22 September 2026
Set up a Branch in Japan
Here is a brief guide on how to open a branch office in Japan. Contact our Japan company formation advisors for more details.
Setting up a branch office in Japan is one way of expanding a company’s operations in this country. Our local specialists can assist with the establishment of this business form.
| Quick Facts | |
|---|---|
| Applicable legislation (home country/foreign country) | The branch is incorporated per the corporate law |
Best Used For | Establishing the presence of a foreign company in Japan |
Minimum share capital (YES/NO) | No |
| Time frame for the incorporation (approx.) | 1 month |
| Documents to be filed by parent company | Articles of Incorporation and registration certificate Proof of address Information about the appointed representative and the decision to appoint thereof |
| Management (Local/Foreign) | Foreign |
| Legal representative required (YES/NO) | yes |
| Local bank account (YES/NO) | yes |
| Independence from the parent company | No |
| Liability of the parent company | Fully liable |
| Corporate tax rate | approx. 31%-35% including local taxes and the defense special corporate tax (fiscal years from 1 April 2026) |
| Annual accounts filing requirements | yes |
| Possibility of hiring local staff (YES/NO) | yes |
| Travel requirements for incorporating branch/subsidiary (YES/NO) | Yes, in most cases. An appointed representative can assist |
| Double tax treaty access (YES/NO) | yes |
Who can open a branch in Japan?
The branch office is a Japanese business form available for foreign companies.
What are the characteristics of a Japanese branch office?
The branch:
- is a dependent type of entity, which acts as a satellite of the parent company;
- has no liability in terms of debts or other obligations, which fall onto the foreign business;
- has no decision-making power;
- must carry out the same activities as the parent company;
- the branch must bear the same name as the foreign business.
What are the requirements for opening a branch office in Japan?
The parent company must meet the usual Japanese company formation requirements, meaning:
- secure a local registered address for the branch;
- appoint a local manager/representative;
- open a Japanese bank account.
What are the steps to register a branch office in Japan?
The following:
- Foreigner and personal seal registration: our company registration professionals in Japan advise you to have the representative of the branch effectuate the personal and foreigner seal registration at the beginning;
- Draft the branch registration details: the registration is decided based on the Articles of Incorporation and the Certificate of Registered Matters of the parent company. At least one of the directors must have a local address in Japan;
- Initiate and certify a sworn affidavit: a Sworn Affidavit is initiated and certified in conformity with the parent company details, based on its Certificate of Registered Matters;
- Apply for the branch office registration with the Legal Affairs Bureau: the company representative’s personal seal in Japan is recorded with the Bureau;
- Issuance of the Certificate of Seal Registration and Certificate of Registered Matters: the branch office in Japan is issued with the Certificate of Seal Registration and Certificate of Registered Matters.
We invite investors to watch the following video if they are interested in branch incorporation in 2026:
Who can be a representative of the branch office in Japan?
In order to be a representative of a branch office in Japan, any individual, regardless of his or her nationality, can act as a representative of a branch office in Japan.
It is important, though, to know that, if you want to open a branch company in Japan, at least one of the company’s representatives has to be a Japanese resident, under a valid long-term visa.
What are the documents required to open a branch in Japan?
The following:
- the Registration Certificate of the parent company;
- the Articles of Association of the parent enterprise;
- an affidavit stating the details of the parent company and the decision to set up the Japanese branch;
- proof of the branch office’s legal seat in Japan (our local specialists can assist with a virtual office in this case);
- the signature of the branch representative.
NOTE: All foreign documents must be translated into Japanese before being submitted to the Commercial Register.
Are there any specific licenses to obtain when opening a branch in Japan?
Yes, the parent company must file a notice with the Bank of Japan announcing the establishment of the branch.
How long does it take to register a branch in Japan?
The registration of a branch office in Japan takes about one month to complete with the help of our local consultants.
How are branch offices taxed in Japan?
The branch is subject to taxation in Japan, including the consumption tax, according to the types of goods or services it provides. The Corporate income tax is 23.2%, with an effective rate of roughly 31% to 35% when including the applicable local taxes.
In case you want to establish a branch in another country, such as the BVI, we recommend our partners – BridgeWest BVI, who are experts in company formation matters. The time frame for incorporation in the BVI is approx. 2 working days.
If you need to know more about setting up a branch office in Japan in 2026, we invite you to get in touch with our Japan company formation experts.