Japan Tax Identification Number: Corporate Number vs. My Number

Your corporate number in Japan is the 13-digit identifier you’ll need before you can open a bank account, file taxes, or register as a Qualified Invoice Issuer and the good news is that for most K.K. and G.K. incorporations, it’s assigned automatically. You’ll need a Corporate Number (法人番号 / hōjin bangō) after company incorporation in Japan before you can open a bank account, file taxes, or register as a Qualified Invoice Issuer. Counterparties will often ask for it before signing a contract or issuing an invoice, too, though it isn’t a legal precondition for a contract’s validity.

The good news. If you’re incorporating a standard K.K. or G.K., you’ll receive this number automatically after registration; no separate application required.

We’ve helped over 60 foreign businesses navigate this process, and in this guide, we’ll explain exactly how the Corporate Number system works, what to expect at each stage, and how to use your number once you have it.

This is part of our series offering valuable tips on helping businesses expand in Japan. If you have any business-related needs in Japan, contact us at Smartstart Japan to get our tailored recommendation.

Key Takeaways

Question	Answer
What is a Corporate Number?	A 13-digit unique identifier assigned to registered corporations in Japan
How do you get it?	Automatically assigned upon company registration at the Legal Affairs Bureau
Timeline	Published online within 1 business day of registration; paper notification arrives 2-3 business days later
Do sole proprietors have no ID at all?	No, they don’t receive a Corporate Number as sole proprietors, but they keep their personal My Number for tax filing and can separately obtain an invoice registration number if they register as a Qualified Invoice Issuer.
Is a Corporate Number legally required to sign a contract?	No. Counterparties may request it for vendor verification or invoicing, but it isn’t a legal precondition for a valid signature.
Where to verify?	NTA Corporate Number Publication Site

What is a Corporate Number (法人番号) in Japan and Why Do You Need It?

Think of your Corporate Number (法人番号 / hōjin bangō) as your business’s official identifier in Japan. This 13-digit number connects your company to virtually every interaction with the Japanese government and many private sector transactions.

Your Corporate Number is required for the following.

Banking and Finance

•    Opening a corporate bank account (all Japanese banks require it)

•    Applying for business loans and credit facilities

Tax and Compliance

•    Filing corporate tax returns via e-Tax

•    Registering as a Qualified Invoice Issuer (適格請求書発行事業者) under the Invoice System; your registration number is “T” + your 13-digit Corporate Number

•    Filing consumption tax returns

•    Submitting withholding tax reports

Government Services

•    Accessing over 150 government services through GビズID (the government’s single sign-on authentication system)

•    Applying for subsidies and grants via jGrants

•    Filing social insurance paperwork via e-Gov

Business Transactions

•    Counterparties may request it before signing a contract, for vendor verification or invoicing purposes, but no law makes it a precondition for a contract’s validity

•    Issuing qualified invoices (適格請求書)

•    Verifying business partners

Corporate Number vs. My Number vs. Invoice Registration Number

Here’s what confuses most of our clients. Japan actually has three overlapping identifiers in play here, not two, and mixing them up can cause real problems.

Corporate Number (法人番号)

•    13 digits

•    Completely public, anyone can look it up

•    For businesses only

•    Published online immediately after assignment

•    Used freely in all business transactions

My Number (マイナンバー)

•    12 digits

•    Strictly confidential, illegal to share without authorization

•    For individuals only

•    Heavy penalties for misuse (up to ¥2 million fine)

•    Never used for corporate purposes

Qualified Invoice Registration Number

This is the third identifier, and it’s where sole proprietors actually fit into this picture.

•    If your business has a Corporate Number. Your invoice registration number is simply “T” + that 13-digit Corporate Number. Nothing new is generated.

•    If you’re a sole proprietor, freelancer, or unregistered association. You don’t have a Corporate Number to attach a “T” to. Instead, once you register as a Qualified Invoice Issuer, the NTA independently assigns you a fresh 13-digit number (also prefixed “T”). This number has no mathematical relationship to your My Number. It’s deliberately generated separately, since invoice numbers are designed to be shared openly with trading partners, while My Number is designed never to be.

Pro tip

If someone asks for your "number" in a business context, they usually mean either your Corporate Number or your invoice registration number, never your My Number. My Number is for personal taxes, employment, and social insurance only, and should never appear on an invoice or business card.

A Note on Tax Office Reference Numbers

You may also encounter numbers printed on a specific tax office notice or filing receipt. These are tied to that one submission, not persistent identifiers like the three above, and aren't something you'd give to a counterparty or use to look your business up.

Number Format at a Glance

Number	Format	Where you'll see it	Who can see it	Lookup tool
Corporate Number (法人番号)	13 digits (a check digit + your 12-digit Company Registration Number)	Registration certificate, Corporate Number Designation Notice, invoices, contracts	Public, anyone	NTA Corporate Number Publication Site (houjin-bangou.nta.go.jp)
My Number (マイナンバー)	12 digits	My Number Card/notification card, personal tax filings, social insurance forms	Private, you and authorized bodies only	No public lookup, by design
Invoice Registration Number, corporate	"T" + your 13-digit Corporate Number	Qualified invoices and receipts you issue	Public, once registered	NTA Qualified Invoice Issuer Publication Site
Invoice Registration Number, sole proprietor / unregistered association	"T" + an independently assigned 13-digit number (not derived from My Number)	Qualified invoices and receipts you issue	Public, once registered	NTA Qualified Invoice Issuer Publication Site
Tax office filing/receipt reference numbers	Varies by form	Submission receipts, individual notices	You and the relevant tax office only	Not applicable, tied to that one filing

Who Gets a Corporate Number (And Who Doesn't)

You WILL Get One Automatically If You're

•    A foreign company with a registered Japan branch

•    Any entity required to file corporate taxes in Japan

•    A registered corporation (株式会社 / K.K., 合同会社 / G.K., 一般社団法人, 一般財団法人, etc.)

•    A foreign company that has registered a branch office (外国会社の営業所) at the Legal Affairs Bureau and submitted the required tax filings

•    Any registered legal entity required to file corporate taxes in Japan

You WON'T Get One If You're

•    Sole proprietors (個人事業主). You don't receive a Corporate Number as a sole proprietor, no matter your revenue or how long you've operated. That doesn't mean you're without identifiers, though. You keep using your personal My Number for all tax filings, and if you register as a Qualified Invoice Issuer, you'll separately receive your own 13-digit invoice registration number (see above). What you won't get is the 13-digit Corporate Number itself.

•    Domestic branch offices. Only one Corporate Number is issued per legal entity; branches don't receive separate numbers

•    Unregistered associations. Voluntary associations without registration don't automatically receive numbers (though they can apply if they have tax filing obligations, and can still separately register for an invoice number if needed)

Important clarification

合同会社 (G.K. / Limited Liability Company) DOES receive a Corporate Number. This is sometimes confused because the abbreviation is similar to 合資会社 (limited partnership), but a G.K. is a fully registered corporation.

Quick Examples, KK, GK, Branch Office, Sole Proprietor

•    K.K. (株式会社). Register at the Legal Affairs Bureau → receive a Corporate Number automatically the same day → optionally register separately for an invoice number (T + your Corporate Number) if you plan to sell to other businesses.

•    G.K. (合同会社). Identical path to a K.K., automatic Corporate Number on registration. The G.K. structure is a full corporation, not a partnership, despite the name similarity to 合資会社.

•    Branch office of a foreign company. Registering the branch at the Legal Affairs Bureau alone does not trigger a Corporate Number. You must also separately file one of the specified tax notifications (salary payment office notification, foreign ordinary corporation notification, or consumption tax taxable business notification); only then does the NTA assign and notify you of a number.

•    Sole proprietor. Never receives a Corporate Number, regardless of registration or revenue. Uses personal My Number for all tax filings. If they register as a Qualified Invoice Issuer, they receive an independently assigned 13-digit invoice registration number, unrelated to their My Number and unrelated to any Corporate Number, since they don't have one.

Special Cases for Foreign Companies

Foreign businesses face unique pathways depending on their structure.

Scenario 1. Setting up a Japanese subsidiary (K.K. or G.K.)

You'll receive a Corporate Number automatically upon registration at the Legal Affairs Bureau, just like any domestic company.

Scenario 2. Establishing a registered branch office in Japan

Foreign companies must first register their branch at the Legal Affairs Bureau under the Foreign Company Registration system. However, branch registration alone does not trigger automatic Corporate Number assignment. You must also submit one of the following to the tax office.

•    給与支払事務所等の開設届出書 (Notification of establishment of salary payment office)

•    外国普通法人となった旨の届出書 (Notification of becoming a foreign ordinary corporation)

•    消費税課税事業者届出書 (Consumption tax taxable business notification)

Once the tax filing is received, the NTA will assign and notify you of your Corporate Number.

Scenario 3. No physical presence but Japanese tax obligations

Foreign companies with Japanese-source income but no registered presence may still need a Corporate Number. In this case, you must apply directly to the National Tax Agency using the prescribed forms.

The process and required documents for foreign companies can vary. We recommend consulting with a tax advisor familiar with cross-border situations.

Before You Get Your Corporate Number

Check if you're eligible

For most foreign entrepreneurs incorporating a K.K. or G.K. in Japan, there's nothing to check. If you register a company, you get a Corporate Number automatically.

However, if you're in a special situation (unregistered association, foreign company without a branch, etc.), you may need to apply. You're eligible to request a Corporate Number if any of the following apply.

•    Submit tax returns under Japanese national tax laws

•    Are requested to provide a Corporate Number by someone who needs it for their tax filings

•    Are a corporation with its head office or main office in Japan

If none of these apply, you're likely not conducting taxable business activity in Japan and won't need a Corporate Number.

Prepare and submit a disclosure agreement (IF you're an unregistered entity)

If you meet the conditions, you'll need to fill out a "Notification to be Designated a Corporate Number and the Consent Form to the Publication of the Corporate Number or the like". This can be downloaded from the National Tax Agency's Corporate Number Publication Site.

The disclosure agreement is only required for certain entities that haven't automatically been assigned a TIN (Corporate Number) but meet the eligibility criteria.

The 3-Step Process, How to Actually Get Your Number

For registered corporations (K.K., G.K., etc.), the Corporate Number assignment is fully automatic. Here's what happens.

Step 1. Designate (Registration Day)

When you complete your company registration at the Legal Affairs Bureau (法務局), the Ministry of Justice automatically transmits your registration data to the National Tax Agency. The NTA then assigns your 13-digit Corporate Number.

Timeline

Assignment happens on the same day as registration completion.

How it works

Your Corporate Number is derived from your 12-digit Company Registration Number (会社法人等番号) with a check digit added at the front. This means once registration is complete, your number already exists; it just needs to be published and notified.

Step 2. Publish (Same Day or Next Business Day)

Your company information goes live on the NTA Corporate Number Publication Site.

Timeline

Publication occurs at 16:00 on the registration completion day, or at 11:00 on the next business day. Processing delays are rare but possible.

Published information includes the following.

•    Corporate Number (13 digits)

•    Company name (商号)

•    Company name reading (フリガナ)

•    Registered head office address (本店所在地)

Practical tip

You can search for your company immediately after these times. Your number is valid for all business purposes as soon as it appears online; you don't need to wait for the paper notification.

Step 3. Notify (2-3 Business Days After Registration)

The National Tax Agency sends an official 法人番号指定通知書 (Corporate Number Designation Notice) to your registered address via regular mail.

Timeline

The notice is mailed approximately 2 business days after registration completion. Delivery depends on postal service speed.

Important notes

•    The notice is sent by regular mail (普通郵便), not registered mail

•    The sender is "国税庁長官官房企画課法人番号管理室"

•    If you haven't put your company name on your mailbox, you may not receive it

•    The NTA does not reissue lost notifications; use the online database instead

For companies using 法人設立ワンストップサービス (One-Stop Company Formation Service), you'll receive your notification electronically through the same platform at 16:00 on registration day or 11:00 the next business day.

Breaking Through the Real Barriers Foreign Businesses Face

Challenge #1. The Japanese Language Wall

The Reality

Official notifications arrive in Japanese only. The Corporate Number Designation Notice contains important information but requires Japanese reading ability to fully understand.

Solutions

•    Use the English version of the NTA Publication Site to verify your number immediately

•    The site displays your company name, address, and 13-digit number; all you need for most purposes

•    For the paper notification, a simple translation of the key fields is usually sufficient

•    Consider working with a bilingual judicial scrivener (司法書士) or service provider if you need document support

Challenge #2. The Banking Bottleneck

The Reality

Opening a corporate bank account in Japan is challenging for foreign-owned companies, regardless of having a Corporate Number. Banks conduct extensive due diligence, and many foreign entrepreneurs face rejections or long delays.

Timeline expectations

•    Digital banks (GMO Aozora, PayPay Bank), 2-4 weeks

•    Major banks (MUFG, SMBC, Mizuho), 4-8 weeks, with higher rejection rates for new foreign-owned companies

Strategies

•    Start your bank application immediately after your Corporate Number is published online

•    Prepare a Japanese-language business plan explaining your business model and expected transactions

•    Consider starting with a digital bank that has more streamlined processes for new companies

•    A referral from a tax accountant (税理士) can significantly improve your chances at traditional banks

For detailed guidance, see our guide to opening a corporate bank account in Japan.

Challenge #3. The Verification Loop

The Reality

Many Japanese companies will verify your Corporate Number before doing business with you, but the verification sites are entirely in Japanese.

Our Solution

•    Add this to your email signature and business cards

•    Create a one-page "Corporate Number Verification Sheet" in Japanese and English

•    Include a QR code linking directly to your NTA publication page

Leveraging Japan's Digital Government Services

Using Your Corporate Number with Digital Government Services

Japan has significantly expanded its digital government infrastructure. Your Corporate Number is the key that unlocks these services.

GビズID, Your Gateway to Government Services

GビズID (G-Biz ID) is the government's single sign-on authentication system, operated by the Digital Agency. With a GビズID account linked to your Corporate Number, you can access over 150 government services from a single login.

Key services accessible via GビズID include the following.

•    jGrants (補助金申請システム). Apply for government subsidies and grants

•    e-Gov. File social insurance and labor-related paperwork

•    NACCS. Handle customs procedures for import/export

•    Various ministry-specific application systems

Account types

•    GビズID プライム. For company representatives (requires identity verification)

•    GビズID メンバー. For employees (created by the Prime account holder)

•    GビズID エントリー. Basic account with limited access

Setup tip

Register for GビズID Prime as soon as you have your Corporate Number. The verification process takes 1-2 weeks for online applications with My Number Card, longer for paper applications.

Update

As of December 2025, GビズID now supports email-based one-time password authentication in addition to app-based authentication, making it easier to log in when you don't have your smartphone available.

Important

Paper-based proxy applications (委任申請書) ended in March 2026. Proxy applications must now be submitted online.

e-Tax, Electronic Tax Filing

e-Tax is the NTA's electronic tax filing system. Your Corporate Number is required for all corporate tax filings.

You'll need the following to use e-Tax.

•    Corporate Number

•    e-Tax 利用者識別番号 (User Identification Number), which you apply for online

•    Electronic certificate, either the representative's My Number Card or a commercial registration electronic certificate (商業登記電子証明書)

Update

From January 2025, e-Tax supports smartphone-based electronic certificates (スマホ用電子証明書), allowing authentication via smartphone without physically reading the My Number Card each time. Currently Android only.

Invoice System Integration

If you conduct B2B transactions in Japan, you likely need to register as a Qualified Invoice Issuer (適格請求書発行事業者).

Key point

Your Invoice Registration Number is "T" + your 13-digit Corporate Number. For example, if your Corporate Number is 1234567890123, your Invoice Number is T1234567890123.

You can verify any company's invoice registration status on the NTA Invoice Registration Site.

Your Post-Registration Action Plan

Getting your Corporate Number is just one milestone, see our full guide to post-incorporation requirements in Japan for the complete checklist.

Here's what to do next.

Immediately After Registration

•    Verify your Corporate Number on the NTA Publication Site

•    Start your corporate bank account application

•    Register for GビズID Prime

Within the First Week

•    Apply for e-Tax 利用者識別番号 (User Identification Number)

•    Register your electronic certificate with e-Tax

•    If doing B2B sales, apply for Qualified Invoice Issuer registration

Within the First Month

•    Complete e-Tax and eLTAX setup

•    Engage a tax accountant (税理士) for ongoing compliance

•    Set up your accounting system with Corporate Number integration

•    Register for relevant business licenses if required

Ongoing

•    Use your Corporate Number on all tax filings and official documents

•    Include your Invoice Registration Number (T + Corporate Number, or your independently assigned number if you're a sole proprietor) on qualified invoices

•    Keep your registered address current; changes require notification

Common Mistakes That Will Waste Your Time (And How to Avoid Them)

Mistake #1. Waiting for the Paper Notification

Your Corporate Number is valid as soon as it's published online. You don't need the physical notification to start using it for bank applications, tax registration, or other purposes.

Mistake #2. Confusing Corporate Number with Company Registration Number

•    Corporate Number (法人番号). 13 digits, issued by NTA, used for tax and government services

•    Company Registration Number (会社法人等番号). 12 digits, recorded in the commercial registry, used for legal matters

•    Your Corporate Number equals a check digit plus the Company Registration Number

Mistake #3. Not Putting Your Company Name on the Mailbox

The Corporate Number notification is sent by regular mail. If your company name isn't on your mailbox or building directory, the postal carrier may return it as undeliverable. The NTA doesn't reissue these notifications.

Mistake #4. Delaying Bank Account Application

Bank account opening takes weeks regardless of your Corporate Number status. Start preparing your application documents during incorporation so you can submit immediately after your number is published.

Mistake #5. Not Registering for the Invoice System

If you sell to other businesses in Japan, your customers likely need qualified invoices for their tax deductions. Register as a Qualified Invoice Issuer early (processing takes several weeks!).

Special Considerations for Your Industry

Tech Startups & SaaS Companies

•    Register for the IT Introduction Subsidy (requires Corporate Number)

•    Join the J-Startup program for government support

•    Access AWS startup credits through government partnerships

Import/Export Businesses

•    Link your Corporate Number to NACCS for customs clearance

•    Register with JETRO for trade support programs

•    Apply for AEO certification to expedite customs

Consulting & Service Businesses

•    Use your Corporate Number for qualified invoice system registration

•    Access business matching platforms requiring verification

•    Join relevant industry associations requiring a Corporate Number

When Professional Help Makes Sense

While the Corporate Number process has been digitized, these situations benefit from expert assistance.

•    You're incorporating a complex structure (multiple shareholders, foreign parent company)

•    You need same-day banking relationships (through professional introductions)

•    You're applying for immediate government contracts (requiring verified status)

•    Japanese isn't spoken fluently in your team (for ongoing compliance)

•    You're establishing multiple entities (requiring strategic structuring)

Frequently Asked Questions

Can I use my Corporate Number before receiving the official paper notification?

Yes. Once your number appears on the NTA Publication Site, it's officially valid for all business purposes. The paper notification is just a formality.

What if I'm a freelancer or sole proprietor?

You won't receive a Corporate Number. Use your personal My Number (マイナンバー) for tax purposes. That doesn't mean you're without a business-facing identifier, though. If you register as a Qualified Invoice Issuer, you'll receive your own independently assigned 13-digit invoice registration number, unrelated to your My Number. Remember that My Number itself has strict privacy protections and should never be shared publicly.

Can foreign companies without a Japan presence get a Corporate Number?

Only if you have Japanese tax obligations. Most foreign companies need to either establish a Japanese subsidiary, register a branch office, or have other taxable presence before receiving a number.

How long is a Corporate Number valid?

Permanently. Your number never changes, even if you change your company name or address. If your company is dissolved, the number remains in the database marked as closed.

Can I choose my Corporate Number?

No. The number is automatically generated from your Company Registration Number using a standard algorithm. The first digit is a check digit for validation.

What's the difference between Corporate Number and Invoice Registration Number?

If your business has a Corporate Number, your Invoice Registration Number is simply "T" + that 13-digit Corporate Number. If you don't have a Corporate Number, a sole proprietor, for instance, the NTA issues you an independent 13-digit number instead, also prefixed "T". Either way, you must separately apply to become a Qualified Invoice Issuer; having a Corporate Number doesn't automatically make you one.

I lost my Corporate Number notification. Can I get a replacement?

The NTA doesn't reissue notifications. Instead, print the relevant page from the Corporate Number Publication Site; this serves as official verification. You can also call the Corporate Number Management Office (0120-053-161) if you need confirmation.

How do I update my company information in the Corporate Number system?

For registered corporations, simply file the changes at the Legal Affairs Bureau (法務局). The NTA system automatically updates based on registry changes, usually within 1 business day.

Take Action Today

Your Corporate Number is a foundational piece of doing business in Japan, but it's just one part of a successful launch. From incorporation to banking to ongoing compliance, there are many steps to navigate.

Ready to fast-track your Japan business setup? We've guided over 60 foreign companies through incorporation and Corporate Number acquisition, typically completing the entire process in 7-10 business days.

Our comprehensive incorporation package includes the following.

•    Complete K.K. or G.K. incorporation handling

•    Corporate Number verification and guidance

•    Bank account introduction and application support

•    GビズID and e-Tax registration assistance

•    Invoice System registration support

•    First-year compliance calendar

•    English-language support throughout

Final Thoughts

Even if you've already prepared your incorporation documents, registered your company at the Legal Affairs Bureau, and are now waiting for your 法人番号 (hōjin bangō) to be published, we encourage you to have professional legal and tax advisors assist you throughout this journey. This will help you avoid unnecessary delays and stay compliant with Japanese regulations. Once you get your Tax Identification Number, it's worth investing time in learning about corporate taxes and ways to reduce them in Japan. With this knowledge, you'll be able to make informed financial decisions, optimize your tax burden, and maximize your company's profitability.

If you have any questions about the Tax Identification Number in Japan, feel free to contact us today!