When a bonus is paid, the Bonus Payment Report (被保険者賞与支払届) must be submitted to the Japan Pension Service within 5 days of the payment date. Social insurance premiums on bonuses are calculated based on this report.

Employers must provide regular health examinations (健康診断) for all regularly employed workers at least once per year. The employer bears all costs. Workplaces with 50 or more regular employees must file a results report (定期健康診断結果報告書) with the Labor Standards Inspection Office (労働基準監督署).

When a domestic ordinary corporation or cooperative is established, a Notification of Incorporation (法人設立届出書) must be submitted to the tax office within 2 months of the establishment date. A copy of the Articles of Incorporation (定款) must be attached.

Blue filing (青色申告) approval provides significant tax benefits: 10-year loss carryforward (欠損金の繰越控除), loss carryback refunds (繰戻還付), and immediate expensing of small depreciable assets (少額減価償却資産). To apply from the first fiscal year, submit within 3 months of incorporation or by the day before the first fiscal year-end, whichever is earlier.

When establishing an office that handles salary payment operations in Japan, a notification must be filed within 1 month. Even a single-person corporation must file this since the representative director receives officer remuneration (役員報酬).

For employers with fewer than 10 employees receiving salary, withholding tax payments can be consolidated from monthly into semi-annual payments: January–June due by July 10, July–December due by January 20. Even single-person companies must pay monthly withholding tax on officer remuneration (役員報酬) by default — this provision significantly reduces administrative burden.

To deduct non-regular officer remuneration (officer bonuses) as a business expense, you must report the exact amount and payment date in advance. For newly established corporations, the deadline is within 2 months of incorporation. Paying a different amount or on a different date than reported makes the entire amount non-deductible.

When a corporation is established, a Notification of Incorporation must also be filed with the prefectural tax office. In Tokyo, the deadline is 15 days from the business start date. Required attachments are copies of the Articles of Incorporation (定款) and Certificate of Registered Matters (登記事項証明書). Electronic filing via eLTax is available.

Notification of Incorporation filed with the municipal office. Not required for companies headquartered in Tokyo's 23 wards (the Metropolitan Tax Office handles both prefectural and municipal corporate taxes). Required in all other municipalities. Deadlines vary by municipality.

Corporations are mandatory applicable establishments (強制適用事業所), but enrollment requires someone to receive remuneration. If officer remuneration (役員報酬) is ¥0, enrollment is not possible as there is no basis for premium calculation. File within 5 days of starting to pay remuneration at the Pension Office (年金事務所).

Required when hiring even one employee (including part-time workers). This is the foundational notification for both workers' compensation insurance (労災保険) and employment insurance (雇用保険). Must be filed within 10 days at the Labor Standards Inspection Office (労働基準監督署). Not required for officer-only companies with no employees.

Filed with Hello Work (Public Employment Security Office / ハローワーク) when hiring employees. The Employment Insurance Insured Person Qualification Acquisition Notification must also be submitted simultaneously. Due within 10 days of establishing the office. Requires a copy of the Labor Insurance Establishment Notification.

Declaration for estimated labor insurance premiums, filed and paid within 50 days of the insurance relationship establishment. Premiums are estimated based on projected annual wages and settled at year-end through the final premium declaration.

A 13-digit Corporate Number (法人番号) automatically assigned by the NTA after registration. No application required. Must be entered on various notification forms.

Free government SSO by the Digital Agency. Access 100+ services. Apply with My Number Card + smartphone, issued in 1–2 business days.

The NTA's online filing system for corporate tax, consumption tax, withholding tax. Requires My Number Card + IC card reader.

Electronic filing system for local taxes. Used for corporate resident tax, enterprise tax, and incorporation notifications. PCdesk Web version works on Mac.

Electronic Government portal for online social insurance and labor insurance filings. Login with GBizID or My Number Card.

Electronic certificate for corporations from the Legal Affairs Bureau. Many procedures can use My Number Card instead. Application software is Windows-only. Optional.

International business ID issued by Tokyo Shoko Research. Required for Apple Developer, Microsoft for Startups, AWS Activate, Google for Startups, and some fintech corporate verifications. Free when applied through Apple.