Tax Identification Number in Japan: 3 Simple Steps to Secure Yours

Tax Identification Number in Japan

Starting a business in Japan? You’ll need a Corporate Number (法人番号 / hōjin bangō) before you can open a bank account, file taxes, or sign most business contracts. 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 get our tailored recommendation.


Key Takeaways

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
TimelinePublished online within 1 business day of registration; paper notification arrives 2–3 business days later
Publication SiteAccess and download corporate information publicly.
Who does NOT qualify?Sole proprietors, domestic branch offices, unregistered associations
Where to verify?NTA Corporate Number Publication Site

What is a Corporate Number (法人番号) 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:

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

  • Signing contracts with Japanese companies
  • Issuing qualified invoices (適格請求書)
  • Verifying business partners

What is the Difference Between Corporate Number vs. My Number?

Here’s what confuses 90% of our clients: Japan has TWO identification systems, and mixing them up can cause serious 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

Pro tip: If someone asks for your “number” in a business context, they mean Corporate Number. If it’s for personal taxes or employment, they mean My Number.

Filing for Tax Identification Number in Japan

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 use your personal My Number for tax purposes instead
  • 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)

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.

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 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.

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

Year End Tax Adjustment For Japan | SmartStart Japan

Watch the Tax ID Application Process:

This video walks through the exact steps to obtain your Japanese tax identification number, including required documents and pro tips:

Key Moments:

  • 0:45: Required documents checklist
  • 1:30: Where to submit your application
  • 2:15: How to avoid common mistakes

If you’re unsure whether your business qualifies for a Corporate Number, we recommend reaching out to a tax accountant for guidance. Our article ‘Accounting services for startups Japan‘ has a list of trusted accounting firms that can support you with establishing your company’s Tax Identification Number in Japan. 

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 you:

  1. Submit tax returns under Japanese national tax laws
  2. Are requested to provide a Corporate Number by someone who needs it for their tax filings
  3. 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.

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

Tax accountant doing tax calculations

The 3-Step Process: How to Actually Get Your Number in 2025

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:

  • 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 article: Opening a Bank Account with GMO Aozora

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 2025 Digital Revolution

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:

  • 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.

2026 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) will end in March 2026. Future proxy applications must 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.

What you need to use e-Tax:

  • Corporate Number
  • e-Tax 利用者識別番号 (User Identification Number)—apply 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)

2025 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. 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) 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 commercial registry, used for legal matters

Your Corporate Number = Check digit + 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 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

Q: Can I use my Corporate Number before receiving the official paper notification? A: 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.

Q: What if I’m a freelancer or sole proprietor? A: You won’t receive a Corporate Number. Use your personal My Number (マイナンバー) for tax purposes. Remember that My Number has strict privacy protections and should never be shared publicly.

Q: Can foreign companies without a Japan presence get a Corporate Number? A: 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.

Q: How long is a Corporate Number valid? A: 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.

Q: Can I choose my Corporate Number? A: No. The number is automatically generated from your Company Registration Number using a standard algorithm. The first digit is a check digit for validation.

Q: What’s the difference between Corporate Number and Invoice Registration Number? A: Your Invoice Registration Number is simply “T” + your 13-digit Corporate Number. However, you must separately apply to become a Qualified Invoice Issuer—having a Corporate Number doesn’t automatically make you one.

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

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

  • 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

Get Your Free Consultation

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!