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Tax
Legal Consultation >> Setting Up a Business

Q I'm a foreign language instructor working for a langauge school and have acquired the resident status of "Specialists in Humanities/International Relations." I want to be self-employed and establish a private language school. What procedures do I have to go through?

語学学校に勤務している外国語講師で在留資格「国際業務・人文知識」を取得している。独立して個人で語学教室を経営したい。どのような手続きをすればよいか知りたい。
A
Foreign citizens must be granted the "Investor/Business Manager" resident status as stipulated by the Ministry of Justice when they set up offices to do business. In Japan, companies are classified into the following 4 categories: corporations, incorporated companies, unlimited partnerships, and limited partnerships. The capital required for establishing a company is as follows: approximately 10,000,000 yen for corporations and approximately 3,000,000 yen for incorporated companies. Fees for establishing and registering a company are approximately 400,000 yen. If you wish to establish a company, please consult lawyers, licensed tax accountants, or notary publics.

外国人が国内に事業所を構え、ビジネスをする場合、法務省が定める在留資格「投資・経営」が許可されなければなりません。日本における会社の種類には、株式会社、有限会社、合名会社、合資会社の4種類があります。会社設立に際して必要なとる資本金(出資金)は、株式会社の場合は、1000万円、有限会社は、300万円です。会社設立、登記に関する諸費用は、40万円位です。会社の設立に関しては、弁護士や税理士、司法書士に相談してください。
The standards of landing permission for "Investor/Business Manager" are stipulated in the "Ministerial decree stipulating the standard of Paragraph 2, Sub-section 1, Article 7 in Immigration-Control and Refugee-Recognition Act". One of the standards reads: "The relevant business must be operated on a scale that more than 2 full-time working staff who reside in Japan are employed in addition to those engaged in management and administration in said business establishment." However, there is no particular stipulation in Ministerial decree regarding the amount of investment, capital, sales proceeds and so forth of said business establishments. "Working staff who reside in Japan" mentioned here refer to Japanese, special permanent residents, and those who reside in Japan with resident status of "permanent resident," "Spouse or Child of Japanese National," "Spouse or Child of Permanent Resident," and "Long Term Resident."

In case said business establishments do not employ more than 2 full-time working staff, immigration authorities stipulate that the guideline of the scale of said business establishments must be so that the amount of investment for initiating the new enterprise exceed 5 million yen annually. 5 million yen, mentioned here as the amount of investment, does not refer to the amount of capital of corporations and incorporated companies, but to the amount invested for initiating business management. The remainder of the invested money used for opening business establishments and purchasing business equipment can be administered as reserve funds. In addition to this, business establishments must maintain over 5 million yen every year for annual investment as described above. Needless to say, the enterprise must be operated in a continual and stable manner.

「出入国管理及び難民認定法第7条第1項第2号の基準を定める省令」において、「投資・経営」の上陸許可の基準のひとつとして、「当該事業がその経営又は管理に従事する者以外に二人以上の本邦に居住する者で常勤の職員が従事して営まれる規模のものであること」と規定していますが、投資額、資本金、売上金等については、基準省令上の規定はありません。なおここで言う「本邦に居住する者」には、日本人、特別永住者のほか、「永住者」「日本人の配偶者等」、「永住者の配偶者等」及び「定住者」の在留資格をもって在留する者が該当します。

次に二人以上の常勤職員を雇用しない場合について、入国管理局では、その規模のガイドラインを新規事業を開始しようとする場合の投資額が年間500万円以上であることを定めています。投資額の500万円以上というのは、株式会社や有限会社の資本金の額ではなく、実際に事業の経営を開始するために投資した資金の額を指します。投資された資金で事務所の開設、事務機器購入などに使用された残額は、準備金として保管することもできます。さらに、年間500万円以上の投資額が継続して維持されることが必要です。事業が継続的、安定的に営まれることを要することは言うまでもありません。
When foreign citizens who started their business in Japan file grant applications for certificates of resident eligibility, they must produce the documents listed below. However, depending upon the type of application, they may be required to submit other reference materials besides those listed below.

日本で起業した外国人が在留資格認定証明書の交付申請を行う場合、必要な書類は次のとおりです。ただし、個別の案件によって、その他参考となるべき資料を提出しなければなりません。
Application for Issuance of Certificate of Resident Eligibility
在留資格認定証明書交付申請書
1 copy
Photos
(No hat, from the shoulders up, plain background, taken within the previous 6 months, clear photo)

写真
(申請の6か月以内に撮影され、上半身の無帽、
無背景で鮮明なもの)
2 photos
Documents for authentication
立証資料
(1) Documents describing the business
事業内容を明らかにする資料
Certified copy of commerce and corporation register
(issued within the previous 3 months)

商業・法人登記簿謄本
(発行後3か月以内のもの)
A copy of the most recent income statement
(For new businesses, documents describing the business plan for the coming year)

直近の損益計算書の写し
(新規事業の場合には、今後1年間の事業計画書)
(2) Documents accounting for the total number of full-time working staff other than relevant foreign citizens

当該外国人を除く常勤の職員総数を明らかにする資料
A copy of the company profile or a file copy of payment slip for employment insurance

会社案内書又は雇用保険納付書控の写し
A copy of the employment contract or wage payment ledger

雇用契約書の写し又は賃金支払い台帳の写し
A copy of Resident Card/Alien Registration Certificate

住民票又は外国人登録証明書の写し
(3) Documents accounting for the general outline of business establishment

事業所の概要を明らかにする資料
A copy of company profile, document of lease agreement, etc. which accounts for the general outline of business establishment

会社案内書、事業の賃貸契約書の写し等で事業所の概
要を明らかにするもの


Tax Office
税 務 署

You must file a notification of business opening to the nearest local tax office.

最寄の税務署へ開業届を出します。


Immigration Offices
入国管理局

You must notify the immigration authorities of and change in status of residence. If foreign citizens should continue to run their language schools under the resident status of "Specialists in Humanities/International Relations," they are considered to be in violation of resident status, which counts against future renewal or alteration of resident status.

在留資格変更届けを出します。「国際業務・人文知識」の在留資格のまま語学教室を経営すると、在留資格違反行為にあたり、次回の更新や変更申請時に不利な材料となります。


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