Q64: What activities can be conducted at a liaison office?

A: A liaison office can primarily engage in preparatory and auxiliary activities such as information gathering, market research, advertising, and the purchasing and storing of goods.

Q: Is special registration required to establish a liaison office?

A: Generally, no special registration is required to establish a liaison office. This is because it is set up as a preliminary base for foreign companies before commencing business activities in Japan.

Q: Can direct business activities be conducted at a liaison office?

A: No, direct business activities are prohibited at a liaison office. Instead, activities are limited to preparatory and auxiliary functions. To conduct direct business activities, establishing a branch or incorporating a legal entity in Japan is necessary.

Japanese Certified Public Accountant ・Tax Accountant Hiroya Aihara
Ringo Tax Corporation

---

---