Company formation in Japan is not a single event — it is a sequence of filings, each with its own deadline. Miss one, and the consequences cascade.
The Companies Act (会社法) and the Commercial Registration Act (商業登記法) establish specific timeframes for registration and post-formation filings. These are not suggestions. They are legal obligations with real consequences for non-compliance.
The most dangerous deadlines are the ones founders do not know exist.
Under Article 976 of the Companies Act, officers who fail to file required registrations within the prescribed period may be subject to administrative fines (過料) of up to ¥1,000,000. This applies to officer appointment registrations, address changes, capital changes, and other required filings.
Under Article 472 of the Companies Act, a Kabushiki Kaisha that has not filed any registration for 12 consecutive years may be deemed dissolved by the Minister of Justice through a public notice process. This is not hypothetical — the Ministry of Justice conducts these sweeps periodically, and thousands of companies are deemed dissolved each time.
After formation, you must notify the National Tax Agency, prefectural tax office, and municipal tax office within prescribed periods. While late notification does not directly affect your company registration, it can trigger penalties and interest on any taxes owed.
Japanese banks require recent certified copies of your company registration. If your registration is delayed due to missed deadlines, your ability to open a corporate bank account — and therefore conduct business — is delayed as well.
MmowW's Filing Deadline Calculator takes your formation date and entity type and generates a complete timeline of every filing deadline you need to meet. No deadline falls through the cracks.
Use our free tool to check your compliance instantly.
Try it free →Startup delayed by bank account issues: The founders registered their KK but missed the deadline for submitting their tax notification to the National Tax Agency. When they applied for a corporate bank account, the bank requested proof of tax registration — which they did not yet have. The filing deadline calculator would have flagged this notification requirement immediately after formation.
KK that never filed officer re-registration: A small family company registered as a KK in 2014. The directors' two-year terms expired in 2016, and the company never filed a re-registration. Ten years later, the company faces deemed dissolution proceedings. The deadline calculator tracks officer term expirations to prevent this scenario.
GK founder who assumed "no deadlines": GK has fewer governance requirements than KK, but post-formation tax and social insurance notifications still apply. The founder assumed GK meant no administrative burden. The deadline calculator shows the complete picture.
Q: How long do I have to register my company after the articles of incorporation are executed?
A: There is no statutory deadline between executing articles of incorporation and filing for registration. However, the company does not legally exist until registration is completed, and the date of registration becomes the company's formation date. Most founders file within days of completing all preparatory steps.
Q: What is the deadline for tax notifications after formation?
A: You must submit a notification to the National Tax Agency (税務署) within two months of formation, to the prefectural tax office within prescribed periods (typically one month, varying by prefecture), and to the municipal tax office similarly. These deadlines vary slightly by jurisdiction.
Q: Can administrative fines for late filings be appealed?
A: Administrative fines under Article 976 are imposed by court order based on the Legal Affairs Bureau's report. The amount is determined by the court based on the circumstances, up to the statutory maximum.
See every filing deadline on one timeline:
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