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Some of you want to watch Japanese animation including Once piece, Naruto etc. This animation was published in Weekly Shonen Jump. Now it is 50th anniversary. Then fortunately you can watch animation published in Shone Jump for free of charge (Of course, it is legal).
You can visit website of youtube and type “週刊少年ジャンプ”.

Maximum number of staying days of short term visa

In the case you come to Japan with short term visa. Duration of stay in Japan differs depending on your nationality. It may be 90, 30, 15 day.
You may stay in Japan for 90 days. And before 90 days is finished, you will return to your home country. Then, you will come to Japan with short term visa and stay for 90 days.

However you can not stay in Japan more than 180 days with short term visa for one year.

Assumed that you come to Japan and stay in January, February, March in Japan for 90 days with short term visa. Then you extend duration of your short visa by 90 days and stay in April, May, June (90 days). Then, you will return to your home country. Subsequently, you plan to come to Japan and stay in July, August, September (90 days). However, within one year, you can not stay in Japan more than 180 days with short term visa. So, you need to wait for another 6 months to come to Japan again. (linkedin2018,Ja,31)

Job placement business agency needs to submit report (about situation of its business) to labor bureau until end of April of every year.

Fee of job placement business

In the case your company engages in job placement business (shokugyo shokai gyo) and receives fee from your client company, there are two kind of system.
「上限制手数料jogensei 」and「届出制手数料todokedesei」. When you select it, your company needs to notify minister in advance. 

<In the case of 上限制手数料>

In the case a person is hired by a company, your company can receive fee amount equivalent up to 10.8% (10.3% for duty free operator ) of his salary

<In the case of 届出制手数料>

Your company can receive fee amount equivalent up to 50% of worker’s annual salary. 30% will be market price.

Kobutsu sho menkyo

Once you have obtained Kobutsu sho menkyo (Second Goods = used goods dealer license), you need to participate in lecture seminar conducted by police department once a year.

Simplified calculation system of consumption tax (かんいかぜい)

As for calculation of consumption tax.
If you (taxable tax payer for consumption tax) purchased a pen from wholesaler at 54 yen (4 yen is consumption tax) have sold a pen at 108 yen ( 8 yen is consumption tax ), you need to pay consumption tax of 4 yen (8 yen – 4 yen) for tax office.
This is principle calculation system. However in order to select this method, you need to record amount of consumption tax of every transaction and it will require a lot of time. So, you can select simplified calculation system.

In the case of simplified calculation system, you can multiply certain % to received consumption tax.

Percentage of this simplified calculation differs depending on category of business.

Category of business Deduction rate
1 wholesaler business 90%
2 Retailer 80%
3 Manufacturer/Construction 70%
4 Restaurant、Other business 60%
5 Real estate business、Service 50%

Assumed that you are operating restaurant business in Japan. Annual sales amount is 21.6 million yen (including consumption tax). In this case…
Amount of consumption tax received : 21.6 million yen × 100/108 = 20 million yen ( sales amount without consumption tax )
20 million yen × 6.3% (consumption tax rate of national tax ) = 1.26 million yen.
You have received this 1.26 million yen as consumption tax (as far as national tax is concerned).
1.26 million yen × 60% = 756,000 yen. You are deemed that you have paid this consumption tax when you have purchased material from wholesalers.
1.26 million yen – 756,000 yen = 504,000 yen should be paid by you to tax office.
As for location consumption tax, rate of consumption tax is 1.7%. So, you can calculate in same way.
And if you are operating several kind of business, you need to modify this deduction rate.

Sale alcohol beverage in Japan

In the case you are living outside of Japan and want to sell alcohol beverage in Japan, you need to obtain alcohol beverage seller license in Japan. You need to prepare detached office space and hire a person in charge.

Special auction of real estate

In the case a real estate was not sold in auction conducted by court house (no one didnot purchased it), the court house puts the real estate in special auction. Then, if the real estate was still not sold, the court house will put the real estate on ordinary auction again. In that case base bid price will be 30% lower than earlier base bid price.

LLC and capital amount

In the case limited liability company issues shares, it does not need to increase capital contribution to capital mount. In the case of joint stock company (kabushiki kaisha), it needs to include 50% or more of capital contribution to registered capital amount. However this does not apply to Godo kaisha. Assumed that X company issues a share at 100 yen and a person subscribes this share and pays 100 yen. In this case, this X company does not need to include this 100 yen to registered capital amount (shihonkin). It can include it in capital surplus (shihon joyokin ).

Jinzai haken kaisha and director of non resident

Even if director of a company is non resident of Japan, this company can apply for acquistion of license of Jinzai haken kaisha and Jinzai shokai kaisha.

Jinzai haken kaisha and Responsible person

In order to become a responsible person of Jinzai shokai kaisha, you need to have status of residence that allow you to work in Japan. So, “dependent” can not become responsible person.

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