Registration tax for incorporation of Limited Liability Company in Japan
Assumed you contribute 20 million yen to incorporate a company. Registration tax is calculated by the amount of the stated capital amount and its tax rate is 0.7% of stated capital amount.
So, the amount of registration tax is as below.
１ When you sum up 20 million yen as stated capital, 20 million yen × 0.7% = 140,000 yen.
2 When you sum up 10 million yen as stated capital and sum up 10 million yen as capital reserves, the amount of registration tax is 10 million × 0.7% = 70,000 yen.
Even if the amount of stated capital amount is 100 yen, the amount of registration tax is 60,000 yen.
Because, the minimum amount of registration tax for setting up Limited Liability Company is 60,000 yen.