Sarkar Office Japan KK

Sarkar Office Japan KK

Management Consulting & Administrative Legal Services
Japan "One-Stop Solution" Since 1993
Branch office, KK, GK, Company Registration, Tax, Social Insurance, etc.
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Japan Branch Office Closure

Japan Branch Office Closing

Closing a Branch Office in Japan

Branch Office Closing Procedure and Steps. Closure Registration Certificate. Resignation of all Representatives in Japan. Tax Office and other Statutory Requirements.

The procedures for Closing a Branch Office are required when upgrading a branch office to a subsidiary company. A branch office cannot be directly reorganized into a joint-stock corporation (Kabushiki-Kaisha {K.K.}) or a limited liability company (Godo-Kaisha {LLC}).

The Steps and Procedure for Closing a Branch Office in Japan:

The official legal procedure for closing a branch operation in Japan must file an application with the Legal Affairs Bureau. Upon receiving the branch closure registration certificate, the final statement of accounts and reporting must be made to the tax offices in Japan.

Japan "One-Stop Solution" "Since 1993"

Japan Branch Office Closing

The below-mentioned procedures are required to close a legal branch office entity of a foreign company in Japan.

A public notice must be published on the Official Gazette for creditors. At least one month must be allowed for creditors after the public notice to submit any objections.

Branch Office Closure Registration in Japan

Basic Flow of procedures for closing a Branch Office (legal entity) in Japan.

1. Decision re-closure of branch and resignation of all Representatives in Japan by the foreign company (Parent Co Head Office).

Japan Company KK GK Closure

2. Call a meeting for creditors individually regarding objections (if any) for branch office closure. Also, a public notice must be published on the Official Gazette for creditors.

3. Must give creditors a minimum of one month after the public notice to submit any objections.

4. Must submit Notification to Tax authorities.

5. Ascertainment of residual property (if any).

6. Branch office closure procedure (at least one month after the closure notice mentioned above.

7. Preparation of the Affidavit regarding the closure of branch office (legal-entity) and the resignation of all Representatives in Japan.

8. Attestation of the Affidavit in the embassy or consulate in Japan or at the Notary Public office in the parent company's home country.

9. Application for the branch office closure with the Legal Affairs Bureau to register the closure.

10. Obtaining the closure registration certificate from the Legal Affairs Bureau (it takes approx. two weeks from the date of application).

11. Closing of bank accounts. Final accounts, BSPL need to be prepared, and all taxes (all dues) need to pay for the closure of the branch in Japan. Notification of branch office closure to tax authorities, etc.

Branch Closing and upgrading to a Subsidiary Company: The above procedures for closing a branch office must be completed when upgrading a branch office to a subsidiary company. Because a branch office cannot be directly reorganized into a joint-stock corporation (Kabushiki-Kaisha {KK}) or a Limited Liability Company (Godo-Kaisha {GK}, LLC), the branch office closure procedures and the subsidiary company establishment procedures must be carried out simultaneously. However, in such instances, the branch office's assets may be passed on to the subsidiary through investment in kind.

For the time frame, please refer to the Branch Closing Registration flowchart.

For further information, please contact us by mail. Contact Sarkar Office Japan KK

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