Overview
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.
Schedule
Event-triggered: After incorporation (Tokyo: 15 days; other prefectures may differ)
Applicability
- Applicable to: Kabushiki Kaisha (KK), Godo Kaisha (GK)
Authority
Filing Methods
Additional Details
When a corporation is established, a separate notification must be filed with the prefectural tax office, in addition to the national tax office filing. In Tokyo, submit the Notification of Incorporation (法人設立・設置届出書) to the Metropolitan Tax Office within 15 days of starting business. Required attachments: • Copy of Articles of Incorporation (定款) • Certificate of Registered Matters (登記事項証明書, full history) or its copy Online registration information from the Legal Affairs Bureau's online service may be used instead. Electronic filing via eLTax is also available.