Company formation in Japan is not a single transaction. It is a series of legally mandated steps, each carrying a specific fee defined by statute. Understanding these fees at the legal level gives you clarity that no generic cost estimate can match.
The primary fee framework comes from three sources: the Registration and License Tax Act (登録免許税法) governs what you pay at the Legal Affairs Bureau; the Notary Act (公証人法) and related fee schedules govern authentication of articles of incorporation; and various administrative rules set fees for certified copies and seal certificates.
This article breaks down every mandatory fee and its legal basis, so you know exactly what you are paying and why.
This is the largest mandatory cost. Under the Registration and License Tax Act, the tax for company incorporation is calculated as follows:
Kabushiki Kaisha (KK): 0.7% of stated capital, or ¥150,000, whichever is greater. This is specified in the Act's appended tax rate table for commercial registration.
Godo Kaisha (GK): 0.7% of stated capital, or ¥60,000, whichever is greater. The same table applies with a lower minimum.
The threshold where the percentage exceeds the minimum: approximately ¥21.4 million for KK and approximately ¥8.6 million for GK.
Under the Notary Act and the Ministry of Justice fee schedule, authentication of a KK's articles of incorporation (定款) by a public notary costs approximately ¥30,000-¥50,000, depending on the capital amount tier. GK formation does not require notary authentication — a significant cost advantage.
The fee schedule was revised to introduce capital-based tiers: ¥30,000 for capital under ¥1 million, ¥40,000 for capital under ¥3 million, and ¥50,000 for capital of ¥3 million or more.
Paper articles of incorporation require ¥40,000 in revenue stamps under the Stamp Tax Act (印紙税法). Electronic articles of incorporation (電子定款) are exempt from stamp tax, as they do not constitute a physical taxable document under the Act.
After registration, you will need certified copies of your registration (登記事項証明書) at ¥600 per copy, and a certificate of seal registration (印鑑証明書) at ¥450 per copy. These fees are set by the Ministry of Justice's fee regulations.
Most companies obtain 2-3 certified copies and 1-2 seal certificates, totaling approximately ¥2,000-¥3,000.
MmowW's Cost Calculator automates the application of every fee rule described above. It handles:
Every output line includes the legal basis, so you can verify it yourself.
Use our free tool to check your compliance instantly.
Try it free →Founder choosing between paper and electronic articles: The calculator shows that electronic articles of incorporation save exactly ¥40,000 in stamp duty. For a GK founder with total mandatory fees of approximately ¥60,000, that ¥40,000 saving is significant — it represents nearly 40% of the remaining costs.
High-capital KK formation at ¥100 million: At ¥100,000,000 capital, the 0.7% registration tax is ¥700,000 — well above the ¥150,000 minimum. The calculator correctly applies the percentage rather than the minimum, preventing a ¥550,000 underestimate.
Q: Are there any hidden government fees not covered in this breakdown?
A: The fees described here cover the mandatory costs for basic company formation. Post-formation filings — such as tax registration with the National Tax Agency, prefectural tax office, and municipal tax office — do not carry registration fees but require submission. Social insurance registration is also mandatory once you hire employees.
Q: Has the registration tax rate changed recently?
A: The 0.7% rate and the ¥150,000/¥60,000 minimums have been stable. Any changes would be enacted through amendments to the Registration and License Tax Act, and MmowW monitors Japanese legislative developments to keep the calculator current.
Q: What happens if I make an error on my registration and need to re-file?
A: Correction registrations (更正登記) may be filed for free if the error is the Legal Affairs Bureau's. If the error is yours, a change registration (変更登記) carries its own registration tax, separate from the initial formation fees.
See every mandatory fee with its legal basis — in 60 seconds:
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