Overview
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.
Schedule
Event-triggered: After incorporation (deadline varies by municipality; not needed in Tokyo 23 wards)
Applicability
- Applicable to: Kabushiki Kaisha (KK), Godo Kaisha (GK)
Authority
Filing Methods
Additional Details
For corporations headquartered within Tokyo's 23 wards, the Metropolitan Tax Office handles both corporate inhabitant tax (法人住民税) and corporate enterprise tax (法人事業税), so no separate municipal filing is needed. For companies headquartered outside the 23 wards (including the Tama area) or in other prefectures, a Notification of Incorporation must be filed with the municipal office. Attachments generally include copies of the Articles of Incorporation and Certificate of Registered Matters, though requirements may vary by municipality. Deadlines are set by each municipality's local ordinance. Electronic filing via eLTax is supported by many municipalities.