How to Increase Your Company's Capital to ¥30 Million in Japan

Raising registered capital from ¥5M to ¥30M costs roughly ¥225,000–¥350,000 in fees. Third-party allotment steps, tax thresholds at ¥10M and ¥100M, and timeline.

Bottom line: Increasing your KK's registered capital from ¥5 million to ¥30 million costs roughly ¥225,000–¥350,000 in registration tax and professional fees. The most common route is a third-party allotment (第三者割当増資) resolved at a special shareholders' meeting, followed by a registration change at the Legal Affairs Bureau. Budget 2–4 weeks and watch the tax thresholds at ¥10 million and ¥100 million — crossing them permanently changes your tax obligations.

Information current as of March 2026 based on the GVA corporate registration guide, Yayoi's capital increase procedure overview, Standard Tax's capital increase tax analysis, and the Companies Act (English translation).

Why you need to do this now

Since October 16, 2025, the Business Manager visa (経営・管理ビザ) requires ¥30 million in registered capital — up from ¥5 million. Current holders have until October 2028 to comply, but Immigration assesses genuine progress at each renewal. For the full breakdown, see our pillar guide: Business Manager Visa 2025: The Complete Guide.

This article covers one thing: how to execute the capital increase for a Kabushiki Kaisha (株式会社 / KK).

Three types of capital increase

Method	Japanese	How it works	Best for
Third-party allotment	第三者割当増資 (daisansha wariate zōshi)	Issue new shares to a specific person — yourself, a family member, or an outside investor	Most small KKs; owner injects own funds
Shareholder allotment	株主割当増資 (kabunushi wariate zōshi)	Offer new shares proportionally to all existing shareholders	Multiple existing shareholders want to maintain ratios
Capital reserve transfer	資本準備金の資本組入れ (shihon junbikin no shihon kumiire)	Reclassify existing capital reserves as registered capital — no new money needed	Companies that previously allocated funds to capital reserve

For most foreign business owners with a single-shareholder KK, third-party allotment where you subscribe to your own new shares is the simplest path.

Step-by-step procedure (third-party allotment)

Step 1 — Shareholder decision on issuance terms (募集事項の決定). For a non-public KK, you need a special resolution (特別決議): attendance of shareholders holding a majority of shares, approval by two-thirds or more. Decide: number of new shares, issue price, payment deadline, and capital allocation.

Step 2 — Subscription and allotment (申込み・割当て). The subscriber submits a written application. The company formally resolves the allotment.

Step 3 — Payment (払込み). Transfer the full ¥25 million into the company's bank account by the deadline. Keep the passbook or statement — the Legal Affairs Bureau requires proof.

Step 4 — Registration at the Legal Affairs Bureau (法務局で変更登記). File within 2 weeks of payment. Late filing can result in a ¥1 million fine on the representative director.

Step 5 — Tax office notification (税務署への届出). Submit capital change notifications to the tax office, prefectural tax office, and municipal tax office.

Required documents for registration

Registration application form (登記申請書)
Shareholders' meeting minutes with special resolution (株主総会議事録)
Subscription application (募集株式の引受けの申込みを証する書面)
Proof of payment — certified copy of bank passbook showing the deposit (払込みがあったことを証する書面)
Capital computation certificate — proving the capital amount was calculated per the Companies Act (資本金の額の計上に関する証明書)
Updated articles of incorporation, if authorized shares need amending (定款)
Board of directors' minutes, if applicable (取締役会議事録)
Power of attorney, if filed by a judicial scrivener (委任状)

Cost breakdown

Item	Amount	Notes
Registration tax (登録免許税)	¥175,000	0.7% of ¥25M increase = ¥175,000 (minimum ¥30,000)
Judicial scrivener fee (司法書士報酬)	¥50,000–¥80,000	National average ~¥53,000; Tokyo offices typically ¥60,000–¥80,000
Certified copies & stamps (登記簿謄本等)	¥2,000–¥5,000	¥490–600 per certified copy depending on method (as of Apr 2025); you'll need several
Tax accountant consultation (税理士相談)	¥0–¥30,000	If your existing tax accountant handles it within retainer, possibly ¥0
Total estimate	¥225,000–¥350,000	Lower end if scrivener fees are minimal; higher if accountant consultation needed. DIY route (no scrivener): ~¥180,000

If you increase to exactly ¥30 million (a ¥25 million increase), the registration tax is calculated as ¥25,000,000 × 0.7% = ¥175,000. This is above the ¥30,000 minimum, so the percentage applies.

Tax implications you must know

Crossing certain capital thresholds triggers permanent tax changes. For a ¥5M → ¥30M increase, here's what hits you:

Threshold	What changes	Impact for ¥30M capital
¥10 million	Consumption tax (消費税) — new companies with capital ≥¥10M are taxable from year one	Already established companies: check your base period. New companies: you're now a taxable entity from day one.
¥10 million	Corporate resident tax flat-rate portion (均等割) increases	Tokyo 23-wards, ≤50 employees: ¥70,000/year → ¥180,000/year
¥100 million	Enterprise tax external standard taxation (外形標準課税) kicks in	Not applicable at ¥30M — you're safe here
¥100 million	Loss of SME reduced tax rate (15% on first ¥8M of income)	Not applicable at ¥30M — you keep the reduced rate

Pro tip: Under the Companies Act, you can allocate up to half of the paid-in amount to capital reserve (資本準備金) instead of registered capital. For example, pay in ¥25 million but register only ¥25 million as capital increase (to reach ¥30M total). Some tax advisors suggest going slightly above ¥30M and splitting the excess into capital reserve for future flexibility — but for visa purposes, Immigration looks at registered capital (資本金), not capital reserve. Make sure the full ¥30 million is in 資本金.

Timeline

Task	Time needed
Prepare funds and consult tax accountant	1–2 weeks
Draft documents and hold shareholders' meeting	1–3 days (for single-owner KK, same day is possible)
Payment into company account	1 day
File registration at Legal Affairs Bureau	Must be within 2 weeks of payment
Processing by Legal Affairs Bureau	3–7 business days
Tax office notifications	1–2 days
Total	2–4 weeks

Japanese phrases for your accountant and judicial scrivener

資本金を500万円から3000万円に増資したいです。
(Shihonkin wo gohyaku man en kara sanzen man en ni zōshi shitai desu.)
— I want to increase the registered capital from ¥5 million to ¥30 million.

第三者割当増資の手続きをお願いできますか？
(Daisansha wariate zōshi no tetsuzuki wo onegai dekimasu ka?)
— Can you handle the third-party allotment procedure?

経営管理ビザの要件で資本金3000万円が必要になりました。
(Keiei kanri biza no yōken de shihonkin sanzen man en ga hitsuyō ni narimashita.)
— The Business Manager visa now requires ¥30 million in capital.

登記変更の必要書類を教えてください。
(Tōki henkō no hitsuyō shorui wo oshiete kudasai.)
— Please tell me the required documents for the registration change.

増資による税務上の影響を確認したいです。
(Zōshi ni yoru zeimu-jō no eikyō wo kakunin shitai desu.)
— I want to confirm the tax implications of the capital increase.

Get help navigating this process

Increasing capital is straightforward on paper, but the details matter when your visa depends on it. Need a bilingual judicial scrivener or want to confirm you're doing this right? Ask on LO-PAL — post your question for free and get advice from local experts who've been through this.