AQ Partners Blog

Yuga Koda

Founding Director

Annual Shareholders' Meeting for a Foreign-Owned KK: What Must Happen, When, and What a Sole-Shareholder Subsidiary Can Skip

Annual Shareholders' Meeting for a Foreign-Owned KK, AQ Partners

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Annual Shareholders' Meeting for a Foreign-Owned KK: What Must Happen, When, and What a Sole-Shareholder Subsidiary Can Skip

What a wholly owned Japan KK must do each year: the written resolution under Article 319, the agenda, ten-year records, public notice, and what a GK skips.

Yuga Koda

Founding Director

Corporate Secretarial Obligations for a Foreign-Owned KK or GK in Japan: The Annual and Event-Driven Checklist

Corporate Secretarial Obligations for a Foreign-Owned KK or GK in Japan, AQ Partners

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Corporate Secretarial Obligations for a Foreign-Owned KK or GK in Japan: The Annual and Event-Driven Checklist

Every annual and event-driven duty of a foreign-owned Japan KK or GK: resolutions, two-week deadlines, registration taxes, fines, and deemed dissolution.

Yuga Koda

Founding Director

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.

Incorporation

Yuga Koda

Founding Director

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.

Yuga Koda

Founding Director

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