Starting a New KK or GK

Japan's two most common company structures for foreign entrepreneurs and businesses are the Kabushiki Kaisha (KK / 株式会社) and the Godo Kaisha (GK / 合同会社). We can assist with the incorporation address and mail management needed throughout the registration process.

Although we do not support the company registration process as we are not specialized in this area, we can introduce you to our trusted partners: Kaisha Express or Ishida & Associates. They can provide up-to-date guidance on the registration process and regulatory requirements, and also help confirm whether a virtual office address would be suitable for your company's setup and ongoing compliance in Japan.

Our address can then be used for your company establishment.

KK vs. GK: Which Should You Choose?

Kabushiki Kaisha (KK / 株式会社) is similar to a C corporation in the US. It is owned by shareholders who hold shares, subject to stricter regulations, and requires a board of directors and statutory auditors. KKs are considered prestigious and credible in Japan, making them a popular choice for larger companies or those looking to raise capital from investors.

Godo Kaisha (GK / 合同会社) is similar to a Limited Liability Company (LLC). It is owned by members who contribute capital, has simpler requirements, lower startup costs, and gives the owner more operational control. GKs are well-suited for small to medium-sized businesses that do not need to issue public shares.

Feature	Godo Kaisha (GK)	Kabushiki Kaisha (KK)
Ownership	Members who contribute capital	Shareholders holding shares
Management	Decentralized; each member can participate	Centralized board of directors
Regulations	Less strict (Companies Act)	Stricter (Companies Act + Financial Instruments Act)
Tax	Corporate tax; members pay individual tax on dividends	Corporate tax; shareholders may face double taxation
Best for	Small to medium-sized businesses	Larger, more established companies

Pre-Incorporation Decisions

Before starting the paperwork, decide on the following:

• Company type: Choose between a KK, GK, or branch office
• Company name: Must be unique, contain no special characters, and use the English or Japanese alphabet
• Office location: This determines which Legal Affairs Bureau and notary public office you will use for registration
• Board of directors: Not required if you are the sole founder. If there are multiple shareholders, consider appointing at least three directors and an external auditor

Step-by-Step Incorporation Process

1. Choose an office location — Secure a physical or virtual office address (MailMate can provide a registered address in Tokyo or Fukuoka)
2. Make a company seal — Create a corporate seal and register it with the Legal Affairs Bureau, along with personal seals for each director
3. Create Articles of Incorporation — Draft the Articles detailing the company name, location, business purpose, capital, and other key information, signed with the founders' seals
4. Get notarized — Notarize the Articles of Incorporation at a notary office and pay the required fees
5. Deposit capital — Deposit startup capital in a bank and retain copies of the bankbook as proof of the deposit
6. Register your company — Submit documents (including the registration license tax payment and Articles of Incorporation) to the Legal Affairs Bureau
7. Notify government offices — Inform the local tax office, Labor Standards Inspection Office, Japan Pension Service Office, and the Public Employment Security Office (if you have employees)

Cost of Incorporation

Starting a company in Japan typically costs between ¥242,000 and ¥250,000, depending on whether documents are submitted electronically.

Cost Item	Amount (¥)
Certification of Articles of Incorporation	50,000
Certified Copy of the Articles of Incorporation	2,000
Revenue Stamps (if not certified electronically)	40,000
Registration and License Tax	150,000
Total	242,000 – 250,000

How MailMate Helps

• Provides a compliant registered address in Tokyo or Fukuoka for use on incorporation documents
• Handles all incoming mail from the Legal Affairs Bureau, tax offices, and government agencies
• Offers a bilingual virtual mailbox so you never miss a compliance notice
• Connects you with licensed scriveners (司法書士) to handle the paperwork on your behalf
• Can launch a fully compliant Japanese entity in as little as 14 days with one fixed fee

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Documentation is updated from time to time — please confirm with MailMate personnel in all cases. Documentation may be out of date, lack details, or have mistakes.