Doing Business in Japan

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Knowledge base on doing business in Japan. Topics: visas and immigration (including the Business Manager visa 経営・管理 and the October 2025 reform), company registration (株式会社/合同会社/個人事業主), taxes, legal issues and cases, documents and procedures (banking, offices, accounting, hiring), useful links and contacts, and other business-relevant topics (culture and mentality, networking, marketing, real estate, lending, insurance).

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Renewal Requirements: Taxes, Physical Presence, and Documents

BM visa renewal weighs tax/insurance compliance and physical presence in Japan, and typically requires a standard set of corporate and residency documents.

アンアン株式会社
Jul 21, 2026
japan-businessvisa-business-managercurrent-2025

At renewal, immigration assesses good-faith payment of taxes and social-insurance contributions, and whether the applicant has been absent from Japan for long periods without valid reason — this too can be grounds for refusal. A BM holder spending more than 180 days a year outside Japan will find renewal harder because of the lack of physical presence in the country. A Business Visit visa is an option for a non-resident director, allowing visits for client meetings, but under the new rules prolonged absence can itself become grounds for refusing renewal. A sample renewal document package cited by a lawyer (March 2026) includes: photo, passport, residence card, 住民票 for all household members, 源泉徴収票 for employees (法定調書合計表), certificates of municipal tax (住民税) payment or non-payment for 2 years, 決算文書 for the latest fiscal year, 登記事項証明書 (履歴事項全部証明書, full corporate registry certificate), proof of at least 1 full-time staff member (salary documents plus 住民票), proof of Japanese language ability (JLPT certificates, or salary records for a "Japanese-speaking" staff member), and proof of payment of all taxes and insurance contributions (labor insurance, social insurance, withholding/corporate/consumption tax, local taxes). Attaching the director's personal kakutei-shinkoku tax return is also useful. Based on chat experience, a business plan is usually not required for renewal — only for the initial application (except in higher-risk cases).