JP · N 35°41′ · E 139°41′
Japan
A Kabushiki Kaisha (K.K.) is a common subsidiary form for foreign investors contracting, hiring, and operating locally in Japan. It may be wholly foreign-owned and has no statutory Japan-resident director requirement, but it needs a Japan registered address and involves comparatively high tax and governance costs.
A corporate gateway to the Japan market.
Joint-stock company Kabushiki Kaisha (K.K.)
Talk to an advisorKey points on one page.
- Tax
- National corporate tax 23.2%; qualifying SMEs pay 15% on the first JPY 8m, plus local taxes
- Shareholders and directors
- Min. 1 shareholder and 1 director; no Japan-residency requirement for directors
- Share capital
- Min. JPY 1; contributions must be fully paid before establishment registration
- Local requirements
- Japan registered address; designated sectors require prior BOJ notification
- Annual maintenance
- Annual shareholders meeting in principle; accounts and corporate and local tax filings
- Incorporation timeline
- Approx. 2–3 months; notarisation, capital payment and registration affect timing
- Public disclosure
- Director and representative-director data are registrable; shareholder and BO data are not public
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
- 01JETRO — Comparison of types of business operation
- 02JETRO — Procedures for registering establishment
- 03PwC Worldwide Tax Summaries — Japan: Taxes on corporate income
- 04JETRO — Overview of corporate income taxes
- 05Ministry of Justice — Beneficial Ownership of Legal Persons List System
- 06Ministry of Finance — FEFTA prior-notification requirements
02 · Advantages
Why Japan
- 01Independent corporate vehicle for domestic contracts, hiring and operating licences in Japan
- 02Shareholders and directors may be overseas individuals or corporations; no statutory resident-director requirement
- 03Limited liability and an established company-law framework for long-term operations and commercial relationships
- 04A local subsidiary can help meet Japan-entity requirements of customers, platforms or tenders
- 05Transfer restrictions for non-public shares can be included in the articles to preserve ownership control
03 · Requirements
Formation requirements
- Company name: must include “Kabushiki Kaisha”; Japanese, Roman letters and numerals may be used
- Shareholders: at least 1, individual or corporate, including overseas persons
- Directors: at least 1; no statutory Japan-residency requirement
- Capital: minimum JPY 1, fully paid before registration
- Articles and address: articles must be notarised in Japan; Japan registered address required
04 · Compliance
Annual compliance
- Hold an annual shareholders meeting and approve financial statements
- File corporate and local tax returns, generally within 2 months after year-end
- Publish the balance sheet as required and retain books and vouchers
- Register material changes, including company name, address and directors, with the Legal Affairs Bureau
- Appoint a financial auditor when required; in-scope MNE groups assess 15% global minimum tax filings
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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