When you set up a company in Japan on a Business Manager visa, filings with the tax office and city hall, monthly accounting and year-end returns begin right away. Visa renewals also look at your company's accounts and tax payments, so it pays to get the tax side right from the start.
We can help if you
- plan to set up a company in Fukuoka on a Business Manager visa
- need a professional to review your business plan
- have set up a company but have not made any filings or kept books
- want your accounts and tax payments in order for your visa renewal
Main requirements from October 2025
The criteria for the Business Manager visa became stricter on October 16, 2025. The main points are:
- Share capital (KK) or total contributions (GK) of 30 million yen or more
- At least one full-time employee (limited to Japanese nationals, permanent residents and similar)
- A certain level of Japanese language ability for the applicant or the full-time employee
- Review of the business plan by a professional such as an SME consultant, CPA or tax accountant
Transitional measures apply to people already in Japan on this visa. The visa application itself is handled together with an immigration lawyer (gyoseishoshi).
Tax points
30 million yen capital and consumption tax
Companies with capital of 10 million yen or more must pay consumption tax from their first year. We consider the consumption tax burden and calculation methods (such as the simplified method) together with your sales forecast from the start.
Filings after incorporation
The incorporation notification, blue return application and payroll office notification must be filed by their deadlines. A late blue return application can mean losing benefits such as loss carryforwards.
Director remuneration
Director remuneration must generally be set within three months of the start of the financial year and kept at the same amount for that year. Visa reviews also consider whether you receive a stable salary as a manager.
How we help
- Business plan reviewAs a CPA and tax accountant, we review whether the figures in your business plan are reasonable.
- Post-incorporation filingsWe file notifications with the tax office, prefectural tax office and city hall.
- Monthly accounting and year-endWe handle bookkeeping, payroll, year-end and returns.
- Visa renewalWe help prepare the financial statements and tax certificates needed for renewal.
FAQ
Do retained profits count toward the 30 million yen capital?
According to the Immigration Services Agency, capital reserves and retained earnings are not included. The share capital itself must be 30 million yen or more.
Can you review only the business plan?
Yes. We quote based on the content and length. You can also combine it with ongoing support after incorporation.
This page provides general information only. Visa requirements may change. Please check the latest information from the Immigration Services Agency of Japan.