After incorporating a company in Japan (such as a kabushiki-gaisha or a godo-gaisha), you need to promptly file several tax-related notifications with the tax office and your local government to keep your business running smoothly.
For foreign entrepreneurs in particular, copies of these filed notifications can be important documents when applying for or renewing a Business Manager visa, or when opening a corporate bank account.
This article walks through the key tax notifications you'll need to file after incorporating, and the important points to keep in mind for each one.
1. Notifications to File with the Tax Office (National Taxes)
Here are the main notifications you'll need to submit to the tax office with jurisdiction over your company's tax affairs. File whichever ones apply to you, within the deadlines below.
| Notification / Application | Filing Deadline | Mandatory / Optional | Main Purpose / Key Points |
|---|---|---|---|
| Notification of Incorporation | Within 2 months of the incorporation registration date | Mandatory | Tells the tax office that your company now exists. Attach a copy of your articles of incorporation. |
| Application for Approval of Blue Return | Within 3 months of incorporation (by the day before whichever comes first: 3 months after incorporation, or the end of your first fiscal year) | Recommended (optional) | Lets you use tax benefits such as carrying losses forward for up to 10 years, and immediately expensing assets that cost under ¥400,000. |
| Notification of Establishment of an Office for Payment of Salaries | Within 1 month of establishment (incorporation) | Mandatory (once you pay salaries) | Tells the tax office that your company will be paying compensation to directors or employees. |
| Application for the Special Provision on Withholding Tax Payment Due Dates | Anytime (by the end of the month before the one you want it to apply from) | Optional | If you regularly pay salaries to fewer than 10 people, this lets you pay withholding tax twice a year (July and January) instead of every month. |
| Registration Application for a Qualified Invoice Issuing Business (Invoice System) | By the last day of your fiscal year of incorporation | Optional (effectively required for B2B) | B2B relationships: If you don't register, your business clients can only claim part of the input tax credit on what they buy from you (a transitional rule — generally 70% from October 2026, decreasing further after that). If most of your clients are other businesses, registering is generally preferable from a business perspective.(PDF) Consumption tax refunds: Only a taxable business can receive a consumption tax refund. If you expect your costs to exceed your revenue early on, registering — which makes you a taxable business — lets you claim that refund. (You can't get a refund while you remain tax-exempt.) |
| Application for the Special Extension of the Corporate Tax Filing Deadline | By the end of your first fiscal year | Optional | Extends the standard corporate tax filing deadline from "within 2 months" to "within 3 months." Requires a provision in your articles of incorporation stating that the annual general meeting of shareholders will be held within three months. |
| Notification of Extension of the Consumption Tax Filing Deadline | By the end of the fiscal year the extension is to apply to | Optional | Like the corporate tax extension, this extends the consumption tax filing deadline by one month. Assumes you've already applied for the corporate tax extension. |
2. Notifications to File with Prefectural Tax Offices and Municipal Governments
Besides national taxes handled by the tax office, your company is also subject to local taxes, so you'll need to notify your local government as well.
Notification of Incorporation (Prefectural Tax Office and Municipal Government)
- Where to file: The prefectural tax office and the municipal government with jurisdiction over your head office location (for Tokyo's 23 wards, only the Metropolitan Tax Office is required)
- Filing deadline: Within 15 days to 1 month of incorporation (this varies by local government)
- Attachments: A copy of your articles of incorporation (most local governments also ask for a copy of your certificate of registered matters, though this varies — check with your local tax office)
Notification/Application for Extension of the Filing Deadline
- Prerequisite: You must already have approval for the "Special Extension of the Corporate Tax Filing Deadline" at the national level.
- Filing deadline (Tokyo): By the end of the fiscal year the extension is to apply to.
*Requirements can vary by local government.
It's also worth keeping in mind that many companies run at a loss in their first fiscal year. To use the tax benefits of Blue Return status — such as carrying that loss forward for up to 10 years — you need to have filed the Application for Approval of Blue Return within its deadline, so be sure not to miss it.
Our office also accepts requests to file just the Notification of Incorporation on its own. Please feel free to get in touch with us.