When establishing a corporation, it is necessary to submit notification and application forms to the tax authorities. This blog is a smarmy of the commonly required documents.

Notifications and Applications for Establishment

1. Notification of Corporation Establishment
   This must be submitted to the tax authorities within two months of the establishment date. A copy of the Articles of Incorporation must be attached.
2. Application Form for Approval of Filing Blue Return
   The submission deadline is the earlier of either the day below:
   A) Within three months from the establishment date
   B) The day before the end of the first business year
3. Notification of the Establishment of a Salary Payment Office
   If paying director’s remuneration or employee salaries, this notification is required. The deadline is within one month of the establishment of the office for salary payments.
4. Application for Approval Made in Relation to the Special Provision for Due Dates for Withholding Income Tax
   If the number of employees receiving salaries is fewer than 10 people, the number of times withholding tax is paid can be reduced to twice per year.
   This applies to withholding taxes such as salary and retirement benefits, and remuneration for professionals like lawyers and tax accountants. It is important to note that not all withholding taxes are subject to this special deadline.
   The payment deadline is July 10 for January to June and January 20 of the following year for July to December.
5. Application for Extension of Filing Deadline
   The statutory filing due date of corporate tax is within tow months after the end of the fiscal year. For example, the due date is on 31 May for March year ended company.
   You can apply for one month filing extension with this application.
6. Application for Registration as a Qualified Invoice Issuer
   This is related to the consumption tax. Japan has introduced the “Qualified Invoice system” since 1st October 2023. If you wish to become a qualified invoice issuer, you may need to file this application.

Additionally, depending on the type of corporation, the following documents may also need to be submitted:

5. Notification of Inventory Valuation Method
6. Notification of Depreciation Method for Fixed Assets
7. Notification of Method for Calculating Book Value per Unit of Securities
8. Notification of Foreign Currency Asset End-of-Term Conversion Method
9. Notification of Method for Aggregate Treatment of Foreign Exchange Forward Contracts
10. Notification Regarding Pre-Determined Salary for Specific Declaration

Submission Deadlines Vary

The deadlines for the above documents vary. Therefore, since the Notification of the Establishment of a Salary Payment Office has the earliest deadline, it is most efficient to submit all required documents within one month after the incorporation.