When you are about to invest your savings into forming a company, you want certainty. Vague answers are not acceptable when real money is on the line.
Below are the 15 questions founders most frequently ask about company formation costs in Japan. Each answer references the applicable Japanese law so you can verify the information independently.
The absolute minimum for a Godo Kaisha (GK) with electronic articles of incorporation is ¥60,000 — the minimum registration tax under the Registration and License Tax Act. For a Kabushiki Kaisha (KK), the minimum is approximately ¥200,000 (¥150,000 registration tax + approximately ¥30,000-¥50,000 notary fee).
Two reasons: the KK minimum registration tax is ¥150,000 versus ¥60,000 for GK, and KK articles of incorporation must be notarized (approximately ¥30,000-¥50,000), while GK articles do not require notarization under the Companies Act.
Yes. Since the 2006 revision of the Companies Act, the minimum capital requirement was eliminated. However, you still pay the minimum registration tax regardless of capital amount.
Electronic articles of incorporation (電子定款) are digitally signed rather than printed on paper. Paper articles require ¥40,000 in revenue stamps under the Stamp Tax Act (印紙税法). Electronic articles are exempt. The saving is exactly ¥40,000.
The registration tax is 0.7% of stated capital, or the statutory minimum (¥150,000 for KK, ¥60,000 for GK), whichever is greater. This is defined in the Registration and License Tax Act's appended rate table.
For KK: approximately ¥21,430,000 (where 0.7% exceeds ¥150,000). For GK: approximately ¥8,572,000 (where 0.7% exceeds ¥60,000).
The Companies Act does not impose annual maintenance fees at the Legal Affairs Bureau. However, you must file a change registration whenever company details change (officer terms, address, capital changes), and each change registration carries its own registration tax. Additionally, KK companies must file a deemed re-registration (みなし解散防止) at least once every 12 years for officers.
The mandatory government fees (registration tax, notary fees, stamps) are uniform nationwide. The Legal Affairs Bureau and notary offices follow the same fee schedules regardless of location.
If you engage a Gyoseishoshi or shiho-shoshi (司法書士), professional fees typically range from ¥50,000 to ¥150,000 or more, depending on scope and complexity. This is separate from the mandatory government fees.
Formation costs (創立費) are treated as deferred assets under Japanese accounting standards and can be amortized over five years. Consult a tax accountant (税理士) for your specific situation.
A name change requires a change registration at the Legal Affairs Bureau. The registration tax for a company name change is ¥30,000 under the Registration and License Tax Act.
A company seal is required for registration at the Legal Affairs Bureau. The seal itself typically costs ¥5,000-¥30,000 depending on material and quality. This is not a government fee but a practical necessity.
Registration and license tax (登録免許税) is paid when you register your company at the Legal Affairs Bureau. Stamp tax (印紙税) is paid on certain documents, including paper articles of incorporation. They are separate taxes under separate laws.
As of current regulations, company registration requires submission to the Legal Affairs Bureau. Online submission is available through the Legal Affairs Bureau's online system, though some steps (such as seal registration) may still require in-person procedures depending on the jurisdiction.
Use a tool that references specific Japanese statutes rather than providing approximations. MmowW's Cost Calculator shows every fee with its legal basis, so you can cross-reference against the actual law.
The answers above cover general rules. Your specific costs depend on your entity type, capital amount, and choices about electronic vs. paper filing.
Use our free tool to check your compliance instantly.
Try it free →Q: Where can I find the actual text of the Registration and License Tax Act?
A: The Act is published on the e-Gov portal (e-Gov法令検索) maintained by the Japanese government. MmowW references these primary sources to ensure accuracy.
Q: Do these costs apply to foreign companies establishing a Japan branch?
A: Branch office registration (外国会社の支店設置登記) has a separate fee structure under the Registration and License Tax Act. The registration tax for a foreign company branch is ¥90,000.
Q: Will MmowW notify me if formation fees change?
A: Yes. MmowW monitors Japanese legislative developments. If the Registration and License Tax Act or notary fee schedules are amended, the calculator is updated accordingly.
Get your personalized cost breakdown — every fee, every legal reference:
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