--- title: "Doing Business in Japan" url: https://memocore.ai/p/doing-business-in-japan owner: "アン株式会社" memos: 259 --- # Doing Business in Japan 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). ## Memos - [README](https://memocore.ai/memos/6accb0df8b5b9f4512de813e.md) — Start here: what this knowledge base on doing business in Japan covers, how memos are tagged and how reliable they are, and which overviews to read first. - [Hiring and Workplace Compliance in Japan](https://memocore.ai/memos/6a5f62c463d783ad68709363.md) — Step-by-step process for hiring a first employee in Japan and registering social insurance, plus obligations around health checkups, BYOD security, and candidate background checks. - [Visa Lawyers and Consultants: Rates and Recommendations](https://memocore.ai/memos/6a5f645563d783ad6870950c.md) — Visa service rates in Japan: attorneys up to ~500,000 yen, 行政書士 typically 200,000-300,000 yen, and named lawyers' specific prices for BM, COE, and family filings. - [Legal agents, consulting resources, business-plan formats, and visa/registration paperwork](https://memocore.ai/memos/6a5f642a63d783ad687094f6.md) — 行政書士 handle bureaucracy and visas while 司法書士 handle registry filings; business plans for a startup visa run 15-20 to 100+ pages depending on format, and for a BM visa must be entirely in Japanese,… - [Startup Consumption Tax Refund: Taxable Operator Election](https://memocore.ai/memos/6a6194721cabf000d5fee17e.md) — How a new company can voluntarily elect taxable-operator status to reclaim consumption tax on startup purchases, the 2-3 year lock-in rules, and the accounting-cost break-even point. - [Annual General Meeting (AGM) Basics for a KK](https://memocore.ai/memos/6a6194601cabf000d5fee17c.md) — AGM legal basics for a Japanese KK: statutory deadlines, standard agenda, deemed resolutions for small shareholder bases, minutes requirements, storage, and director-registration follow-up. - [Corporate account — major banks (general rules, SBI Sumishin, SMBC, SMBC Trunk)](https://memocore.ai/memos/6a5f632563d783ad687093f3.md) — SBI Sumishin is the usual first-choice bank for foreign startups but has no direct SWIFT and charges heavily for a separate remittance-receiving service; regular SMBC requires an in-person,… - [Blue vs white declaration: deduction sizes, deadlines, and bookkeeping requirements](https://memocore.ai/memos/6a5f62f363d783ad687093af.md) — The blue declaration gives up to 650,000 yen deduction (e-Tax, double-entry) versus 100,000 yen on the white form; switching requires filing by March 15 (or within 2 months of starting a new… - [Director salary and bonus rules: registration, the equal-payment rule, and salary vs dividends](https://memocore.ai/memos/6a5f638063d783ad6870944c.md) — A director's salary must be registered within 3 months of founding and cannot be changed mid-year without losing its tax deduction (with an exception for deteriorating performance); bonuses must be… - [Founding Date, Fiscal Year, and the Post-Registration Checklist — Overview](https://memocore.ai/memos/6a5f636763d783ad68709434.md) — The company founding date and flexible fiscal year, the full post-registration notification checklist, corporate tax filing timing, rules on changing a director's salary (including zero salary), and… - [Exit Tax, Dividend vs. Director Salary Taxation, and Transitioning to Sole Proprietor Status](https://memocore.ai/memos/6a5f64b463d783ad6870952a.md) — Exit tax thresholds, dividend vs. director-salary taxation, and the paperwork and 14-day insurance switch when moving from employment to sole-proprietor status. - [Tax Residency Status: Non-Permanent Resident Rules, Japan-Source Income, and Full Residency After 5 Years](https://memocore.ai/memos/6a5f64a663d783ad68709528.md) — How non-permanent resident status, remote-work income, and the 5-year mark for full tax residency and CFC rules apply to visa holders in Japan. - [Tax Rules Relevant to Visa and Immigration Planning](https://memocore.ai/memos/6a5f649c63d783ad68709526.md) — Overview of Japanese tax rules that matter for visa planning: non-permanent resident taxation, full residency after 5 years, exit tax, and CFC rules. - [Licensed Business Activities Relevant to Visa Applications](https://memocore.ai/memos/6a5f649463d783ad68709524.md) — Overview of licensed activities relevant to visa business plans: secondhand dealing, travel agencies, imports, online gambling restrictions, sanctions evasion, and mobile bathing services. - [Business Banking Rules and Their Impact on Visa Status](https://memocore.ai/memos/6a5f648b63d783ad68709522.md) — How Japanese banks treat beneficial-ownership disclosure, foreign co-owners, the informal 6-month rule, and account freezes tied to Business Manager visa status. - [Company Registration: Naming, Director Address, Notarization, and Trademark Priority](https://memocore.ai/memos/6a5f648163d783ad68709520.md) — Japanese company registration rules on name uniqueness, director address changes, notarization, and Japan's first-to-file trademark system. - [Miscellaneous: bank transfer fees, statement retention, religious organization exemption, subsidies, and salary vs retained profit](https://memocore.ai/memos/6a5f647c63d783ad6870951e.md) — A bank transfer typically costs around 440 yen and statements are often only available for 2-3 months back; religious organizations are officially tax-exempt in Japan, and raising employee salaries… - [Entrepreneur Visa Cases: Detailed Accounts](https://memocore.ai/memos/6a5f647a63d783ad6870951c.md) — Nine detailed entrepreneur visa cases: pivots, a fallback cultural-activities visa, a million-dollar investment, double rejections, and a capital-origin refusal. - [Company administrative obligations: address changes, the annual cycle, zero declarations, and supplier IDs](https://memocore.ai/memos/6a5f647463d783ad6870951a.md) — Changing a company's address requires notifying Legal Affairs within 2 weeks (fine up to 1 million yen), the tax office, and the pension fund, though a sole proprietor usually just updates the… - [Entrepreneur Visa Cases: Real-World Experiences from the Chat](https://memocore.ai/memos/6a5f646f63d783ad68709518.md) — Overview of real entrepreneur visa cases from the chat, spanning pivots, large investments, family schemes, and refusals. - [BM visa: profit requirements, required reports, and salary obligations](https://memocore.ai/memos/6a5f646d63d783ad68709516.md) — BM visa renewal requires showing profit from the second year onward, with balance sheet and P&L reports plus an accountant's statement as standard requirements; a real case adjusted a -6 million yen… - [Visa Procedure Details: Refusals, Appeals, Consultations, and Fees](https://memocore.ai/memos/6a5f646863d783ad68709514.md) — Visa refusal hearings, office-to-office variance, appeals, consultation tactics, the 2021 Tokyo High Court precedent, and the 2-month 特例期間 special period. - [Business cards, cold outreach, and practical tools](https://memocore.ai/memos/6a5f646563d783ad68709512.md) — Business cards remain culturally important and are cheap to order via raksul.com; cold emails rarely work in Japan, with phone calls, personal connections (nemawashi), and trade shows preferred; for… - [Practical cases and organizational details related to taxes — overview](https://memocore.ai/memos/6a5f646063d783ad68709510.md) — Overview: practical organizational details at the intersection of taxes, visas, and everyday business operation in Japan. - [Tax portals, calculators, and reference guides](https://memocore.ai/memos/6a5f645c63d783ad6870950e.md) — e-Tax and eLTAX are the national and municipal filing portals; a set of free calculators (japantaxcalculator. - [Telecom, POS systems, and online payment acceptance for business](https://memocore.ai/memos/6a5f645163d783ad6870950a.md) — Twilio requires a physical office for geographic phone numbers, with GTN and clocall.jp as workarounds; Airregi and Square dominate offline POS, while Stripe (requiring the 特定商取引法 disclosure page) is… - [Cloud accounting services: Freee, freee HR, Yayoi, UR Cloud, and Misoca](https://memocore.ai/memos/6a5f644b63d783ad68709508.md) — Freee is the most popular cloud accounting service (base plan around 40,000 yen/year, with a separate paid e-filing subscription); its HR/payroll module freee人事労務 is a distinct paid add-on; and… - [Naturalization (帰化, Kika): Path to Japanese Citizenship](https://memocore.ai/memos/6a5f644563d783ad68709506.md) — Naturalization needs 10 years of residence (or ~5 via HSFP) and giving up other citizenships; it is markedly harder for entrepreneurs than for employees. - [Withholding tax by consultant type, and how zeirishi opinions can diverge](https://memocore.ai/memos/6a5f644163d783ad68709504.md) — Withholding tax applies to bengoshi and zeirishi fees but not to gyoseishoshi or shihoshoshi fees; since opinions among tax professionals can genuinely differ, important questions are worth… - [Government support programs, loans, grants, and networking spaces](https://memocore.ai/memos/6a5f643b63d783ad68709502.md) — JETRO runs 50+ free programs a year to help Japanese startups expand abroad, and networking options include X-Hub Tokyo, Tokyo Innovation Base, and the Kyoto-based Phoenixi incubator; JFC (a state… - [The cost of hiring a tax accountant (zeirishi)](https://memocore.ai/memos/6a5f643b63d783ad68709500.md) — Zeirishi consultations run about 30,000 yen/hour, with full annual support costing 200,000-300,000 yen for a sole proprietor or a monthly-contract-plus-annual-filing setup for small companies;… - [PR: Tax Compliance, Spouse Scrutiny, Revocation Risk, and Reapplication After Refusal](https://memocore.ai/memos/6a5f643b63d783ad687094fe.md) — PR scrutiny covers strict tax/pension timeliness, the spouse's record, revocation risk for tax evasion, and the process for reapplying after a refusal. - [Tax consultants, accounting services, and calculators — overview](https://memocore.ai/memos/6a5f643263d783ad687094fc.md) — Overview: what tax consultants cost in Japan, and which accounting services and calculators are commonly used. - [PR Eligibility: HSFP/J-Skip Fast Track, Visa-Duration Rules, the BM-Visa Ban, and the Contribution Criterion](https://memocore.ai/memos/6a5f643263d783ad687094fa.md) — PR fast tracks include HSFP points and J-Skip; BM-visa holders are now banned from applying, 1-year visas never qualify, and a contribution-based route exists. - [Real audit cases and the trust-based filing baseline](https://memocore.ai/memos/6a5f642e63d783ad687094f8.md) — Real audit cases ranged from a 300,000 yen additional payment after checking time cards and cash balances, to an 85 million yen settlement (tax, penalty, and 5 years of delinquent charges) after an… - [PR Processing Times, Priority Order, and Approval-Rate Statistics](https://memocore.ai/memos/6a5f642763d783ad687094f4.md) — PR processing can take up to 2 years in Tokyo; regional offices are faster, approval order favors renewals and new visas over PR, and approval rates are estimated near 50%. - [What tax auditors check, common violations, and the cost of accountant support](https://memocore.ai/memos/6a5f642263d783ad687094f2.md) — Auditors can pull ATM camera footage to check large cash transfers, and commonly find unjustified restaurant/taxi expenses, missed or misdated income, and duplicated expenses; hiring a zeirishi to… - [Permanent Residence (永住, PR) in Japan: Overview](https://memocore.ai/memos/6a5f642263d783ad687094f0.md) — PR processing times reached 1.5-2 years by 2025, and since October 2025 BM-visa holders are barred from applying for PR until new reform requirements are met. - [Consumption Tax, Domains, Document Retention, and Address Changes — Overview](https://memocore.ai/memos/6a5f642163d783ad687094ee.md) — Miscellaneous but important administrative topics: the consumption-tax threshold and invoice system, .co. - [Telegram Community Network, Language Schools and Miscellaneous Notes](https://memocore.ai/memos/6a5f642163d783ad687094ec.md) — The Telegram community network around the Japan Business chat, language schools, and a few miscellaneous notes and reference items. - [Audit probability, red flags, and the audit process](https://memocore.ai/memos/6a5f641a63d783ad687094ea.md) — Sole proprietors face roughly a 1-in-100-to-200 audit chance, with red flags including income near 10 million yen, sharp profit swings, and filing without a zeirishi; audits usually last 1-2 days and… - [Short-Term Business and Tourist Multiple-Entry Visas: the 180-Day Limit](https://memocore.ai/memos/6a5f641663d783ad687094e8.md) — Short-term business/tourist multi-entry visas cap at 180 days/year; the Russian-citizen multi-entry visa was suspended under the Eight-Point Cooperation Plan. - [Tech/Startup Meetup Communities, Conferences, Event Platforms and Business News](https://memocore.ai/memos/6a5f641163d783ad687094e6.md) — IT/startup meetup communities (TokyoDev, Tokyo AI), major conferences, event-discovery platforms and business/political news sources. - [Tax audit (zeimu chosa) — overview](https://memocore.ai/memos/6a5f641163d783ad687094e4.md) — Overview: how a tax audit works in Japan, who gets audited, red flags, and typical outcomes. - [Artist, Journalist, Religious, SSW, ITPEC, and Local-University-Graduate Visas](https://memocore.ai/memos/6a5f640f63d783ad687094e2.md) — Covers Artist, Journalist (報道), Religious (宗教), SSW/Tokutei Gino, ITPEC, and local-university-graduate visa statuses. - [Specific Licenses and Regulated Business Fields — Overview](https://memocore.ai/memos/6a5f640e63d783ad687094e0.md) — Licenses required beyond ordinary company registration for real estate, Airbnb, used-goods trading, the beauty industry, telecom/chat services, trademarks, private security, social welfare business,… - [Cross-border contracting: permanent establishment, withholding, foreign salary, invoices, and currency conversion](https://memocore.ai/memos/6a5f640c63d783ad687094de.md) — A foreign company without a Japan presence likely avoids creating a permanent establishment by hiring only local freelancers; salary from an unregistered foreign employer is booked as miscellaneous… - [Recruiting channels and hiring foreign employees](https://memocore.ai/memos/6a5f640a63d783ad687094dc.md) — Hello Work and TOSBEC offer free hiring support; Timee is the go-to platform for short-term gig work; recruitment agencies typically charge about 30%, so personal networks, topical chats, and… - [Cultural Activities, Designated Activities, Evacuee Status, and Angel Investor Visas](https://memocore.ai/memos/6a5f640663d783ad687094da.md) — Covers the Cultural Activities, Designated Activities (~$200-300k), Ukraine evacuee, Antler multi-entry, and Angel Investor (100M yen) visa statuses. - [Remittances to Japan: taxation, origin checks, gift schemes, CRS, and Russia transfer restrictions](https://memocore.ai/memos/6a5f640063d783ad687094d8.md) — Remittances into Japan are taxed on the underlying income regardless of structuring (capital contributions included), large transfers face origin scrutiny that scales with size, gift-deed workarounds… - [Industry Associations, the Foreign Press Club and Specialized Support Organizations](https://memocore.ai/memos/6a5f63fe63d783ad687094d6.md) — Industry associations (JEPA, Doyukai), the Foreign Press Club (FCCJ) and specialized organizations supporting women entrepreneurs and internships. - [Niche and Special Visa Statuses Relevant to Business](https://memocore.ai/memos/6a5f63fc63d783ad687094d4.md) — Overview of niche visa statuses relevant to business: artist, journalist, religious activity, SSW, and short-term business visas. - [Director Compensation, Loans, and Liability — Overview](https://memocore.ai/memos/6a5f63fb63d783ad687094d2.md) — Financial and legal aspects of being a director of a Japanese company: loans, expense reimbursement, the 役員社宅 housing scheme, bonuses versus dividends, personal liability and D&O insurance, and real… - [Freelance Law, Business Succession, Open Questions, and Networking](https://memocore.ai/memos/6a5f63fa63d783ad687094d0.md) — Japan's small-business succession crisis, the new freelance-protection law effective November 2024, several unresolved legal questions on exports and Stripe/Steam agency arrangements, and networking… - [Payroll tools, wage calculators, and time-tracking](https://memocore.ai/memos/6a5f63f863d783ad687094ce.md) — Payroll deduction and individual tax calculators are available at htm.co.jp and kaikei7.com; King of Time (300 yen/employee/month) is the recommended time-tracking tool, and printing payslips is… - [Dependent Visa (依存): Business Activity Rules, Income Thresholds, and Director Eligibility](https://memocore.ai/memos/6a5f63f863d783ad687094cc.md) — Business rights on a dependent visa hinge on the principal holder's status, from no restrictions for spouses of citizens/PR to 28-40 hour caps, income thresholds, and disputed director eligibility. - [NPOs, Chambers of Commerce and Foreign Business Councils](https://memocore.ai/memos/6a5f63f563d783ad687094ca.md) — jnpoc.ne.jp for NPO information, Business In Japan (BIJ) community events, prefectural chambers of commerce, EBC and ACCJ for advocacy. - [Foreign companies, offshore dividends, non-permanent resident status, and US LLCs](https://memocore.ai/memos/6a5f63f063d783ad687094c8.md) — Owning a low-tax foreign company can create Japanese tax obligations even without remitting funds (CFC rules, roughly a 50% ownership threshold); non-permanent residents get relief on pre-arrival… - [Student Visa Strategy: Attendance, Dependent Sponsorship, Timing, and Income Thresholds](https://memocore.ai/memos/6a5f63ef63d783ad687094c6.md) — Attendance above 80%, dependent-sponsorship eligibility by school type, BM-transition timing, and the 1.3 million yen pension threshold shape student-visa strategy. - [Expat Product Businesses and Visa-Positioning Case Examples](https://memocore.ai/memos/6a5f63ec63d783ad687094c4.md) — Examples of expat-run product businesses in Japan, and a case of positioning a business as innovative for a startup visa. - [Hiring Staff and Labor Law — Basic Rules for a New Company](https://memocore.ai/memos/6a5f63eb63d783ad687094c2.md) — Basic hiring rules for a new company in Japan: Hello Work registration, mandatory documents, the 業務委託 contractor form and its implications for the business visa, and tax treatment of commuting… - [Employment status, wages, and social insurance requirements](https://memocore.ai/memos/6a5f63ea63d783ad687094c0.md) — Employment status for a BM visa must be full-time seishain, not baito or a contractor (30+ hours/week per unofficial guidance); Tokyo's minimum wage was about 180,000-200,000 yen/month as of… - [Business Real Estate and Political Risk](https://memocore.ai/memos/6a5f63e763d783ad687094be.md) — Buying housing through a company for a director's own use carries misuse-of-funds risk, investment mortgages and Airbnb-style rentals face separate hurdles, and the rise of the Sanseito party raises… - [International and cross-border taxation — overview](https://memocore.ai/memos/6a5f63e663d783ad687094bc.md) — Overview: how foreign companies, income, and transfers of Japan residents are taxed — CFC rules, remittance, CRS, and related rules. - [Senior-Mentor Networking, Marketing Agencies and Translators](https://memocore.ai/memos/6a5f63e463d783ad687094ba.md) — Services for renting senior Japanese mentors for networking, AI-MVP and medtech tools, marketing agencies, and translator contacts. - [Student Visa Work Permits and Business Restrictions: Blanket vs Individual Permits, Hiring, and Company Registration](https://memocore.ai/memos/6a5f63e463d783ad687094b8.md) — Student visa work permits range from the 28-hour blanket permit to a harder individual permit, with strict limits on hiring, banking, and serving as a paid director. - [Corporate Cards and Auxiliary Business Services — Overview](https://memocore.ai/memos/6a5f63e063d783ad687094b6.md) — Corporate credit/debit card options for new companies (freee, SBI, GMO Aozora, Amex, Up-sider), the recurring problem of long names being truncated in Japanese forms, and auxiliary services like Odoo… - [Investments, stock capital gains, currency conversion method, and exiting the business](https://memocore.ai/memos/6a5f63e063d783ad687094b4.md) — Stock capital gains are taxed at a flat 20.315%, NISA exempts gains after a 5-year hold, and TTB/TTS is usually a more favorable currency-conversion choice than TTM if applied consistently; selling a… - [Neighborhood Associations, Vendor Risk, and Grants](https://memocore.ai/memos/6a5f63dc63d783ad687094b2.md) — Neighborhood association dues are legally optional but socially expected, especially for businesses; an outsourced accountant's sudden disappearance and hosting-provider blocks are real operational… - [Student Visa: Work Permits, Business Restrictions, and Path to a Business Visa](https://memocore.ai/memos/6a5f63dc63d783ad687094b0.md) — A student visa allows up to 28 hours/week of part-time work and running a sole proprietorship or registering a company, but not a salaried director role. - [Service Marketplaces and Freelance Platforms](https://memocore.ai/memos/6a5f63dc63d783ad687094ae.md) — Service marketplaces (meetsmore, Mitsumoa) and freelance platforms (Lancers, Socious.io) with differing commission structures. - [取次 (Toritsugi) System, COE Timelines, JLPT N2, and Post-Termination Rules](https://memocore.ai/memos/6a5f63d963d783ad687094ac.md) — Covers the 取次 filing-agent system, wide COE processing-time variation, the April 2026 JLPT N2 requirement and its exceptions, post-termination grace rules, and HR agency fee norms. - [Digital government services: e-Tax, GBizID, My Number, and post-registration company documents](https://memocore.ai/memos/6a5f63d863d783ad687094aa.md) — e-Tax has known quirks (a blank-page bug fixed by switching to Japanese, old-format XML responses needing a legacy browser); GBizID and My Number registrations frequently break over name-spelling… - [Cryptocurrency taxation for individuals and businesses](https://memocore.ai/memos/6a5f63d763d783ad687094a8.md) — Individual crypto income is taxed progressively up to about 55% (versus a flat 20.315% on stocks), though designated accounts on Japanese exchanges now get a separate 20% rate; corporate crypto… - [International Payments: SWIFT at SBI/SMBC/Prestia, Wise Business, and Crypto Exchanges](https://memocore.ai/memos/6a5f63d563d783ad687094a6.md) — How to receive foreign-currency and SWIFT payments through SBI, SMBC, and Prestia, how Wise Business works and its limits, and using crypto exchanges like bitflyer for corporate activity. - [Business Services, Associations, Communities and Media for Japan — Overview](https://memocore.ai/memos/6a5f63d463d783ad687094a4.md) — Overview of business-service marketplaces, associations, and community/media resources for the IT and startup scene in Japan. - [Local Obligations, Grants, and Other Business Topics in Japan — Overview](https://memocore.ai/memos/6a5f63cf63d783ad687094a2.md) — Overview of local obligations, grants, real estate, and other practical legal topics for business in Japan. - [Dividends vs salary: effective tax rates, the dividend credit, and differing opinions](https://memocore.ai/memos/6a5f63ce63d783ad687094a0.md) — Dividends from one's own company carry an effective rate around 44% once corporate tax is factored in, versus salary's progressive-tax-and-social-insurance structure; opinions on which is more… - [Account-Opening Experience: SBI, GMO, SMBC Trunk, PayPay, Yokohama, and General Advice](https://memocore.ai/memos/6a5f63cd63d783ad6870949e.md) — Real experience opening business bank accounts with SBI, GMO Aozora, SMBC Trunk, PayPay Bank, and Bank of Yokohama, plus general advice on demonstrating business activity before applying. - [Free/Low-Cost Coworking Spaces, Labs and Commercial Real Estate for Offices](https://memocore.ai/memos/6a5f63cc63d783ad6870949c.md) — Free coworking spaces and labs (Tokyo Innovation Base, Kernel), plus commercial real-estate platforms and visa-friendly office rentals. - [Official Resources, the Hanko, and the Name-Writing Problem](https://memocore.ai/memos/6a5f63cb63d783ad6870949a.md) — Useful official resources for checking Japanese law and company registrations, the lasting significance of the hanko seal, and the systemic problem of mismatched Latin/katakana name spellings that… - [Hiring a Foreign Employee: General Requirements and Procedures](https://memocore.ai/memos/6a5f63c763d783ad68709498.md) — Immigration has no fixed formal requirements for a company hiring a foreign employee — each case is evaluated individually. - [Types and use of seals for business in Japan](https://memocore.ai/memos/6a5f63c363d783ad68709495.md) — A bank seal (銀行印) and a card seal (認印) are physically different and must not be mixed up; sole proprietors, unlike companies, don't need to register a seal (実印); a company seal is separately required… - [EOR and Branch Office Paths: Licensing, Pricing, and Risk Details](https://memocore.ai/memos/6a5f63c363d783ad68709494.md) — Detailed EOR licensing and pricing (Deel, Remote, RemoFirst), self-hire and CFC risks, and branch-office specifics including a real Hong Kong-owner case and red flags for single-person branches. - [Special income types — dividends, crypto, investments, and business sale](https://memocore.ai/memos/6a5f63c363d783ad68709492.md) — Overview: special tax rules for dividends, cryptocurrency, investments, and selling a business in Japan. - [Business Bank Accounts — Overview](https://memocore.ai/memos/6a5f63c063d783ad68709490.md) — Opening a corporate bank account in Japan as a foreign entrepreneur: experience with specific banks. - [Owner's personal spending on behalf of the company, expenses through a subcontractor, and personal deductions](https://memocore.ai/memos/6a5f63bf63d783ad6870948e.md) — The owner's personal spending on company needs is booked as a debt the company owes back; expenses forwarded to a documented subcontractor abroad are not taxed as the sole proprietor's income; and up… - [Legal System, Practitioner Types, and Consultation Practices](https://memocore.ai/memos/6a5f63bd63d783ad6870948c.md) — Japan's mixed legal system, the distinction between a gyoseishoshi and a bengoshi, typical consultation prices, and the value of getting verbal advice in writing, plus JETRO's free consulting lawyers… - [Accountant and outsourced-accounting pricing and options](https://memocore.ai/memos/6a5f63bd63d783ad6870948a.md) — Accountant pricing runs roughly 15,000-33,000 yen/month plus a separate 80,000-300,000 yen annual filing fee (higher for a company than a sole proprietor); freelancers can be found through freee's… - [Subsidies and Government Support — Overview](https://memocore.ai/memos/6a5f63bd63d783ad68709488.md) — Overview of regional and national programs supporting new businesses in Japan: registration discounts, preferential lending, municipal subsidies by district, and startup accelerators and incubators. - [Accelerators, VC Funds and Investor Networking Tools](https://memocore.ai/memos/6a5f63bc63d783ad68709486.md) — Antler Japan and other accelerators/funds, an equity-split calculator, and podcasts/reports on Japan's smaller venture market. - [Depreciating equipment, software, and other assets](https://memocore.ai/memos/6a5f63b763d783ad68709484.md) — Equipment, vehicles and software are depreciated rather than expensed all at once, with specific thresholds (300,000 / 200,000 / 100,000 yen) governing how software is written off; the annual… - [Tokyo and Regional Startup Support Programs, and the National Startup Visa](https://memocore.ai/memos/6a5f63b463d783ad68709482.md) — Tokyo startup programs (Shibuya Startup Support, Invest Tokyo, TOSBEC), regional programs across Japan, and the January 2025 national startup visa. - [Accounting tools, filing deadlines, invoices, and receipt requirements](https://memocore.ai/memos/6a5f63b363d783ad68709480.md) — Beyond freee and MoneyForward, options include Yayoi (favored by local accountants), Misoca for free invoicing, and GnuCash; documents must be kept 5-10 years depending on the source, the annual… - [Alternative Paths to a Work Visa: Employer of Record (EOR) and Foreign Branch Offices](https://memocore.ai/memos/6a5f63b163d783ad6870947e.md) — Founders who cannot meet full BM requirements can pursue a work visa via an EOR provider or by opening a Japanese branch office and hiring themselves. - [Working with Lawyers and Consultants in Japan — Overview](https://memocore.ai/memos/6a5f63ae63d783ad6870947c.md) — Overview of working with lawyers and consultants in Japan: types of specialists, consultation pricing, and useful resources. - [Expense limits, over-claiming audit risk, and meal expense rules](https://memocore.ai/memos/6a5f63ad63d783ad6870947a.md) — There is no formal cap on business expenses (the fixed 650,000/550,000/100,000 yen deduction stacks on top), but over-claiming — especially meals and personal purchases as expenses — raises audit… - [Foreign Jurisdictions as an Alternative or Complement — Overview](https://memocore.ai/memos/6a5f63ac63d783ad68709478.md) — Alternatives and complements to Japanese registration: setting up abroad with a Japanese branch, requirements for foreign-company representatives, and why fully remote registration in Japan without… - [EoR Schemes, Nominal Directors, Refugee Visas, and Detention](https://memocore.ai/memos/6a5f63aa63d783ad68709476.md) — EoR schemes (Deel, Remote) for work visas sit in a legal gray area with specific fees, nominal directors and branch structures carry real risk, and unverified data suggests foreign-founded businesses… - [Home office deductions and employer-provided housing as a fringe benefit](https://memocore.ai/memos/6a5f63a763d783ad68709474.md) — Home office costs are deductible pro-rata to business use (mortgage interest, depreciation, land tax, utilities around 50%); employer-provided housing is a taxable fringe benefit unless structured as… - [National Support Portals and Sector-Specific Grants](https://memocore.ai/memos/6a5f63a663d783ad68709472.md) — Nationwide support portals (J-Net21, SMRJ, smart-hojokin, JETRO) and sector-specific grant programs for startups. - [HSP Status: Points, Tracks, and the PR Path](https://memocore.ai/memos/6a5f63a163d783ad68709470.md) — HSP points examples, the age-neutral management track, why HSP-BM is not a separate visa, salary-location rules, and why HSP is considered the fastest reliable route to PR. - [Liquidation and Closing a Company — Overview](https://memocore.ai/memos/6a5f639d63d783ad6870946e.md) — Formal liquidation procedure for a KK, the real-world timeline and pain points (especially with neobanks), and how a company's status is legally independent of a director's visa status. - [Business expense deductions (keihi) — overview](https://memocore.ai/memos/6a5f639a63d783ad6870946c.md) — Overview: which business expenses can be deducted in Japan and what to watch for (keihi). - [BM-Visa Reform Arguments, Statistics, and Officer Practice](https://memocore.ai/memos/6a5f639a63d783ad6870946a.md) — Arguments submitted against tightening BM-visa rules, holder statistics showing Chinese nationals as the largest group, the non-retroactive transition period, immigration's reluctance to approve… - [Startup Support Programs, Investors, Coworking and Commercial Real Estate — Overview](https://memocore.ai/memos/6a5f639963d783ad68709468.md) — Overview of Japan's government startup-support programs by region, investors/accelerators, coworking spaces and office real estate. - [Company resident tax, year-end payroll reports, the new 2026 levy, and payment methods](https://memocore.ai/memos/6a5f639763d783ad68709466.md) — Small companies can move resident tax filing to a semi-annual schedule; the annual kyuyo shiharai hokokusho and several January 31 corporate reports have specific deadlines and thresholds; and from… - [High Skilled Professional (HSP, 高度専門職) Status: Overview](https://memocore.ai/memos/6a5f639563d783ad68709464.md) — HSP is a points-based status with work, research, and management tracks, issued for 5 years and offering an accelerated path to permanent residency. - [Known freee issues and features](https://memocore.ai/memos/6a5f639563d783ad68709462.md) — freee has a slow, fragmented interface with three unsynchronized posting tools and no way to restore a backup once data is wiped, but it does support tracking director-paid expenses, reverse-charge… - [Accounting Software, Payroll Reporting and HR/Employer-of-Record Services](https://memocore.ai/memos/6a5f639563d783ad68709460.md) — freee, Yayoi and UR Cloud for accounting and bookkeeping; Hellowork and Deel/Remote for hiring and payroll; plus business phone services. - [Buying an Existing Company (Shelf Company) — Overview](https://memocore.ai/memos/6a5f639163d783ad6870945e.md) — Buying an already-registered company in Japan (shelf company): legal transfer procedures, pros and cons, conflicting opinions on the market, and the absence of a central public financial registry. - [Signs of BM Reclassification, Risk-Mitigation Practices, and Contract Requirements](https://memocore.ai/memos/6a5f639063d783ad6870945c.md) — Ownership stake, headcount, and board membership push a visa toward BM; risk can be managed with non-voting shares, no board, explicit engineering duties, or a long-term 業務委託 contract. - [Nominal Business Risk and the Legal Nature of the BM Visa](https://memocore.ai/memos/6a5f638963d783ad6870945a.md) — A mismatch between actual business activity and BM-visa status is a serious risk; the BM visa is formally not an investment visa, and the 2025 reform's public-comment process confirmed sole… - [International Transfers, Foreign Banking Alternatives and Corporate Cards](https://memocore.ai/memos/6a5f638763d783ad68709458.md) — Foreign banking alternatives (GigaBank, Mercury, doola.com), international transfer tools (Wise, Revolut, COTRA) and corporate cards/payments. - [Bookkeeping model and freee plans](https://memocore.ai/memos/6a5f638763d783ad68709456.md) — Most people keep the books themselves in freee/MoneyForward with periodic zeirishi review; freee's free tier only works for a sole proprietor with no expenses, a company needs a paid plan, and the… - [Insurance status changes: becoming a director, the 28-hour dependent permit, and a spouse's dependent limits](https://memocore.ai/memos/6a5f638763d783ad68709454.md) — Becoming a director means deregistering from national health insurance and getting a refund of the overpayment; a spouse's insurance dependent status is effectively lost the moment a… - [Directorship Risk on a Work Visa: Overview](https://memocore.ai/memos/6a5f638563d783ad68709452.md) — Being a shareholder and employee on a work visa is legal if you genuinely act as an employee, not a director — otherwise there is a risk of BM reclassification. - [Registering a Company via freee, Moneyforward, and Similar Services — Overview](https://memocore.ai/memos/6a5f638463d783ad68709450.md) — How freee and similar services help prepare (but not file) company registration documents, known issues with katakana names and digital signatures, and free alternatives like TOSBEC and JETRO. - [Side-Job Rules on a Work Visa: Directorships, Sole Proprietorships, and Income Limits](https://memocore.ai/memos/6a5f638163d783ad6870944e.md) — Side-jobbing on a work visa is legally protected but murky in practice: sole-proprietor registration, income limits, and employer visibility all sit in gray areas, with HSP rules differing by track. - [Startup-Friendly Local Banks and Major Banks for Foreign Exchange](https://memocore.ai/memos/6a5f637b63d783ad6870944a.md) — SMBC Trunk, Sumishin SBI, PayPay Bank, Mizuho and MUFG for business accounts and FX operations, plus a transfer-suffix reference guide. - [Visa, Immigration, and Business-Manager Status Risks — Overview](https://memocore.ai/memos/6a5f637963d783ad68709448.md) — Overview of visa and immigration risks for business owners in Japan: nominal-business risk, the 2025 BM-visa reform, and officer practice. - [Office leasing administration, guarantors, and niche uses](https://memocore.ai/memos/6a5f637963d783ad68709446.md) — An office lease almost always needs a guarantee company (GTN is the common option); short-term (1-2 month) housing rental for founders is an underserved niche, while Airbnb/Minpaku has been tightly… - [Cost and Timeline of Registration — Summary](https://memocore.ai/memos/6a5f637763d783ad68709444.md) — Summary of company registration cost and timing in Japan: DIY breakdowns for GK and KK, municipal-course discounts, lawyer and turnkey-agency pricing, and the minimum annual tax even at a loss. - [Registering for pension and labor insurance, and periodic filings](https://memocore.ai/memos/6a5f637663d783ad68709442.md) — Pension registration is due within 90 days of incorporation; labor insurance and social/labor filings are due by July 10 annually; small companies can pay withholding tax twice a year (July 10 and… - [Work Visas and Side Jobs (副業): Overview](https://memocore.ai/memos/6a5f637363d783ad68709440.md) — Work-visa holders legally have some right to side-job (副業) in their free time, but sole-proprietorship registration and extra income remain a gray area. - [Day-to-Day Account Operations and Currency Control](https://memocore.ai/memos/6a5f636f63d783ad6870943e.md) — Practical day-to-day banking issues in Japan: scrutiny of family transfers, account closure rules tied to visa expiry, technical katakana and branch-transfer limits, capital-handling obligations, and… - [Banking, Accounting and HR Services for Business in Japan — Overview](https://memocore.ai/memos/6a5f636e63d783ad6870943c.md) — Overview of banks, fintech services, accounting software and HR/payroll services for business in Japan. - [Boosting Startup Visa Approval Odds: Grants, Affiliations, and Benchmarks](https://memocore.ai/memos/6a5f636c63d783ad6870943a.md) — Approval odds improve with an OIST fellowship, brand/university affiliation, top-university graduate status, municipal capital exceptions, and a ~10M yen revenue benchmark. - [Notaries, Reference Directories, inoshi.cc and MIPRO's Official Guides](https://memocore.ai/memos/6a5f636b63d783ad68709438.md) — Notary directory, reference wikis, inoshi.cc's incorporation/tax guides, and MIPRO's official English guides to setting up a business. - [Social insurance rate, cost structure, minimization, and threshold effects](https://memocore.ai/memos/6a5f636a63d783ad68709436.md) — Social insurance runs about 14.67% of salary split between employer and employee, is owed even when the business is loss-making, and has sharp threshold ('band') effects — a salary just above a band… - [Office search, alternatives, and Business Manager visa requirements](https://memocore.ai/memos/6a5f636663d783ad68709432.md) — Office search in Tokyo mostly runs through able.co.jp, house.goo.ne.jp, athome.co.jp, and suumo.jp (with the 事務所利用可 filter); ordinary residential property can work as an office with landlord consent,… - [Social insurance and director/employee payroll — overview](https://memocore.ai/memos/6a5f636163d783ad68709430.md) — Overview: social and pension contributions in Japan, director salary, payroll rules, and related reports. - [Wise and Broker Payment Risks](https://memocore.ai/memos/6a5f635e63d783ad6870942e.md) — Wise regularly blocks Russian-passport holders and restricts service on Russian IPs, with strict payout and storage limits; large transfers, unexplained reversals, and broker-related sanctions… - [Transition Paths Into the Startup Visa: From Student Status and via the 4-Month BM Visa](https://memocore.ai/memos/6a5f635c63d783ad6870942c.md) — Students typically move into business via the startup visa rather than BM directly; the 4-month BM visa offers an even faster, office-free entry route for business preparation. - [Cross-border consumption tax issues: reverse charge, export invoices, withholding, freelancer payments, reimbursable expenses, and Stripe](https://memocore.ai/memos/6a5f635b63d783ad6870942a.md) — Cross-border payments bring several distinct mechanisms: reverse charge on foreign digital services, 0% VAT on export B2B invoices, separate withholding vs consumption tax rules, mandatory 2025… - [Personal Contacts: Visa Specialists, Accountants and Tax Advisors](https://memocore.ai/memos/6a5f635b63d783ad68709428.md) — Personal contacts for administrative scriveners, accountants and tax advisors, plus reference pricing for their services. - [SWIFT problems, cash, crypto, and other transfer methods](https://memocore.ai/memos/6a5f635563d783ad68709426.md) — Direct SWIFT into Japanese banks is prone to freezes and blacklist-triggered blocks, with routing through Wise to a personal/Yucho account as the common workaround; SWIFT from Russia barely works for… - [Banking Success Strategies and Diversification](https://memocore.ai/memos/6a5f635363d783ad68709423.md) — Successful tactics for opening or unfreezing Japanese bank accounts — polite escalation, larger document packages, careful wording, and diversifying across banks — plus Payoneer as an independent but… - [Turnkey Visa and Company-Registration Consultancies](https://memocore.ai/memos/6a5f635263d783ad68709421.md) — Acroseed and TOSBEC as major turnkey visa/registration consultancies, plus several other firms mentioned without personal endorsement. - [VAT refund mechanics: how it works, accounting treatment, exporters, and audit risk](https://memocore.ai/memos/6a5f635163d783ad6870941f.md) — VAT refunds work by reclaiming tax paid on purchases when selling abroad; a refund counts as other income (not profit) but still raises the taxable base; it mainly benefits exporters, comes with a… - [Electronic Filing and Digital Signature — Overview](https://memocore.ai/memos/6a5f635063d783ad6870941d.md) — Electronic filing for company registration and the digital signature via My Number Card: methods, the e-Tax/e-Gov/gBizID systems, known issues, and practical tips for PDF tax forms. - [Startup Visa Eligibility, Capital, and Business Plan Requirements](https://memocore.ai/memos/6a5f634a63d783ad6870941b.md) — The startup visa needs no capital in Japan, is open from student/tourist status, and its business plan should cover exit strategy, competitors, and equipment depreciation. - [Banking Refusals and Discrimination](https://memocore.ai/memos/6a5f634663d783ad68709419.md) — Widespread, unexplained refusals of corporate bank accounts to foreign and Russia-linked applicants across major Japanese banks, plus legal discrimination against non-citizens and FEFTA-driven… - [Legal, Consulting and Business-Setup Guides for Japan — Overview](https://memocore.ai/memos/6a5f634663d783ad68709417.md) — Overview of consulting firms, lawyers and reference tools for visas and business registration in Japan. - [When invoice registration matters, its added accounting cost, and the historical vending-machine scheme](https://memocore.ai/memos/6a5f634563d783ad68709415.md) — Invoice registration mostly matters for B2C businesses and dealings with domestic counterparties; registering as taxable raises accounting fees noticeably, and a modern echo of the old… - [Foreign-currency accounts and Wise for business in Japan](https://memocore.ai/memos/6a5f634563d783ad68709413.md) — SWIFT is off by default on corporate accounts and requires a separate paid application; Wise is the common workaround for receiving transfers, capped at a 1-million-yen holding limit (extendable to… - [BM Visa Reform in the Media, Legal Commentary and Business-Plan Template](https://memocore.ai/memos/6a5f634163d783ad68709411.md) — News coverage, legal commentary and reference materials on the 2025-2026 Business Manager visa reform, plus a business-plan template. - [Approval Statistics, Processing Times, and Rejection Patterns](https://memocore.ai/memos/6a5f633f63d783ad6870940f.md) — Tokyo has issued about 400 startup visas since 2015, Osaka 36, Kyoto about 23; processing officially takes 2 months but can run to 9-10 months, and rejections may come unexplained. - [The Five Methods and the Procedure, Cost, and Timeline](https://memocore.ai/memos/6a5f633a63d783ad6870940d.md) — The five formal methods of raising a KK's capital in detail, plus the practical procedure, cost (0.7% of the increase, minimum 30,000 yen), and processing timelines. - [The qualified invoice system: T-numbers and transitional relief](https://memocore.ai/memos/6a5f633963d783ad6870940b.md) — The qualified invoice system, effective autumn 2023, requires a T-number and itemized VAT on invoices; registration is optional for most sole proprietors, and transitional relief lets first-time… - [METI vs NSSZ Programs, City Options, and Interview Languages](https://memocore.ai/memos/6a5f633763d783ad68709409.md) — Startup visas run under METI (up to 12 months) or NSSZ/Cabinet Office (6 months, full BM status) across city programs from Shibuya to Mie, with varying competitiveness and interview languages. - [Corporate account — other banks and alternatives](https://memocore.ai/memos/6a5f633663d783ad68709407.md) — GMO Aozora is reputedly gaijin-friendly but issues real refusals and caps free monthly transfers at 20; Yucho can open a no-frills corporate account but limits incoming SWIFT to about 1 million… - [Consumption tax rate and exemption thresholds](https://memocore.ai/memos/6a5f633363d783ad68709405.md) — Japan's consumption tax is 10%, with an exemption up to 10 million yen turnover (or salary total) in the base period; capital reaching 10 million yen kills the exemption automatically, and new… - [MOFA/Embassy Information, Unofficial Visa Trackers and the Public Comment Portal on BM Visa Reform](https://memocore.ai/memos/6a5f633363d783ad68709403.md) — MOFA/embassy visa information, unofficial visa trackers, official law translations, and the public-comment portal for BM visa reform. - [Ways to Increase Capital (増資) for a KK](https://memocore.ai/memos/6a5f632f63d783ad68709401.md) — Five formal ways to raise capital (増資) for a KK, from issuing shares for cash to converting debt into shares. - [Banking and International Payments for Foreign-Owned Businesses in Japan](https://memocore.ai/memos/6a5f632d63d783ad687093ff.md) — Overview of the systemic problem of bank refusals for foreign entrepreneurs in Japan, along with successful workarounds, payment-service risks, and day-to-day account operations. - [Director Loans, the 10 Million Yen Threshold, and Capital Statistics](https://memocore.ai/memos/6a5f632a63d783ad687093fd.md) — A director's interest-free loan as a legal way to show company funds, why self-loans to fake capital top-ups fail, and how crossing the 10 million yen capital threshold changes tax burden, plus… - [Startup Visa Programs (City and Prefecture): How They Work](https://memocore.ai/memos/6a5f632963d783ad687093fb.md) — The startup visa is a temporary 6-12 month status letting founders prepare a business in Japan without meeting full BM requirements, applied for via JETRO under METI or NSSZ programs. - [Consumption tax (VAT) and the qualified invoice system — overview](https://memocore.ai/memos/6a5f632863d783ad687093f9.md) — Overview: how consumption tax (VAT) works in Japan, exemptions, the invoice system, and tax refunds. - [Residence Status, Procedures, Permanent Residency and Immigration Policy Context](https://memocore.ai/memos/6a5f632763d783ad687093f7.md) — Residence-status index, permission to work outside one's visa category, PR contribution criteria and 2025 immigration policy context. - [Sanctions, Licensing, and Director Liability](https://memocore.ai/memos/6a5f632663d783ad687093f5.md) — Export-control and sanctions rules for Russia-linked trade, a director's personal liability when following a shareholder's instructions, mandatory industry licenses (alcohol, used cars, beauty,… - [Special corporate tax topics: proposed rate cuts, global minimum tax, inheritance tax, and the IT sector](https://memocore.ai/memos/6a5f632463d783ad687093f1.md) — A proposed 40% METI tax cut for strategic sectors (AI, semiconductors, space) had not passed as of late 2025; inheritance tax on a business can reach 55% of its value (with an SME exemption… - [Director Liability Insurance for International Transactions](https://memocore.ai/memos/6a5f632263d783ad687093ef.md) — A director is personally liable for international transactions — D&O liability insurance is recommended to reduce this exposure, along with documented approval processes for large transactions. - [Minimum Capital, the Visa Threshold, Deposit Rules, and Spending Capital](https://memocore.ai/memos/6a5f631f63d783ad687093ed.md) — Minimum statutory capital and the 5 million yen Business Manager visa threshold, how capital is deposited and proven to the Legal Affairs Bureau, and the rules for spending capital, allocating… - [Business Insurance in Japan — Overview](https://memocore.ai/memos/6a5f631e63d783ad687093eb.md) — Overview of limited community knowledge on business insurance in Japan: director liability insurance for international transactions. - [Immigration, Partnership, and Scam Litigation Cases](https://memocore.ai/memos/6a5f631e63d783ad687093e9.md) — Immigration litigation over a constitutional challenge and a subjective salary-based visa refusal, a co-owner profit dispute resolved through voting-rights negotiation, and several fraud schemes… - [Company Ownership, Capital Contribution, and Fund-Traceability Rules](https://memocore.ai/memos/6a5f631b63d783ad687093e7.md) — The BM visa attaches to a company (KK/GK) not an individual; capital rules are nationwide-uniform, and capital source must be traceable with no loans accepted. - [Company setup choices: fiscal year-end date, the 10 million yen capital threshold, and profit swings as an audit trigger](https://memocore.ai/memos/6a5f631b63d783ad687093e5.md) — Choosing a fiscal year-end away from the 3rd of a month avoids delays in tax certificates; capital often deliberately caps around 9-10 million yen to avoid higher taxes; and sharp profit swings —… - [Business Credit Cards, Capital as Reputation, and Bankruptcy Risk Context](https://memocore.ai/memos/6a5f631a63d783ad687093e3.md) — High fees and poor loyalty programs mark Japanese business credit cards; share capital signals credit trustworthiness; rising bankruptcies, including a major factoring collapse, show growing lending… - [Highly Skilled Professional Points, Industry Categories and Designated-Activity Visas](https://memocore.ai/memos/6a5f631963d783ad687093e1.md) — HSP visa points table, industry-category requirements for work visas, and the Designated Activities visa for top-university graduates. - [Statutory Capital — Overview](https://memocore.ai/memos/6a5f631363d783ad687093df.md) — Statutory capital of a Japanese company: formally as little as 1 yen, but 5 million yen is needed for the Business Manager visa; paid into the founder's personal account. - [Business Manager Visa Requirements and the 2025-2026 Capital Reform](https://memocore.ai/memos/6a5f631163d783ad687093dd.md) — Official Business Manager visa requirements and the 2025-2026 reform raising the minimum capital to 30 million yen. - [Business Lending in Japan — Overview](https://memocore.ai/memos/6a5f631063d783ad687093db.md) — Overview of limited community knowledge on business lending in Japan: credit cards, share capital, and the bankruptcy-risk context. - [What Stayed the Same After the 2025 BM Visa Reform](https://memocore.ai/memos/6a5f631063d783ad687093d9.md) — Several core BM visa principles survived the 2025 reform unchanged: company-based issuance, uniform nationwide capital rules, and capital traceability rules. - [Office Situations: Startup Programs, Home Offices, and Restaurant Real Estate](https://memocore.ai/memos/6a5f630e63d783ad687093d7.md) — Practical office situations beyond basic rental: the Shibuya Startup Program's flexible location rule, the tax-audit risk of leasing on a director's personal name, commercial-property search tips and… - [Personal account practicalities: name mismatches, zairyu renewal, blocking, brokerage, and credit cards](https://memocore.ai/memos/6a5f630e63d783ad687093d4.md) — A mismatch between the Latin-script name on the zairyu and the katakana name on file with a bank can be fixed via the 備考欄 of the jūminhyō; grace periods after zairyu expiry range from about 2 months… - [Corporate filing systems: e-Tax vs eLTAX, and practical eLTAX difficulties](https://memocore.ai/memos/6a5f630e63d783ad687093d3.md) — National corporate tax is filed through e-Tax, while regional and municipal company taxes go through the separate eLTAX system, which has real usability pitfalls — including a case where a filing… - [Regional Price Differences, Market Trends and Investment Case Studies](https://memocore.ai/memos/6a5f630d63d783ad687093d1.md) — Osaka offices cost more than Tokyo's while housing is cheaper; rents rose sharply in 2024-2025; suumo.jp helps gauge property yield, and one case combined a virtual and physical office. - [Pre-Reform Capital, Office, Duration, PR, and Experience Rules in Detail](https://memocore.ai/memos/6a5f630b63d783ad687093cf.md) — Pre-reform BM rules covered old capital/staff, office, duration, the PR trap, safe startup budgets, and 2022 application statistics dominated by Chinese applicants. - [Defamation, Export-Control, and Tax Enforcement Cases](https://memocore.ai/memos/6a5f630a63d783ad687093cd.md) — A defamation suit over a clinic review, real prison sentences for export-control and sanctions violations, and two tax-reassessment cases involving remote work and undocumented cash income. - [Corporate tax rates, Enterprise Tax, the minimum inhabitant tax, and taxes due at zero profit](https://memocore.ai/memos/6a5f630663d783ad687093cb.md) — Corporate tax runs about 15% up to 8 million yen profit and 23.2% above it, with total company burden estimated at 28-30%+; Enterprise Tax can reach 12. - [Renting Commercial and Residential Space: Process, Guarantors and Discrimination](https://memocore.ai/memos/6a5f630463d783ad687093c9.md) — Renting property in Japan takes months, almost always needs a guarantor, ties approval to a director's official salary, and often disadvantages foreigners — UR offers a non-discriminatory alternative. - [Visa and Immigration Resources for Japan — Overview](https://memocore.ai/memos/6a5f630263d783ad687093c7.md) — Overview of official and supporting resources on Japanese visas, centered on moj.go.jp/isa. - [Virtual vs. Physical Office Requirements and Rental Costs](https://memocore.ai/memos/6a5f630163d783ad687093c5.md) — Requirements and rental costs for both virtual offices (adequate for simple registration) and physical offices (required for the Business Manager visa), including apartments used as offices and… - [Court Cases, Penalties, and Legal Liability in Japan](https://memocore.ai/memos/6a5f62ff63d783ad687093c3.md) — Overview of court precedents, penalties, and practical legal-liability cases tied to business in Japan. - [BM Visa Rules Before the 2025 Reform (Historical Background)](https://memocore.ai/memos/6a5f62fe63d783ad687093c1.md) — Before the 16 October 2025 reform, the rule was 5 million yen in capital OR 2 staff members; this survives only for some renewals during the transition period. - [Personal bank account — bank-by-bank overview](https://memocore.ai/memos/6a5f62fe63d783ad687093bf.md) — Bank-by-bank rundown of personal accounts in Japan: PayPay Bank is fast and foreigner-friendly, Sony Bank and Prestia never open corporate accounts, MUFG depends heavily on the branch clerk, and… - [Tax Filing Procedures, Municipal Tax, Calculators and International Taxation](https://memocore.ai/memos/6a5f62fe63d783ad687093bd.md) — Filing procedures, municipal tax, tax calculators, consumption-tax exemption and international taxation (CFC rules, global minimum tax). - [Corporate tax (hojinzei) and related municipal taxes — overview](https://memocore.ai/memos/6a5f62fc63d783ad687093bb.md) — Overview: the layers of tax a company faces in Japan — corporate tax, municipal and prefectural taxes. - [Commercial Real Estate for Business in Japan — Overview](https://memocore.ai/memos/6a5f62fc63d783ad687093b9.md) — Overview of renting and buying commercial real estate for business in Japan: guarantors, prices, yield, and discrimination against foreigners. - [BM Visa Duration, Renewal Review Times, and Financial Performance Requirements](https://memocore.ai/memos/6a5f62fb63d783ad687093b7.md) — BM visas are usually 1 year; longer grants depend on company category, review times vary from days to months, and renewal weighs profitability with some case-by-case leniency. - [Renewal Terms, Guarantors, and Serviced Office Options](https://memocore.ai/memos/6a5f62f863d783ad687093b5.md) — Tools for locking in lease renewal terms, typical rent-increase amounts, paid guarantor services, and a comparison of serviced offices (hello-office, Tensho Office, Regus) for company registration. - [Recording sole-proprietor income and proving it without an invoice](https://memocore.ai/memos/6a5f62f863d783ad687093b3.md) — A sole proprietor's income counts from the moment a client actually pays, not when funds are withdrawn; without invoices, a dashboard screenshot showing the amount and basis of payment is enough to… - [Offline Advertising Channels and AI Sales Tools](https://memocore.ai/memos/6a5f62f563d783ad687093b1.md) — Offline promotion often outperforms online ads in Japan; train advertising is cheap and shifting toward B2B, and nocall.ai offers AI-driven cold calling automation. - [Bank account risk factors and red flags for foreigners](https://memocore.ai/memos/6a5f62f163d783ad687093ad.md) — Japanese banks routinely refuse foreign directors of young companies without explanation; a Russian passport, crypto exposure, or unpublished AML country lists are persistent red flags, and foreign… - [Office and Registered Address — Overview](https://memocore.ai/memos/6a5f62f063d783ad687093ab.md) — Office and registered address for a company in Japan, from a virtual office for simple registration to the physical-office requirements for a visa. - [Digital and Performance Marketing Channels and Benchmarks](https://memocore.ai/memos/6a5f62ef63d783ad687093a9.md) — Instagram/TikTok/LINE drive restaurant marketing; Japan's B2C ROAS runs 120-150% with lower CPM than the US, while Meta Ads suffered outages and bot traffic issues in late 2025. - [Lease Types and Tenant-Protection Gaps in Japan](https://memocore.ai/memos/6a5f62ef63d783ad687093a7.md) — Japan's two residential lease types offer different tenant protection; commercial office leases and serviced-office contracts offer far less protection and can allow forced relocation or reflect… - [Articles of Incorporation (定款/teikan) — Overview](https://memocore.ai/memos/6a5f62ec63d783ad687093a5.md) — The articles of incorporation (定款/teikan) in Japan: purpose, generating them via freee with sample wording, notarizing a KK's articles, and amending them after registration. - [Transition Period in Practice: Startup-to-BM Conversion, PR Ban, and Post-Reform Statistics](https://memocore.ai/memos/6a5f62e963d783ad687093a3.md) — In practice immigration has not fully enforced new BM rules on renewals through early 2026; post-reform PR is barred, applications fell 96%, and China led 2024 holder stats. ## Search this catalog `GET https://memocore.ai/api/projects/explore?query=&limit=` — public, no authentication.