Certain procedures in Japan, such as applying for citizenship or some visas, require showing proof of full tax payment in Japan. This proof often is best presented in the form of a certificate of tax payment issued by the Japanese national government and local city/prefecture governments.
One of the requirements to establish a company in Japan is to prove that the requisite money for the initial investment is available. However, since this proof is required before the company is formed, the yet-to-be-established company will not have a bank account yet. Therefore, the initial investment must be deposited into the bank account of one of the founding members.
In general, an employee in Japan may not be fired if the dismissal lacks objectively reasonable grounds. Dismissals are also invalid if they occur within 30 days of an employee missing work for medical treatment, or for a woman employee leading up to or following childbirth. These rules prevent companies from arbitrarily firing employees or punishing them for taking necessary medical leave.
The Japanese government assesses a number of taxes and fees during the course of the establishment of a new corporation in Japan. Some of these fees include a stamp for the articles of incorporation (approx. 30,000 JPY) and a registration license tax (150,000 JPY or 0.7% of the capital investment, whichever is higher).