Financial諸表の作成方法

Detailed explanation of Financial諸表の作成方法 based on official information from 法務省・法務局. Company Registration

Published: January 12, 2026

Financial Business Registration in Japan: A Comprehensive Guide

1. Overview

In Japan, engaging in financial business activities is strictly regulated to ensure market stability, protect consumers, and prevent financial crimes. Registration or licensing is a mandatory legal prerequisite for any entity seeking to conduct specific financial services, such as banking, securities trading, insurance, fund management, or money lending. The regulatory framework is primarily governed by laws including the Banking Act, Financial Instruments and Exchange Act (FIEA), Insurance Business Act, and Money Lending Business Act. Operating without the necessary authorization is illegal and can result in severe penalties, including fines and imprisonment. This process is distinct from general company registration (e.g., incorporation at the Legal Affairs Bureau) and involves specialized financial regulators.

2. Applicable Objects & Scenarios

This requirement applies to:

  • Domestic Companies: Any Japanese corporation (Kabushiki Kaisha, Godo Kaisha, etc.) that intends to conduct regulated financial services as its core business.
  • Foreign Financial Institutions: Overseas banks, securities firms, and other financial service providers seeking to establish a branch, subsidiary, or representative office in Japan to conduct local business.
  • Start-ups & FinTech Companies: Entities developing new business models involving digital assets, crowdfunding, or other innovative financial services that fall under existing regulatory categories.
  • Individuals/Partnerships: For certain businesses like money lending, individuals or unincorporated partnerships may also be subject to registration requirements.

You need to complete this process before commencing any regulated financial business activity with clients in Japan.

3. Core Conclusions

  • Mandatory Authorization: You cannot operate a financial business in Japan without the specific license or registration for your service type.
  • Regulator-Specific: The application process, requirements, and supervising authority differ significantly depending on the financial service (e.g., banking, securities, insurance).
  • High Compliance Threshold: Applicants must meet stringent criteria regarding capital adequacy, business plans, governance structure, internal control systems, and the suitability of directors and major shareholders.
  • Ongoing Supervision: Obtaining a license is the beginning. Licensees are subject to continuous supervision, regular reporting, and on-site inspections by the relevant regulator.
  • Professional Guidance is Essential: The process is complex and highly technical. Engaging legal counsel and financial services consultants with expertise in Japanese financial regulation is strongly recommended.

4. Procedures & Steps

The process varies by sector but generally follows these phases:

Step 1: Preparation & Pre-Consultation

  • Identify the Regulator: Determine which authority oversees your intended business (primarily the Financial Services Agency (FSA) or, for certain deposit-taking institutions, the local Finance Bureau).
  • Pre-application Consultation: It is standard and highly advisable to hold informal consultations with the relevant regulator. This allows you to present your business plan, understand the specific requirements, and receive preliminary feedback before formal submission.
  • Document Preparation: Prepare a comprehensive application dossier. This typically includes:
    • Articles of Incorporation.
    • Detailed business plan (operations, risk management, financial projections).
    • Documentation proving the required minimum capital.
    • Personal histories and resumes of directors, auditors, and major shareholders.
    • Description of internal control and compliance systems.
    • For foreign entities, documents from the home country regulator.

Step 2: Application & Submission

  • Formal Submission: Submit the complete application package to the designated regulatory authority (e.g., the FSA's Supervisory Bureau).
  • Application Fee: Pay the required non-refundable application fee. The amount varies by license type. (Please verify with official sources).

Step 3: Review & Confirmation

  • Regulatory Review: The authority conducts a thorough examination of the application, which can take several months. They may request additional information or clarification.
  • On-site Inspection (Possible): Regulators may inspect the proposed business premises and interview key personnel.
  • Approval/Denial: Upon completion of the review, the regulator will issue a decision. If approved, you will receive the official business license or registration certificate.
  • Commencement of Business: Only after receiving the license can you legally start your financial operations in Japan.

5. Frequently Asked Questions (FAQ)

Q1: What is the difference between a financial business license and general company registration? A: General company registration at the Legal Affairs Bureau establishes your entity as a legal person in Japan. A financial business license from the FSA or related authority grants you the specific legal permission to conduct regulated financial activities. You need both.

Q2: How long does the licensing process take? A: The timeline varies greatly (from 3 to 12+ months) depending on the complexity of the business, the completeness of the application, and the regulator's workload. Pre-application consultations can help streamline the process.

Q3: What is the minimum capital requirement? A: Minimum capital requirements are defined by law for each business type (e.g., different amounts for Type I and Type II Financial Instruments Business under the FIEA). These are substantial and non-negotiable. (Please verify with official sources for current figures).

Q4: Can a foreign company obtain a license without establishing a local subsidiary? A: For most core financial services (like banking or securities dealing), you must establish a locally incorporated subsidiary or a branch office registered in Japan. A mere representative office is not permitted to conduct business with clients.

Q5: Who are the key personnel that regulators scrutinize? A: Regulators closely examine the qualifications, experience, and integrity of proposed Directors (Torishimariyaku), Executive Officers, Compliance Officers, and Internal Auditors. They must demonstrate sufficient knowledge and a clean legal record.

Q6: Is there an English-language application process? A: Official applications and communications with Japanese regulators must be conducted in Japanese. All submitted documents in other languages require certified Japanese translations.

7. Risks & Compliance

  • Legal Risk: Operating without a license is a criminal offense.
  • Reputational Risk: Any regulatory violation can lead to business suspension, revocation of license, and severe damage to reputation.
  • Compliance Burden: Licensed entities must invest continuously in robust compliance, anti-money laundering (AML), and risk management systems.
  • Disclaimer: This guide provides general information only and does not constitute legal or professional advice. Regulations change frequently. You must consult with qualified professionals and verify all details directly with the official regulatory authorities before taking any action.

8. References & Sources

9. Related Topics

  • Company Registration in Japan (General)
  • Japan Tax Registration for Corporations
  • Japan Labor and Social Insurance Registration
  • Opening a Corporate Bank Account in Japan
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