Business Manager Visa Cost Breakdown 2026: How Much It Costs to Set Up a Company and Get the Visa
A complete breakdown of Japan Business Manager Visa costs in 2026 under the new standards: ¥30 million capital, mandatory employees, JLPT N2, expert evaluation fees, plus old-vs-new comparisons and practical ways to save.
In one sentence: After the new standards took effect on October 16, 2025, Japan’s Business Manager Visa (経営管理ビザ) became much harder to obtain: minimum capital increased from ¥5 million to ¥30 million, and new hard requirements were added for full-time employees, JLPT N2, and management qualifications. The direct out-of-pocket costs from company setup to visa approval are roughly ¥2 million to ¥4 million, and once you include the ¥30 million capital, the total funds you need are on the order of ¥32 million to ¥34 million. Compared with the old standard, where total required funds were often around ¥6 million to ¥7 million, this is a fundamental shift.
🔄 Transition-period reminder: If you already hold a Business Manager Visa, renewals up to October 2028 can still be reviewed under the old standards. This article is mainly for new applicants under the new standards.
Quick Cost Comparison: Old vs. New Standards
Start with this table to see how much has changed:
| Item | Old Standard (before 2025.10.15) | New Standard (from 2025.10.16) |
|---|---|---|
| Capital | ¥5 million (or 2 full-time employees) | ¥30 million (either-or option abolished) |
| Full-time employees | Optional (alternative to capital) | Mandatory (independent hard requirement) |
| Japanese ability | No requirement | JLPT N2 (hard requirement) |
| Management qualifications | No requirement | Master’s/doctoral degree or 3+ years of management experience |
| Expert evaluation of business plan | Not required | Mandatory (certified SME consultant/CPA/tax accountant) |
| Direct costs (excluding capital) | Approx. ¥1 million to ¥2.5 million | Approx. ¥2 million to ¥4 million |
| Total funds required | Approx. ¥6 million to ¥7 million | Approx. ¥32 million to ¥34 million |
Full Cost Overview
First, the full picture. Then we will break it down item by item.
| Cost Item | Kabushiki Kaisha (株式会社) | Godo Kaisha (合同会社) | Notes |
|---|---|---|---|
| Company setup | |||
| Articles of incorporation notarization fee | ¥30,000-¥50,000 | 0 (not required) | Tiered since the 2022 revision, based on capital |
| Stamp tax on articles of incorporation | ¥40,000 (paper) / 0 (electronic) | ¥40,000 (paper) / 0 (electronic) | Electronic articles save ¥40,000 |
| Registration and license tax | ¥210,000 | ¥210,000 | ¥30 million capital x 0.7% = ¥210,000 |
| Company seal set | ¥5,000-¥20,000 | ¥5,000-¥20,000 | Registered seal + bank seal + square seal |
| Judicial scrivener fee | ¥50,000-¥120,000 | ¥40,000-¥80,000 | You can save this by handling it yourself, but the process is not simple |
| Subtotal | Approx. ¥350,000-¥440,000 | Approx. ¥260,000-¥350,000 | Registration tax rises with higher capital |
| Office | |||
| Initial office costs (deposit/key money/agent fee) | ¥300,000-¥1,000,000 | ¥300,000-¥1,000,000 | Big gap between Tokyo and regional cities |
| Monthly rent | ¥50,000-¥200,000/month | ¥50,000-¥200,000/month | Depends on location and type |
| Visa application | |||
| Revenue stamp | ¥4,000 | ¥4,000 | COE is free; change-of-status costs ¥4,000 |
| Administrative scrivener fee | ¥150,000-¥300,000 | ¥150,000-¥300,000 | Common market range |
| New: Expert business plan evaluation fee | ¥50,000-¥200,000 | ¥50,000-¥200,000 | Certified SME consultant/CPA/tax accountant |
| New: JLPT N2 exam fee | ¥7,500 | ¥7,500 | Study materials may add around ¥10,000-¥50,000 |
| New: Full-time employee cost (monthly) | ¥210,000-¥350,000/month | ¥210,000-¥350,000/month | Salary around ¥180,000-¥300,000 + social insurance about 15% |
| Ongoing annual costs after arrival | |||
| Tax accountant retainer | ¥20,000-¥50,000/month | ¥20,000-¥50,000/month | Annual tax filing usually costs an additional ¥100,000-¥200,000 |
| Per-capita corporate inhabitant tax | ¥70,000/year | ¥70,000/year | Payable even if the company is in the red |
| Social insurance (company share) | About 15% of payroll | About 15% of payroll | Employees’ pension + health insurance |
| Capital | ¥30 million | ¥30 million | Company asset, not an expense you consume |
⚠️ The ¥30 million capital requirement is a hard requirement under the new Business Manager Visa standards effective October 2025 (see Detailed Eligibility Requirements). The old “¥5 million or two full-time employees” structure has been abolished. This money goes into the company account as operating capital, not as a government fee, but at the ¥30 million level Immigration will expect a business of a genuinely matching scale.
Detailed Breakdown of Company Setup Costs
For the full incorporation process, see our Complete Guide to Setting Up a Company in Japan. Here, we will focus on the cost side.
Kabushiki Kaisha vs. Godo Kaisha
This is your first major decision, and it directly affects your initial setup costs by around ¥100,000 to ¥200,000.
A Kabushiki Kaisha (株式会社) is the most familiar corporate form in Japan and generally carries stronger public credibility. Its setup cost is higher mainly for two reasons: the articles of incorporation must be notarized by a notary public (around ¥30,000-¥50,000), and the statutory minimum registration and license tax is ¥150,000.
A Godo Kaisha (合同会社) does not require notarization of the articles of incorporation, and its minimum registration and license tax is only ¥60,000. Those two differences alone can save roughly ¥120,000 to ¥140,000. For a Business Manager Visa application, Immigration does not favor one entity type over the other, so a Godo Kaisha is perfectly acceptable.
That said, under the new standards the capital requirement is ¥30 million, and the registration and license tax is 0.7% of capital, which comes to ¥210,000. That exceeds the statutory minimum for both company types, so the old tax-gap advantage disappears. Under the new rules, the main cost advantage of a Godo Kaisha is that you avoid the notarization fee.
Notarization Fee for the Articles of Incorporation (Kabushiki Kaisha Only)
Since April 2022, the notary fee has been tiered by amount of capital:
| Capital | Notary Fee |
|---|---|
| Up to ¥1 million | ¥30,000 |
| ¥1 million to ¥3 million | ¥40,000 |
| Over ¥3 million | ¥50,000 |
Under the new Business Manager Visa standards, with ¥30 million in capital, the notarization fee is ¥50,000, the highest tier.
Stamp Tax on the Articles of Incorporation
Paper articles of incorporation require a ¥40,000 revenue stamp. But if you use electronic articles of incorporation, that ¥40,000 is saved immediately. Most judicial scrivener offices now prepare electronic articles by default.
Registration and License Tax
The statutory tax is 0.7% of capital, subject to the following minimums:
- Kabushiki Kaisha: minimum ¥150,000
- Godo Kaisha: minimum ¥60,000
Under the new standards, ¥30 million x 0.7% = ¥210,000, which is above both minimums, so in practice both entity types pay ¥210,000. This is significantly higher than under the old ¥5 million-capital era, when the tax was often ¥150,000 for a Kabushiki Kaisha and ¥60,000 for a Godo Kaisha.
Company Seals
A Japanese company needs at least one registered corporate seal. In practice, most companies order the standard three-piece set: the representative seal (実印), bank seal, and square company seal (角印). Online, a full set usually costs around ¥5,000 to ¥15,000. There is no need to overspend here.
Judicial Scrivener Fee
In theory, you can handle the incorporation filing yourself. In practice, that requires Japanese ability and familiarity with Legal Affairs Bureau formatting rules. Typical fees are around ¥50,000-¥120,000 for a Kabushiki Kaisha and ¥40,000-¥80,000 for a Godo Kaisha.
Office Costs
Office space is one of the hard requirements for the Business Manager Visa (see Detailed Eligibility Requirements), and it is also one of the most variable cost items.
Tokyo vs. Regional Cities
| City/Area | Typical Monthly Rent for a Small Office | Initial Cost (Deposit + Key Money + Agent Fee) |
|---|---|---|
| Tokyo 23 Wards (central areas) | ¥100,000-¥200,000 | ¥500,000-¥1,000,000 |
| Tokyo 23 Wards (outer areas) | ¥60,000-¥120,000 | ¥300,000-¥600,000 |
| Osaka, Nagoya | ¥50,000-¥100,000 | ¥250,000-¥500,000 |
| Fukuoka, Sapporo, etc. | ¥30,000-¥80,000 | ¥150,000-¥400,000 |
Different Types of Office Space
Dedicated private office: The safest choice and the most Immigration-friendly. But initial costs are high.
Shared office / rental office (レンタルオフィス): These have become more widely accepted in recent years, but you need a private, lockable space exclusively assigned to your business. Monthly fees are often around ¥30,000-¥80,000, with lower upfront costs.
SOHO / home-office hybrid: This is the cheapest route, but it carries the highest screening risk. It is usually not worth risking your visa just to save a few tens of thousands of yen in rent each month.
Visa Application Costs
Official Fees
- Certificate of Eligibility (COE) application: Free
- Change of Status of Residence application: ¥4,000 (revenue stamp)
Administrative Scrivener Fees
| Service | Fee Range | Notes |
|---|---|---|
| Business Manager Visa application (new application/change of status) | ¥150,000-¥300,000 | Common market range |
| Including business plan drafting | ¥200,000-¥350,000 | The business plan standard is higher under the new rules |
| Company setup + visa package | ¥250,000-¥450,000 | One-stop service is often cheaper than hiring separately |
How should you choose an administrative scrivener?
- Confirm that immigration work is a core practice area
- Ask exactly what is included in the fee quote (business plan drafting? translation? free re-filing after refusal?)
- Chinese-language support can save a lot of communication cost
- Do not look at price alone; look at reputation and actual expertise
- Be cautious of anyone promising guaranteed approval - nobody can guarantee that
For the full document list, you can use our Document Checklist Tool. For how to prepare the business plan, see our Business Plan Guide.
New: Expert Evaluation Fee for the Business Plan
This is a new mandatory requirement under the new standards: your business plan must be professionally evaluated by a certified SME management consultant (中小企業診断士), certified public accountant (公認会計士), or tax accountant (税理士). This is not optional. It is a required submission document for Immigration.
| Evaluator | Typical Fee | Characteristics |
|---|---|---|
| Tax accountant | ¥50,000-¥100,000 | May offer a discount if already serving as your adviser |
| Certified public accountant | ¥100,000-¥150,000 | Strong credibility, but more expensive |
| Certified SME consultant | ¥50,000-¥150,000 | Professionally relevant and often moderately priced |
Cost-saving tip: If you already have a monthly tax accountant relationship, many tax accountants are willing to issue the evaluation within that broader engagement and may charge only an additional ¥30,000-¥50,000. Ask your own tax accountant first.
New: JLPT N2-Related Costs
Under the new standards, the applicant must have JLPT N2 or higher. Previously, there was no Japanese-language requirement at all.
| Item | Cost |
|---|---|
| JLPT exam fee | ¥7,500 (in Japan) |
| Study materials | ¥5,000-¥30,000 |
| Japanese school/private tutoring (if needed) | ¥30,000-¥200,000 |
If you already have N2, you can ignore this category. But if you need to study from scratch, the time and money involved can be significant, especially because the exam is offered only twice a year, in July and December.
New: Full-Time Employee Costs
Under the new standards, hiring full-time employees is mandatory. This is no longer an alternative to capital. It is now an independent hard requirement. That means the day you obtain the visa, you also take on a fixed labor cost.
| Item | Estimated Monthly Cost | Notes |
|---|---|---|
| Employee salary | ¥180,000-¥300,000 | Minimum wage varies by area |
| Employer share of social insurance (about 15%) | ¥27,000-¥45,000 | Employees’ pension + health insurance |
| Total | Approx. ¥210,000-¥350,000/month | Approx. ¥2.5 million-¥4.2 million per year |
This was a cost you could avoid under the old standards by taking the ¥5 million-capital route. Now it is a mandatory fixed expense. For early-stage businesses, that has a major effect on cash flow.
Ongoing Costs After Arrival
Tax Accountant Retainer
- Monthly retainer: ¥20,000-¥50,000
- Annual closing/tax filing: ¥100,000-¥200,000 per year
- Total annual cost is roughly ¥300,000-¥800,000
Cost-saving tip: In the startup phase, you can do your own bookkeeping with cloud accounting software such as freee or Money Forward (マネーフォワード), then hire a tax accountant only for the year-end filing. That said, under the new standards your business plan already requires expert evaluation, so building a relationship with a tax accountant early may be more efficient overall.
Social Insurance
Corporate enrollment is mandatory under Japanese law. The company’s share is about 15% of salary, and the employee’s own share is about 15% as well. Under the new standards, because you must have at least one full-time employee, social insurance becomes a double burden: yours plus the employee’s.
Per-Capita Corporate Inhabitant Tax
Even if your company makes no profit, you still pay about ¥70,000 per year. This is effectively a tax on the fact that the company exists.
Hidden Costs and Easy-to-Miss Expenses
- Document translation: Professional translation agencies often charge ¥3,000-¥8,000 per page
- Notarization/authentication of overseas documents: Notary + foreign ministry + embassy chain costs can add up
- Opening a bank account: Opening itself is free, but rejections happen, so you may need to try multiple banks
- Business cards and website: Business cards cost around ¥1,000-¥5,000; a website may cost ¥0 if self-made or ¥50,000-¥300,000 if outsourced
- Accounting software: Around ¥1,000-¥3,000 per month
- Transportation and time cost: The hidden cost of visiting multiple government offices
- New: Management-experience proof documents: If you need overseas career records notarized, translation and notarization costs may arise
Cost-Saving Strategies
Under the new standards, many of the old ways to cut costs are gone, but there are still some meaningful decisions.
❌ Costs You Cannot Cut (Hard Requirements Under the New Standards)
- ¥30 million in capital - no flexibility here; the old “hire 2 people instead” route is gone
- Full-time employee(s) - mandatory, cannot be substituted by capital
- JLPT N2 - mandatory, with no substitute
- Expert business plan evaluation - you must pay a qualified professional to issue it
✅ Costs You Can Still Reduce
- Choose a Godo Kaisha - save the ¥30,000-¥50,000 notarization fee (the registration-tax gap is gone)
- Use electronic articles of incorporation - save ¥40,000 in stamp tax
- Handle what you can yourself - save ¥50,000-¥120,000 in judicial scrivener fees
- Be strategic about office selection - regional cities or private-room shared offices can help
- Use your own tax accountant for the expert evaluation - often cheaper than hiring a separate consultant
- Look for bundled services - “setup + visa + expert evaluation” packages may be more economical
- Use a cautious hiring strategy - start with one employee at the lower end of the salary range to control payroll costs
Frequently Asked Questions
Q1: Is the ¥30 million capital money something I have to “spend”?
No. Once the capital is deposited into the company account, it becomes operating capital that can be used for rent, inventory, payroll, and other business expenses. It is not a government fee, and it is not a frozen deposit. But ¥30 million is on a completely different scale from the old ¥5 million threshold, so you need a business of genuinely matching scale. Otherwise Immigration may question both the source of funds and the business rationale.
Q2: Will using a Godo Kaisha hurt my chances of getting the Business Manager Visa?
No. You will not be refused simply because of the company type. Immigration looks at the substance of the business, the capital, the office, and the other real requirements.
Q3: Administrative scrivener fees vary a lot. How do I judge whether the fee is worth it?
Look at three things: (1) whether business-plan drafting is included, (2) whether they re-file for free after a refusal, and (3) how much real immigration experience they have. Under the new standards, the business plan matters more than before, so firms with actual experience under the new rules are preferable.
Q4: Can I apply by myself without hiring an administrative scrivener?
Legally, yes. But under the new standards the application is more complex than before because it now involves expert evaluation, proof of management qualifications, and other new materials. Doing it yourself is harder than it was under the old standards.
Q5: Can the total direct cost be kept below ¥2 million, excluding capital and employee costs?
Barely, yes. A possible low-cost setup might look like this: Godo Kaisha (about ¥260,000) + low-cost office in a regional city (about ¥200,000-¥300,000) + administrative scrivener (about ¥150,000) + expert evaluation (about ¥50,000) + JLPT (about ¥10,000) + misc. expenses (about ¥50,000-¥100,000) = roughly ¥720,000-¥970,000. But once you add first-year employee costs of roughly ¥2.5 million or more, the real operating funds needed go far beyond ¥2 million.
Q6: If the company is losing money, what costs do I still have to pay?
You still have to pay about ¥70,000 per year in per-capita corporate inhabitant tax, social insurance (for yourself and your employee), tax-accountant fees, office rent, and employee salary. Under the new standards, keeping even a minimally operating company alive can easily cost ¥3 million to ¥5 million per year, which is much higher than under the old rules because employees are now mandatory.
Q7: Are there renewal costs too?
Yes. The official fee is ¥4,000. Administrative scrivener fees for renewals are usually around ¥50,000-¥150,000, which is cheaper than a new application.
Q8: Can I set up the company first and find the office later?
No. You need to decide the office address before incorporation, because the registered head office address is required for company registration.
Q9: Are there extra costs if I apply from overseas?
Yes. Some firms charge an additional “overseas support fee” of around ¥10,000-¥30,000. Overseas notarization, translation, and international courier costs can also arise. Under the new standards, proof of management experience may also need to be obtained and notarized abroad, so the extra costs can be higher than before.
Q10: Can the capital be borrowed?
In principle, the capital should come from your own funds (savings, liquidation of assets) or a lawful gift. Immigration will closely examine the actual existence, legality, and control of the funds, and will require a full explanation of how the money was accumulated.
Technically, long-term liabilities with equity-like characteristics, such as subordinated loans or long-term unsecured borrowing, may be considered in very limited cases, but only with careful professional structuring, for example debt-to-equity conversion (DES). The screening risk is very high. Ordinary short-term bank borrowing used as capital will likely be viewed as “show money” (見せ金) and can directly lead to refusal. Using your own funds as the core source is strongly recommended. If you need to borrow part of the money, consult an immigration-focused administrative scrivener and tax accountant first.
Q11: I already have a Business Manager Visa. Do the new standards affect me?
Yes, but there is a transition period until October 2028. Until then, renewals can still be reviewed under the old standards, such as the ¥5 million capital rule. But renewals after October 2028 will be reviewed under the new standards, so it is wise to start preparing early.
Q12: How much cash should I realistically prepare under the new standards?
Using a conservative estimate: ¥30 million capital + ¥300,000-¥400,000 setup costs + ¥600,000-¥1,000,000 office startup costs + ¥300,000-¥500,000 visa-related costs + ¥2.5 million-¥4.2 million first-year employee costs = roughly ¥33.7 million to ¥36.1 million. To leave a safer buffer, preparing ¥35 million to ¥40 million is more realistic.
Recommended Next Steps
- Make a budget: Under the new standards, the total funds needed are at the ¥35 million level, so first confirm whether the money is realistically available
- Confirm the source of capital: You must be able to cleanly explain where the ¥30 million came from, and larger amounts mean stricter review
- Check your own eligibility: JLPT N2 and 3 years of management experience are now critical; if you do not meet them yet, address that first
- Choose the office carefully: Stay within budget, but do not cut corners on a visa-sensitive issue
- Build a reliable professional team: DIY has become much harder under the new standards, so in most cases a combination of an experienced administrative scrivener and tax accountant is advisable
📋 Document Checklist Tool - Check what you are still missing 📖 Detailed Eligibility Requirements - Confirm whether you meet the requirements 🏢 Complete Guide to Setting Up a Company in Japan - Full incorporation steps 📝 Business Plan Guide - How to prepare a business plan that can persuade Immigration
The cost figures in this article are based on market references from 2025-2026 and reflect the new standards that took effect on October 16, 2025. Existing visa holders can still renew under the old standards until October 2028. Actual costs vary by region and individual circumstances. This article does not constitute legal advice.