Overview

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).

Schedule

Event-triggered: Within 5 days of starting to pay remuneration

Applicability

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

Authority

Filing Methods

Additional Details

Corporations are legally classified as mandatory applicable establishments (強制適用事業所), but actual enrollment requires at least one insured person receiving remuneration. If the representative director's officer remuneration (役員報酬) is ¥0, there is no basis for calculating the standard monthly remuneration (標準報酬月額), and the Pension Office cannot process the enrollment (based on the 1949 Ministry of Health and Welfare Notification No. 74). In this case, the representative must remain on National Health Insurance (国民健康保険) and National Pension (国民年金). When remuneration begins, the filing must be submitted within 5 days. The following documents are required: • New Application Form (新規適用届) • Insured Person Qualification Acquisition Notification (被保険者資格取得届) • Certificate of Registered Matters (登記事項証明書, original, issued within 90 days) • Dependent Change Notification (被扶養者（異動）届, if applicable) • Copy of Corporate Number Assignment Notice (法人番号指定通知書) Don't forget to complete the switchover from National Health Insurance and National Pension. Electronic filing using GBizID is also available.

Legal Basis