Japan Back Office & Market Entry Insights

Converting a Japan Branch or Representative Office into a Subsidiary

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Converting a Japan Branch or Representative Office into a Subsidiary

No conversion exists: a group incorporates a Japan KK or GK, transfers assets, employees, contracts and licences, then closes the branch. Tax mechanics, steps, owners.

Entity

Incorporation

Yuga Koda

Founding Director

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The First-Year HQ Calendar for a New Japan Subsidiary: Every Filing, Approval, and Board Action with an Owner

The First-Year HQ Calendar for a New Japan Subsidiary, AQ Partners

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The First-Year HQ Calendar for a New Japan Subsidiary: Every Filing, Approval, and Board Action with an Owner

Month-by-month first-year calendar for a Japan subsidiary: FEFTA, tax notifications, blue form, payroll enrollment, statutory dates, and year end, with HQ owners.

Compliance

Entity

Yuga Koda

Founding Director

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Permanent Establishment Risk Before the Entity Exists: Remote Employees, EORs, and Sales Reps in Japan

Permanent Establishment Risk Before the Entity Exists, AQ Partners

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Permanent Establishment Risk Before the Entity Exists: Remote Employees, EORs, and Sales Reps in Japan

How remote employees, EOR hires, distributors, and representative offices create a permanent establishment in Japan before a subsidiary exists.

Tax

Entity

Yuga Koda

Founding Director

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Aligning the Japan Subsidiary's Fiscal Year with the Parent: Options, Filings, and the Cost of Changing Later

Aligning the Japan Subsidiary's Fiscal Year with the Parent, AQ Partners

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Aligning the Japan Subsidiary's Fiscal Year with the Parent: Options, Filings, and the Cost of Changing Later

Why a Japan subsidiary should match its parent's fiscal year end, what a short first period does to tax deadlines and thresholds, and how to change it later.

Accounting

Tax

Yuga Koda

Founding Director

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Delegation of Authority in a Japan Subsidiary: Mapping the Group Approval Matrix onto Japanese Company Law and the Corporate Seal

Delegation of Authority in a Japan Subsidiary, AQ Partners

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Delegation of Authority in a Japan Subsidiary: Mapping the Group Approval Matrix onto Japanese Company Law and the Corporate Seal

How a multinational's approval matrix meets Japanese company law: the representative director, the registered seal, e-signatures, and the five steps that make it enforceable.

Entity

Compliance

Yuga Koda

Founding Director

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Representative Director Residency and Nominee Directors: What HQ Counsel Needs to Know About Liability and Signing Authority

Representative Directors, Residency, and Nominees, AQ Partners

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Representative Director Residency and Nominee Directors: What HQ Counsel Needs to Know About Liability and Signing Authority

No director must live in Japan since 2015, but seals, banks, and Article 429 liability still decide who should represent a subsidiary. A guide for HQ counsel.

Entity

Compliance

Yuga Koda

Founding Director

AQ Partners Blog

Your information hub for Japan back office.

Converting a Japan Branch or Representative Office into a Subsidiary

The First-Year HQ Calendar for a New Japan Subsidiary: Every Filing, Approval, and Board Action with an Owner

Permanent Establishment Risk Before the Entity Exists: Remote Employees, EORs, and Sales Reps in Japan

Aligning the Japan Subsidiary's Fiscal Year with the Parent: Options, Filings, and the Cost of Changing Later

Delegation of Authority in a Japan Subsidiary: Mapping the Group Approval Matrix onto Japanese Company Law and the Corporate Seal

Representative Director Residency and Nominee Directors: What HQ Counsel Needs to Know About Liability and Signing Authority

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