and public limited companies companies and Co incorporation& Compliance Department, Company Law Division.
Set Up a Liaison Office in Japan
The liaison office can be a good choice for your company to test the market before opening a Japanese counterpart. Find out more: https://companyformationjapan.com/open-a-liaison-office-in-japan/.
Set up and operation of branch office
Doing business in Nepal requires foreign companies to first register a liaison office, which cannot conduct income generating activities. To set up a branch office, foreign companies must obtain permission and register with documentation including company documents and details of directors. Branch offices are taxed at 25% on net income and must file annual tax returns. VAT registration is optional if annual transactions are below thresholds. Repatriating profits from a branch office is subject to a 5% tax and requires central bank permission.
Setting Up Business In Japan Tec 28 Jan 10 (Sirius)
This document outlines key tax and operational considerations for setting up a business in Japan. It discusses individual tax classifications, forms of business entities including sole proprietorships and corporate structures, corporate and consumption tax rates and filings, accounting requirements, employee hiring and compensation issues. The presentation agenda covers individual tax overview, choice of entity, corporate tax essentials, accounting, employee issues, and exiting the business.
Registering a branch in Singapore
This is a quick guide to registering a branch in Singapore. A branch is not a separate legal entity but an extension of its head office.
A Business Guide to Thailand (2014)
This document provides guidance on establishing and operating a business in Thailand. It discusses the procedures for forming different types of companies, including private limited companies and public limited companies. The key steps involve reserving a corporate name, filing a memorandum of association, holding a statutory meeting, registering the company, and obtaining necessary tax and social security documents. The document also outlines reporting requirements such as maintaining proper books and records. Overall, it serves as a comprehensive guide for both Thai and foreign businesses on the legal and regulatory processes for setting up and running a business in Thailand.
Workshop DAY3 Business Visas
Hong Kong and Chinese companies overview:
- Advantages of a Hong Kong company include no foreign exchange controls, low taxes, and ease of access to China for business. Requirements include shareholder and director documents.
- Chinese companies include representative offices, wholly foreign owned enterprises (WOFE), and joint ventures. Representative offices cannot issue invoices but WOFEs and joint ventures can conduct business.
- Setting up any company in China requires documents like rental agreements and notarized documents, with timelines of 3 weeks for representative offices to 1-2 months for WOFEs and joint ventures. Capital must also be deposited for WOFEs and joint ventures.
Entrepreneur's World #2
This document discusses various statutory registrations required for sole proprietorships and partnerships in India. It outlines key registrations including: PAN (permanent account number), TAN (tax deduction and collection account number), VAT/CST (value added tax/central sales tax), professional tax, IEC code (import-export code), central excise, and service tax. The registrations are required under various acts and apply to businesses based on factors like location, turnover amount, goods/services offered. The overview is meant to guide entrepreneurs but not provide legal advice, as professionals should be consulted on compliance with the specific rules.
Japan Company Registration, Options, Features, Comparison & Difference betwee...
Japan Company Registration, Options, Features, Comparison & Difference betwee...Sarkar Office Japan KK
Japan Branch & Company registration, formation, incorporation, and various options available for setting up a legal entity.
Japan branch office, a local domestic company such as Kabushiki-Kaisha (KK Co.), Godo-Kaisha (GK Co) / Limited Liability Corporation (LLC) or a partnership format like Limited Liability Partnership (LLP) registration, incorporation & formation and at a glance comparison between these various types of legal entities such as branch, local domestic company & LLP.
How a foreign company or entrepreneur sets up a business presence in terms of the formation of a legal entity depends upon the nature and magnitude of the business, proposed business operation, as well as legal, tax, and other considerations.
Many options exist, ranging from a Branch office or a local Japanese subsidiary company such as Kabushiki-Kaisha (KK Co), Godo-Kaisha (GK Co). There are several local types of company formations available. There is also a Japanese version of a limited liability partnership (LLP), not a corporation but a partnership format.
A foreign company can set up a business presence in Japan in any one of the following 4(four) formats:
➢ Representative Office
➢ Branch Office
➢ Subsidiary Company (Kabushiki-Kaisha or Godo-Kaisha)
➢ Limited Liability Partnership (LLP)
However, to engage in commercial business activities in Japan, the practical option is to establish a “branch office” or a “local subsidiary company” as a legal entity.
There are also legal entities such as unlimited partnerships (Gomei-Kaisha) and limited partnerships (Goshi-Kaisha) under the Companies Act. Still, they are rarely chosen in practice because equity participant's burden is unlimited in these formats.
For incorporation of either a KK Co. or GK Co., the minimum common criteria are as follows:
A “Japan physical address” for the co.’s “Registered Office Address” (physical address and not a P.O. Box)
Note: Effective Mar’2015 Japanese govt has allowed foreign companies to register a local subsidiary co in Japan without a “Resident of Japan.”
Please visit our website and or send us an email for further details.
Disclaimer: This information is for illustration purposes, 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!
Singapore Company Registration Guide.pdf
Relin Consultants has a team of experts who are well-versed in Singapore company laws and regulations and have extensive experience in company incorporation and business setup in Singapore.
Company registration in bangladesh
When considering the registration of a new company or relocation of your company in Bangladesh, keep in mind that most companies in Bangladesh are registered as private limited companies (commonly known as limited private companies). Limited private companies in Bangladesh are separate legal entities and shareholders not responsible for corporate debt exceed the amount of social capital they have contributed. According to the Companies Act of 1994, anyone (foreign or local) over the age of 18 can register a company in Bangladesh.
Establishing a company in turkey
Most of the entrepreneurs and owners of small and medium enterprises (SMEs) prefer to establish a limited company Ltd.
Similar to Japan Branch Office Features, Registration Procedure and Scope of Activities (20)
Opening a Company in Japan. Subsidiary Co.[Kabushiki-Kaisha(KK)/Godo-Kaisha(G...
Opening a Company in Japan. Subsidiary Co.[Kabushiki-Kaisha(KK)/Godo-Kaisha(G...
Consult a reputed professional to handle tax japan
Consult a reputed professional to handle tax japan
Japanese Corporate Tax - At a Glance in Bullet points
Japanese Corporate Tax - At a Glance in Bullet points
Opening a Godo-Kaisha, GK Co in Japan. Registration Procedure, Steps, Documen...
Opening a Godo-Kaisha, GK Co in Japan. Registration Procedure, Steps, Documen...
Japan Branch & Subsidiary co., K.K. co., G.K. co. / LLC Registration & Incorp...
Japan Branch & Subsidiary co., K.K. co., G.K. co. / LLC Registration & Incorp...
Opening a Kabushiki-Kaisha, KK Co in Japan. Registration Procedure, Steps, Do...
Opening a Kabushiki-Kaisha, KK Co in Japan. Registration Procedure, Steps, Do...
Company incorporation1, Possible legal structures of doing Business in Pakist...
Company incorporation1, Possible legal structures of doing Business in Pakist...
Setting Up Business In Japan Tec 28 Jan 10 (Sirius)
Setting Up Business In Japan Tec 28 Jan 10 (Sirius)
Japan Company Registration, Options, Features, Comparison & Difference betwee...
Japan Company Registration, Options, Features, Comparison & Difference betwee...
More from Sarkar Office Japan KK
Temporary & Permanent Staff Placement Agency Business License Criteria
Outline regarding Basic Criteria for obtaining a License for Temporary & Permanent Staff Placement Agency Business at a glance.
Requirement, basic assets, and working capital required application and renewal procedure.
Please visit our website and or send us an email for further details.
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!
Affidavit for Opening a Subsidiary/Domestic Company(KK/GK) in Japan. Registr...
Affidavit for Opening a Subsidiary/Domestic Company(KK/GK) in Japan. Registr...Sarkar Office Japan KK
This document outlines the information and affidavit required for registering a subsidiary or domestic company (KK Co/GK Co) in Japan as a foreign corporation. It details the registered name and address of the parent company, authorized share capital, paid-up capital, date of incorporation, purpose of business, names and addresses of parent company directors, governing law, fiscal year, names and details of subsidiary company directors in Japan, and their dates of birth. The affidavit must be signed and notarized.Different Types of Company for registration in Japan and Incorporation of a L...
Different Types of Company for registration in Japan and Incorporation of a L...Sarkar Office Japan KK
A foreign company or entrepreneur sets up a business presence in terms of the formation of a legal entity depends upon the nature and magnitude of the business, proposed business operation, as well as legal, tax, and other considerations.
A Branch Office, a domestic company such as Kabushiki-Kaisha (KK Co.) or Godo-Kaisha (GK Co) / Limited Liability Corporation (LLC); or a partnership format like Limited Liability Partnership (LLP) registration, incorporation, and formation of legal-entity options are available.
There are also legal entities such as Gomei-Kaisha and Goshi-Kaisha under the Companies Act. However, they have hardly opted in practice because equity participant's burden is unlimited in these formats.
To engage in commercial business activities in Japan, the practical option is to establish a “Branch Office” or a domestic/subsidiary company, i.e., Kabushiki-Kaisha (KK Co.) or Godo-Kaisha (GK Co), as a legal entity for establishing a new business in Japan.
Please visit our website and or send us an email for further details.
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!
Closing a Company in Japan. Dissolution and Liquidation of Japanese Co., KK G...
Closing a Company in Japan. Dissolution and Liquidation of Japanese Co., KK G...Sarkar Office Japan KK
Closing a Company in Japan. The Procedure, Flowchart, Steps, Documents required for the Dissolution and Liquidation of a Japanese Local/Subsidiary Company.[Kabushiki-Kaisha(KK)/Godo-Kaisha(GK)/Yugen Kaisha(YK)] and obtaining the Closure Registration Certificate.
These legal procedures for the dissolution and liquidation of a foreign subsidiary company, for Kabushiki-Kaisha and Godo-Kaisha and or Yugen Kaisha, should be completed to close the company and terminate the business operation in Japan.
Creditors of the company must be given notice for a period of not less than two months before the liquidation to submit objections (if any) for the liquidation of the company on an individual basis and through an official notice in the official gazette.
Notifications to tax authorities and all other procedures need to be completed as per the flowchart.
Please visit our website and or send us an email for further details.
Disclaimer: This information is for illustration purposes, 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!
Godo-Kaisha [GK Co.] (Limited Liability Company) “Co Seal Registration Certif...
Godo-Kaisha [GK Co.] (Limited Liability Company) “Co Seal Registration Certif...Sarkar Office Japan KK
Sample of “Company Seal Registration Certificate” of Japan Godo-Kaisha [GK Co.] (Limited Liability Company).
Open a Subsidiary Company/Godo-Kaisha [GK Co.] Limited Liability Company (LLC) in Japan “Without Japan Resident” (Executives/Equity holder)!
For incorporation of Godo-Kaisha [GK Co.], the criteria are as follows:
A “Japan physical address” for the company’s “Registered Office Address” (physical address and not a P.O. Box).
Effective Mar’2015 Japanese govt has allowed foreign companies to register a local company (Godo-Kaisha or Kabushiki-Kaisha) in Japan without a “Resident of Japan.”
Option regarding the formation of a legal business entity in Japan for ongoing commercial activities:
The option is either to establish a “Branch Office” or a “Local/Subsidiary Company” (Godo-Kaisha or Kabushiki-Kaisha).
Please visit our website and or send us an email for further details.
Disclaimer: This information is for illustration purposes, 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!
Opening a Japanese Subsidiary Company Without a Local Resident!
Opening a Japanese Subsidiary Company Without a Local Resident!
Open a Subsidiary/Local Domestic Company, Kabushiki-Kaisha [KK Co.] (Joint-stock corporation), Godo-Kaisha [GK Co.] Limited Liability Company (LLC) in Japan “Without Japan Resident” (Director/Shareholder)!
For incorporation of either a KK Co. or GK Co., the minimum common criteria are as follows:
A “Japan physical address” for the company’s “Registered Office Address” (physical address and not a P.O. Box).
Effective Mar’2015 Japanese govt has allowed foreign companies to register a local company (Kabushiki-Kaisha or Godo-Kaisha) in Japan without a “Resident of Japan.”
Option regarding the formation of a legal business entity in Japan for ongoing commercial activities:
The option is either to establish a “Branch Office” or a “Local/Subsidiary Company” (Kabushiki-Kaisha or Godo-Kaisha).
Please visit our website and or send us an email for further details.
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!
Godo Kaisha (GK Co.) Articles of Memorandum & Association
Articles of Memorandum & Association of Japan Godo-Kaisha / Limited Liability Co, LLC / GK Company - Sample.
For incorporation of either a Godo-Kaisha / Limited Liability Co, LLC / GK Co, the minimum criteria is as follows:
A “Japan physical address” for the co.’s “Registered Office Address” (physical address and not a P.O. Box)
Note: Effective Mar’2015 Japanese govt has allowed foreign companies to register a local subsidiary co in Japan without a “Resident of Japan.”
Registration of a Godo-Kaisha / Limited Liability Co, LLC / GK Company without a "Resident in Japan" is allowed!
Godo-Kaisha / Limited Liability Company – Some features:
# Transfer of equity participation share: Unanimous approval of equity participants, i.e., Members are required.
# Number of Executives required & legally stipulated term: No legally stipulated minimum. In principle, all Members are Executive officers, but a Representative Member may be appointed. There is “No legally” stipulated term of office.
# Possibility of a Corporation to be a Executives (Director): Possible. However, the corporation should nominate/appoint an individual from the corporation.
# Executives (Director) must be from Member (shareholder /investor): In principle, all Members are Executive officers, but maybe stipulated otherwise in “Articles of Association.”
# Possibility of reorganization: A Godo-Kaisha / Limited Liability Company may be reorganized into a Joint-stock corporation / Kabushiki Kaisha.
# Distribution of profits and losses: May be allocated at a different ratio from equity participation ratio of Member (investor) if specified in “Articles of Memorandum & Association.”
Disclaimer: This information is for illustration purposes, 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!
Godo Kaisha [GK Co.]) Certified Copy of Company Registration
This document is a certified copy of the company registration for Asia Consulting GK, a company established on January 4, 2021 in Tokyo, Japan. The company registration details Asia Consulting GK's corporate number, company name, head office address, objectives including software marketing and distribution, an initial capital of 1 million yen, and its representative executive Peter Dave. The registration was issued on February 1, 2021 and certified by the Matsudo branch of the Chiba Legal Affairs Bureau.
Sarkar Office Japan KK Wishing you all A Happy New Year!
Best wishes for a Happy & Prosperous New Year!
From:
Sarkar Office Japan 株式会社
Sarkar Office Japan KK
"Consulting and Administrative Legal Services"
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Sarkar Office Japan KK is a “Business Management Consulting and Administrativ...
Sarkar Office Japan KK is a “Business Management Consulting and Administrativ...Sarkar Office Japan KK
Sarkar Office Japan KK (Sarkar Office®) is a “Business Management Consulting and Administrative Legal Services" firm in Japan providing "One Stop Solution” for Market Entry Support services to foreign corporations and entrepreneurs both at entry and post-entry level since 1993.
Setting up Japan branch office and Japan company Kabushiki Kaisha (KK), Godo Kaisha (GK) for foreign corporation clients in Japan. Incorporation, registration, establishing a legal entity in Japan, and post-incorporation ongoing administrative, legal support services for clients to set-up and run their local Japan business hassle-free most cost-effectively with a preplanned strategy.
Since 06~07, the firm has been involved in “India Business Support Service” with the main focus to bridge the gap between Japan and Indian businesses and vice versa. Providing “Bridging Consulting Services” to Japanese Companies willing to do business in or with India.
For further information, please visit our URL. Japanese Personal Taxes – Brief Summary
All individuals living in Japan, irrespective of nationality, are classified as either “Residents” or “Non-residents”. “Individual income tax” comprises of “self-assessed income tax” and “withholding income tax” and will be levied on the individual's income for the “calendar year”.
Individual income tax rates in the case of residents and of aggregate taxation of non-residents and brackets of taxable income and tax rates are mentioned on the document.
Employment income deductions: Income tax on employment income is calculated based on the amount obtained by deducting the following employment income deductions from income and employment income deductions based on income amounts are mentioned on the document.
From 2017 onwards, employment income deduction for the income of over 10,000,000 yen will be 2,200,000 yen.
Withholding income tax: Withholding tax on residents (individuals) and on non-residents (individuals) as described on the said doc. Including details re filing and payment deadline etc.
Individual inhabitant taxes, individual enterprise tax:
Individual inhabitant taxes is the collective term for prefectural tax and municipal tax on individual income, and individuals having a domicile etc. in Japan as of January 1 each year are subject to these taxes. Inhabitant tax returns must be filed by March 15.
Individual enterprise tax rates range from 3% to 5%, depending on the type of business.
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!.
Features of Japanese Kabushiki-Kaisha, KK co. and Godo-Kaisha, GK co. / LLC -...
Features of Japanese Kabushiki-Kaisha, KK co. and Godo-Kaisha, GK co. / LLC -...Sarkar Office Japan KK
Features of Japanese Kabushiki-Kaisha, KK co. and Godo-Kaisha, GK co. / LLC - At a glance has been described in the document.
Features concerning capital requirement, criteria for promoters & investors, liability, transfer of shares, directors / executive officers, term of office, minimum requirement for registration, yearly auditing, timeframe etc.
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!
Japan's social security system, Social & Labor Insurance - At a glance
Japan has a universal insurance system.
Japan has 4 kinds of insurance system that companies are legally obliged to participate and all employees that meet certain criteria are covered by the insurance.
• Workers' Accident Compensation Insurance
• Employment Insurance
• Health Insurance and Nursing Care Insurance
• Employees' Pension Insurance
Generally, Workers' Accident Compensation Insurance and Employment Insurance are known collectively as "Labor insurance," while Health, Nursing Care and Employees' Pension Insurances are referred to collectively as "Social Insurance."
A “Branch office” or a “local subsidiary company” of a foreign corporation must enter “Labor & Social Insurance” upon incorporation and hiring employee by submitting notification forms to the relevant local authorities.
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!
Kabushiki-Kaisha [KK Co] (joint-stock corporations) “Registration Certificate...
Kabushiki-Kaisha [KK Co] (joint-stock corporations) “Registration Certificate...Sarkar Office Japan KK
Sample of “Company Registration Certificate” of Japan Kabushiki-Kaisha [KK Co] (joint-stock corporations) registered with a resident as a Director & as “Representative Director.”
The minimum requirement for establishing a subsidiary co in Japan is to have a local physical address (not PO Box) and a resident in Japan. Up until Mar’15, for registration of any KK Co. used to require the above-said minimum requirement. However, 100% foreign shareholding was allowed both in the case of the corporate or individual shareholders.
[Please note effective Mar’15, the Japanese government has allowed the foreign company and or individual to register Japanese KK Company with the director(s) and shareholders residing abroad, and the mandatory requirement of at least one Resident Director has been relaxed! (But for the procedure of “paid-up capital” of the local co, a resident shareholder is required at the time of registration & upon completion, the share of resident can be transferred back to foreign co or individual for holding 100% share in the Japan KK Co.).]
Disclaimer: This information is for illustration purposes, 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!.
Japan Kabushiki-Kaisha [KK Co] (joint-stock corporations) “Registered Company...
Japan Kabushiki-Kaisha [KK Co] (joint-stock corporations) “Registered Company...Sarkar Office Japan KK
Sample of “Registered Company Seal (stamp) Certificate” of Japan Kabushiki-Kaisha [KK Co] (joint-stock corporations).
In Japan normal practice is to use the registered company seal for endorsing official company agreement etc.
Company bank account has been also opened & operated using the registered company seal. At the time of opening the company bank a/c both Original seal & seal certificate (issued within 3/6 months [depending on the bank] is required. For operating the bank a/c over the bank counter the authorized person of the company need to carry the “original seal” every time.
Minimum requirement for establishing a subsidiary co in Japan is to have a local physical address (not PO Box) and a local resident in Japan.
[Please note effective Mar’15 the Japanese government has allowed foreign company and or individual to register Japanese KK Company with director(s) and shareholders residing abroad and the mandatory requirement of at least one local Resident Director has been relaxed!]
The said sample “Registered Company Seal (stamp) Certificate” of Japan Kabushiki-Kaisha [KK Co] (joint-stock corporations) has been opened with a local resident direct who is also registered as “Representative Director” of the company.
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!.
Japan Branch Office Registration Certificate Sample
Sample of a “Japan Branch Office Registration Certificate”.
Branch office of a foreign company registered with two “Representative in Japan” (maximum number allowed) a Japan local resident and a non-resident person from the parent company with overseas address.
Foreign companies willing to engage in commercial business activities in Japan must establish a branch office or a local subsidiary company as a legal entity in Japan.
A branch office of a foreign company carries commercial transactions in Japan as per the decision / instruction of the parent company, and usually is not expected to independent decision making.
A branch office does not have its own independent local legal corporate status, but instead is deemed to be within the umbrella of corporate status of the parent company outside of Japan. At the time of registration of a branch in Japan thus there is no requirement to establish statutory officers / management body such as directors, auditors, a branch needs a representative only (a resident of Japan).
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!.
Japan Kabushiki-Kaisha [KK Co] (joint-stock corporations) “Official Company R...
Japan Kabushiki-Kaisha [KK Co] (joint-stock corporations) “Official Company R...Sarkar Office Japan KK
Sample of “Official Company Registered Seal” (stamp) Certificate Sample of Japan Kabushiki-Kaisha [KK Co] (joint-stock corporations).
In Japan normal practice is to use the registered company seal for endorsing official company agreement etc.
Company bank account is also opened & operated using the registered company seal.
Minimum requirement for establishing a subsidiary co in Japan is to have a local physical address (not PO Box) and a local resident in Japan.
Please note effective Mar’15 the Japanese government has allowed foreign company and or individual to register Japanese KK Company with director(s) and shareholders residing abroad and the mandatory requirement of at least one local Resident Director has been relaxed!
The practical hurdles that the foreign owned KK co without a local resident director might face (depending upon the case) in the areas such as:
• In opening a Corporate bank a/c in Japan; and depending on the bank & local KK company’s proposed activities the situation may vary case by case! JFYI, local banks are very strict in opening up an ordinary corporate bank account even for local Japanese company owned by the local citizen or resident. Usually it takes about two(2) weeks for them to check the documents and to evaluate to form their final decision.
• And the perception of local business partner(s) and or client(s) in Japan about the foreign owned legal entity (KK Co) without any local resident director for doing business in Japan! This would also going to vary case by case depending upon the new company’s purpose and activities in Japan!
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!.
Japan Kabushiki-Kaisha [KK Co] (joint-stock corporations) Registration Certif...
Japan Kabushiki-Kaisha [KK Co] (joint-stock corporations) Registration Certif...Sarkar Office Japan KK
Sample of “Company Registration Certificate” of Japan Kabushiki-Kaisha [KK Co] (joint-stock corporations) registered without a local resident director under the new regulation effective Mar’15.
Kabushiki-Kaisha, KK Co is the only format of legal entity that has been allowed by the Japanese government to establish & register in Japan without a local resident director.
Minimum requirement for establishing a subsidiary co in Japan is to have a local physical address (not PO Box) and a local resident in Japan.
Please note effective Mar’15 the Japanese government has allowed foreign company and or individual to register Japanese KK Company with director(s) and shareholders residing abroad and the mandatory requirement of at least one local Resident Director has been relaxed! (But for the procedure of “paid-up capital” of the local co a local resident shareholder is required at the time of registration & upon completion the share of local resident can be transferred back to foreign co or individual for holding 100% share in the Japan KK Co.).
And thereafter the reporting to National & Local Tax authorities is done with 100% foreign shareholding. (However, on the Bank of Japan reporting of foreign investment it will only reflect the fact at the time of registration i.e. 99+1 share!)
The practical hurdles that the foreign owned KK co without a local resident director might face (depending upon the case) in the areas such as:
• In opening a Corporate bank a/c in Japan; and depending on the bank & local KK company’s proposed activities the situation may vary case by case! JFYI, local banks are very strict in opening up an ordinary corporate bank account even for local Japanese company owned by the local citizen or resident. Usually it takes about two(2) weeks for them to check the documents and to evaluate to form their final decision.
• And the perception of local business partner(s) and or client(s) in Japan about the foreign owned legal entity (KK Co) without any local resident director for doing business in Japan! This would also going to vary case by case depending upon the new company’s purpose and activities in Japan!
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!.
Japan Limited Liability Co (LLC), Godo-Kaisha (GK Co) registration procedure,...
Japan Limited Liability Co (LLC), Godo-Kaisha (GK Co) registration procedure,...Sarkar Office Japan KK
These procedures need to be conducted to register a Godo-Kaisha [GK] Limited Liability Co (LLC), a subsidiary (a legal entity) of a foreign company in Japan.
The post-incorporation immediate legal mandatory procedural requirement in Japan.
A foreign company willing to establish a subsidiary company may choose either a Limited Liability Company (LLC), Godo-Kaisha (G.K.), or a Joint-stock corporation, Kabushiki-Kaisha [K.K.] or a similar entity stipulated by Japan's Companies Act.
There are formats such as unlimited partnerships (Gomei-Kaisha) and limited partnerships (Goshi-Kaisha) under the Companies Act. Still, they are rarely chosen in practice because equity participants burden with unlimited rather than a limited liability.
A subsidiary is a separate legal entity from a foreign company; therefore, a foreign company will bear the liability of an equity participant stipulated by law for all debts and credits generated by the subsidiary's activities.
The minimum requirement for establishing a GK co / LLC, subsidiary co in Japan:
# A “local address in Japan” for the co.’s “Registered Office Address” (physical address and not a P.O. Box)
# A local “Resident in Japan” (Japanese or foreigner) as a "Resident Director / Executive Officer" (in case of a foreigner, his / her “Visa status” need to be appropriate for said role as per immigration law)
Note: Effective Mar’15, Japanese govt. has allowed foreign co. to register a local subsidiary co. in Japan without a local “Resident in Japan.” [In case of G.K. Co., the overseas investor must be a corporation]
Disclaimer: This information is for illustration purposes, 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!
Japan Immigration I Work Permit I What is Certificate of Eligibility I COE
A Certificate of Eligibility is issued by Japanese immigration authorities to show that a foreigner meets requirements for a status of residence. It streamlines the visa application process by reducing inquiries and allowing easier landing permission. However, the certificate does not guarantee visa issuance or entry to Japan. Upon entry, the visa is canceled and replaced with a residence card showing permission to stay, with some exceptions for multiple entry visas. The certificate simplifies but does not ensure the immigration process and is only valid for three months from issuance.
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