Business Plan Certification for Japan's Business Manager Visa: Who Can Sign Off

Only CPAs, tax accountants, and SME consultants can certify your business plan. Lawyers and administrative scriveners cannot. How to find a certifier, what they check, and estimated costs.

Bottom line: Since October 2025, every Business Manager visa application in Japan requires a certified business plan. Only three types of professionals can sign off on it: a CPA (公認会計士), a Tax Accountant (税理士), or an SME Consultant (中小企業診断士). Lawyers and administrative scriveners cannot. Based on practitioner estimates, expect to pay approximately ¥100,000–¥300,000 for the evaluation. Review timelines vary but typically take a few weeks.

Information current as of March 2026 based on the Immigration Services Agency's official revision notice, ACROSEED's analysis, GyakuSan's regulatory breakdown, and IMS Legal's evaluation guide.

One of the biggest practical hurdles in the October 2025 Business Manager visa reform isn't the ¥30 million capital requirement -- it's finding a qualified professional to certify your business plan. This article explains who can do it, what they check, and how to find one who speaks English.

Why certification is now mandatory

Before the reform, you could write your own business plan and submit it directly to immigration. That's over. The revised ordinance requires that every business plan undergo a feasibility evaluation (事業性評価 / jigyousei hyouka) by a licensed professional. Immigration will not accept a plan without this third-party sign-off.

The purpose is straightforward: the government wants qualified experts to verify that your business is real, financially viable, and not a paper company created solely to obtain a residence status.

Who CAN certify your business plan

Only three types of Japanese-licensed professionals are authorized:

Professional	Japanese title	What they specialize in	Typical cost for evaluation
Certified Public Accountant (CPA)	公認会計士 (kouninKaikeishi)	Financial auditing, accounting, corporate finance	¥150,000 - ¥300,000+
Licensed Tax Accountant	税理士 (zeirishi)	Tax compliance, financial statements, business advisory	¥100,000 - ¥250,000
SME Management Consultant	中小企業診断士 (chuushou kigyou shindan-shi)	Business strategy, management analysis, growth planning	¥100,000 - ¥200,000

Critical rules:

The certifier must hold a Japanese license. A US CPA, UK chartered accountant, or other foreign qualification does not count.
The certifier must be an external third party. An officer or employee of your company cannot evaluate the plan, even if they hold one of the three qualifications.
However, an external tax advisor (顧問税理士) who already handles your company's books is permitted -- they are considered independent enough.

Who CANNOT certify your business plan

This catches many applicants off guard:

Lawyers (弁護士 / bengoshi) -- not authorized for business feasibility evaluations
Administrative Scriveners (行政書士 / gyousei shoshi) -- they handle visa paperwork but are explicitly excluded from certifying business plans

Your immigration lawyer or scrivener will still prepare and submit the visa application itself. But for the business plan evaluation, you need a separate professional from the three categories above.

What the certifier checks

The evaluator produces a written assessment (評価書 / hyoukasho) covering whether your plan is specific, rational, and feasible. Here's what they examine:

Evaluation area	What they look for
Revenue model	Clear explanation of how the business generates income; pricing logic; target customers
Market analysis	Evidence of demand; competitor landscape; customer acquisition strategy
Financial projections	Profit & loss, cash flow, and balance sheet forecasts for 12-24 months minimum (3-5 years preferred)
KPIs	Measurable targets: monthly revenue, customer count, unit economics, break-even timeline
Employment plan	Hiring timeline, roles, salary costs, social insurance compliance
Permits & licenses	Whether required business licenses (飲食店営業許可, 旅行業登録, etc.) are obtained or in progress
Capital usage	How the ¥30 million capital is allocated; source of funds documentation

A vague one-page summary will not pass. The evaluator needs enough detail to write a substantive assessment.

How to find an English-speaking certifier

This is the hardest part. Japan's CPA exam is conducted entirely in Japanese, so bilingual practitioners are relatively rare. Here's where to look:

Your existing tax accountant -- if you already have a 顧問税理士 handling your company's taxes, ask them first. They already know your business.
Bilingual CPA/tax firms -- firms like SME Japan, Ciel Tax Corporation, and Shimada & Associates serve foreign business owners in English.
JETRO referrals -- JETRO's Invest Japan Business Support Centers can refer you to English-speaking professionals.
Your administrative scrivener's network -- most immigration scriveners have partner CPAs or tax accountants they work with regularly. Ask for an introduction.
LO-PAL -- post a request on LO-PAL and a local Japanese helper can research bilingual certifiers in your area and make introductions on your behalf.

How to prepare your business plan for review

Before meeting the certifier, have these ready:

Company overview -- registration documents (登記簿謄本), articles of incorporation, company history
Financial statements -- last 1-3 periods if the business is already operating
Monthly cash flow projection -- at least 12 months, ideally 24. Include assumptions behind each line item.
Revenue evidence -- contracts, letters of intent, customer pipeline, sales records
Hiring plan -- who you will employ, when, at what salary, and their residence status
Permit status -- copies of obtained licenses or proof of applications in progress
Capital source documentation -- bank statements, remittance records, loan agreements showing the origin of your ¥30 million

The more organized your materials, the faster (and cheaper) the evaluation will be. An evaluator working from scattered documents will charge more and take longer.

Useful Japanese phrases

事業計画書の評価をお願いしたいです。(Jigyou keikakusho no hyouka wo onegai shitai desu.) -- I'd like to request an evaluation of my business plan.

経営管理ビザの申請に必要な評価書を作成していただけますか？(Keiei kanri biza no shinsei ni hitsuyou na hyoukasho wo sakusei shite itadakemasu ka?) -- Can you prepare the evaluation document required for a Business Manager visa application?

英語で対応していただけますか？(Eigo de taiou shite itadakemasu ka?) -- Can you work with me in English?

Business Manager Visa 2025: Complete Guide to the New Requirements

Need help finding a certifier?

Don't wait until weeks before your visa deadline to start looking for a CPA or tax accountant. On LO-PAL, you can post a free request -- a local Japanese person can help you find a bilingual certifier, schedule consultations, and even accompany you to meetings. You only pay if you request a task and the helper completes it.