支店(営業所)の設置 Branch Office in Japan

外国会社が日本で営業活動をする拠点となる事業形態の一つに、日本支店があります。事業形態の種類と比較については、次のページでご確認ください。>> 事業形態の比較

外国会社の日本支店は、日本で法人格は与えられませんが、支店設置の登記は必要です。日本支店の設置の際に注意しなければならないことは、日本の代表者が日本居住者でなければならないことです。その他の特徴や日本支店のメリット・デメリットについては、次の項目で確認下さい。>> 外国会社の日本支店

Japanese Branch Office ("BO") is one of types of business operation to engage in sales activities in Japan. See the following page for types of business operation in Japan. >> Types of Business Operation.

Even though BO does not have its own legal corporate status and is recognized as a part of the foreign company under Japanese Companies Act, setting up a BO requires legal registration of necessary information at Legal Affairs Bureau. Representative in Japan must be appointed by the head office of the company, and the reprentative has to be a person who resides in japan. See also the following page to know the characteristics, advantages and disadvantages of BO. >> Shiten – Branch Office


  • 商号(外国会社の商号)
  • 本店所在地
  • 日本における営業所(支店)所在地
  • 公告をする方法
  • 外国会社の準拠法
  • 外国会社の設立年月日
  • 外国会社の事業目的
  • 外国会社の発行可能株式数
  • 外国会社の発行済株式の総数
  • 外国会社の資本金の額
  • 外国会社の役員
  • 日本における代表者の氏名及び住所


Information to be registered in the registry in Japan as Branch Office of foreign company

  • Corporate name (same as the foreign company)
  • Address of head office
  • Address of Japanese Branch Office
  • Method of public notice
  • Law under which the company is organized
  • Date of establishment of the company
  • Purpose of the company
  • Total number of authorized shares of the company
  • Total number of issued shares of the company
  • Pain-in capital of the company
  • Directors / Partners
  • Name and Address of representative of Branch Office

* Name of foreign individuals is written in Japanese Katakana.

日本支店設置に準備する書類 Necessary Documents for Setting Up a Branch Office.



  • 外国会社が日本支店の設置と日本における代表者等を決定した議事録
  • 外国会社の定款および登記事項証明書
  • 外国会社に関する宣誓供述書
  • 日本における代表者の実印および印鑑証明書
  • 日本支店の実印

The registration of Japanese Branch Office requires the documents to certify information of the headquaters in foreign country. However, as a matter of course, foreign companies are established and operated in accordance with laws and regulations of the country where the headquaters is registered. It is possible that there would be no documents as the same as "Certificate of Company Registry" issued in Japan. Also, the items which must be prescribed in the Articles of Incorporation (Teikan) are different depending on the country which the company belongs. Therefore, generally, we need to prepare a document called "Affidavit" to certify the information of the foreign company and have it notarized by notary public.

Necessary Documents for setting up a Branch Office in Japan are mainly as follows:

  • Articles of Incorporaton (and bylaws) of headquarters.
  • Certificate of Company Registry or documents related to the company registration in foreign country.
  • Affidavit (notarized).
  • Registered Individual Seal/Hanko of Representative in Japan.
  • Certificate of Registered Individual Seal/Hanko of Representative in Japan.
  • Seal/Hanko for Registration of Japan Branch Office.

宣誓供述書(アフィダビット Affidavit)について What is "Affidavit"?




Affidavit is a written sworn document of fact to certify that all the information stated in the document is correct and accurate, widly adopted in many countries, and the person concerned signs it under oath in front of the notary public or government officials.

Basically, in case of Affidavit for setting up a Branch Office in Japan, it has to be notarized by notary public or government officials of the country where the headquater belongs. If the Embassy or Consulate-General in Japan of the country provides notarization services for Affidavit, notarized Affidavit by the consul in Japan can be exceptionally accepted.

The most important thing is to prepare Affidavit in which all the necessary information for branch registration is stated. In order to have Affidavit notarized, it would be generally required to present related documents which can confirm the fact stated in the Affidavit. The format of Affidavit as well as required documents to confirm the fact may be different depending on Embassy and Consulate-General in Japan.

日本支店設置にかかる費用 Cost for Setting up a Branch Office


  • 登録免許税
    営業所を設置する場合: 90,000円


The cost for the registration of Japan Branch Office is as following:

  • Registration Tax
    – In case of having an office: 90,000JPY
    – In case of not having an office: 60,000JPY

The additional expenses (hiring a specialist, making seal/hanko for registration etc.) will be required.

日本支店設置の流れ Process for Setting up a Branch Office


Here’s the process for setting up a Branch Office.

1.外国本社が日本支店の代表者と場所を決定する。Decide address of Japan Branch Office and the Represenative in Japan.

  • 本国会社にて、日本の代表者と支店の場所を決定し、議事録を作成。
  • Hold the director’s meeting at the headquarters to appoint the Representative in Japan and decide address of the Branch Office. Prepare the minutes of the meeting.


2.業種により、日本銀行へ「支店等の設置に関する届出書」を提出 Submit "Report for Setting up a Branch Office" to Bank of Japan depending on types of business.

  • 業種によって、外為法に基づく日本銀行の届出が必要です。
  • 届出が必要な業種は、日本支店(営業所)を設置する前に、届出書を提出します。
  • 詳細については、日本銀行へお問い合わせ下さい。


3.宣誓供述書の作成と添付書類の準備 Prepare for Affidavit and Supplemental Documents.

  • 宣誓供述書の認証に必要な書類を準備する。(例:本国の登記事項証明書、定款、議事録等)
  • 本国の書類をもとに、日本支店設置の登記に必要な事項を記載した宣誓供述書を作成する。
  • Prepare necessary documents for Affidavit notarized. (e.g. Certificate of Company Registry, Articles of Incorporations, Minites of Directors’ meeting etc.)
  • Draft the Affidavit based on the documents regarding the headquarters. Note that the Affidavit must cover all of information to be registered for registration of Branch Office in Japan.


4.宣誓供述書の認証をうける Have the Affidavit Notarized.

  • 以下のいずれかの方法で、宣誓供述書の認証を受ける。
  • The Affidavit should be notarized by either of the following:
    – Representative Director
    make an oath and sign the Affidavit at notary public in the headquarters’ country.
    – Representative in Japan make an oath and sign the Affidavit at the Embassy or Consulate-General of the headquarters’ country in Japan (some Embassy or Consulate-Genral do not provide the notary services).


5.法務局への書類の準備・登記申請 Registration of Branch Office at Legal Affairs Bureau in Japan.

  • 外国語の文書は全て日本語訳が必要です。
  • 日本支店の場所を管轄する法務局へ申請します。
  • 申請から登記完了までは、約1週間です。
  • Japanese translations are necessary if the documents is written in foreign languages.
  • The registration must be applied at Legal Affairs Bureau which has a jurisdiction over the address of the Branch Office.
  • Processing time at Legal Affairs Bureau is about 7 – 10 business days.


6.登記完了、登記事項証明書等の取得 Registsration is Completed – Obtain the Certificates.

  • 登記が完了後、印鑑カードができれば、登記事項証明書印鑑証明書の取得が可能になります。
  • 登記事項証明書は、銀行開設や税務署等への届出でも必要になりますので、2~3通取得しておくといいでしょう。
  • You can obtain the certificate of Branch Office (e.g. Certificate of Registry and Certificate of Registered Seal/Inkan) after completing the registration and receiving Seal/Inkan Card for registered company seal/inkan.
  • You will need several copies of each certificates for opening bank account and reporting to Tax Office.


7.税務署や労基署等への届出、銀行口座の開設 Submit Necessary Report to Tax Offices and Other Administrative Office and Open Bank Account

  • 税務や労務に関する届出を行います。
  • 支店名義の口座を開設します。
  • Proceed to report to Tax Offices and other administrative office.
  • Open corporate bank account under the Branch Office’s name.


8.在留資格に関する手続き Visa Application (if necessary)

  • 在留資格に関する手続きが必要であれば、続けて申請を進めます。
  • Proceed visa application if necessary.
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