Timing mistakes during and after company formation in Japan are surprisingly common. The penalties are real, and the deadlines come from multiple laws governing different agencies. These 10 questions address the timing issues founders encounter most frequently.
There is no statutory deadline between notarization and registration. However, the notarized articles of incorporation are valid for a limited period for registration purposes, so most founders complete registration within a few weeks of notarization.
The Corporation establishment notification (法人設立届出書) must be filed with the National Tax Agency within two months of formation. Prefectural and municipal tax office notifications have their own deadlines, typically within one to two months, varying by jurisdiction.
If you hire employees, social insurance enrollment (health insurance and pension) must be completed within 5 days of the employee's start date. This obligation arises under the Health Insurance Act and the Employees' Pension Insurance Act.
Corporate tax returns must be filed within two months of the fiscal year end. For a company with a March 31 fiscal year, the deadline is May 31. Extensions of one month are available upon application and payment of interest.
Under the Companies Act, a KK must hold an annual general meeting within three months of the fiscal year end. For a March fiscal year company, this means by June 30.
Standard director terms are two years (Article 332). For a KK without a board of directors, the articles of incorporation can extend this to up to ten years. The re-appointment registration must be filed within two weeks of the appointment date.
Any change in officers (appointment, resignation, removal) must be registered at the Legal Affairs Bureau within two weeks of the change date (Commercial Registration Act Article 911). Four weeks are allowed for branch office registrations.
If your company's head office moves, the change registration must be filed within two weeks at the new jurisdiction's Legal Affairs Bureau, and within three weeks at the old jurisdiction if they differ.
Under general legal principles, when a deadline falls on a Saturday, Sunday, or national holiday, it is extended to the next business day. This applies to most statutory filing deadlines.
To benefit from blue-form tax return advantages (loss carryforward, special deductions), the application must be filed by the later of: three months after formation, or the end of the first fiscal year. Missing this deadline means you cannot use blue-form filing for the first fiscal year.
MmowW's Filing Deadline Calculator takes your specific formation date, entity type, and employee plans, and generates every deadline listed above (and more) on a single timeline. Each deadline includes its statutory basis and the responsible agency.
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Try it free →Q: Do these deadlines apply to branch offices of foreign companies?
A: Foreign companies establishing branches in Japan have similar post-registration filing obligations (tax notifications, social insurance) but different registration requirements under the Companies Act's provisions on foreign companies. The calculator focuses on domestic company formation; branch office users should consult specific guidance.
Q: What if I form my company in December — do the deadlines overlap with year-end holidays?
A: Yes, December formations can create timing pressure because of the year-end/New Year holiday period (typically December 29 to January 3). The calculator accounts for business day adjustments and helps you plan around holiday closures.
Q: Can I file tax notifications before my company is registered?
A: No. The company must be registered first — it does not legally exist until registration. Tax notifications are filed after formation, referencing the registration number assigned by the Legal Affairs Bureau.
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