Overview

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).

Schedule

Event-triggered: Within 1 month of opening the salary payment office (incorporation)

Applicability

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

Authority

Filing Methods

Additional Details

When a corporation is established, this notification is required because the representative director will receive officer remuneration (役員報酬). Even single-person corporations must file. The notification includes the office opening date, salary payment start date, and number of employees. For individual businesses, if a Business Opening Notification (個人事業の開業・廃業等届出書) has already been filed under Income Tax Act Article 229, this notification is not required. This exception does not apply to corporations.

Legal Basis