Subsidiary incorporation (setting up KK): expenses and fees

The following table illustrates example to establish a wholly-owned subsidiary by a subscription in Japan.
**When a foreign corporation establishes a Japanese subsidiary as a shareholder, additional documents (which will be handled by a judicial scrivener) will need to be prepared in relation to the documents required in the home country (Note). Because this procedure is necessary, the judicial scrivener's fee is higher.
(Note) "Procedures for Commercial and Corporate Registration for Foreigners and Overseas Residents" (Ministry of Justice website)

Company incorporation package price (Judicial scrivener's fee）+ our office's fee is Nil.

Work	Economy Plan All in Japanese	Standard Plan  Primarily in English, domestic documents in Japanese	Premium Plan All services are available in English
(1) Questionnaire (Japanese only)	〇	ー	ー
Correspondence with the home country in English	✕	〇	〇
(2) Articles of Incorporation (Japanese only)	〇	〇	ー
Articles of Incorporation (Japanese and English)	✕	✕	〇
(3) Method of Incorporation (A or B)	B	（A or B）	（A or B）
A.Sworn Affidavit of Foreign Shareholders	✕	〇	〇
B.Founders Residents of Japan Share Transfer Agreement	〇 　Created by yourself using a sample	〇　Created by yourself using a sample	〇
Judicial Scrivener's Fee (Total)	JPY100,000円+ tax	JPY200,000円+ tax	JPY260,000円+ tax
Actual Expenses such as Stamp Duty and Registration Tax	JPY202,000	JPY202,000	JPY202,000
Total	JPY312,000	JPY422,000	JPY488,000

※The above is a guideline; the judicial scrivener will provide a quote based on the number of English documents you require.

STEPS	Expenses/Fees	Notes
I. Procedure of Japanese subsidiary establishment.
1. Judicial scrivener services from drafting articles of incorporation to registration. Fee for judicial scrivener (An alliance judicial scrivener performs duties)	Judicial scrivener fee: JPY 165,000 (including tax) - Services will be provided by our affiliated judicial scrivener. If requested (and not otherwise charged), creation of articles of incorporation in both English and Japanese will incur an additional JPY 66,000 (including tax). If you require the creation of an affidavit to establish a foreign corporation as a shareholder from the outset, there will be an additional JPY 55,000 (including tax) for the preparation of that document. If you also require the creation of share transfer documents (which you can create yourself using a sample) for immediate transfer to the original foreign shareholder after establishment, there will be an additional JPY 66,000 (including tax).	Making a report of an investigation about similar trade name, the purpose of business. Making the article of association Making the minutes of a foundation general meeting. Making the minutes of directors meeting.
2. The certification of articles of association
(1) Public Notary fee	JPY 52,000	You meet the payment in the public notary office.
(2) A fiscal stamp	Nil or JPY 40,000	In case of an electrical approval, a fee will be Nil.
3. Tax for a registration license	0.7% of the amount of capital (JPY 150,000 is minimum cost)	You meet the payment in the Regional Legal Affairs Bureau when you apply for the　registration.
Total (reference)	JPY 422,000 - JPY 565,000 We will ask about your preferred method of establishment (whether English is required or if Japanese only is acceptable) before preparing the documents, and a judicial scrivener will provide you with an estimate.	It varies depending on the method of request and the type of work.
II. A necessary procedure after the company registration (Mandatory).
4. Report to the Bank of Japan (for Forex law)	JPY 44,000(Incl tax)	By the following month of 15th days of the incorporation, you have to submit appropriate documents through the Bank of Japan to a Cabinet minister(s) related to forex law.
5. Registration for tax purposes	JPY 88,000(Incl tax)	You have to submit some documents to appropriate authorities. (National tax office and Local tax offices).
6. A report of social security insurance (health insurance and a pension) Fee for a social security licensed specialist (An alliance Shakaihoken-Romushi performs duties)	JPY 82,500(Incl tax)	You have to submit some documents to the social security insurance office.
7. A report of labouring insurance (industrial injury insurance, unemployment insurance) Fee for a social security licensed specialist (An alliance Shakaihoken-Romushi performs duties)	JPY 55,000(Incl tax)	Report it to the competent authorities.
III. Other expenses and fee
8. Fee for a total consultation	JPY 22,000(Incl tax) / hour	If you need
9. Company seal		prepare by you