Workforce Mobility & Immigration in Japan

Business Manager and Engineer/Specialist in Humanities/International Services visa coordination, including the post-October 2025 capital and staffing requirements.

Japan Reviewed September 2026

Currency

JPY (Japanese yen)

Free movement

Not applicable — work permit generally required for all nationalities

Main non-EU route

Business Manager visa (paid-in capital ≥¥30 million since October 2025

Registration deadline

Typically within 1–2 weeks of arrival

Housing — single employee

~¥96,000/month (studio/1-bed under a standard 2-year lease, citywide average); ¥140,000–260,000/month for a 1LDK in central wards

Housing — family of four

¥150,000–320,000/month (3LDK, ward-dependent; ~¥298,400 average for a foreigner-friendly listing, 2026)

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Moving workforce into Japan

Japan's national corporate tax rate is 23.2% (reduced to 15% on the first JPY 8 million of taxable income for SMEs with paid-in capital of JPY 100 million or less), but the figure that matters for budgeting is the effective combined rate once local taxes are layered on: national local corporate tax, enterprise tax and inhabitants tax bring the effective rate to approximately 31.5% for large corporations and up to 35.4% for SMEs. Two further changes apply to fiscal years beginning on or after 1 April 2026 — a revised 10.3% national local corporate tax rate and a new 4% "defence capabilities" surcharge on base corporate tax above a JPY 5 million deduction — both of which shift the effective rate mid-transition for companies whose fiscal year does not align with 1 April.

Discuss your Japan relocation plan

Japan is not an EU/EEA member

Business Manager visa (paid-in capital ≥¥30 million since October 2025, plus management experience or a relevant master's degree, a full-time employee, and Japanese-language proficiency) for owner-operators; Engineer/Specialist in Humanities/International Services visa for skilled hires; Highly Skilled Professional points-based status (70+ points) offers accelerated permanent residency (as early as 1 year at 80+ points)

Confirm the right route for a hire

What sits with the company

Once the right to work is confirmed, payroll registration follows — see our Payroll & Workforce Management in Japan guide for the employer registration steps that come next.

Set up a relocation process

What it costs to house a relocating employee

Figures below are indicative for Tokyo, Japan's primary market for relocating employees — a company relocating multiple staff should budget by destination city, not a single national number.

ItemSingle employeeFamily of four
Typical apartment1-bedroom3-bedroom
Rent (Tokyo)~¥96,000/month (studio/1-bed under a standard 2-year lease, citywide average); ¥140,000–260,000/month for a 1LDK in central wards¥150,000–320,000/month (3LDK, ward-dependent; ~¥298,400 average for a foreigner-friendly listing, 2026)
Security depositSecurity deposit (shikikin) typically ¥96,000–192,000 (1–2 months' rent); key money (reikin), traditionally 0–2 months' rent, is increasingly waived ("reikin zero") in Tokyo; total move-in costs typically run 4–6 months' rentSecurity deposit (shikikin) typically ¥96,000–192,000 (1–2 months' rent); key money (reikin), traditionally 0–2 months' rent, is increasingly waived ("reikin zero") in Tokyo; total move-in costs typically run 4–6 months' rent
Get a city-specific relocation estimate

Frequently asked questions

What is the actual minimum capital to incorporate a company in Japan?
Legally, JPY 1 is sufficient to incorporate either a Kabushiki Kaisha (KK) or Godo Kaisha (GK) under the Companies Act. In practice, registration tax is calculated as 0.7% of capital with a minimum of JPY 150,000 for a KK and JPY 60,000 for a GK, and — separately — a foreign national who wants to manage the company under the Business Manager visa needs at least JPY 30 million in paid-in capital as of October 2025.
How did the Business Manager visa change in 2025?
A Ministry of Justice ordinance effective 16 October 2025 raised the minimum capital requirement from JPY 5 million to JPY 30 million — a sixfold increase — and added requirements for either 3+ years of management experience or a relevant master's degree, at least one full-time employee, and Japanese-language proficiency held by the applicant or that employee. Applications submitted before 16 October 2025 were assessed under the old JPY 5 million threshold.
What is the Qualified Invoice System and what changes in 2026?
Since October 2023, businesses must hold invoices from registered ("qualified") issuers to claim input consumption tax credits. A transitional measure currently allows partial credit on purchases from non-registered suppliers; that allowance steps down from 80% to 70% deductible starting October 2026, and continues stepping down through 2031.
When does a Japanese company require a statutory audit?
The Companies Act requires a CPA or audit-corporation statutory audit for "large" Kabushiki Kaisha — defined as paid-in capital of JPY 500 million or more, or liabilities of JPY 20 billion or more — and for any company that voluntarily establishes an accounting auditor, audit committee, or nominating committee.

Talk to a Japan mobility expert

The October 2025 Business Manager visa reform means capital planning for a Japanese entity can no longer be decided on Companies Act minimums alone — if a foreign principal intends to reside in Japan as the entity's manager, JPY 30 million in paid-in capital, together with the accompanying experience, staffing and language conditions, is now the effective floor, not JPY 1.