Kojin jigyo (sole proprietor, 個人事業)Japan
What it takes to form, own and run a sole trader in Japan, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
The registry’s and the law’s own pages do not mention it.
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
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Kojin jigyo (sole proprietor, 個人事業).
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the Kojin jigyo (sole proprietor, 個人事業).
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Kojin jigyo (sole proprietor, 個人事業).
Important dates
When each obligation falls due, as the authority states it.
- File the notice of opening, closing and similar changes of an individual business
- Not in our records
With Tax office with jurisdiction
Not stated on nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2090.htm when checked
What is public
Not in our records What the register shows the public is not in our records for the Kojin jigyo (sole proprietor, 個人事業).
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners · 5–45%
Business income is taxed as the individual's income tax (所得税): 5% to 45% in seven bands on taxable income, by the NTA's quick-reference table (from the 2015 tax year).
Quote
所得税の税率は、分離課税に対するものなどを除くと、5パーセントから45パーセントの7段階に区分されています。
- CFC rules in Japan
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Notification of discontinuance on the same opening and closing notice form to the tax office.
Quote
個人事業の開廃業等届出書 新たに事業を開始したとき、事業用の事務所・事業所を新設、増設、移転、廃止したとき又は事業を廃止したときの手続です。
- Statutory fee
- JPY 41,000 (about €231)
Quote
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
Quote
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.
Quote
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
Quote
「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
Quote
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.
Quote
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
Quote
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
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Kojin jigyo (sole proprietor, 個人事業)
- Identifier
- JP-SOLE-PROPRIETORA form ISO 20275 does not list.