Kabushiki Kaisha (stock company, 株式会社) 株Japan
What it takes to form, own and run a public limited company in Japan, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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A shareholder's liability is limited to the amount of the subscription price of the shares the shareholder holds.
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A stock company must have one or more directors.
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株式会社の設立登記の登録免許税額は、資本金の額に１０００分の７を乗じた金額です。ただし、これによって計算した税額が１５万円に満たないときは、申請件数１件につき１５万円です
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普通法人 資本金１億円以下の法人など（注１） 年800万円以下の部分 下記以外の法人 15% 15% 15% 15% 15%
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Required
- A resident director
- Not required
- Paying up the capital
- Each incorporator must pay in the entire sum of the contribution without delay after subscribing (Companies Act Art. 34).
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An incorporator must, without delay after subscription for shares issued at incorporation, pay in the entire sum of monies relating to the incorporator's contribution
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · individuals only
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A stock company must have one or more directors.
- Shareholders
- At least 1
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一人株式会社又は一人合同会社（以下「一人会社」といいます。）を設立する場合は
- Members
- At least 1 · one person may form it alone
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一人株式会社又は一人合同会社（以下「一人会社」といいます。）を設立する場合は
- A local company secretary
- Not required
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株式会社には、一人又は二人以上の取締役を置かなければならない。 ２ 株式会社は、定款の定めによって、取締役会、会計参与、監査役、監査役会、会計監査人、監査等委員会又は指名委員会等を置くことができる。
- A local registered agent
- Not required
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第一項の登記においては、次に掲げる事項を登記しなければならない。 一 目的 二 商号 三 本店及び支店の所在場所
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
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A stock company must give public notice of its balance sheet
- Audit for a small company
- Not required
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大会社（公開会社でないもの、監査等委員会設置会社及び指名委員会等設置会社を除く。）は、監査役会及び会計監査人を置かなければならない。
- Audit
- A large company must have a financial auditor (and, if a public company, a board of company auditors); no audit duty is stated for other companies on the pages read.
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A large company (excluding a company which is not a public company, a company with audit and supervisory committee, and a company with nominating committee, etc.) must have a board of company auditors and a financial auditor.
Important dates
When each obligation falls due, as the authority states it.
- Creditors' claims period announced in the Official Gazette on liquidation
- Stated; see the note
With Official Gazette
Companies Act Art. 499(1): period cannot be less than two months.
- Public notice of the balance sheet
- Not in our records
With Public notice (method per the articles)
Not stated on japaneselawtranslation.go.jp/en/laws/view/4481/en when checked
- Annual shareholders meeting
- Not in our records
Not stated on japaneselawtranslation.go.jp/en/laws/view/4481/en when checked
What is public
- Directors
- Public
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何人も、手数料を納付して、登記簿に記録されている事項を証明した書面（以下「登記事項証明書」という。）の交付を請求することができる。
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 15–23.2%
Corporation tax (法人税) on an ordinary corporation (普通法人): 15% on annual income up to 8 million yen for a corporation with capital of 100 million yen or less (17% in the cases the table marks), 23.2% above. Local taxes are charged on top and are not on this page.
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普通法人 資本金１億円以下の法人など（注１） 年800万円以下の部分 下記以外の法人 15% 15% 15% 15% 15%
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in Japan
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Liquidation under Companies Act Art. 475 ff.; the liquidating company gives public notice in the Official Gazette to creditors for a claims period of not less than two months.
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relevant period cannot be less than two months.
- Statutory fee
- JPY 41,000 (about €231)
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会社又は相互会社若しくは一般社団法人等の解散の登記申請件数一件につき三万円
Every business in Japan
Sales and consumption tax
- The tax
- Consumption tax
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軽減税率制度の実施に伴い、令和元年10月１日からの消費税等の税率は、以下のとおり、標準税率（10％）と軽減税率（８％）の複数税率となりました。 適用時期
- Standard rate
- 10%
From 1 April 2027 to 31 March 2029 the consumption tax rate on transfers of food and beverages is to be lowered; the NTA page announces the two-year cut but does not yet state the rate.
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軽減税率制度の実施に伴い、令和元年10月１日からの消費税等の税率は、以下のとおり、標準税率（10％）と軽減税率（８％）の複数税率となりました。 適用時期
- Other rates
- 8% Food and beverages excluding alcoholic drinks and eating out, and newspapers published at least twice a week under a subscription contract
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「酒類・外食を除く飲食料品」と「定期購読契約が締結された週２回以上発行される新聞」を対象に、消費税の軽減税率制度が実施されています。
- Registration threshold
- JPY 10,000,000 · about €56,382
taxable sales (課税売上高) in the base period; also where taxable sales in the six-month special period exceed ¥10 million; base period: the year before last for an individual, the business year two years before for a corporation
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その課税期間の基準期間（個人事業者の場合はその年の前々年、事業年度が1年である法人の場合はその事業年度の前々事業年度）における課税売上高が1,000万円以下である場合には、原則として、納税義務が免除されます。
- Voluntary registration
- Yes
A business under the threshold may file a notice of election to become a taxable business (消費税課税事業者選択届出書); from the period it takes effect the exemption no longer applies.
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選択届出書 を提出して課税事業者となっている課税期間については、基準期間における課税売上高が1,000万円以下であっても、納税義務は免除されません。
- A foreign company
- The same threshold applies; needs a local tax representative
The ¥10 million base-period test applies to any business, including a foreign one, so the threshold applies; a newly established corporation has no base period and is exempt for its first two periods unless capital is ¥10 million or more. A taxpayer with no home or office in Japan must appoint a tax agent (納税管理人) living in Japan where it needs to file returns or handle other national-tax matters (Act on General Rules for National Taxes Art. 117(1)); this is the general rule for national taxes, not a consumption-tax-specific page.
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その課税期間の基準期間（個人事業者の場合はその年の前々年、事業年度が1年である法人の場合はその事業年度の前々事業年度）における課税売上高が1,000万円以下である場合には、原則として、納税義務が免除されます。
- Returns filed
- Annually
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課税期間とは、納付すべき消費税額等の計算の基礎となる期間であり、原則として、個人事業者は暦年（1月1日から12月31日まで）、法人は事業年度（法人税法における事業年度の特例を含む）となります。
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
2 services name Japan on their own list: Airwallex, Stripe. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Kabushiki Kaisha (stock company, 株式会社) (株)
- ISO 20275 code
- T417Secondary GLEIF, Entity Legal Forms code list