< Back Operational expenses (* estimated expenses required for one year) 6. Payment required for establishing an entity The legally required minimum payment to establish a company is one yen. In the case of a limited liability partnership, the minimum amount shall be two yen, as two or more partners are required. No legally stipulated payment is required to establish a branch. If a non-Japanese intends to acquire “Investor/Business Manager” resident status, he or she may require a minimum payment of five million yen or more. If an investment of five million yen or more has been made, while the Ministerial Ordinance stipulates in the provisions of Article 7.1.2 of the Immigration-Control and Refugee-Recognition Act, i.e. “The business shall be on such a scale as to employ two or more full-time resident workers in Japan, excluding those engaged in the management or control of operations (except for those staying in Japan with the resident status stipulated in the upper section of Attachment 1 of the Law),” as the criteria for “ Investor/Business manager” resident status, you may not be required to actually employ these two or more full-time employees. < Back to Table 7. Establishing a business office Cost details Branch Joint Stock Company Limited Liability Company: LLC Limited Liability Partnership: LLP Office rent (*1) 105,000 105,000 105,000 105,000 Security money (*2) 1,260,000 1,260,000 1,260,000 1,260,000 Real estate agent fee (*3) 105,000 105,000 105,000 105,000 PC, OA equipment (*4) 360,000 360,000 360,000 360,000 TOTAL 1,830,000 1,830,000 1,830,000 1,830,000 *1. Business offices are usually leased through private real estate agents. The figures here show monthly office rent based on an assumed rent of 10,500 yen per tsubo (about 3.3 m2) × 10 tsubo. *2. The security money here is calculated as 12 months of rent, which may differ depending on the contract. *3. The real estate agent fee shown here is calculated based on one month of rent. *4. Equipment expenses for PCs and other office equipment will differ depending on the types of equipment used. The figures here are based on lease expenses of 30,000 yen per month × 12 months, assuming that the minimum requirements include a copying machine, PCs, and a fax machine, etc. If telephone and Internet facilities are utilized, additional charges will be incurred. < Back to Table 8. Personnel expenses Cost details Branch Joint Stock Company Limited Liability Company: LLC Limited Liability Partnership: LLP Personnel expenses 6,000,000 6,000,000 6,000,000 6,000,000 TOTAL 6,000,000 6,000,000 6,000,000 6,000,000 Note: 1. Not including personnel expenses for foreign, non-resident workers. 2. Personnel expenses will vary depending on age, skill and type of work. The figures shown here are calculated assuming an annual salary per person of 250,000 yen per month × 12 months. < Back to Table 9. Legally stipulated welfare expenses Cost details Branch Joint Stock Company Limited Liability Company: LLC Limited Liability Partnership: LLP * Social insurances Health insurance premium (*1) 255,840 255,840 255,840 255,840 Employees’ pension insurance premium (*2) 445,776 445,776 445,776 445,776 Contribution to child support allowance (*3) 5,616 5,616 5,616 5,616 Labor insurances Workers' accident insurance premium (*4) 27,000 27,000 27,000 27,000 Employment insurance premium (*5) 69,000 69,000 69,000 69,000 TOTAL 803,232 803,232 803,232 803,232 *When monthly salary is 250,000 yen, the standard monthly remuneration utilized as the basis for calculation of the employee’ pension insurance premium is 260,000 yen (per employee). *1. The health insurance premium rate (for an employee younger than 40) is 8.2%, half of which (4.1%) is paid by the employer. The figures shown represent the amounts to be paid by the employer for the standard monthly remuneration of 260,000 yen (per employee). *2. The employees’ pension insurance premium rate is 14.288%, half of which (7.144%) is paid by the employer. The figures shown represent the amounts to be paid by the employer for the standard monthly remuneration of 260,000 yen (per employee). *3. The rate of the contribution to child support allowance is 0.09%, all of which is paid by the employer. The figures shown represent the amounts to be paid by the employer for the standard monthly remuneration of 260,000 yen (per employee). *4 The workers' accident insurance premium rate is 0.45% of total remuneration, all of which is paid by the employer. The rate may differ depending on the type of business. The figures shown represent the amounts to be paid by the employer in the standard service industry. *5 The employment insurance premium rate is 1.95% of total remuneration, with 1.15% to be paid by the employer. The figures shown represent the amounts to be paid by the employer. < Back to Table