🏢 Company Formation & Corporate Account

Company Formation & Corporate Bank Account Guide for Foreigners in Japan【Practical Edition, 2026】

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Published: 2026.07.06 Last updated: 2026.07.06 在日マネーナビ Editorial Team

For foreign residents in Japan setting up a company and getting the business off the ground, the registration process and opening a corporate bank account are essential steps. Whether you "should" incorporate (a tax-side decision) is covered in our Incorporation & Tax Guide; this article instead organizes the practical procedures of forming a company — articles of incorporation and registration, choosing a registered address, company-formation tools, and the step that's often hardest for foreigners: opening a corporate bank account.

📌 This article is for general information. For individual tax decisions, please consult a tax accountant or the tax office; for residence-status matters, the Immigration Services Agency or an administrative scrivener; for the registration filing itself, a judicial scrivener. Rules and amounts are subject to change.
💡 Key Points
  • Establishing and registering a company itself can often be done regardless of residence status, but to personally run and manage that company as your main occupation, you generally need the "Business Manager" residence status.
  • As a cost guide, an LLC (godo kaisha) runs roughly ¥60,000–100,000 in actual costs, and a stock company roughly ¥200,000–250,000 including articles certification (this varies with e-articles, etc.).
  • Registered-address options include your home, a rental office, or a virtual office, but the place-of-business requirement for statuses like "Business Manager" may be judged as not met when only a virtual office is used.
  • Opening a corporate bank account is reviewed by each financial institution, which checks residence status, business substance, and whether the place of business genuinely exists. Whether an account can be opened depends on that institution's judgment.

① What you'll learn in this article

  • The flow of company-formation procedures (5 steps)
  • Types of companies (LLC vs. stock company) and cost guides
  • How to choose a registered address (virtual-office cautions)
  • Tools that streamline company formation
  • Opening a corporate bank account — the hard part for foreigners (documents, approach)
  • How the Business Manager visa relates to forming a company
  • Main procedures after formation (tax, social insurance)
  • Basics of business/corporate cards

② The big picture of company formation (LLC vs. stock company, cost guide)

When forming a company in Japan, most people choose either a godo kaisha (LLC) or a kabushiki kaisha (stock company). An LLC is cheaper to set up and needs no settlement-of-accounts public notice; a stock company is considered more advantageous for credibility and fundraising.

ComparisonLLC (godo kaisha)Stock company
Setup cost guideAbout ¥60,000–100,000 in actual costsAbout ¥200,000–250,000 in actual costs
Articles certificationNot requiredRequired (at a notary office)
Public notice of accountsNot requiredRequired
Credibility / fundraisingSometimes seen as slightly weakerOften seen as more advantageous

Setup costs change with e-articles and similar factors; confirm the latest with the Legal Affairs Bureau or a professional. For whether you should incorporate at all (the tax-side decision), see →Incorporation & Tax Guide.

③ The formation flow (5 steps)

1
Decide the company's basic detailsTrade name, business purpose, head-office address, capital, officers, and so on.
2
Draft the articles of incorporationA stock company needs certification at a notary office (an LLC does not). Using electronic articles can save the ¥40,000 stamp tax.
3
Pay in the capitalPaid into the founder's personal account. Note: a corporate account can only be opened after registration is complete.
4
File the registration with the Legal Affairs BureauFiling the registration on your behalf is the domain of a judicial scrivener. Preparing the documents themselves can be streamlined with online tools.
5
After registration, obtain certificatesGet the certificate of registered matters and the corporate seal certificate (needed for tax filings and opening a bank account).
📌 The registration filing itself is the domain of the Legal Affairs Bureau and judicial scriveners. The tools introduced in this article are only meant to streamline preparing the articles and registration documents.

④ Choosing a registered address (home, rental office, or virtual office)

Company registration requires a head-office address. There are three main options.

  • Your home: No cost, but if you rent, confirm your lease allows business use. Privacy is also a consideration.
  • Rental or shared office: Gives you real working space you can also use as your registered address.
  • Virtual office: An address-lease and mail-receiving service. Lets you use a central, prestigious address at low cost for registration and mail.
⚠️ A virtual-office address can be used for registration and receiving mail, but the review for statuses like "Business Manager" requires securing an independent place-of-business space, and a virtual office may be judged as not meeting that place-of-business requirement. Do not decide residence-status questions on your own — always confirm with the Immigration Services Agency or an administrative scrivener.

⑤ Tools that streamline company formation (drafting articles and registration paperwork online)

Preparing the articles and documents needed for registration can be streamlined with an online company-formation service. Some link with the accounting software you'll use after setup. Filing the registration on your behalf is the domain of a judicial scrivener. The tools only help prepare the paperwork; for complex cases or if you're unsure, consult a judicial scrivener or professional.

If you'd rather set up alongside accounting software as a package, see →Incorporation & Tax Guide (accounting software).

⑥ Opening a corporate bank account (the hurdle for foreigners, and how to approach it)

In the practical process of forming a company, the step foreigners often find hardest is opening a corporate bank account. Anti-money-laundering measures have generally tightened corporate-account screening in recent years, and when the representative is a foreign national, banks check residence status, period of stay, business substance, and whether the place of business genuinely exists.

Example documents needed

  • Certificate of all registered matters
  • Articles of incorporation
  • Corporate seal certificate
  • The representative's identity documents (residence card, etc.)
  • Materials showing the business content (website, contracts, licenses, etc.)
  • Lease agreement for the place of business, and so on

Where to open an account

Type of institutionCharacteristics
MegabanksHigh credibility, but screening tends to be stricter, often with in-person checks
Regional banks / credit unionsCommunity-rooted; tend to confirm business substance in person
Online banksGMO Aozora Net Bank, Sumishin SBI Net Bank, PayPay Bank, etc. — mostly online procedures, though substance is still checked
Japan Post BankBranches nationwide and familiar to use, but check in advance how practical it is as a corporate account

Tips for the process: prepare materials that demonstrate business substance (website, contracts, materials from business partners, etc.); relying only on a virtual office can make opening an account harder from a place-of-business standpoint (see §④); it can help to approach multiple institutions; and having Japanese-language documents ready is useful.

📌 Whether a corporate account can be opened, what documents are required, and the screening criteria are each decided independently by each financial institution. This article does not guarantee that an account can be opened at any particular institution. Check each institution's official information for the latest requirements.

For the individual account-opening process, see →Bank Account Opening Guide; for bank comparisons, see →6 Recommended Banks for Foreigners.

⑦ The Business Manager visa and company formation (residence-status notes)

Forming and registering a company itself can often be done regardless of residence status, but personally running and managing that company as your main occupation is treated differently depending on your status.

  • Permanent Resident, Long-Term Resident, Spouse of Japanese National, Spouse of Permanent Resident: No work restrictions; in principle you may freely focus on running a company.
  • Work visas such as Engineer/Specialist in Humanities/International Services, Skilled Labor, or Specified Skilled Worker: Limited to the permitted scope of activity. To handle the "management/administration" of your own company as your main occupation, you generally need the "Business Manager" status.
  • Starting a new business on a Business Manager visa: There are requirements for capital, a place of business, and a business plan. Capital is often cited around ¥5 million as a rough guide, but this is only a guide — the actual requirements are decided case by case by immigration.
⚠️ Judging whether the requirements for a residence status (place of business, capital, business plan, etc.) are met is the specialized domain of the Immigration Services Agency. Do not decide on your own — confirm with the Immigration Services Agency or an administrative scrivener.

For details on company-formation and Business Manager visa requirements, see →Zainichi Life Navi "Company Formation & Startup Guide for Foreigners (Business Manager Visa)" ↗.

⑧ Main procedures after formation (tax, social insurance, accounting)

Once registration is complete, you need to file notifications with the tax office and others, and complete social-insurance procedures.

  • Notification of corporation establishment: Submitted to the tax office, prefecture, and municipality.
  • Application for blue-return approval: For loss carry-forward and so on, submitted within the deadline (generally within 3 months of setup).
  • New social-insurance enrollment: A company must enroll in social insurance (health insurance and employees' pension) even with a single officer. Handled at the pension office.
📌 For details on corporate tax, corporate resident tax, how to set director compensation, and social insurance, see →Incorporation & Tax Guide. If you're moving from sole proprietorship, also check Sole Proprietor & Freelancer Tax Guide. For filing specifics, consult a tax accountant, labor and social-security attorney, or the tax office.

⑨ Business / corporate cards

Using a business or corporate credit card makes it easier to separate business spending from personal spending, simplifying bookkeeping and expense management. Corporate cards have different screening criteria from personal cards, and right after setup or for foreigners, the screening bar can be higher.

For credit-card basics and how foreigners can choose one, see →Credit Card Guide for Foreigners.

⑩ Frequently Asked Questions (FAQ)

Can a foreigner set up a company in Japan?
Forming and registering a company itself can often be done regardless of residence status. However, to personally run and manage that company as your main occupation, you generally need the "Business Manager" status. If you're on a work visa (e.g., Engineer/Humanities/International Services) and want to focus on running your own company, you need to confirm in advance with the Immigration Services Agency or an administrative scrivener whether this counts as activity outside your status (unauthorized activity can affect renewals and permanent-residency applications).
Can I register a company using a virtual-office address? Is that OK for my visa?
In some cases you can use a virtual-office address for registration and receiving mail. However, the review for statuses like "Business Manager" requires an independent place-of-business space, and a virtual office may be judged as not meeting that requirement. Confirm any residence-status question with the Immigration Services Agency or an administrative scrivener.
Can a foreigner open a corporate bank account?
It's possible in some cases, but each financial institution independently screens the application. They check residence status, period of stay, business substance, whether the place of business genuinely exists, required documents, and so on, and whether an account can be opened depends on that institution's judgment. This article does not guarantee an account can be opened.
Which is better, an LLC or a stock company?
It depends on your goals. An LLC is cheaper to set up (roughly ¥60,000–100,000 in actual costs as a guide) and needs no public notice of accounts; a stock company is considered more advantageous for credibility and fundraising (roughly ¥200,000–250,000 as a guide). For the tax pros and cons, see the Incorporation & Tax Guide and consult a tax accountant.
If I use a company-formation tool, can I handle the registration myself?
Preparing the articles and documents needed for registration can be streamlined with an online tool. However, filing the registration on your behalf is the domain of a judicial scrivener. For complex cases or if you're unsure, consult a judicial scrivener or professional.

Sources / References

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