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Branch office, KK, GK, Company Registration, Tax, Social Insurance, etc.
Japan Representative Office. Registration, Incorporation, Formation. Setting-up and Opening a legal entity and business presence in Japan.
A representative office is generally established to carry out preparatory and supporting tasks to enable foreign companies to engage in full-scale commercial business operations in Japan in the future.
A representative office is generally established for carrying out market research and liaison activities on behalf of the head office. It does not allow to conduct of commercial business activities in Japan. Therefore no registration is required at the legal affairs bureau nor be subjected to corporate tax under Japanese tax laws. However, representative offices established by foreign banks, insurance companies, securities companies, or other financial institutions are exceptions; prior notification must be provided to the Financial Services Agency for such representative offices (as stipulated in the Banking Law, Securities Exchange Law, and other laws).
In principle, a representative office is not a company, which is registered as a corporation. The office format may be used by foreign corporations, which do not conduct commercial business in Japan but expect to carry out the activities such as:
No registration is required under the “Commercial Code” in principle. (The establishment of representative office “does not require registration” with Legal Affairs Bureau.)
However, foreign corporations intending to do commercial business activities in Japan may not use the representative office format. Their choices are establishing either a "Branch Office" or forming a local "Subsidiary Company" (Kabushiki-Kaisha or Godo-Kaisha).
Japan Types of Companies(legal-entity) - Comparison At a Glance
For reference generally, the following documents are required to open a bank account:
Corporate Number (NTA)
Japan Tax (NTA)
My Number (Japan)
Social Insurance (Japan)
Immigration Bureau (Japan)
Japan Visa (MOFA)