Overview

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.

Schedule

Event-triggered: Within 2 months of incorporation

Applicability

• Applicable to: Kabushiki Kaisha (KK), Godo Kaisha (GK)

Authority

Filing Methods

Additional Details

The Notification of Incorporation (法人設立届出書) is the most fundamental filing to notify the tax office that a corporation has been established. The required attachment is a copy of the Articles of Incorporation (定款), articles of association, or bylaws. A Certificate of Registered Matters (登記事項証明書) was previously required but is no longer necessary. The notification can be prepared and submitted via e-Tax. For paper submissions, submit 1 copy (2 copies for corporations under the investigation division's jurisdiction) in person or by mail. Note that separate notifications must also be filed with the prefectural tax office and municipal office (different deadlines and attachments apply).

Legal Basis