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Branch office, KK, GK, Company Registration, Tax, Social Insurance, etc.
Subsidiary Company Registration, Incorporation, Formation. Setting-up of a Kabushiki-Kaisha [KK] (Joint Stock Company), Godo-Kaisha [GK] (Limited Liability Company) [LLC] in Japan. Opening up a legal entity and business presence in Japan.
A foreign company willing to establish a subsidiary company in Japan may choose from the following options:
There are also formats such as unlimited partnerships (Gomei-Kaisha) and limited partnerships (Goshi-Kaisha) under the Companies Act. Still, they are rarely chosen in practice because equity participants burden with complete(unlimited) rather than limited liability.
A subsidiary is a separate legal entity from the foreign parent company. Therefore a foreign company will bear the liability of an equity participant stipulated by law for all debts and credits generated by the subsidiary company's activities. The minimum requirement for establishing a subsidiary co in Japan is to have a local physical address (not a PO Box) and a local “Resident in Japan.” [Please see the “Note” below re exception for a local “Resident in Japan.”] Local Resident in Japan could be either a Japanese or a foreign national, but the person must have an appropriate residence status as per immigration law for a foreign national.
Note: "No Local Resident in Japan" is required as a mandatory requirement for registration of a "Subsidiary Company" since the amendment of the Companies Act introduced in March-2015.
A foreign company can establish a Japanese Subsidiary Company in the form of Godo-Kaisha(GK) or Kabushiki-Kaisha(KK)] in Japan without a "Local Resident in Japan"(Promoter/Director) under the amendment in the Companies Act introduced in March-2015.
The features of Kabushiki-Kaisha [KK] (Joint Stock Company) and Godo-Kaisha [GK] Limited Liability Company (LLC) at a glance:
Time-frame for registration: For the procedure, please refer to the registration flowchart of Kabushiki-Kaisha [KK] and Godo-Kaisha [GK]. Upon applying to Legal Affairs Bureau for registration, it takes about 2(two) weeks to obtain the registration certificate.
Kabushiki-Kaiska (KK) verses Godo Kaisha (GK) - Comparison At a Glance
Corporate Number (NTA)
Japan Tax (NTA)
My Number (Japan)
Social Insurance (Japan)
Immigration Bureau (Japan)
Japan Visa (MOFA)