6th Floor, World Import Mart Bldg., 3-1-3, Higashi-Ikebukuro, Toshima-ku, Tokyo 170-8630, JapanThe Miproʼs Guide to Starting a Business in Japan ~Drawing up a Business Plan~

Manufactured Imports and Investment Promotion Organization (MIPRO)

外国人のための起業ガイドブック（事業計画書作成編）

The Miproʼs Guide toStarting a Business in Japan~Drawing up a Business Plan~

外国人のための起業ガイドブック（事業計画書作成編）
MIPRO

How to use this Guidebook”Mipro's Guide to Starting a Business in Japan” published by Manufactured Imports and Investment
Promotion Organization (MIPRO) is designed to provide information on necessary matters thematicallywhen foreigners start a business in Japan as a business owner.
The edition titled “Drawing up a Business Plan” provides easy-to-understand explanations withdiagrams so that you can easily grasp the purposes of drawing up a business plan, how to put them touse, and the steps for drawing them up.
The contents of this guidebook are as follows:

I. Purposes of Drawing up a Business Plan and its Uses
Explains what a business plan is and the situations in which it is used.

II. Steps for Drawing up a Business Plan
Provides easy to understand explanations through the use of flow charts on the steps for drawing up
a business plan. These can be used as a reference when writing up your own business plan.

III. Reviewing your Business Plan
Explains how to review a completed business plan. Reexamining your business is something thatmust be done not just once but repeatedly and over and over again.

AuthorShuji Takahashi, MIPRO Investment Adviser, Administrative Scrivener
Served in the Prime Minister’s Office (currently the Cabinet Office) as well as the Cabinet Secretariat. He then worked
for foreign-affiliated information service companies among other companies before establishing an administrative
scrivener office in December 2003. Specializes in business startup and establishment assistance, approval and authorization procedures, and residence status applications for foreigners.
At MIPRO, he provides free face-to-face consultations and conducts business startup seminars for foreigners.

March 2018
Manufactured Imports and Investment Promotion Organization

Table of Contents

I. Purposes of Drawing up a Business Plan and its Uses
1

Starting up a Business and the Business Plan 
Purposes of Drawing up a Business Plan 
3 Utilizing the Business Plan 
2

4
4
5

II. Steps for Drawing up a Business Plan
1
2
3
4
5
6
7
8
9
10
11
12
13

Decide products or services. 
Decide selling price or supply price for the products or services. 
Estimate sales quantity or supply quantity for the products or services. 
Project sales volume (target figure). 
Decide procurement methods for the products or services. 
Estimate procurement costs for the products or services. 
Decide sales methods and supply methods for the products or services. 
Estimate direct sales costs and supply costs for the products or services. 
Organize thoughts on people who will be involved with the business. 
Estimate selling and general administrative expenses. 
Estimate cash flow. 
Estimate costs for each type of fund. 
Draw up a profit plan. 

8
9
9
9
10
10
10
10
12
14
15
16
18

III. Reviewing your Business Plan
Appendix
Sample Business Plan 

21

Reference
List of Contacts for Inquiries 27

I. Purposes of Drawing up a Business Plan and its Uses  I.Purposes of Drawing up
a Business Plan and its Uses
1

Starting up a Business and the Business Plan

It is possible to start up a business without a business plan. To establish a stock company or limited
liability company, the submission of certain documents is required by law (e.g. the Companies Act). The
submission of a business plan, however, is not a requirement for establishing a company. For instance,
when establishing a restaurant, while the approval of the public health center is required, submissionof a business plan is not one of the requirements. What then is the purpose of drawing up a business
plan?

2

Purposes of Drawing up a Business Plan

The following are three main purposes for drawing up a business plan:(1) Determine the approximate amount of required capital
One is to estimate the approximate amount of capital required in starting up your business.
Determing this figure will allow you to come up with a plan for procuring funds; e.g. whether yourbusiness can be self-financed, and if not, whether you will receive assistance from a third party or
receive a loan.

(2) Determine the sustainability of the business
Another is to determine whether the following cycle can be established: investing funds to purchasegoods, generating revenue by selling those goods, purchasing goods once again with that revenue,
and selling those goods.

(3) Use it as a decision-making tool for reevaluating your business
And the other is to use as a tool for determining whether to change course when business is notdoing well. Running a business will not always be smooth sailing or go according to plan. Reevaluating
your business will increase the likelihood for your success compared with a haphazard style of runninga business.

4  I. Purposes of Drawing up a Business Plan and its Uses

3

Utilizing the Business Plan

For the above purposes, you should draw up your business plan and try to examine the details ofyour business and to track the state of your business. It can also be used for explaining your business toa third party, as described below.

(1) When obtaining a “Business Manager” status of residence
If you are a foreigner and wish to operate a business in Japan, you may need to apply for a “Business
Manager” status of residence. As part of the application process, you will be screened on whether thebusiness you wish to establish meets the requirements for obtaining the status of residence. One
document that needs to be submitted when applying for this status of residence is the business plan.
Criteria examined in the screening include your investment size, whether you have a place of business,and the continuity and stability of your business.

(2) When obtaining business funds such as subsidies, grants, and loans
When applying for subsidies and grants, you will be screened on whether your business is eligible toreceive the particular subsidy or grant. To be qualified, your business is required to be such a businessfeasible enough and helping the social economy. One document you will need to submit as part of theapplication process is the business plan.
Similarly, when applying for a loan, your business will be screened on criteria such as whether you
are the right business for granting a loan to, whether the establishment of a new business willcontribute to the economy of the region, and whether you are capable of repaying the loan. The
business plan is one of the documents that need to be submitted for review as part of the application
process.

(3) When gaining the cooperation of a third party
In addition to (1) and (2) above, business plans can be used for explaining your business explicitly toa third party, which might include investors, product suppliers, or business partners.

5II. Steps for Drawing up a Business Plan  II. Steps for Drawing up a Business Plan
In this chapter, draw up your own business plan according to the flow chart below. Please use the“Sample Business Plan” (which can be found at the end of this guidebook) as a reference as
well.
Appendix*Note: The business plan presented in this section covers the most commonly used items. Therefore,
if you follow the steps, you will be able to draw up a business plan. However, please bear inmind that the business plan presented is merely an example. When drawing up your businessplan, be sure to adjust the steps or content according to the circumstances of the business
you are looking to set up or your own circumstances. In addition, the words [businessoverview] have been placed at the top of the sample. But descriptions of the businessoverview have been omitted in the body of this guidebook. This is because the content of thebusiness overview will vary depending on the intended purpose of the business plan or thetype of business.

6  II. Steps for Drawing up a Business Plan

1 Decide products or services.

2

Decide selling price or supply price for the products orservices.

3

Estimate sales quantity or supply quantity for the products orservices.

4 Project sales volume (target figure).
5 Decide procurement methods for the products or services.
6 Estimate procurement costs for the products or services.

7

Decide sales methods and supply methods for the products orservices.

8

Estimate direct sales costs and supply costs for the products
or services.

9

Organize thoughts on people who will be involved withthe business.

10 Estimate selling and general administrative expenses.
11 Estimate cash flow.
12 Estimate costs for each type of fund.
13 Draw up a profit plan.
Explanations for each of the above steps are provided below according to the numbers of the steps.

7II. Steps for Drawing up a Business Plan  

1

Decide products or services.

If you are planning to start up a business, you have probably already decided what products orservices you will sell or supply. If you have not decided on the particular products or services, tentative
ones will be fine. Unless you decide on what to sell or supply, you cannot move on to the next step fordrawing up a business plan. Once you have made up your mind, fill in the below table to organize yourdata.

Names of products or services

Overview of products orservices

Characteristics of products orservices

Why you chose the products
or services

Names of products or services
Write down a concise name that can be understood by a third party. You may write down the nameof your business.

Overview of products or services
Provide a concise description of the products or services. Describe their intended use and purposeof application, as well as the sales or supply methods.

Characteristics of products or services
Describe the features or selling points of the products or services as well as how the products orservices differ from what is already in existence.

Why you chose the products or services
Describe why you chose the products or services. Explain the market environment for your products
or services as well as how they relate to you. Be sure to also describe what you have experienced so far,what you are preparing for the business that you intend to start, and what you are aiming for in the
future. You will have an easier time organizing your thoughts on why you chose the products orservices if you include your philosophies and passions as the owner.
In addition, clarifying why you chose the products or services will be helpful when it comes time togo over the details of your business or explaining your business to others.

8  II. Steps for Drawing up a Business Plan

2

Decide selling price or supply price for the products or services.

Deciding the selling price or supply price for your products or services is the most important anddifficult issue that must be addressed in sustaining your business. Once you decide on a price, it does
not mean that you cannot change it. You need to reconsider the price over and over again in theprocess of drawing up your business plan. If you have multiple products or services, decide a selling
price or supply price for each. In general, a selling price or supply price should be determined byconsidering the prices of similar products or services or the procurement costs.

3

Estimate sales quantity or supply quantity for the products or services.

Decide the sales quantity and supply quantity. If making an estimate is difficult at this point, it may
be a good idea to perform a back calculation after projecting the sales volume (step 4).

4

Project sales volume (target figure).

Once you decide the sales price or supply price as well as the quantity for your products or services,
you will be able to make a rough estimate for the sales volume by using the following formula:price × quantity = sales volume. You can also estimate the sales volume by using such data as the sales
floor area, as shown below.
RetailSales volume per 1 m2 (or tsubo) × sales floor area
Restaurants, barbershops, beauty salonsAverage customer spending × seating capacity × customer turnover
Sales by sales staff and labor intensive businesses such as janitoring
Sales volume per person × number of personnel
Product manufacturing or processing
Equipment production capacity × equipment quantity9II. Steps for Drawing up a Business Plan  5

Decide procurement methods for the products or services.

You will decide whether you will purchase finished goods or purchase raw materials and processthem. Another thing you need to do is to look into such issues as the payment conditions and whether
potential suppliers for your goods or materials will be able to provide a steady supply.

6

Estimate procurement costs for the products or services.

If you are planning to purchase finished goods, make an estimate for the goods. If you are planningto purchase raw materials and process them, make a cost estimate for the raw materials andprocessing. If you will be supplying services, make an estimate for the required direct costs for theprovision of the services.

7

Decide sales methods and supply methods for the products or services.

Decide whether you will open a store, or you will set up an online mail order service, or both of themto sell or supply your products or services.

8

Estimate direct sales costs and supply costs for the products or services.

Estimate the required costs to use the sales or supply method you chose in 7 above.
(A) The case you decide to rent a physical store to sell or supply your products or services
・Required costs to rent a store.
Estimate the required costs for renting a store such as the rent, rental deposit, security deposit, key
money, and real estate agency fees. Make an estimate by splitting up the costs into temporary
expenses (required at the time of establishment) and monthly expenses.
・Required initial costs such as store facilities.
If your business is a restaurant, barber shop, or beauty salon, make a cost estimate for the interior
decor, furniture and fixtures, and equipment. Making such estimates can be burdensome.
Therefore, it is a good idea to request an estimate from the interior decor contractor, machinery
contractor, or equipment contractor. It is difficult for the contractor to provide a cost estimate
unless the specifics such as the location and size of the store as well as the facilities that will be
installed have been specified. Request for a cost estimate to the contractor should be made at thetime you decide on these specifics.
(B) The case you set up an online mail order service
Estimate the required costs for developing and maintaining a website, acquiring a domain name,maintaining the domain, and the website’s server rental fee, among other costs.

10  II. Steps for Drawing up a Business Plan

Use the below table to organize each of the cost items explained above (2 through 8).

Selling price or supply price for
products or services

Sales quantity or supply
quantity for products orservices

Projecting sales volume(target figure)

Procurement methods for
products or services

Procurement costs for
products or services

Sales methods or supply
methods for products orservices

Direct sales costs or direct
supply costs for products orservices

Fill in such information as the per item price as well as per customer
price, and a price list.

Fill in such information as the monthly sales quantity and number of
expected customers.

Project and fill in the sales volume based on the above selling price andsales quantity.

Indicate whether you will purchase finished goods or purchase raw
materials, as well as the suppliers you will use for purchasing goods or
raw materials.

Fill in such information as the costs of purchased goods, raw material
costs, and processing costs.

Fill in such information as whether you will open a physical store or sellor supply your products or services online.

Fill in the required costs if you open a physical store to sell or supply
your products or services, or if you set up an online mail order service.

11II. Steps for Drawing up a Business Plan  9

Organize thoughts on people who will be involved with the business.

All of the estimates up to this point have concerned the products or services and their costs. In thissection, we now look at the items pertaining to people.
(Position or role)
Your position, role, and salary
Salary:yen

Motives for establishment andfuture vision

Qualifications, professional
background, special skills
and patents you own which
are related to the reason forestablishing your business(Division of roles)
Number of partners:
Business partners
yen
Number of employees:
Employees(regular employees / parttimers)Salary:Suppliers or manufacturers for
products or services

Sales destinations or supply
destinations for products orservices12yen  II. Steps for Drawing up a Business PlanYour position, role, and salary
Indicate your position or role in the business as well as your salary. Describe in detail the role you willassume in the company, like in the below examples. Indicate a ballpark monthly salary figure as well.
(Example) 	After establishing the company, I will assume position as representative director and willoversee the overall operation of the business.
Will be a person responsible for overseas purchases.
Will be a person responsible for cooking Japanese cuisine.

Motives for establishment and future vision
Describe your motivation behind your decision to establish business, what preparations you havemade in starting your business, your future vision you hope to achieve through the business, as well as
your passions. It might be a good idea to make connections with your professional background.

Qualifications, professional background, special skills and patents you own
which are related to the reason for starting your businessIf you have any qualifications, basic knowledge, or personal connections that you have beenbuilding, indicate those that you believe will contribute to the success of the business you are looking
to establish, rather than showing off your experiences or qualifications.

Plans pertaining to business partners or other willing partners
Fill in this section if you will have people who will be involved with your business (e.g. business
partners, other willing partners). Describe the people you have connected with to date and whether
you have created a network of professionals that is necessary in running a business, as well as the typeof assistance and cooperation you can expect from the network you built. In addition, indicate whether
your business will be a sole proprietorship or if you will have business partners, as well as whether you
have any family members or relatives who can assist you.

Employees (Plans pertaining to regular employees and part timers)
Fill in this section if you are planning to hire employees. Indicate whether the employees will be regular
employees or part timers, as well as the number of employees you will have and their salaries. If you dohire employees, you will be required to pay for costs other than salaries, such as employment insurance.

Suppliers or manufacturers for the products or services
Indicate the suppliers of the products or services. In the business plan, you will need to indicate thespecific company names or individual names. If you are planning to purchase raw goods andmanufacture the goods yourself, indicate the suppliers of the raw materials, which do not need to be
indicated in the case of purchaseing finished goods.

Sales destinations or supply destinations for the products or services
Indicate who you anticipate will buy your products or use your services. Do you know the details of
those people (e.g. sex / occupation / age / individual customers or a company)? Also, describe, forinstance, how you plan to market your business to potential sales destinations or supply destinations
or whether you have approached them already.
13II. Steps for Drawing up a Business Plan  

10

Estimate selling and general administrative expenses.

Estimate costs required to run your business other than the procurement costs as well as the direct
sales costs and direct supply costs for your products or services (6 and 8 above). The cost items listed
below can be considered examples of miscellaneous costs. Simulate the entire process (from theprocurement of the products or services to their sales or supply) and list any costs that might berequired. In the early stages of business startup preparation, when the exact amount of costs is
uncertain, there is no need to make detailed calculations. However, if you do not calculate yourexpenses in advance, you will later be confronted with unexpected expenses.
Selling and general administrative expenses
Item
Advertising
Rent (physical stores, warehouses, offices, etc.)
PayrollUtilities
Travel and transportation
Communication
etc.
・
・
・
・
・
・

14

Amount
yen
yen
yen
yen
yen
yen

  II. Steps for Drawing up a Business Plan

11

Estimate cash flow. (Drawing up a financing table)

Project the actual cash flow based on the results of your estimates up to this point and draw up afinancing table. The purpose of the financing table is to take steps to prevent cash flow problems suchas cash shortage on due date.
First, grasp the flow of revenues as in (A). Check whether the sales will be in cash or in receivables,
and if it is the latter, check the appropriate length of the collection period. You will also need to checkthe flow of expenditures. Check the details regarding the date and amount of payment such aswhether the payments will be made before or after delivery or if you will make your payments in cash
when purchasing goods. You will also need to indicate the amount as well as date of payment foradministrative and general costs such as sales costs, salaries and utilities.
Financing tables vary depending on the businesses, but generally include cash flow for about 6
months as in (B) shown below.
(A) Date and Projected Amount of Cash Flow
【Revenues】
Projected cash sales per month		○○yen
Receivable collected;
Closing date:
Date to be collected:○○yen* List up other projected dates and amount of funds to be received in the following months.
【Expenditures】
Projected amount of cash paid for purchased goods		
Payment of accounts payable; Closing date:
Date of payment:
Payment of salaries;
Closing date:
Date of payment:
Payment for utilities;		
Date of payment:
Payment for communication;		
Date of payment:
Payment of office/shop rent;		
Date of payment:
* List up other projected dates and amount of payments.

○○yen
○○yen
○○yen
○○yen
○○yen
○○yen

(B) Financing table for 6-months periodMonthCarry over from previous month(Initial cash for the 1st month)

1st
month

2nd
month

3rd
month

4th
month

5th
month

6th
month

yen

yen

yen

yen

yen

Cash sales

yen

yen

yen

yen

yen

yen

Receivables collected

yen

yen

yen

yen

yen

yen

Advances received

yen

yen

yen

yen

yen

yen

Other funds received

yen

yen

yen

yen

yen

yen

Total revenues

yen

yen

yen

yen

yen

yen

Amount of cash paid
for purchased goods

yen

yen

yen

yen

yen

yen

yen

yen

yen

yen

yen

yen

Payment of selling andgeneral administrative
expenses

yen

yen

yen

yen

yen

yen

Repayment of debt

yen

yen

yen

yen

yen

yen

Other expenditures

yen

yen

yen

yen

yen

yen

Total expenditures

yen

yen

yen

yen

yen

yen

Balance for month

yen

yen

yen

yen

yen

yen

Carry over to next month

yen

yen

yen

yen

yen

yen

Expenditures

Revenues

yen

Payment ofaccounts payable15II. Steps for Drawing up a Business Plan  

12

Estimate costs for each type of fund.

Classify each cost item you have estimated up to this point into facilities, running costs, and financial
expenditures, and draw up a business startup financial plan based on your estimates for each category.

Facilities

Raw materials, goods purchased, selling and general administrative
expenses(Breakdown)▪Cost of sales
・Purchased goods
・Materials
・Labor・Subcontracting
・Other manufacturing costs▪Selling and general administrative expenses
・Advertising
・Rent (e.g. stores, warehouses, offices)
・Payroll
・Utilities
・Travel and transportation
・Communications
・Taxes and public charges
・Other periodic costs

Financial expenditures

Stores, factories, offices, machinery, fixtures, vehicles, etc.
(Breakdown)・Interior work
・Machinery and equipment, facilities, and fixtures
・Display shelves
・Security deposits for stores and offices, real estate agency fees

Running costs

Cost Items

16

・Repayment of debt (including interest paid)
・Depreciation

Amount
yen
yen
yen
yen
yen

yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen

  II. Steps for Drawing up a Business Plan

Draw up a business startup financial plan (as shown below) based on the results of the above
estimates. Make sure that the amounts in (a) and (b) match. By drawing up this table, you will be able
to see the amount of funds you need and decide how you will procure the funds.
If you are establishing a company, decide the amount of stated capital based on how much of thecapital will be personal funds and how much will be contributions by relatives or acquaintances.

Facilities

Necessary funds

Amountyen
yen

Running costs

AmountPersonal funds

Stores, factories,
machinery, fixtures,
vehicles, etc.

Raw materials, goods
purchased, selling andgeneral administrative
expenses
Total

Procurement method

Contributions and loans
provided by relatives or
acquaintances

yen

yen

Loans from the Japan
Finance Corporationand other financial
institutions

yenyen (a)Totalyen (b)(a)=(b)same amount17II. Steps for Drawing up a Business Plan  

13

Draw up a profit plan.

Draw up a business plan by following steps 1 through  above and project the expected amountof profits from your business. Just as in the cash flow estimates, if you transcribe each item you
considered up to this point, you will be able to complete the following table.
For your reference, according to the “Small Enterprise Management Index 2016” (Japan FinanceCorporation Research Institute) the average figures of companies making profits in the retail industry
with surplus capital amounted to a ratio of gross profits to sales (c. in the below table) of 37.4%, andoperating margin of 2.3% (e. in the below table), and a recurring profit margin of 2.1 % (h. in the below
table). Pro forma amounts for other industries are also provided in the statistics. You can draw up yourprofit plan by referring to the statistics as well.
Term 1

Term 2

Term 3a. Sales

yen

yen

yen

b. Cost of sales

yen

yen

yen

c. Gross operating profit (a-b)

yen

yen

yen

d. Selling and general administrative expenses

yen

yen

yen

e. Operating profit (c-d)

yen

yen

yen

f. Non-operating income

yen

yen

yen

g. Non-operating expenditures

yen

yen

yen

h. Ordinary profit and loss (e+f-g)

yen

yen

yen

i. Extraordinary profit

yen

yen

yen

j. Extraordinary loss

yen

yen

yen

k. Current term profit or loss before tax (h+i-j)

yen

yen

yen

l. Current term net profit or loss

yen

yen

yen

Reference: https://www.jfc.go.jp/n/findings/sme_findings2.html“Small Enterprise Management Index 2016” by Japan Finance Corporation Research Institute[Japanese only]18  III. Reviewing your Business Plan

III. Reviewing your Business Plan
The following checklist, consisting of the 6 W and 2 Hs, is widely used when drawing up a businessplan or reviewing businesses. Please examine each item of the business plan you have drawn up
according to the checklist.
What are the products or services?
(1) What

What are the characteristics of the products or services?
Do you have a grasp of the content of the products or services?
Can you offer better products or services than those of other companies?
Who will run the business?

(2) WhoWill it be a sole proprietorship or will you establish a corporation?
Will you run the business alone? Will you hire employees?
Do you have or need willing partners?
To whom will you provide your products or services?

(3) WhomWhat types of people do you envision will be your customers?
Will they be individual customers or corporations?
From whom will you purchase your goods or materials?
When will you start your business?

(4) When

When will you inject capital or bring in human resources?
Do you have a time plan for when and what you should do?

Where will you establish your business?
(5) Where

Will you open a physical store or will you set up an online mail order service?
Will the location of your business be your home or will you set up an independent
place of business?
What markets will you target, what industries or fields will you join?
How will you develop and execute your business strategies?

(6) How

How will you win the trust of customers?
How will you utilize your know-how when providing your products or services?

How much will the business cost?
(7) How much

How much startup capital will you need?
What is your sales target?

19

III. Reviewing your Business Plan  Why do you want to start this business?
(8) Why

Why is it you who should start the business?
Why did you choose that price?
Will the business have any significance to society?

Have the above eight questions been answered in your business plan? If not, go back to the item atissue and consider a different course of action. You may have already addressed the criteria. However,be sure to make changes and modifications over and over again by going back and forth between
each criterion and reviewing them, to complete your business plan.
In addition, the business plan presented in this guidebook is several pages long. If you draw up asummary that provides an overall picture of your business content, it will be helpful in gaining an
understanding of your own business as well as explaining your business to a third party.

20  Sample Business Plan
Appendix

S am pl e Bu si nes s Pl a n[Business Overview]

Scheduled date ofestablishment

year

month

Industry

Names of products or services
Description of products orservices
Business style※physical store or online

Location of place of business

Operating body※e.g. sole proprietorship or corporation

Amount of personal fundsyenAmount of contributions fromthird party

yen

Investors

Amount of stated capital※in the case of a corporation
yen

Amount of debt

yen

Revenues

yenProfitsyen

Business partners

Employees

Number of employees:

21Sample Business Plan  [Details of products or services]

Names of products or services

Overview of products orservices

Characteristics of products orservices

Why you chose the products
or services

Selling price or supply price for
products or services

Sales quantity or supply
quantity for products orservices

Projecting sales volume(target figure)

Procurement methods for
products or services

Procurement costs for
products or services

Sales methods or supply
methods for products orservices
Direct sales costs or direct
supply costs for products orservices22  Sample Business Plan[People who will be involved with the business](Position or role)
Your position, role, and salary
Salary:yen

Motives for establishment andfuture vision

Qualifications, professional
background, and special skills andpatents you own which are related
to the reason for establishing yourbusiness

Plans pertaining to your business
partners(Division of roles)
Number of partners:
yen
Number of employees:

Employees (Plans pertaining toregular employees and part timers)
Salary:yen

Suppliers or manufacturers for
products or services

Sales destinations or supply
destinations for products or services

23

Sample Business Plan  [Estimates for selling and general administrative expenses]

Selling and general administrative expenses
Item

Amount
yen
yen
yen
yen
yen
yen

Advertising
Rent (physical stores, warehouses, offices, etc.)
PayrollUtilities
Travel and transportation
Communication
etc.
・
・
・
・
・
・

[Cash flow estimates]
Financing table for 6-month periodMonthCarry over from previous month(Initial cash for the 1st month)

2nd
month

3rd
month

4th
month

5th
month

6th
month

yen

yen

yen

yen

yen

Cash sales

yen

yen

yen

yen

yen

yen

Receivables collected

yen

yen

yen

yen

yen

yen

Advances received

yen

yen

yen

yen

yen

yen

Other funds received

yen

yen

yen

yen

yen

yen

Total revenues

yen

yen

yen

yen

yen

yen

Amount of cash paid
for purchased goods

yen

yen

yen

yen

yen

yen

Payment ofaccounts payable

yen

yen

yen

yen

yen

yen

Payment of selling andgeneral administrative
expenses

yen

yen

yen

yen

yen

yen

Repayment of debt

yen

yen

yen

yen

yen

yen

Other Expenditures

yen

yen

yen

yen

yen

yen

Total expenditures

yen

yen

yen

yen

yen

yen

Balance for month

yen

yen

yen

yen

yen

yen

Carry over to next month

yen

yen

yen

yen

yen

yen

Revenues

yen

Expenditures
24

1st
month

  Sample Business Plan

[Estimates according to type of expense]

Facilities

Raw materials, goods purchased, selling and general administrative
expenses(Breakdown)▪Cost of sales
・Purchased goods
・Materials
・Labor・Subcontracting
・Other manufacturing costs▪Selling and general administrative expenses
・Advertising
・Rent (e.g. stores, warehouses, offices)
・Payroll
・Utilities
・Travel and transportation
・Communications
・Taxes and public charges
・Other periodic costs

Financial expenditures

Stores, factories, offices, machinery, fixtures, vehicles, etc.
(Breakdown)・Interior work
・Machinery and equipment, facilities, and fixtures
・Display shelves
・Security deposits for stores and offices, real estate agency fees

Running costs

Cost Items

・Repayment of debt (including interest paid)
・Depreciation

Amount
yen
yen
yen
yen
yen

yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen

25

Sample Business Plan  [Business Startup Financial Plan]

Facilities

Necessary funds

Amountyen
yen

Running costs

AmountPersonal funds

Stores, factories,
machinery, fixtures,
vehicles, etc.

Raw materials, goods
purchased, selling andgeneral administrative
expenses
Total

Procurement method

Contributions and loans
provided by relatives or
acquaintances

yen

yen

Loans from the Japan
Finance Corporationand other financial
institutions

yenyen (a)Totalyen (b)[Profit Plan for three terms]

Term 126

Term 2

Term 3a. Sales

yen

yen

yen

b. Cost of sales

yen

yen

yen

c. Gross operating profit (a-b)

yen

yen

yen

d. Selling and general administrative expenses

yen

yen

yen

e. Operating profit (c-d)

yen

yen

yen

f. Non-operating income

yen

yen

yen

g. Non-operating expenditures

yen

yen

yen

h. Ordinary profit and loss (e+f-g)

yen

yen

yen

i. Extraordinary profit

yen

yen

yen

j. Extraordinary loss

yen

yen

yen

k. Current term profit or loss before tax (h+i-j)

yen

yen

yen

l. Current term net profit or loss

yen

yen

yen

Reference
List of Contacts for Inquiries

Organization

URL

Overview

Small and Medium
Enterprise Agency

http://www.chusho.meti.go.jp/index.html
http://www.chusho.meti.go.jp/sme_english/index.html· Business startup
assistance· Subsidies

Organization for Small& Medium Enterprises
and Regional
Innovation, JAPAN(SME Support, Japan)

http://www.smrj.go.jp/index.html
http://www.smrj.go.jp/english/index.html· Business startup
assistance· Sales expansion· Fund raising

Japan FinanceCorporation (JFC)

https://www.jfc.go.jp
https://www.jfc.go.jp/n/english/· Business startup
assistance· Financing

http://j-net21.smrj.go.jp/index.html[Japanese only]· Business startup
assistance· Businessexpansion· Fund raisinghttps://www.jetro.go.jp/
https://www.jetro.go.jp/en/· Business startup
assistance· Consultations
on trade andinvestments

J-Net21

Japan External Trade
Organization (JETRO)

Manufactured
Imports andhttps://www.mipro.or.jp/
Investment Promotion https://www.mipro.or.jp/english/index.html
Organization (MIPRO)· Consultations
on trade andbusiness
startups

27

Inquiries for Trading and Starting Businesses
MIPRO Consulting Service
TEL. 03-3989-5151 FAX. 03-3590-7585

Consultation hours: 10:30 a.m. to 4:30 p.m. on weekdays
https://www.mipro.or.jp/

In compiling this guidebook, MIPRO paid full attention and endeavored to provide
accurate information based on the latest data. However, when you actually undergo
the relevant procedures, you are recommended to confirm the necessary
documents and matters at a competent public agency or consult with anadministrative scrivener or other expert.
Please note that MIPRO will not be responsible for any damages directly or indirectly
caused through the use of the information or matters contained herein.
*Unauthorized reproduction of this publication is strictly prohibited.

6th Floor, World Import Mart Bldg., 3-1-3, Higashi-Ikebukuro, Toshima-ku, Tokyo 170-8630, JapanThe Miproʼs Guide to Starting a Business in Japan ~Drawing up a Business Plan~

Manufactured Imports and Investment Promotion Organization (MIPRO)

外国人のための起業ガイドブック（事業計画書作成編）

The Miproʼs Guide toStarting a Business in Japan~Drawing up a Business Plan~

外国人のための起業ガイドブック（事業計画書作成編）
MIPRO