Q65: Is registration with the Legal Affairs Bureau required for a liaison office?

A: No, registration with the Legal Affairs Bureau is not required when establishing a liaison office. A liaison office primarily engages in activities such as information gathering and market research, and these activities do not require registration procedures.

Q: What activities are possible at a liaison office?

A: A liaison office can engage in activities such as purchasing and storing goods, market research, information gathering, and public relations activities. However, direct sales and provision of services, or any other business activities, are not allowed.

Q: Could you explain the tax obligations of a liaison office?

A: Typically, since a liaison office does not conduct direct commercial transactions, it does not engage in activities that are subject to taxation. As a result, filing with the tax office is generally not required. However, if there are salary payments to employees, tax filings related to those salaries and procedures for social insurance may be necessary.

Japanese Certified Public Accountant ・English-speaking Japanese tax accountants Hiroya Aihara
Ringo Tax Corporation

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