Incorporation · capital estimate
One figure, six downstream consequences
The figure is fixed the moment it goes into the articles, and changing it later costs registration tax each time. That one number also settles the notarisation fee, the registration tax, consumption tax, the per-capita levy, and whether the 経営・管理 status of residence is within reach.
This page does not tell you what figure to choose —— that is a judgement on an individual case, and it is work reserved to a 行政書士. All that happens here is that the published rates and bands are applied to the number you enter.
Downstream of ¥10,000,000
- 経営・管理 (Business Manager): capital requirement経営・管理の資本金要件not met
Since 16 Oct 2025, the 経営・管理 status requires stated capital of ¥30m or more. It does not apply to those who need no new status of residence — Permanent Residents, spouses of Japanese nationals and the like.
上陸基準省令（2025年10月16日施行）
- 定款認証 (articles notarisation) fee定款認証手数料¥50,000
The band for capital of ¥3m or more.
公証人手数料令（令和6年12月1日改定）
- 収入印紙 (revenue stamp) — paper articles only収入印紙（紙定款のみ）¥0
Not required for electronic articles. The electronic signature does need your own My Number card and an IC card reader.
印紙税法
- 登録免許税 (registration and licence tax)登録免許税¥150,000
0.7% comes to 70,000, below the 150,000 floor, so the floor applies.
登録免許税法 別表第一
- Certificate of registered matters and similar登記事項証明書ほか¥2,000
An estimate — it scales with how many copies you need.
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- Consumption tax消費税taxable from the first fiscal year
With capital of ¥10m or more the exemption does not apply, and two years of it are lost.
消費税法第12条の2（基準期間がない法人の納税義務の免除の特例）
- 法人住民税 均等割 — per-capita levy (annual)法人住民税 均等割（毎年）¥70,000 per year
For the Tokyo 23 wards with 50 or fewer employees. It is due every year even at a loss.
地方税法（東京都は都税条例）