Remittance of capital at the time of incorporation of a company

“How do I pay for the capital when I don’t have a corporate account yet?”

I am often asked this question.

Whose account will be paid into?

Since a corporate account is opened after the registration of incorporation, there is no corporate account at the time of the initial investment. Therefore, in principle, capital should be paid into the incorporator’s own account, not into the corporate account.

Time of payment of capital

First, the articles of incorporation specify the amount of capital to be paid to establish the company, and then the incorporator must pay the full amount of the capital.

By notification from the Ministry of Justice on June 13, 2022, a capital payment can be made at the time of incorporation, preceding the preparation of articles of incorporation or the consent date of all incorporators, as long as it is deemed to occur during the incorporation.

Financial Institutions Accepting Payments of Capital

The capital should be addressed to the financial institution marked with a checkmark (✓) below for payment:

Head office or branch in Japan of a domestic bank (e.g., Osaka branch of Bank of Tokyo)
Overseas branches of domestic banks (e.g., New York branch of the Bank of Tokyo) *Excluding local subsidiaries
Japan branch of foreign banks (e.g., Tokyo branch of Bank of New York)
Overseas head office or branch of a foreign bank (e.g., Boston branch of Bank of New York)NG

If the incorporator does not hold any of the above accounts

As an alternative measure, the payment may be transferred to the accounts of the director candidates and representative director candidates who hold the above accounts. If none of the incorporators, director candidates, or representative director candidates have addresses in Japan, payment may be made through the account of a third party authorized to receive the payment.

How to pay in

Generally, a transfer or a withdrawal/deposit within the same account is treated as a payment of capital. In the case of remittance from overseas, the amount of capital can only be registered as a whole number, so please set up in advance to receive the money in Japanese yen. The intermediary bank or receiving bank may charge a fee for this service. If the remittance is equal to or greater than the amount of capital, the incorporation can still be registered, but if it is less, the remittance must be made until the amount of capital is reached.

*Please note that depending on the terms and conditions of the financial institution, you may not be able to receive your investment for business purposes in your personal account even if you remit funds overseas. Remittances from overseas to Japan are subject to stricter screening. After remittance, the financial institution may examine a document certifying the purpose of the investment.

This article only describes the general treatment and does not include detailed exceptions. Overseas remittances may take time to be received depending on the clients. Please consult with us in advance if you wish to rush the establishment of your company.

Permission to sell alcohol in Japan

When selling alcoholic beverages in Japan, it is necessary to obtain a business license from the tax office. This section describes the wholesale and retail cases of imported and exported alcoholic beverages.

1.Import and Export Liquor Wholesale License
■Scope of transactions
The import and export liquor wholesale license is a license that allows you to wholesale only those imported by your company. You cannot handle products imported by other companies, both domestic and overseas. It cannot be sold directly to consumers, café bar or restaurants. For this case, another license called Liquor Retail License is required.
■Transaction consent Agreement
At the time of application, please make sure to obtain a consent form (sales contract) from your overseas sales partners/suppliers. License conditions can only be granted to trade items listed in the document.
■Basic management requirements
In terms of licensing requirements, “Person who is judged to have sufficient knowledge and ability to properly manage liquor sales business based on experience and other matters” is a key. As for the knowledge of liquor, the conditions can be met by taking the “Liquor Sales Manager Training”, but for the import and export business, it is required to have actual trade experiences.
■Requirements for sales capacity and required funds
A) Has certain stores 
B) There is agreement for exporting or importing alcoholic beverage 
C) The company has enough funds, etc., that are recognized as enough to manage the export liquor wholesale business or the imported liquor wholesale business.

2.General Liquor Retail License
■Career and management ability requirements
Applicants are persons who are judged to have enough knowledge and ability to properly manage the liquor wholesale business based on their experience.
Those who have been directly engaged in the business of liquor manufacturing or sales (excluding medicinal liquor-only sales) for more than 3 years, and have been operating seasoned food sales for over 3 years or person who has been engaged in these duties or has been more than 3 years in total.
Those who have no experience in sales and production of alcoholic beverages prior to application will be deemed to have enough knowledge, management ability and sales ability by attending “Liquor Sales Manager Training”.
■Requirements for sales capacity and required funds
Applicants have enough funds that are enough to cover to continuously sell alcoholic beverages at application sales offices, and those who have the necessary sales facilities and equipment or a person who is certain to have sales facilities and equipment by the time of starting businesses.

In addition, a mail order retailer license is required when selling online online.

For more information, please contact us.


End of Year Reflection


With just one month left of the year, what has 2023 been like for you?

Here are reflections on the events of the year by Members of One Stop Business Startup  Center Kawasaki.


Immigration lawyer

Reflection on this year

With the end of the Corona disaster, there has been a resurgence of travel between Japan and other countries that was not possible before. The environment for doing business in Japan is improving due to the weak yen and the government’s inbound promotion policy. As a result, the number of COEs (Certificate of Eligibility applications) seems to be increasing. The number of management and administration cases I have handled has also increased.

Aspirations for the coming year

I expect to receive more and more consultations from people who want to start a business or work in Japan. The Immigration Bureau has also announced new status of residence and new operational policies, which we have to follow. Also, I hope to provide information on subsidies and other assistance to foreign entrepreneurs and help them obtain visas by carefully researching the support programs for foreigners offered by the Japanese government and local Japanese governments.

This was written by Mr. Ritsuya Kaminaga, a Certified Administrative Procedures Legal Specialist (Immigration Lawyer).

CPA/Tax accountant

Reflection on this year

I am pleased to have joined this year. I am a specialist in accounting and taxation, but I find it very rewarding to work with other professionals to provide a one-stop service for clients entering the Japanese market.

I have been involved in tax-related work for companies expanding from Israel. I filed tax-related documents to ensure that their business in Japan was successful.


Aspirations for the coming year

Next year, I would like to be involved as an accountant/tax accountant from the initial phase of setting up in Japan so that I can offer better options for my clients.

Some clients think that accounting and taxation should be handled after the company is established in Japan, however this is actually not the case.

In many cases, a better proposal can be made if accountants and tax accountants are involved from the stage before the company is established in Japan, from the time of establishment. The Kawasaki One-Stop Service aims to support businesses entering the Japanese market in this way.

This was written by Mr. Issei Aoki, CPA & Tax accountant.

Registration Lawyer

Reflection on this year

The number of company formation inquiries increased by 41% compared to the previous year. Online interviews have become normal and online interviews are now possible from multiple countries at the same time, making it more convenient for everyone.

In terms of the nature of the businesses inquiring about, there have been many used car exporters and digital-related businesses in the past. There is an overall higher trend in the amount of funds by foreigners at the time of incorporation compared to the previous year.


Aspirations for the coming year

The most common request from customers is to establish a company as soon as possible. I will continue to use my knowledge and experience to help customer register for incorporation and start their business as quickly as possible.

This was written by Azumi Johnson, a certified registration lawyer (Shiho-Shoshi)

Visa Acquisition for Baby’s Birth

This year, I applied for permission to acquire a visa (officially known as APPLICATION FOR PERMISSION TO ACQUIRE STATUS OF RESIDENCE) in connection with the birth of a baby. I submitted two applications to the Immigration Bureau.

This application is required when foreign couples have a child born in Japan and wish to stay in the country beyond 60 days from the date of birth without going through the landing procedures. It is the application for a visa necessary for them to reside in Japan continuously from the birth of the child.

If the foreign baby intends to stay in Japan beyond 60 days, the visa must be applied for within 30 days from the date of birth. (This is not necessary if you leave Japan within 60 days.)
The following documents need to be submitted:

1) Application form
2)Birth registration acceptance certificate1.
「出生届受理証明書(Shusshōtodoke juri shōmei-sho)」
3)Latest Resident tax taxation certificate of the supporter
「住民税の課税証明(Jūminzei no kazei shōmei)」
4)Latest Resident tax payment certificate of the supporter
「住民税の納税証明(Jūminzei no nōzei shōmei)」
5) Certificate of residence
「住民票( Jūmin-hyō)」
6) Questionnaire (
7) Copy of the supporter’s residence card or passport

In Japan, when a baby is born, it is necessary to submit a birth registration to the municipal office within 14 days of birth with the birth certificate and mother and child health handbook. (The birth certificate is issued and filled out by a doctor.)

Approximately one week after this submission, documents 2) and 5) with the baby’s information can be obtained. (Please confirm the details with the municipal office.)

After the application, if you receive an approval postcard from the Immigration Bureau, you will need to go to accept the baby’s residence card. If, during this process, the baby’s passport cannot be presented, it is necessary to submit a document detailing the reason and the status of passport acquisition. (The format for this document is provided at the Immigration Bureau.)

In this case, one of the applicants holds a Business Manager Visa, and the other holds an Engineer/Specialist in Humanities/International Services Visa.
Therefore, both babies obtained a Dependent Visa.

During this period, the preparation for the procedures mentioned above, the mother and baby’s discharge from the hospital, and the beginning of a new life with the baby can be quite busy. Visa applications need to be submitted within 30 days of birth, so please pay attention to the schedule.

I hope both babies will grow up healthy and well in Japan.

Thank you for reading this article.

Yoshihisa Takenaka

Simutation of Salary for Foreign Employee is Enevitable When Hiring!


The Ministry of Justice ordinance stipulates that the salary of a foreigner employed by a company must be “equal to or higher than the remuneration of a Japanese worker.

The company can determine that wage based on ability and position, but cannot make the foreigner work for a lower wage just because he/she is a foreigner.


Explanation of the difference between contractual salary and take-home pay at the time of employment

When hiring foreign employees who are unfamiliar with Japanese labor and tax laws, problems may arise due to the difference between the amount of salary they were told at the hiring interview and the amount of take-home pay.

To prevent problems, it is necessary to provide sufficient explanation before hiring.

When a company pays salaries and bonuses, income tax, unemployment insurance premiums, employee pension insurance premiums, health insurance premiums, and long-term care insurance premiums for employees over 40 years old are deducted from the salary according to the law.

In addition, the employer need to explain that even if the employee is not taxed in the year he/she start working in Japan, from the second year he/she starts working, inhabitant tax will be deducted, further reducing his/her take-home pay.

The employer need to explain that the deduction of food, dormitory, and other expenses, if any, to be borne by the employee will also be deducted from the salary based on the labor-management agreement.


Since the amount of take-home pay will also affect the amount of rent that can be paid for the monthly rental housing, the take-home salary simulation should be presented when the offer is made.

Preventing problems before hiring is essential to creating a workplace where foreign employees can fully demonstrate their abilities.

If you need to simulate the hiring of foreign employees in advance, please consult with a labor and social security attorney.


If you have any questions or concerns, please feel free to contact us using the inquiry form.


Please contact : Contact Form



上岡 由美子 Yumiko Kamioka
社会保険労務士 Labor and Social Security Attorne

神奈川県横浜市西区北幸2-9-40 銀洋ビル8階

Kanagawa-ken, Yokohama-city, Nishi-ku, Kitasaiwai 2-9-40
Tel: 81-45-594-7315 Fax: 81-45-594-7316
















Please contact : Contact Form



上岡 由美子 Yumiko Kamioka
社会保険労務士 Labor and Social Security Attorne

神奈川県横浜市西区北幸2-9-40 銀洋ビル8階

Kanagawa-ken, Yokohama-city, Nishi-ku, Kitasaiwai 2-9-40
Tel: 81-45-594-7315 Fax: 81-45-594-7316

How to Start a Worker Dispatching Business in Japan

I think there are many business owners who are considering entering the worker dispatching business.


        Worker Dispatching Contract

Dispaching Employer<------>Dispatch Destination

Employment relationship Dispatched Workers Relationship of



Worker dispatching businesses have asset requirements, office requirements, and a variety of other requirements and documents to submit.

Followings are the Excerpts from part of the Labor Bureau’s explanatory video


There are various requirements to obtain a permit. The following are some of them.

  1. Asset Requirement (=Asset-liabilities)
    – Asset requirement is 20 million yen or more
    – Assets are 1/7th of total liabilities or more
    – Cash and deposits of at least 15 million yen
  2. Office requirements
    – Area that can be used for business is 20 ㎡ or more
    – Purpose of use is office
    – The structure of the office must be able to maintain personal secrets, etc.

In order to obtain permission, it is necessary to have a dispatch agency manager who can communicate with the Labor Bureau in Japanese.

All documents and explanatory materials from the Labor Bureau are in Japanese, and there are no explanations in English.

In addition, not only obtaining permission first, it is necessary for the business owner to submit periodic reports three times on time each year. If it is unable to submit the report, you may have trouble renewing your license in the future.

Therefore, it’s recommendable that you appoint a Japanese staff member who can be in charge of the dispatch agency, and then attend a face-to-face (offline) new business briefing session.

For the Tokyo Labor Bureau, information on briefing sessions can be obtained from the following website.

After that, I think that it will proceed smoothly in practice to collect necessary company information, communicate with the Labor Bureau, and apply for permission for worker dispatching business with the Japan staff in charge.


Even if Japanese staff member in charge is appointed, the application procedure is still complicated. In that case, please contact us.

Please contact : Contact Form



Yumiko Kamioka
Labor and Social Security Attorney, USCPA
MASHR CONSULTING Corporation Labor and Social Security Attorney
Ginyo Building 8F, 2-9-40, Kitasaiwai, Nishi-ku
Yokohama-city, Kanagawa, Japan
Tel: 81-45-594-7315 Fax: 81-45-594-7316

Used Car Export and Sales Business(2)

Used Car Export and Sales Business(2)

Points for obtaining a business manager visa are the following:
In order for a foreigner to establish and continue to operate a company in Japan, it is necessary to obtain a Business Manager Visa after the company is established (Except for foreigners who hold visas obtained by status such as a permanent residence). Preparations must be made from the company establishment stage to meet the requirements for a business management visa.

(1) Where to use an office
You may be asked if you can use part of your home as an office. In order to meet that requirement,
(a) if the home is rented for residential purposes, the owner must consent to the use of the home for business purposes
(b) the room must be equipped to conduct the business exclusively and be able to access to the room without passing through the living space. (c) utility and other payments must be managed separately from the residential use, and (d) there must be a sign (Nameplate, Post box) indicating that the business is being conducted from outside.

In addition, if an office is to be built on the part of a parking lot, it should not be a simple building that can be easily disposed of, but a building and equipment that can be used for business operations continuously.

(2) At the time of office contract
Before registering the incorporation of a company, an office must be contracted. Please inform the owner that the name of the contract is (a) in your personal name and will be changed to the corporate name after the company is established, (b) to be used as an office for business purposes, and (c) for a contract period must be a yearly contract, not a monthly short-term rental.

Secondhand dealer permit

In order to sell used cars, you must obtain an antique dealer’s permit from the police station with jurisdiction over the location of the business office.

In order to obtain an antique dealer’s permit as an individual, the applicant must live in Japan and have an appropriate visa for the job. In the case of a corporation, the representative and directors may live outside Japan. Still, those who become supervisors must live in Japan and obtain an appropriate visa for the job.

It takes about 40 working days to receive the permit.

The points listed above are just examples. Please contact us for more details as circumstances differ depending on the person establishing a company.

Please contact: Contact Form

Procedures for importing food products into Japan

There is a certain number of needs to import foreign seasonings, processed foods, various supplements, and other health supplements to Japan and sell them in the business. I would like to explain the procedures from importation to sale of food products.

For all food products imported for the purpose of sale, the importer must submit a “Notification Form for Importation of Food, etc.” in the prescribed form to the quarantine station immediately after the arrival of the cargo, together with attached documents such as “list of ingredients” and “list of manufacturing processes” as required by law. 

After examination and inspection at the quarantine station, if the importation is judged to be legitimate, the “Certificate of Notification of Importation of Food, etc.” is returned to the importer, who is then allowed to remove the goods from the bonded area.
At the Yokohama Quarantine Station, prior consultation regarding imported food, etc. is also available.
Normally, a trading company or customs broker will handle such submissions on behalf of the importer, but the importer must arrange for the documents himself.

Importing can be done by an individual, but it is better to establish a corporation and do it under the name to gain more credibility with related organizations and customers.

For more information, please contact us

Used Car Export and Sales Business (1)

We receive many inquiries from customers who want to set up a company to purchase, export, and sell used cars in Japan. In order to obtain and renew a business administration visa, here are some points to keep in mind from the beginning.

Points to keep in mind when establishing a company

 When establishing a company, Articles of Incorporation must be prepared. The articles of incorporation should include the head office, trade name, business purpose, stock information (or equity information in the case of a limited liability company), names and addresses of officers, and fiscal year (beginning/ending). Among other things, the purpose of the business must be included for the purpose of obtaining an antique dealer’s license, which is necessary for handling used cars. If the business deals not only in cars, but also in car parts, motorcycles, agricultural equipment, construction equipment, etc., the import, export, sale, and repair of these items may also need to be stated. It is recommended that the business purpose be clearly stated at the establishment stage, as adding it later will incur additional costs.

Please contact: Contact Form