GUIDE · COMPANY SETUP
Setting up a company in Japan: KK or GK?
会社の作り方：株式会社と合同会社Kabushiki kaisha (KK) vs godo kaisha (GK)
Most subsidies need a business that is registered and operating in Japan. Here is how the two common company types compare, what registration costs, and what changed for the Business Manager visa.
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Registration tax
¥150K
KK minimum (GK: ¥60K)
Notary fee
KK only
¥15K–¥50K, depending on capital
Stamp duty
¥0
If your articles are electronic
Visa capital
¥30M
Business Manager, from Oct 16, 2025
KK or GK?
| Kabushiki kaisha (KK) | Godo kaisha (GK) | |
|---|---|---|
| Japanese種類 | 株式会社 | 合同会社 |
| Liability | Limited | Limited |
| Notarized articles | Required | Not required |
| Registration tax | 0.7% of capital, at least ¥150,000 | 0.7% of capital, at least ¥60,000 |
| Publishing results | Required (public notice of the balance sheet) | Not required |
| Good for | Raising investment, a familiar name for partners | Lower cost, simple internal rules |
Both types can apply for the same subsidies. Subsidy rules look at your size, industry and plan — not whether you are a KK or a GK.
What registration costs
| Cost | KK | GK |
|---|---|---|
| Registration tax登録免許税 | ¥150,000 minimum | ¥60,000 minimum |
| Notary fee for the articles定款認証の手数料 | ¥15,000–¥50,000 ¥15,000 only for capital under ¥1M that meets extra conditions | — |
| Stamp duty on the articles収入印紙 | ¥40,000 on paper · ¥0 if electronic | ¥40,000 on paper · ¥0 if electronic |
Notary fees: ¥30,000 for capital under ¥1M (¥15,000 if all founders are individuals, there are three or fewer, they take all the shares and there is no board), ¥40,000 for ¥1M to under ¥3M, ¥50,000 above that. Professional fees are extra.
The steps
- 01
Decide your business purposes and company name 目的・商号
You can only do the activities written in your articles — include the work you plan to get subsidies for.
- 02
Prepare the articles of incorporation 定款
A KK must have them notarized. Electronic articles avoid the ¥40,000 stamp duty.
- 03
Pay in the capital 出資の払込み
Into a founder’s or director’s bank account. If everyone lives abroad, receipt can be delegated to a third party.
- 04
File the registration 設立登記
At the Legal Affairs Bureau. If you file online, registering a company seal is optional.
- 05
After registration 設立後
Tax and social insurance notices, then the company bank account. JETRO says the whole process typically takes about three months.
Get your gBizID Prime early
Once the company is registered, apply for gBizID Prime. Most national subsidies are applied for online with it.
If you need a Business Manager visa
The rules became much stricter on October 16, 2025
New applications for the Business Manager visa (経営・管理) now need capital of at least ¥30 million, at least one full-time employee, 3+ years of management experience or a related graduate degree, and a business plan checked by a professional such as a tax accountant or SME consultant. People already on this visa have a transition period until October 16, 2028.
Visa applications are handled by immigration lawyers and gyoseishoshi. This site does not give visa advice — check the official Immigration Services Agency page before you plan.
Doing it yourself or with help
You can do yourself
- Draft articles with an online company-setup tool
- File the registration online
- Open the company bank account
Usually worth paying for
- Registration on your behalf — a judicial scrivener (司法書士)
- Visa applications — a gyoseishoshi or lawyer
- Tax setup and the first tax return — a tax accountant (税理士)
FAQ
Should a foreigner choose a KK or a GK in Japan?
Both give limited liability. A GK costs less to set up (registration tax from ¥60,000, no notary) and has simpler rules. A KK costs more (registration tax from ¥150,000 plus notary fees) but is more familiar to banks, partners and investors. Both can apply for the same subsidies.
How much does it cost to register a company in Japan?
For a GK, from about ¥60,000 (registration tax) if the articles are electronic. For a KK, from about ¥165,000–¥200,000 (¥150,000 registration tax plus a ¥15,000–¥50,000 notary fee), before professional fees.
Do I need a company seal (hanko)?
If you file the registration online, registering a company seal with the Legal Affairs Bureau is optional. Many companies still make one because banks and partners may ask for it.
How much capital do I need for a Business Manager visa?
Since October 16, 2025, new applicants need at least ¥30 million in capital, plus at least one full-time employee and other conditions. Check the Immigration Services Agency for the current rules.
Sources
- Registration tax table (登録免許税の税額表) — National Tax Agency
- Notary fees for articles of incorporation (定款手数料の改定) — Japan National Notaries Association
- Online filing and optional company seal (令和3年2月15日〜) — Ministry of Justice
- Business Manager status — changes from Oct 16, 2025 (経営・管理) — Immigration Services Agency
- Setting up business in Japan — model case — JETRO
This page is a plain-English summary, not legal advice. The official Japanese guidelines always take priority.
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USEFUL TOOLS
- 0-en Sogyo-kun — company setup support ↗Japanese-language service
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