法人設立手続き業務のご案内
日本に法人を設立をされる外資系企業様に対し、設立準備～登記（登記は外部専門家との提携によります）～税務上の各種届出及び社会保険の加入手続き等、会社設立に関する諸手続きをお引き受けいたします。
また、設立当初における代表取締役代理人サービスも提供しておりますので、会社設立登記をスムーズに運ぶことが可能です。
Incorporation
AKJ Partners assists foreign companies that want to establish a corporation in Japan.
For example, AKJ Partners performs various procedures related to the incorporation of a corporation in Japan, from preparation for the incorporation to registration (external exparts in alliance with AKJ Partners will perform registration procedures), as well as preparation of various notifications submitted to tax authorities, social insurance participation procedures and so on, necessary for foreign companies to conduct business in Japan.
AKJ Partners also provides a representative agent service at the beginning of the incorporation so as to carry out the registration of the corporation in Japan smoothly.
Choice of legal form
Main options available in Japan are “Kabushiki Kaisha/KK” (joint stock company), “Godo Kaisha/GK” (limited liability company),”Goshi Kaisha/GSK” (partnership) and “Gomei Kaisha/GMK” (general partnership).
In terms of the number of corporations, KK is the largest, followed by GK.
While, the number of GSK and GMK is quite limited, and therefore, these entities are not popular in Japan.
Pros & Cons of most common legal entities in Japan, KK and GK
| KK (Joint Stock Company) | GK (Limited Liability Company) | |
|---|---|---|
| Liability | Limited to the amount of the shareholder’s equity investment. | |
| Number of people required for establishment | One or more | |
| Name of the founder | Founder | Founding member |
| Minimum starting capital | 1 Yen + | |
| Expenses of incorporation | Approx. 240,000 Yen | Approx. 100,000 Yen |
| Certification of articles of incorporation at the time of establishment | Necessary | |
| Highest decision-making body | Shareholder meeting | General meeting of members (consent of all members, etc.) |
| Executive officer | Directors | Members who execute business of the entity |
| Representative | Representative director | Partner representing the entity |
| Term of office of officers | Director’s and company auditor’s terms of office are two years and four years, respectively (each term of office can be extended up to ten years pursuant to the articles of incorporation. | Term of office is basically not set |
Tax related procedures
In a case where an ordinary corporation or cooperative, etc. is established in Japan, it is necessary to submit a “Notification of Corporation Establishment”to the district director of the tax office within two months after registration.
In addition, if the corporation would like to select “blue tax return” to receive tax benefits such as net loss carryovers, etc., the corporation must submit an “Application for Approval of a Blue Tax Return” to the district director of the tax office at least three months after the date of incorporation or the end of the business year, whichever comes first.
Other reports or notifications must be submitted according to the situation of the corporation.
Social insurance related procedures
Corporations such as Kabushiki Kaisha and individuals with more than five employees, except in certain cases, are required to participate in the welfare and pension system as well as the health insurance system.
Note that, any corporation that employs at least one employee must participate the workers’ accident compensation insurance mandatory.