International Contact Partner /
USCPA (Washington)
On Establishing More than One Business Office in Japan
November 11, 2019
Question:
Can a foreign corporation have several business offices in Japan?
Answer:
Yes.
Explanation:
There are no limits placed on the number of business offices that can be set-up.
When a foreign company with an existing business office in Japan will set-up another business office in Japan, they will need to register this new location within three weeks (Companies Act, Article 934 (2)).
Companies Act
(Registration of Appointment of a Representative in Japan)
Article 934 (1) In cases where a Foreign Company that has not established a business office in Japan specifies a new representative in Japan after registration of the Foreign Company (excluding cases where the address of the relevant representative is within the jurisdictional district of the registry having jurisdiction over the address of another representative in Japan), the registration of the Foreign Company must also be completed at the address of such newly specified representative in Japan, within three weeks.
(2) In cases where a Foreign Company that has a established a business office(s) in Japan establishes a new business office in Japan after registration of the Foreign Company (excluding cases where the location of the relevant business office is within the jurisdictional district of the registry office having jurisdiction over the location of another registered business office), the registration of the Foreign Company must also be completed at the location of such newly established business office in Japan, within three weeks.
If you set up a business office within the jurisdiction of the registry office that has jurisdiction over the existing business office, the registration and license tax is 90,000 JPY. If the new business office will be within the jurisdiction of a different registry office, there will be a registration and license tax of 90,000 yen to be paid to the Legal Affairs Bureau with jurisdiction over existing office, and an additional registration and license tax of 9,000 yen will be paid to the Legal Affairs Bureau with jurisdiction over the new business office.
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