In principle, working visas cannot be obtained before establishing the base since working visas are issued for applicants (foreign nationals) on the premise that a Japan entity for which they work is secured. However, if applying for a “4-month business manager visa” or if using the “System for Encouraging Foreign Entrepreneurs Acceptance Promotion Project” or “Program to increase foreign entrepreneurs” in Special International Strategic Zones, it is possible to obtain a visa before the establishment of the base.

The principal statuses of residence related to investment in Japan include Business Manager, Intra-Company Transferee, Engineer/Specialist in Humanities/International Services, Legal/Accounting Services, Skilled Labor, and Specified Skilled Labor.

Corporations engaged in economic activities in Japan are subject to taxes in Japan on the profits generated by those economic activities. Even if there are no taxable income/profits, corporate inhabitant taxes are levied not only on income but also on a per capita basis using the corporation’s capital and the number of its employees as the tax base.

When hiring, employers enter into an employment contract with each employee. The following terms and conditions must explicitly be provided, in writing, within the employment contract. Contract period, workplace, duties, working hours, days-off, wage calculation period and pay-day , resigantion and dismissal and so on.

Employers can only dismiss an employee (i.e., the employer terminates the labor contract by notifying the employee of its intention to do so) with a concrete and justifiable reason.