You are currently viewing Relocation of Office in Japan

Relocation of Office in Japan

Relocation of Office in Japan and Required Notifications

Assumed that you run a company in Kachidoki, Chuo-ku, Tokyo. When you started your business, you submitted the following documents to the official authorities.

1 Notification of Incorporation(法人設立届) to the Kyobashi Tax Office(京橋税務署) and the Chuo Metropolitan Tax Office(中央都税事務所).

By submitting these documents, you are notifying the Kyobashi Tax Office and the Chuo Metropolitan Tax Office of the commencement of your business.

The tax office handles corporate tax etc., and the metropolitan tax office handles corporate inhabitant tax etc.

2 The list of shareholders and balance sheet to the Kyobashi Metropolitan Taxation Office.

Since you are the only shareholder of your company, the entries in the shareholders’ list were very simple.

Also, since you just started your business, the entries in the balance sheet were also simple.

Assets / Net Assets

Cash 5,000,000 yen / Capital 5,000,000

3 Application for approval of an exception to the withholding income tax payment period (源泉所得税の納期の特例の承認に関する申請書)to the Kyobashi Tax Office

Your company will withhold income tax when it pays you a salary. If your salary is 200,000 yen, the company will withhold approximately 5,000 yen.

Your company needs to pay the 5,000 yen withheld to the tax office every month. But it is a waste of time for your company to pay 5,000 yen to the tax office every month.

So, by submitting this document, you only need to pay the tax office once every six months.

4 Notification of Establishment of Salary Payment Office, etc.(給与支払事務所等の開設届出書) to Kyobashi Tax Office

You submit this document to report that your company pays salaries to you.

It would be nice if the above documents could be combined into one document, but the Japanese government seems to lack such capability.

5 Application for approval of blue tax return (青色申告承認申請書)to the Kyobashi office

Taxpayers can choose to file a blue return or a white return. Those who make double-entry bookkeeping and prepare balance sheets, etc. can choose the blue tax return form.

Then, you can use the blue return deduction. So you would file this form to report that you are a blue filer.

6 Submit a copy of the company’s certified copy (履歴事項証明書)and Articles of Incorporation(定款) to the Kyobashi Tax Office and the Chuo Metropolitan Tax Office.

Main subject: Relocation of office in Japan and necessary papers

You have decided to relocate your office  located in Chuo-ku, Tokyo to Shibuya-ku, Tokyo.

In this case, you apply for registration of the relocation of office at the Legal Affairs Bureau within two weeks from the date of relocation of office.

The registration tax is approximately 61,000 yen.

You then submit the following documents to the tax office and other authorities

1 Notification of relocation of office (異動届)to the Kyobashi Tax Office and the Chuo Metropolitan Tax Office.

You move your company to Shibuya ward, but submit the documents notifying the relocation of office to the same tax office and metropolitan tax office as before.

And when you submit the moving notification to the Chuo Metropolitan Tax Office, you will submit a copy of the certified copy of your company(履歴事項証明書).

2 Notification of relocation of payroll office, etc.(給与支払事務所等の移転届出書)

To be submitted to the Kyobashi Tax Office.

No other documents need be submitted for this purpose. Even if you are a blue filer, you do not have to submit an application for approval of blue tax return.

Your status as a blue filer is maintained.