深井公認会計士事務所 / Fukai CPA Office
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General flow of procedures for establishing a company in Japan

The following chart describes general flow of procedures for incorporation in Japan. Fukai CPA Office provides comprehensive support for foreign affiliated companies.           

         
    STEP1    
    Determination of profile of corporation to be established    
   
 
   
 
   
    STEP2    
    Examination at the Legal Affairs Bureau of identical corporate names    
    Arrangement for the purpose of the company    
    Preparation for corporation's articles of  incorporation    
 
       
STEP3 (Case1)   STEP3 (Case2)   STEP3 (Case3)
in case the foreign investors or directors and other officers who have not registered the seal in Japan   in case the foreign investors or directors and other officers who have registered the seal in Japan   in case the foreign company invest for the establishing a company, or are received appointment of directors and other officers, such as representative directors and auditors
Notarization of affidavits of the document for the establishing company (or signature itself) by a public notary in equity participants' own countries   acquisition of seal registration certificate in Japan   Making the affidavits based on the company summary sources, such as the registration         certificates, the articles of incorporation ,annual report etc and notarization of the affidavits by a public notary in equity participants' own countries
         
    STEP4    
    Notarization of corporation's articles of incorporation by Japanese notary public

   
   
 
   
 
   
    STEP5    
    Remittance of corporation capital to account of incorporator or representative director at incorporation    
    Appointment of directors and other officers, such as representative directors and auditors    
   
 
   
 
   
    STEP6    
    Application to the Legal Affairs Bureau for registration of corporation establishment and registration of company seal with the Legal Affairs Bureau    

 

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      • Subsidiary vs Branch
      • Consumption tax
      • Simplified method for consumption tax
      • Withholding income tax
      • Dividends received deduction
      • Due Diligence
      • Valuation
      • Valuation method in Japan
      • Stock Option
      • Overview of M&A tax
      • Business setup in Japan
      • Procedures for incorporation
      • Change of fiscal year
      • Account title(Assets)
      • Account title(Liabilities & Equity)
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      • Assets located outside Japan
      • Technical terms for disclosure
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      • IT Introduction support (Special frame for COVID-19)
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