ll. Taxes and tax procedures according to business structure

. Business structure for foreign-affiliated companies entering Japan

lll. Reference

ll. Business structure for foreign-affiliated

l Reference

Introduction

Types of taxes
(1) For sole proprietorships

(2) For corporations

Taxation method

(2) For corporations

Terminology

Due date for filing returns
(1) For sole proprietorships

● Income tax

● Consumption tax

(2) For corporations

● Corporate tax, Local corporate tax, Corporate residence tax, Corporate enterprise tax

● Consumption tax

Fig. 1  Annual Schedule for the Filing and Payment of Taxes

(1) For sole proprietorships

erminology

(2) For corporations

Consumption Tax
(1) Determining taxable and tax-exempt 9 business entities

(2) Consumption tax rate

terminology
(3) Calculation method

(4) Qualified invoice system

(2) For corporations

Benefits of filing a blue return

(1) For sole proprietorships
● Special deduction for blue return filing

● Family employees' salaries of blue return taxpayers

● Carry-forward deduction and carry-back refund of net loss

(2) For corporations
● Loss¹¹ carried forward

Terminology

Determination of resident and non-resident classification

(1) Resident

(2) Non-resident

Range of taxable income according to resident status

(1) Permanent resident

(2) Non-permanent resident

(3) Non–resident

Introduction
When a corporation is to commence business, a company is established with capital contributed by individuals or foreign companies for the advance into Japan. The business structures of foreign- affiliated companies commencing business in Japan may be one of the following: 1) a representative office, 2) a branch office, or 3) a local subsidiary. Local subsidiary here means a foreign-capitalized Japanese company. A representative office is convenient in that business registration is not required; however, its business activities are limited to supplementary operations, such as correspondence tasks and simple information collection, so it may not be favorable for foreign-affiliated companies wishing to actively expand their business in Japan. Therefore, companies that are planning the active expansion of business in Japan generally establish a branch office or local subsidiary. When foreign capital is to be used, it is best to determine which business structure to choose by picturing, to a certain extent, what kind of activities are initially being planned in Japan, the details of activities, what methods will be taken to procure funds and make remittances, and how large or small the business will be, among other factors, as each business structure has its advantages and disadvantages, whether a representative office, branch office, or local subsidiary. Practically speaking, many companies take the form of initially operating as a representative office in the beginning soon after commencing business in Japan and then establishing a local subsidiary at the stage where they think they can anticipate a certain amount of business. With respect to business with non-residents, transaction procedures vary according to the country of the paying party, the bearer of the final cost, etc., so it is necessary to verify Japan's tax treaty, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS), and other relevant conventions on each business occasion (See page 30, COLUMN 2).
Representative offices
Representative offices do not require business registration, which means that they do not hold corporate status. While they have the advantage of not being taxed in Japan, in principle, their business activities are strictly restricted, for example, to correspondence tasks and simple information collection on behalf of the headquarters and to seeking a base for the future establishment of a branch office or local subsidiary. In other words, representative offices may engage in supplementary and preparatory activities only; they may not engage in sales activities in any form. It should be noted that a representative office that engages in activities that extend beyond the above-noted limitations will be considered a permanent establishment and its business activities may be subject to taxation in Japan. (See Fig. 17)
(1) Outline
Branch offices and the headquarters are considered to be the same corporate entity and are established based on the laws of a foreign country, so they are treated as a foreign company. In the commercial register, they are required to register as a sales office in Japan. Furthermore, branch offices are considered an inward investment under the Foreign Exchange and Foreign Trade Act, and are required to submit, via the Bank of Japan, advance notification or ex-post facto report to the Minister of Finance or the ministry which has jurisdiction over the office, depending on their business type. Taxation of branch office business activities in Japan is, as a rule, the same as Japanese companies (Domestic companies); however, there exist several issues specific to branch offices.
(2) Structure
Generally, branch office business activity involves the Buy-Sell method. Under the Buy-Sell method, in the case of wholesale and retail businesses, the branch office purchases merchandise from the headquarters for sale directly to customers in Japan. For service businesses, the branch office provides service to Japanese customers under the name of the branch office and expenses incurred through the provision of services are accounted for as costs. When the Buy-Sell method is taken, caution is required regarding transaction prices between headquarters and branch offices. For example, the price of purchasing goods from the headquarters is frequently determined by adding the headquarters' profit to the cost of manufacturing the goods in the country where headquarters is based. However, if the profit of the branch office is negative or extremely small as a result of the headquarters setting a high purchase price for the branch office, the transfer pricing issue becomes a concern, and the branch office should consider whether the given purchase price is valid or not. Recently, transfer pricing taxation 15 has begun to attract widespread attention with the OECD playing a central role in launching a BEPS project to prevent multinational companies from going too far to avoid payment of taxes by taking advantage of low-tax countries. (See Fig. 18)
terminology
15 Transfer pricing taxation is a system designed to prevent tax avoidance, under which any cross-border transaction at a transaction price divergent from the arm's length price (generally accepted transaction price) made between multinational companies is subject to taxation with regard to the difference between the arm's length price and the transaction price.
(3) Corporate image
Japanese clients tend to view local subsidiaries more favorably than they do branch offices. Credit screening 16 , for example, which is often part of new-contract negotiations, especially with large companies, tends to be much stricter for branch offices, which are considered foreign companies, than for local subsidiaries.
(4) Hiring employee
Local subsidiaries often have an advantage over branch offices when it comes to recruiting employees. Companies that have established a firm position in the Japanese market after decades of doing business through branch offices in Japan, however, are likely to have built up an advantage in hiring.
(5) Profit and loss
When loss is incurred at a branch office, the headquarters can combine it in its accounts to reduce tax burden. On the other hand, branch office profits are taxed in Japan as well as combined in the headquarters books and taxed in the country where the headquarters is located. In this case, a double taxation of branch office profits will occur. However, by claiming foreign tax credit 17 , the headquarters might be able to eliminate the double taxation with respect to the tax that is calculated according to the taxation system in its country in reference to the amount paid in Japan. Nevertheless, operation of the foreign tax credit differs according to the taxation system in the headquarters’ country, so it must be checked on each occasion.
rminology
(6) Capital
A branch office has no capital independent of the headquarters. Operating funds are remitted from the headquarters for use in business activities.
(7) Corporate residence tax per capita levy
Corporate residence tax per capita levy is based on the capital of the headquarters and the number of employees at the branch office; thus the larger the capital of the headquarters, the larger the per capita levy. The headquarters capital is determined by the middle rate (TTM — telegraphic transfer middle rate) at the end of the term, converted to yen. Corporate residence tax per capita levy is taxed even if the branch office is in loss position.
(8) Pro forma standard taxation 18
If capital of the headquarters at the end of the fiscal year exceeds 100 million yen when converted to Japanese currency, tax is assessed according to the size of the business as a part of corporate enterprise tax. Specifically, tax is based on capital rate (amount of capital, etc. × 0.525%) and added value (total of salaries accounted for by branch offices, amount of interest paid and amount of rent paid with some adjustments × 1.26%), so a significantly high tax may result if the headquarters has a large capital at the end of the fiscal year. Since its assessment will be based on the size of business of the headquarters, tax will be levied even if the branch office is in loss position.
(9) Debt loan
The number of commercial banks that extend loan for foreign corporations is limited, which makes it more difficult for branch offices to obtain loans than it is for local subsidiaries. In addition, there is a restriction for deductible expenses which are paid for loans made by the headquarters.
(10) Transfer of expenses
The headquarters and its branch offices are members of the same corporate entity, so it appears that expenses are frequently paid on behalf of each other. If, for example, expenses paid by the headquarters include expenses disbursed for a branch office in Japan, the portion that pertains to the branch office in Japan can be included in the expenses of the branch office. When transferring expenses from the headquarters to the branch office in this way, it must be done by calculating the cost of the transfer in a rational manner. Pro forma standard taxation is a kind of corporate enterprise tax system. Corporations with capital of 100 million yen or more are subject to this tax even if they are in loss position. In particular, tax is assessed based on value representing the size of a company such as capital as well as salaries and/or rent paid, etc.
(11) Payment by Japanese customers and tax withholdings
For real estate and consulting businesses with rental income or compensation from Japanese customers, 20.42% of tax withholdings and Special income tax for reconstruction may be subtracted from the billing amount if no procedure is taken. For example, ¥795,800 is deposited on account for a payment in the amount of ¥1,000,000. This is based on the Income Tax Act, which stipulates that 20.42% of a payment must be withheld as real estate rental and consulting fees (payment for provision of human resources) for foreign corporations. Branch offices may submit an application for a "Certificate of Exemption from Tax Withholding for Foreign Corporations and Non-residents" to the authorized tax office and present the approved certificate to the Japanese customers. Branch offices must submit applications annually to the relevant tax office. There are other forms of income that may require withholding. These should be checked in advance.
(12) Division of profit
Profit gained at branch offices can be remitted to the headquarters as needed. This is considered a transfer of funds within a company, which does not fall into dividend distribution 19 ; therefore, tax need not be withheld at the time of remittance.
(13) Payment of salary to non-resident
When paying salary to a foreign national who has come to the branch office from the headquarters and who is a non-resident of Japan, the salary is payment for that individual's employment in Japan. Therefore, as a rule, a 20.42% withholding tax and the special income tax for reconstruction are collected when the salary is paid from the branch office to the individual, and are to be paid to the tax authorities by the 10th day of the following month. Even if the salary were to be paid from the headquarters, it would be construed as having been paid from the branch office, as the headquarters and branch office are of the same corporate entity, and the branch office would need to pay the withholding tax of 20.42% by the end of the month following the month in which the salary was paid from the headquarters to the individual. If the salary receiver is an individual citizen of a country that is party to a tax treaty with Japan and qualifies as a non-taxable payer for short-term stay under the treaty, withholding tax may be exempted depending on the individual's length of stay in Japan. In addition to length of stay, the exemption is determined also in consideration of the individual's nationality, employment conditions in Japan, the party responsible for payment of salary, and other such factors. For example, an individual employed at the headquarters of a company headquartered in China who is assigned to a branch office in Japan on a 5-month contract and whose salary is deposited directly into his/her account by the headquarters without involving the branch would fall under the category of non-taxable payer for short-term stay. In this case the relevant individual's tax does not need to be withheld in Japan. 2
Local subsidiaries
(1) Outline
Local subsidiaries are separate corporations from their parent companies and are established under Japanese law, so they are treated as domestic companies. As such, they must register in the commercial register as a Japanese corporation and are taxed the same as Japanese companies.
(2) Structure
Local subsidiaries generally adopt the Buy-Sell method as with branch offices. From the perspective of transfer pricing, local subsidiaries also need to be cautious of sales transactions with their parent company and must examine whether the prices of purchases from the parent company are arm's length prices (prices that are set when conducting the same transaction with an independent third party). As Japan has also embarked on legal reforms based on the earlier mentioned BEPS project, companies that engage in foreign-related transactions with their parent company or other relevant company need to prepare certain documents concerning transfer pricing. On the other hand, there are also local subsidiaries that do not engage in sales activities but are involved in market surveys, advertising, after-sales services, and other such activities on behalf of their parent company. Such companies that provide services to their parent company adopt the Cost-Plus method instead of the Buy-Sell method in some cases. Under the Cost-Plus method, local subsidiaries record sales by claiming a service fee from their parent company, where the service fee is the sum of activity expenses that the local subsidiary incurs in Japan and a certain percentage of profits. Conventionally, it sufficed for local subsidiaries providing such services to their parent company to add a profit corresponding to around 5 to 10% of expenses. Today, however, they are requested to calculate a markup percentage (profit rate according to the transactional net margin method) taking into consideration the profit rate of third parties engaging in similar activities. In the case of local subsidiaries that do not provide services ancillary to their main business but engage in low value- added operations, a markup percentage of 5% suffices (if they prepare and save their agreements and other specified documents). Low value-added operations include minor clerical work, such as the task of billing the parent company costs that have been paid in Japan on behalf of the parent company. It should be noted that they do not include services, research and development, manufacturing, sales, physical distribution, marketing, and financial activities that are ancillary to the main line of business. (See Fig. 19)
(3) Corporate image
Japanese clients tend to see local subsidiaries more favorably than they do branch offices. For credit screening, subsidiaries are treated in the same way as other local companies are, and there is no disadvantage in being a foreign-affiliated company in terms of screening.
(4) Hiring employees
Subsidiaries have a greater advantage than branch offices when it comes to recruiting employees.
(5) Profit and loss
When loss is incurred by local subsidiaries, the loss cannot be combined in the parent company's accounts. On the other hand, when they gain a profit, they pay tax in Japan, but the tax they pay cannot be reflected onto the parent company's accounts. Thus, double taxation cannot be avoided by using the foreign tax credit system.
(6) Capital
Under Japan's Companies Act, it is possible to establish a subsidiary with capital of 1 yen. However, until profit from sales can be gained, it is desirable to hold several million yen as operating funds.
(7) Corporate residence tax per capita levy
This tax is based on the capital of the local subsidiary and the number of employees. Companies with capital of 10 million yen or less and 50 or fewer employees may hold the tax to the minimum of 70,000 yen per year. The per capita portion of corporate residence tax is levied even when local subsidiaries are in loss position.
(8) Pro forma standard taxation
This is not taxable if the capital of local subsidiary is 100 million or less. Parent company capital is irrelevant.
(9) Debt loan
Local subsidiaries are treated the same as Japanese companies; therefore, it is relatively easier for local subsidiaries to receive loans from banks compared with branch offices. Interest on loans from a parent company can be accounted as expenses for local subsidiaries. However, caution is required, as they may be subject to thin capitalization taxation 20 (a system that limits the deductibility of interest paid for the portion of loans in amounts exceeding three times the amount of capital, etc.) or to earnings stripping rules 21 (a system that limits the deductibility of the portion of net interest expenses subject to earnings stripping rules that exceed a certain ratio of adjusted income amount). Thin capitalization taxation is a rule introduced to prevent tax avoidance, which limits the deductibility of interest expenses in certain cases where, for example, a Japanese subsidiary of a foreign company, which is in need of funds, takes out a loan from the parent company overseas instead of receiving investment from it. Earnings stripping rules comprise a taxation system that has been stipulated for the purpose of preventing tax avoidance. They place certain restrictions on acts by corporations to decrease income by paying excessive amounts of interest compared to their income.
(10) Transfer of expenses
It is possible for the parent company to handle payment due to local subsidiaries; however, such payment must be settled at a later date. If settlement is neglected, there will be a risk that such payment will be considered as donated profit and seen as taxable income by the tax authorities. The same is true for local subsidiaries that make payments on behalf of the parent company which they fail to settle at a later date; namely, the amount will be considered as a donation and cannot be included as expenses. Additionally, management expenses and other such expenses incurred by the parent company are in some cases transferred to its worldwide subsidiaries and affiliated companies. When doing so, however, it is necessary to prove that the amount to be transferred is a rational amount. For example, it is necessary to prepare not only a contract, but also the breakdown of the expenses to be transferred, the basis for calculation of the amount to be transferred, and the actual deliverables of the service provided, among others. When considering that the parent company is a separate entity, the transfer of expenses requires careful discretion.
(11) Payment by Japanese customers and tax withholdings
The entire invoiced amount of real estate rental and consultation fees will be deposited into the account. Unlike with branch offices, taxes are not withheld at the source.
(12) Division of profit
When profit earned by local subsidiaries is remitted to a parent company, such deposit is seen as a dividend and, as a rule, 20.42% of the dividend is withheld as tax (income tax and special income tax for reconstruction). In the case where the receiver of the dividend is a corporation in a country that has a tax treaty with Japan and has submitted an "Application Form for Income Tax Convention" to the relevant tax office by the day before the payment of the dividend, the amount of withholding tax may be reduced or exempted. For example, if the parent company (a US corporation) wholly owns the local subsidiary and satisfies certain requirements, withholding tax involving dividend to the US corporation will be exempted according to the Japan-U.S. Tax Treaty. When withholding tax is exempted, an "Attachment Form for Limitation of Benefits" must be submitted in addition to the "Application Form for Income Tax Convention" and other documents such as the tax residency certificate of the company receiving the dividend. Dividend payment is remitted upon approval at the shareholder's meeting.
(13) Payment of salary to non-resident
As a rule, 20.42% of tax withholdings and special income tax for reconstruction must be subtracted from salaries paid to non-resident employees working in Japan. However, if the salary is paid to the employee by the parent company, unlike branch offices, local subsidiaries need not withhold 20.42% tax. If the salary receiver is an individual citizen of a country that is party to a tax treaty with Japan and qualifies as a non-taxable payer for short-term stay under the treaty, withholding tax may be exempted depending on the individual's length of stay in Japan. In addition to length of stay, the exemption is determined also in consideration of the individual's nationality, employment conditions in Japan, the party responsible for payment of salary, and other such factors. For example, an individual employed at the parent company of a company headquartered in China who is assigned to a subsidiary in Japan on a 5-month contract and whose salary is deposited directly into his/her account by the parent company without involving the subsidiary would fall under the category of non-taxable payer for short-term stay. In this case the relevant individual's tax does not need to be withheld in Japan.
Points described in II. 2～4 are listed below: *In the case of a company with capital of less than 500 million yen and a local subsidiary with capital of

Conclusion
Foreign-capital companies may advance into Japan in the form of representative offices, branch offices or local subsidiaries, all of which having advantages and disadvantages. Companies should determine which form to adopt after giving careful consideration to the kind and content of business activities the company wishes to conduct, fund procurement and remittance method, range of business negotiations, etc. It is most common for foreign-capital companies to begin with representative offices then establish a local subsidiary when the potential for business becomes clearer. The handling of business with non-residents differs depending on the country of the client and the party shouldering the final expense, so the tax treaty of the relevant country needs to be checked for each transaction.
COLUMN ( 1
Elimination of seals on national tax documents
Conventionally, tax returns and tax documents to be submitted to the National Tax Bureau or other authority were required to be stamped with the seal of the submitting party. However, under the tax revision of 2021, seals have become no longer needed on administrative documents from April 1, 2021, with the exclusion of certain documents that still require seals. To foreign companies that used to require time to obtain the signature and seal of a representative residing overseas, this change has made it possible to process documents more quickly. National Tax Agency: On the handling of seals at customer service counters in tax offices https://www.nta.go.jp/information/other/data/r02/oin/index.htm
What is BEPS ?
Recently, the OECD has played a central role in launching a BEPS (Base Erosion and Profit Shifting) project to prevent multinational companies from going too far to avoid payment of taxes by taking advantage of low-tax countries. Under the project, a 15-point action plan has been announced to address the issue of intentional tax avoidance in cross-border transactions, such as by reviewing the definition of permanent facilities and documenting the corporation information of multinational companies. See the URL below for details. Ministry of Finance: Materials concerning the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) https://www.mof.go.jp/tax_policy/summary/international/tax_convention/mli.htm National Tax Agency: BEPS Project https://www.nta.go.jp/taxes/shiraberu/kokusai/beps/index.htm
Customs clearance taxes
Products imported from overseas and brought into Japan must be cleared at customs. Customs clearance involves two types of taxes: import consumption tax and custom duty. Import consumption tax is the taxable value of the product at the time of customs clearance multiplied by the consumption tax rate (standard rate: 10%; reduced rate: 8%). The taxable value of the product at the time of customs clearance refers, as a rule, to the price actually paid or payable (transaction value) plus the cost of transport to the import port, insurance, and additional fees such as intermediate fees borne by the buyer to import the goods and fees required for the package or packaging of the import goods. The applicable rate of customs duties is determined by the type of import goods based on the Customs Tariff Act. However, a simplified customs duty rate separate from the standard rate may be applied to general import goods that have a total taxable value of less than 200,00 yen. Refer to the "Customs Answer (FAQ)". Japan Customs: Simplified tariff applicable to goods at a total value of 200,000 yen or less (general import freight and international parcel post) https://www.customs.go.jp/tetsuzuki/c-answer/imtsukan/1001_jr.htm https://www.customs.go.jp/english/c-answer_e/imtsukan/1001_e.htm
Appendix: Japan's Tax Convention Network
Ministry of Finance: Japan's Tax Convention Network https://www.mof.go.jp/english/policy/tax_policy/tax_conventions/international_182.htm

Contact Information for Starting Business
l. Public support agencies and organizations
●Regional Head Offices of the Organization for Small & Medium Enterprises and Regional
Innovation, Japan Eligibility: Entrepreneurs, small and medium-sized enterprises who are taking a new step Services: Dispatch of experts, business startup consultation, provision of information on incubation facilities, etc. Location: 10 locations nationwide Inquiries: https://www.smrj.go.jp/regional_hq/index.html https://www.smrj.go.jp/english/about/network.html https://www.smrj.go.jp/venture/index.html https://www.smrj.go.jp/english/activities/
●Prefectural Small and Medium Enterprise Support Centers
Eligibility: Small and medium-sized enterprises  who want to have business or financing consultations Services: Business diagnosis, dispatch of experts, etc. Location: All prefectures and ordinance-designated cities Inquiries: “Local Support Centers” https://zenkyo.or.jp/association/ ...
●Startup Support Center, Tokyo Chamber of Commerce and Industry
Eligibility: Small and medium-sized enterprises  who have issues related to startup, business succession, new business development, and financing Services: Consultations on issues at the time of business startup, such as procedures for starting a business, and the public loan system that can be used at the time of startup Location: Marunouchi Nijubashi Building, 3-2-2 Marunouchi, Chiyoda-ku, Tokyo 100-0005 Inquiries: TCCI Business Support Desk TEL. 03-3283-7767 https://www.tokyo-cci.or.jp/entre/ https://www.tokyo-cci.or.jp/english/our_main_missions_and_commitments/business_ support/ ...
●Mirasapo plus
Eligibility: Small and medium-sized enterprises and small-scale enterprises, etc. Services: Introduction of "support systems," such as subsidies, grants, benefits, loans, and tax breaks Inquiries: "The Small and Medium Enterprise Agency" TEL. 03-3501-1511 (Main number) https://mirasapo-plus.go.jp ...
●Small and Medium Enterprises 119
Eligibility: Small and medium-sized enterprises and small-scale enterprises, etc. Relevant services: Introduction of appropriate support organizations for problem solving Inquiries: "Secretariat for Dispatch of Experts" TEL. 03-5542-1685 https://chusho119.go.jp/ Remarks: Operation entrusted by Small and Medium Enterprise Agency . . .
●Japan Finance Corporation (JFC)
Eligibility: Founding entrepreneur, etc. Services: Consultations on starting a business, support for loans to startup companies with difficulty in raising funds, etc. Locations: General Support Desk (152 locations nationwide), Business Startup Support Center (15 locations nationwide), Business Support Plaza (6 locations nationwide), etc. Inquiries: "General Business Startup Support" https://www.jfc.go.jp/n/company/national/initiation.html https://www.jfc.go.jp/n/english/ “Business Support Plaza” https://www.jfc.go.jp/n/finance/sougyou/ijuusougyou/location/index.html “Enterprise Fund Consultation Dial” TEL. 0120-154-505 https://www.jfc.go.jp/n/inquiry/ . . .
● Japan Federation of Credit Guarantee Corporations (JFG)
Eligibility: Small and medium-sized enterprises and small-scale enterprises Services: Acting as a guarantor of loans to make it easier for companies to obtain business financing from financial institutions Location: 2-1 Kandatsukasacho, Chiyoda-ku, Tokyo 101-0048 Inquiries: https://www.zenshinhoren.or.jp https://www.zenshinhoren.or.jp/english/ “List of Credit Guarantee Associations in Japan” https://www.zenshinhoren.or.jp/nearest/ . . . ●Tokyo One-Stop Business Establishment Center (TOSBEC) Eligibility: Those considering opening a business in Tokyo Services: Various procedures such as certification of the articles of incorporation, registration, taxation, pension, social insurance, and immigration management, which are necessary for incorporating a corporation or start a business Location: Japan External Trade Organization (JETRO) Headquarters Ark Mori Bldg. 7F, 1-12-32 Akasaka, Minato-ku, Tokyo 107-6090 Inquiries: TEL. 03-3582-4934 https://www.startup-support.metro.tokyo.lg.jp/onestop/jp/ https://www.startup-support.metro.tokyo.lg.jp/onestop/en/ ...
● Japan External Trade Organization (JETRO)
Eligibility: Those considering overseas business Services: Export/import and investment advice (such as trade promotion methods, overseas market information, and investment-related information) Location: Ark Mori Bldg. 1-12-32 Akasaka, Minato-ku, Tokyo 107-6006 Inquiries: “JETRO General Information” TEL. 03-3582-5511 https://www.jetro.go.jp/ https://www.jetro.go.jp/en/ “JETRO Domestic Offices” https://www.jetro.go.jp/jetro/japan/list.html https://www.jetro.go.jp/en/jetro/worldwide/japan/ . . . ●Manufactured Imports and Investment Promotion Organization (MIPRO) Eligibility: Those considering starting a business Services: Consultation on procedures for establishing and starting a company, etc. Location: World Import Mart Bldg. 6th Floor, 3-1-3 Higashi Ikebukuro, Toshima-ku, Tokyo 170-8630 Inquiries: "Consulting Services" TEL. 03-3989-5151 https://www.mipro.or.jp/advisement/ https://www.mipro.or.jp/english/advisement/index.html ...
ll. Professional Associations
● Japan Federation of Certified Administrative Procedures Legal Specialists Associations
(Administrative Attorney)
Services: Consultations on obtaining various types of licenses and approvals, such as application for Certificate of Eligibility, application for change of status of residence, and application for business permission, etc., and creation of articles of incorporation Location: Toranomon Towers Office 10th Floor, 4-1-28 Toranomon, Minato-ku, Tokyo 105-0001 Inquiries: "Japan Federation of Certified Administrative Procedures Legal Specialists Associations" TEL. 03-6435-7330 https://www.gyosei.or.jp/ https://www.gyosei.or.jp/about/language/english "Prefectural Association of Certified Administrative Procedures Legal Specialists" https://www.gyosei.or.jp/about/disclosure/membership.html
●Japan Federation of Shiho-Shoshi Lawyer's Associations (Solicitor)
Services: Consultation on registration, acting as agent for registration procedures, etc. Location: 4-37 Yotsuya Honshio-cho, Shinjuku-ku, Tokyo 160-0003 Inquiries: TEL. 03-3359-4171 https://www.shiho-shoshi.jp/ https://www.shiho-shoshi.jp/global/english/ “List of Shiho-shoshi Associations in Japan” https://www.shiho-shoshi.or.jp/association/shiho_shoshi_listh/ “List of Shiho-shoshi General Consultation Center” https://www.shiho-shoshi.or.jp/activity/consultation/center_list/ ... ●Japan Federation of Certified Public Tax Accountants’ Associations (Certified Public Tax Accountant) Services: Tax consultations, acting as agent to prepare tax documents including tax returns, etc. Location: Nihon Zeirishi Kaikan Bldg. 8F, 1-11-8 Osaki, Shinagawa-ku, Tokyo 141-0032 Inquiries: TEL. 03-5435-0931 https://www.nichizeiren.or.jp/ https://www.nichizeiren.or.jp/eng/ "List of Certified Public Tax Accountants' Associations in Japan" https://www.zeirishikensaku.jp/ https://www.nichizeiren.or.jp/eng/region.html . . . ● Japan Federation of Labor and Social Security Attorney's Associations (Labor and Social Security Attorney) Services: Procedures for labor and social insurance, labor management consultation, pension consultation, etc. Location: Shakai Hokenromushi Kaikan Bldg., 3-2-12 Nihonbashi Hongoku-cho, Chuo-ku, Tokyo 103-8346 Inquiries: TEL. 03-6225-4864 (Main number) https://www.shakaihokenroumushi.jp/ https://www.shakaihokenroumushi.jp/en/tabid/296/Default.aspx “List of Labor and Social Security Attorney’s Associations in Japan” https://www.shakaihokenroumushi.jp/organization/tabid/238/Default.aspx . . . ● Japan Small and Medium Enterprise Management Consultant Association (Small and Medium Enterprise Management Consultant) Services: Provision of management diagnosis and management advice to small and medium enterprises, etc. Location: Ginmatsu Bldg., 1-14-11 Ginza, Chuo-ku, Tokyo 104-0061 Inquiries: TEL. 03-3563-0851 https://www.j-smeca.jp/ https://www.j-smeca.jp/contents/018_english_contents.html "List of Prefectural Small and Medium Enterprise Management Consultant Association" https://www.j-smeca.jp/open/static/sibuindex.jsf ...
●Japan Federation of Bar Associations (Attorney)
Services: Legal consultation, legal services such as settlement and out-of-court negotiations, litigation activities, and appeals to administrative agencies. etc. Location: Bengoshi Kaikan Bldg. 15F, 1-1-3 Kasumigaseki, Chiyoda-ku, Tokyo 100-0013 Inquiries: TEL. 03-3580-9841 (Main number) https://www.nichibenren.or.jp/ https://www.nichibenren.or.jp/en.html “Himawari Hotline (Dedicated contact for SME managers)” TEL. 0570-001-240 “Himawari SME Center” https://www.nichibenren.or.jp/ja/sme/about_himawari.html "Online Consultation Office" https://www.nichibenren.or.jp/ja/sme/contact.html "Local Bar Associations" https://www.nichibenren.or.jp/en/legalinfo/legal.html “Legal Consultation for Foreigners” https://www.nichibenren.or.jp/en/legalinfo/counceling.html . . . MIPRO Consulting services for trade & starting business TEL: 03-3989-5151 https://www.mipro.or.jp/ Consultation available weekdays from 10:30 A.M. to 4:30 P.M. This document has been prepared based on the information as of April 30, 2022 and with the utmost care regarding accuracy. However, when actually starting a business in Japan, please inquire with the relevant public offices concerning necessary documents, matters, etc. or consult with a certified tax accountant or other specialists. MIPRO shall not be liable for any direct or indirect damage arising from the use of information and other materials presented in this document. *Unauthorized reproduction of this document is prohibited. This material has been prepared by receiving subsidies for FY2022 Promotion Business Expenses from the Foundation for International Trade and Industrial Co-operation, a general incorporated foundation.
itypero
000
Manufactured Imports and Investment Promotion Organization (MIPRO) 6th Floor, World Import Mart Bldg., 3-1-3, Higashi-Ikebukuro, Toshima-ku, Tokyo 170-8630, Japan TEL.03 (3971) 6571   FAX.03 (3590) 7585 URL : https://www.mipro.or.jp/外国人のための起業ガイドブック(税務時間編)