How to form a company in Japan from India

Yes. Japanese company law does not restrict who may be a shareholder or director on the basis of nationality. An Indian individual or an Indian company can own 100% of a KK or GK, subject to sector rules under the Foreign Exchange and Foreign Trade Act and to India's own overseas investment rules.

The kabushiki kaisha (KK) is the most familiar form to Japanese customers and banks. The godo kaisha (GK) has grown quickly because it is cheaper to form and simpler to run. Many wholly owned subsidiaries now choose a GK unless they expect outside investors.

At the Legal Affairs Bureau (Homukyoku) that has jurisdiction over the head office address. The bureau is part of the Ministry of Justice and keeps the commercial register for that area.

On the date the registration application is filed at the Legal Affairs Bureau, provided the bureau accepts it. That filing date becomes the date of incorporation shown on the register.

With a complete file, the Japanese side usually takes two to four weeks from signed articles to a registration certificate. Collecting notarised and apostilled signature statements in India and completing the ODI step with your bank often adds two to three weeks before that.

Yes. Trade names may use Roman letters, Arabic numerals and certain symbols as well as Japanese characters. The name must include the legal form, for example Kabushiki Kaisha or Godo Kaisha, and cannot copy an existing name registered at the same address.

The legal minimum is ¥1 for both a KK and a GK. In practice, banks, landlords and clients read very low capital as a warning sign, and immigration rules for the Business Manager status now require far more, so set capital by your business plan.

No. A single founder can be the only shareholder and the only director of a KK, or the only member of a GK. A corporate founder such as an Indian private limited company can also be the sole owner.

A KK is a stock company with shareholders and directors, notarised articles and a duty to publish a summary balance sheet each year. A GK is owned and usually managed by its members, needs no notary authentication and has no statutory publication of accounts.

A GK. Its minimum registration tax is ¥60,000 against ¥150,000 for a KK, and it avoids the notary fee for the articles. On a small capital amount the difference is roughly ¥120,000 to ¥140,000 before professional fees.

Yes. A GK can reorganise into a KK by a change of entity type, which involves a creditor protection procedure and new registrations. Founders who expect investors in the near term often start as a KK to avoid that later cost.

A branch suits an Indian company that wants the parent itself to contract in Japan and is comfortable with the parent carrying the liabilities. A subsidiary ring fences risk in a Japanese company and is usually easier for Japanese customers and banks to deal with.

No. A representative office may research the market, collect information and support the parent, but it cannot carry on sales or other revenue earning activity in Japan. Once you need to trade, move to a branch or a subsidiary.

No. Japan has one national Companies Act and one registration system, so there is no state versus national choice. The company simply registers at the bureau that covers its head office, and local taxes follow that location.

No. Since 2015 the Ministry of Justice has accepted registrations where every representative director lives outside Japan. Banks, however, still find a resident director reassuring, so many founders appoint one or plan extra banking evidence.

Yes. A foreign company registering a branch generally needs at least one representative in Japan who lives in Japan. This rule differs from the KK and GK rules for new companies.

Usually yes. Signature statements can be notarised and apostilled in India, the articles can be authenticated through a proxy, and a Japanese judicial scrivener can file the registration. Travel becomes more likely at the bank account stage.

The capital is normally paid into a Japanese bank account held by a promoter or a director, and the bank record becomes part of the filing. Accounts at the overseas branch of a Japanese bank are also accepted. Agree the account route before drafting the articles.

No. Incorporation and immigration are separate. To manage the business from Japan you need a status that permits it, usually Business Manager, which since 16 October 2025 needs ¥30 million of capital, a full time employee, a master's degree or three years of management experience, and Japanese ability. See the Japan visa guide for Indian founders.

Legally yes, but think about tax. If key management decisions are taken in India, Indian tax authorities may argue that the company's place of effective management is in India, which can make it an Indian tax resident. Keep board decisions and records aligned with the structure you intend.

Not personally. Non residents who cannot register a personal seal in Japan use a signature certificate instead, usually a notarised statement of signature from India. The company itself still commonly registers a corporate seal with the bureau.

A passport copy, a notarised and apostilled signature statement, proof of residential address, the director's acceptance of appointment and evidence of the capital payment. Japanese translations are needed for documents in other languages.

Its certificate of incorporation, constitutional documents, a board resolution approving the investment and naming the signatory, a signature certificate for that signatory and its ownership details. These usually need notarisation, an apostille and translation.

Yes. India and Japan are both parties to the Apostille Convention, so an apostille from India's Ministry of External Affairs generally replaces consular legalisation. Check the exact document format the bureau or notary expects before you order it.

Mandatory items include the purposes, trade name, head office location, the amount contributed on formation and the names and addresses of the promoters or members. Most companies also set the financial year, the board structure and share transfer rules.

The company may only act within the purposes in its articles, and banks and licensing offices read them closely. Write purposes that cover your real plans in clear terms, and avoid vague lists that look like a shell.

A virtual office can often support registration, but banks, licensing offices and immigration officers may look for real premises. If you plan a Business Manager application or need a bank account quickly, choose a serviced office with a proper lease.

For a KK, pay the capital after the articles are authenticated, because the payment record must follow the fixed articles. For a GK, payment follows the signed articles. Paying too early is a common reason for having to repeat the step.

Registration and licence tax of 0.7% of capital with a minimum of ¥150,000, a notary fee of ¥15,000 to ¥50,000 depending on capital and structure, and ¥40,000 of stamp duty if the articles are on paper. Electronic articles avoid the stamp duty.

Registration and licence tax of 0.7% of capital with a minimum of ¥60,000. A GK has no notary fee, and electronic articles avoid stamp duty, which is why it is the lower cost option.

A Japanese company pays national corporate tax plus local enterprise and inhabitant taxes. Smaller companies get a reduced rate on the first ¥8 million of income, and the combined effective rate for most companies falls roughly between 25% and 35%. Read the Japan corporate tax guide for detail.

Not always. Exemption for the first years depends on capital, prior sales and elections, and registering for the qualified invoice system makes a company taxable. A company with capital of ¥10 million or more is generally taxable from its first year.

It can reduce Japanese withholding tax on dividends, interest and royalties paid to India and gives relief against double taxation. To claim treaty rates you file the relevant forms with the payer, and the Indian parent reports the income in India.

Japan company formation support starts from ₹65,000. Government fees, notary charges, translations and other third party costs are billed separately, and the scope is confirmed in writing before work starts.

A notification of incorporation to the tax office within two months, matching notices to the prefectural and municipal tax offices, the blue form tax return application, social insurance enrolment and, where it applies, a report under the Foreign Exchange and Foreign Trade Act.

Japanese banks review new companies carefully, especially with non resident directors and no trading history. A clear business plan, a real office, Japanese contracts or orders and a resident contact improve the odds. See how to open a Japanese business bank account.

Yes. A director's term in a private KK can be set at up to ten years, after which the reappointment must be registered even if the same person continues. Missing it can lead to a non registration fine.

Yes. Comply Globally runs the ODI paperwork with your authorised dealer bank alongside the Japanese file, and works with licensed Japanese judicial scriveners and tax accountants for the steps that Japanese law reserves for them.

Yes. The team compares cost, governance, investor plans and banking for your case and sets out the trade off in writing. The KK vs GK cost comparison gives a first view.

Comply Globally can build a combined calendar of Japanese tax, social insurance and register deadlines with your Indian APR and FLA dates, so one team watches both countries.