|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.
＜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.
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.
Assumed that you are operating restaurant business in Japan. Annual sales amount is 21.6 million yen (including consumption tax). In this case…
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.