6. Payment required for establishing an entity
The legally required minimum payment to establish a company is one yen. In the case of a limited liability partnership, the minimum amount shall be two yen, as two or more partners are required. No legally stipulated payment is required to establish a branch.
If a non-Japanese intends to acquire“Investor/Business Manager”resident status, he or she may require a minimum payment of five million yen or more.
If an investment of five million yen or more has been made, while the Ministerial Ordinance stipulates in the provisions of Article 7.1.2 of the Immigration-Control and Refugee-Recognition Act; i.e.“The business shall be on such a scale as to employ two or more full-time resident workers in Japan, excluding those engaged in the management or control of operations (except for those staying in Japan with the resident status stipulated in the upper section of Attachment 1 of the Law),” as the criteria for“Investor/Business manager” resident status, you may not be required to actually employ these two or more full-time employees.
7. Establishing a business office
| Cost details |
Branch |
Joint Stock Company |
Limited Liability Company: LLC |
Limited Liability Partnership: LLP |
| Office rent*1 |
105,000 |
105,000 |
105,000 |
105,000 |
| Deposit*2 |
1,260,000 |
1,260,000 |
1,260,000 |
1,260,000 |
| Real estate agent fee *3 |
105,000 |
105,000 |
105,000 |
105,000 |
| PC, OA equipment *4 |
360,000 |
360,000 |
360,000 |
360,000 |
| Total |
1,830,000 |
1,830,000 |
1,830,000 |
1,830,000 |
- *1 Business offices are usually leased through private real estate agents. The figures here show monthly office rent based on an assumed rent of 10,500 yen per tsubo (about 3.3 m2) ×10 tsubo.
- *2 The deposit here is calculated as 12 months of rent, which may differ depending on the contract.
- *3 The real estate agent fee shown here is calculated based on one month of rent.
- *4 Equipment expenses for PCs and other office equipment will differ depending on the types of equipment used. The figures here are based on lease expenses of 30,000 yen per month×12 months, assuming that the minimum requirements include a copying machine, PCs, and a fax machine, etc. If telephone and Internet facilities are utilized, additional charges will be incurred.
8. Personnel expenses
| Cost details |
Branch |
Joint Stock Company |
Limited Liability Company: LLC |
Limited Liability Partnership: LLP |
| Personnel expenses (2 persons)
|
6,000,000 |
6,000,000 |
6,000,000 |
6,000,000 |
| Total |
6,000,000 |
6,000,000 |
6,000,000 |
6,000,000 |
Note:
- Not including personnel expenses for foreign, non-resident workers.
- Personnel expenses will vary depending on age, skill and type of work. The figures shown here are calculated assuming an annual salary per person of 250,000 yen per month × 12 months.
9. Legally stipulated welfare expenses
As of April 1, 2008
| Cost details |
Branch |
Joint Stock Company |
Limited Liability Company: LLC |
Limited Liability Partnership: LLP |
| Social insurances* |
Health insurance premium *1 |
255,840 |
255,840 |
255,840 |
255,840 |
| Employees’pension insurance premium *2 |
467,856 |
467,856 |
467,856 |
467,856 |
| Contribution to child support allowance*3 |
8,112 |
8,112 |
8,112 |
8,112 |
| Labor insurances |
Workers’accident insurance premium *4 |
27,000 |
27,000 |
27,000 |
27,000 |
| Employment insurance premium*5 |
54,000 |
54,000 |
54,000 |
54,000 |
| Total |
812,808 |
812,808 |
812,808 |
812,808 |
- * When monthly salary is 250,000 yen, the standard monthly remuneration utilized as the basis for calculation of the employee’s pension insurance premium is 260,000 yen (per employee).
- *1 The health insurance premium rate (for an employee younger than 40) is 8.2%, half of which (4.1%) is paid by the employer. The figures shown represent the amounts to be paid by the employer for the standard monthly remuneration of 260,000 yen (per employee).
- *2 The employees’pension insurance premium rate is 14.996%, half of which (7.498%) is paid by the employer. The figures shown represent the amounts to be paid by the employer for the standard monthly remuneration of 260,000 yen (per employee).
- *3 The rate of the contribution to child support allowance is 0.13%, all of which is paid by the employer. The figures shown represent the amounts to be paid by the employer for the standard monthly remuneration of 260,000 yen (per employee).
- *4 The workers’accident insurance premium rate is 0.45% of total remuneration, all of which is paid by the employer. The rate may differ depending on the type of business. The figures shown represent the amounts to be paid by the employer in the standard service industry.
- *5 The employment insurance premium rate is 1.50% of total remuneration, with 0.9% to be paid by the employer. The figures shown represent the amounts to be paid by the employer.
