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.
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 |
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.
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