Necessary processes after making a company in Japan
When you have incorporated a company in Japan, you need to submit several documents to following authorities.
|Tax office||National tax|
|Prefectural government, City hall||Local tax|
|Labor standards inspection office||Labor insurance|
|Pension office ( Nenkin jimusho )
Documents to be submitted to Tax office ( Zeimusho ) in Japan.
|Notification of establishment of a company (Houjin setsuritsu todokedesho)|
|Application Form for Approval for Filing a Blue Return( Aoiro shinkoku shounin shinseisho )|
|Notification of establishment of salary payment office( Kyuuyo shiharai jimusho touno todokedesho )|
Application for payment of withholding income tax on a semiannual
|Application for valuation method of inventories （ If it is necessary ）|
|Application for depreciation method of depreciable fixed assets ( Genka shoukyaku shisan no hyouka houhou no todokedesho ) （ If it is necessary ）|
You need to submit foregoing documents to tax office that has jurisdiction over the location of head office of your company in Japan.
When you submit these papers, you need to submit 2 copies.
One is received by tax office and another is for your counterfoil.
You can submit by post.
However you need to prepare self addressed envelope with postal stamp.
Now, I will explaine details ( As for documents to be submitted to tax office )
😥 Notification of establishment of a company (Houjin setsuritsu todokedesho).
You need to notify the outline of your company by submitting this paper.
When you submit this paper to tax office in Japan, tax office will send you necessary documents for filing tax return.
You need to submit this paper within 2 months after registration of incorporating a company.
How to fill in Notification of establishment of a company
|1||定款のコピー ( Scanned copy of articles of incorporation )|
|2||登記事項証明書 ( Scanned copy of commercial registry )|
|3||設立時貸借対照表 ( Balanced sheet at the timing of establishment )|
株主名簿 ( Inventory of shareholders )
Regarding 設立時貸借対照表 ( Balance sheet at the timing of establishment ).
Regarding Application Form for Approval for Filing a Blue Return( Aoiro shinkoku shounin shinseisho = あおいろしんこくのしょうにんしんせいしょ )
There are two types of tax filing for corporate tax.
One is white return ( Shiro iro shinkoku ) and another is blue return ( Aoiro shinkoku ).
In order to file blue return, you need to keep account books using double entry bookkeeping.
However, in the case of blue return, you can carry forward ( Kurikosu ) deficit for 9 years and apply for tax deduction.
And in order to apply for blue tax return, you need to submit application for approval of blue tax return.
You need to submit application for approval of blue tax return within three months after establishment of your company.
However, you need to submit it by last day of the fiscal year, even if it comes within 3 months.
As for 伝票又は帳簿名 ( name of account book ).
You can fill in “現金出納帳 ( cash-book )、預金出納帳、売掛帳、買掛帳、総勘定元帳”.
As for ” 帳簿の形態 = type of account book”.
If you are making accounting book by accounting software, you can fill in ” 会計ソフト”.
As for “記帳の時期”.
If you fill in accounting book every day, you can write “毎日”.
Notification of establishment of salary payment office( Kyuuyo shiharai jimusho touno todokedesho )
Even if you are operating your company by yourself ( There is not employee ), you will receive salary from the company.
And you can deduct the amount of salary as deductible expense.
In order to submit the amount of salary as deductible expense, you need to submit this Notification of establishment of salary payment office ( きゅうよしはらいじむしょとうのかいせつとどけでしょ ).
By this paper, you can notify tax office that your company pays salary to its employee.
As for Application for payment of withholding income tax on a semiannual
( Gensen shotokuzei no nouki no tokurei ni kansuru shinseisho )
In the case the number of persons who receive salary from your company is less than ten, you can apply for this paper.
Basically, a company needs to pay withholding income tax to tax office every month.
However, it will consume some hours to make necessary documents.
By submitting this document, your company can pay withholding income tax by July 10th and January 20th.
Your company can pay withholding income tax collectively.
You can download this application paper at website of tax agency in Japan.
If you submit this paper in April 10th, your company can use this special measure for salary of May.
So, your company can withhold income tax in April, May, June and pay withholding income tax by July 10th to tax office.
As for Application for depreciation method of depreciable fixed assets.
In the case there is a depreciable asset in your company, you can submit this paper.
In the case you set up a company in Japan, you need to submit Notification of establishment of a company to prefectural tax office and city hall, too.
Assumed that you have made a company in Nisshin city, Aichi prefecture.
In that case, you need to submit this Notification of establishment of a company ( ほうじんせつりつとどけ ) to both Nisshin city office ( Nisshin shiyakusho ) and Aichi prefectural tax office ( Aichi kenzei jimusho ).
You can download notification paper here. ( As for Nisshin city hall )
This is sample of this paper.
You can also download application paper to be submitted to prefectural tax office here.
When you submit this paper, you need to attach scanned copy of article of incorporation and certificate of commercial register.
Assumed that you make a corporation in Chuo ward, Tokyo prefecture, you do not need to submit Notification of establishment of a company ( ほうじんせつりつとどけ ) to Chuo ward office.
You just need to submit it to metropolitan tax office ( Tozei jimusho ).
Next, as for necessary process toward Labor standards inspection office ( Roudou kijun kantokusho = 労働基準監督署).
In the case your company hires a employee ( other than you ), your company needs to take out labor insurance ( roudou hoken ) within 10 days after entry of the employee.
|Labor insurance ( roudou hoken) includes Industrial Accident Compensation Insurance ( rousai hoken ) and employment insurance ( Koyou hoken ).|
Industrial Accident Compensation Insurance ( rousai hoken ) : In the case your employee injures or get sick during his working hours or commuting hours, he or his family can receive insurance. You need to file with labor standards inspection office.
Employment insurance ( Koyou hoken ) : In the case your employee loses his work or suspends his work, he can receive insurance to sustain his living.
You need to file with public employment security office ( Hello work ).
You need to submit following documents to labor standards inspection office
|Notification of establishment of a labor insurance relationship ( ほけんかんけいせいりつとどけ )|
|Certified copy of commercial register|
|Tax return for estimated insurance premium for labor insurance ( 概算保険料申告書 )|
|Working rules ( In the case the number of employee is 10 or more.)|
This is a part of Notification of establishment of a labor insurance relationship ( ほけんかんけいせいりつとどけ ).
Here is a part of tax return for estimated insurance premium for labor insurance ( 概算保険料申告書 )
If you want to ask something, please send an email to me.