Company set-up, Business Manager visa
and accounting in Tokyo, all in English.
ESPERANZA CONSULTING GROUP, based in Tokyo, supports foreign companies establishing a Japanese subsidiary or branch, and foreign entrepreneurs starting a business in Japan. Our services cover company formation, Business Manager visa applications where needed, and ongoing bookkeeping, tax returns and payroll, with all client communication in English and one point of contact.
Full package from ¥2,000,000 plus consumption tax, quoted as one fixed fee in writing. Ask for a quote →
Company formation, the visa, and the accounting that follows
| Stage | What we do |
|---|---|
| 1. Company formation | Advising on the choice of a kabushiki kaisha (KK), a godo kaisha (GK) or a branch. Preparing the articles of incorporation and arranging notarisation for a KK. Guidance on the amount and payment of capital. Registration of the new company, handled under the representative's own certified public accountant licence as part of the formation engagement. The foreign investment filings identified in the agreed scope. We do not take on registration work on its own. |
| 2. Business Manager visa | Where the person who will run the business needs a Business Manager visa, our registered gyoseishoshi (a Japanese administrative scrivener), authorised to submit residence-status applications on clients' behalf, prepares and submits the application, with the business plan developed as part of the company formation. Where the application needs an expert review of the business plan, we can provide it as the company's external certified public accountant or tax accountant. |
| 3. Accounting and tax | Monthly bookkeeping, annual accounts, corporate tax and consumption tax returns, and advice in English. Tax returns and tax advice are provided by our tax accountant's office; bookkeeping and payroll, including monthly gross-up calculations for assignees, by Esperanza Consulting K.K., our own group company. |
A licensed tax accountant, CPA and gyoseishoshi, in English
Japanese tax return preparation and tax advice are provided by Esperanza Consulting International Tax & Accounting Office, a tax accountant's office in Nishi-Shinjuku, Tokyo, led by its representative tax accountant, Junya Yamaguchi.
Junya Yamaguchi holds three Japanese licences: zeirishi (tax accountant), certified public accountant and gyoseishoshi. Junya previously handled international engagements at EY, Deloitte and PwC China, in Japan and in China. We are not a coordinator: whatever your engagement includes, the professional work is done by Junya Yamaguchi under the relevant licence, the zeirishi licence for tax returns and tax advice, the gyoseishoshi licence for visa applications and the certified public accountant licence for the incorporation registration, and none of it is passed to a partner office. We work alongside your advisers abroad on their part; it is the Japanese-law work that stays in our hands. Three Japanese licences, three working languages: we work with you in English, Japanese or Chinese. We have assisted foreign nationals with company formation in Japan. If you or your family are moving to Japan as well, our pre-arrival tax planning page covers the personal side: residence dates, non-permanent resident status, gifts and the exit tax.
Visa applications are prepared and submitted by Junya Yamaguchi as a registered gyoseishoshi; bookkeeping and payroll are provided by Esperanza Consulting K.K., our own group company. Both are part of ESPERANZA CONSULTING GROUP; our written proposal identifies the contracting party for each service.
Registered under No. 151831 in the register of certified public tax accountants kept by the Japan Federation of Certified Public Tax Accountants' Associations. Member of the Tokyo Certified Public Tax Accountants' Association.
The requirements from 16 October 2025
The requirements below concern Business Manager status. They are not a general checklist for establishing a company in Japan. The table summarises the main requirements for founders establishing a KK or GK. Transitional rules apply to certain existing residents and applicants. Source: Immigration Services Agency of Japan, revision of the Business Manager standards (in Japanese).
| Requirement | Revised requirement from 16 October 2025 |
|---|---|
| Capital | At least ¥30 million of stated capital for a KK, or of total capital contributions for a GK. Capital reserves, capital surplus and retained earnings do not count, and salaries or office costs cannot be added to reach the amount. |
| Full-time employee | At least one, who must be a Japanese national, a special permanent resident, or a foreign national with the status of Permanent Resident, Spouse or Child of Japanese National, Spouse or Child of Permanent Resident, or Long-Term Resident. Staff with other statuses, including work visas, do not count. |
| Japanese language | The applicant or a full-time employee must have Japanese at B2 level or above under Japan's Framework of Reference for Japanese Language Education (comparable to CEFR B2). JLPT N2 or above is one way to show this. For this requirement only, a full-time employee on a work visa can also count. |
| Experience or education | At least three years of experience managing or administering a business (time spent on start-up preparation under Designated Activities status counts), or a doctoral, master's or professional degree in management or in a field related to the skills or knowledge the business needs. Equivalent foreign degrees are accepted. |
| Business plan | The plan must be checked for specificity, reasonableness and feasibility by a professional with expertise in business management. When the rules took effect, this meant an SME management consultant (chusho kigyo shindanshi), a certified public accountant or a tax accountant. Exceptions include businesses comparable in scale to a listed company. The agency's Q&A states that a certified public accountant or tax accountant who is the company's external adviser may carry out the review, but the company's own officers and employees may not. Our representative holds both qualifications. |
| Office | Premises suitable for the scale of the business. As a general rule, your home cannot also serve as the office. |
At each renewal, the immigration authorities also check that labour insurance, social insurance and the business's national and local taxes, including withholding tax, corporate tax and consumption tax, have been properly handled and paid. Ongoing accounting and tax compliance therefore matter for renewal, alongside compliance with labour laws such as the Labour Standards Act and the Minimum Wage Act and any licences the business needs, which are also reviewed.
Formation and visa applications
Company formation. The timetable depends mainly on how quickly signed documents can be collected, including from overseas, and is set out in our written proposal. It does not include the time needed for a visa decision.
Business Manager visa. For certificates of eligibility issued in July 2026, the average time from application to issue was 241.9 days. For renewals approved in July 2026, the average from application to the notice of approval was 43.9 days. These are the Immigration Services Agency's monthly figures, which include time waiting for additional documents the agency requested and exclude refusals and withdrawn applications. They are averages, not estimates for any individual application. They cover processing by the Immigration Services Agency in Japan; where the person is abroad, the visa itself is then issued by a Japanese embassy or consulate, which takes additional time. Source: Immigration Services Agency, processing times by status of residence, table for permissions granted in July 2026 (PDF, in Japanese).
One package, or each service on its own
Full package from ¥2,000,000 plus consumption tax. Company formation, the Business Manager visa application including the expert review of the business plan, and bookkeeping for the first financial year together with the accounts, the corporate tax return and, where required, the consumption tax return for that year, quoted as one fixed fee in writing. The quote depends on the volume of transactions, the number of staff and the length of the first financial year, and lists what is included and any additional fees. Payroll and government charges, such as the registration and licence tax and notary fees, are quoted separately; payroll does not include social or labour insurance procedures unless the proposal says so.
Integrated monthly advisory from ¥120,000 a month plus consumption tax, with bookkeeping included and a minimum term of three months. The monthly fee is quoted according to company size, headcount and workload, and it includes a monthly online meeting to review your position and discuss our recommendations.
Basic tax services. Monthly bookkeeping and trial balances, tax questions answered directly by a licensed tax accountant, year-end tax adjustment, statutory information returns and the depreciable asset tax return.
As an external CFO. Proactive tax planning that takes account of the company's finances and the position of its owners, including directors' remuneration and how much profit to keep in the company. Funding and cash flow, including money moving to and from the overseas parent. Management accounts, budgets and business plans. Shareholder and board resolution documents and minutes relating to directors' remuneration, prepared in our capacity as a registered gyoseishoshi.
For foreign business owners. Advice on maintaining and renewing Business Manager status, including the tax and social insurance payment compliance reviewed at renewal, the expert review of business plans in our capacity as a CPA or tax accountant, and checks on suitable residence statuses when hiring foreign employees. Preparing and submitting residence-status applications is quoted separately.
Your adviser and working languages. Tax, accounting and residence-status advice is provided by the same professional, registered in Japan as a tax accountant, certified public accountant and gyoseishoshi. Monthly reporting and explanations to the overseas parent are available in English or Chinese.
Quoted separately. Annual financial statements and the corporate tax, consumption tax, enterprise tax and corporate inhabitant tax returns, with the annual fee stated when you engage us. Payroll processing, provided by our group company. Social and labour insurance procedures, undertaken by a sharoushi (labour and social security attorney) within our group. Company formation and visa applications are quoted individually in writing. Quotes are free. A comparison with the usual scope of a monthly tax adviser is on our corporate advisory page (in Japanese).
To request a quote, tell us about your planned business, the proposed owners, your target start date, your staffing plans and the services you need.
Common questions
Can you support a foreign company establishing a subsidiary in Japan?
Can you handle the Business Manager visa and the company's accounting and tax together, in English?
Can we have the company set-up, the visa and the first year's accounting as one package?
Can a tax accountant who is the company's adviser review the business plan?
I held Business Manager status before the revised rules took effect. How do the transitional rules affect my renewal?
Can you guarantee the visa?
Ask for a quote
Choose “Company set-up / Business Manager visa” and tell us about your planned business, the proposed owners, your target start date, your staffing plans and whether you need ongoing bookkeeping and payroll services. A reply comes in English.
Tax services: Esperanza Consulting International Tax & Accounting Office, a member of the Tokyo Certified Public Tax Accountants’ Association