Revised rules for Business Manger (BM) visa will be implemented on 26 October, 2025.

This page is for those who already have BM visa.

The immigration offers special treatment for those who already have BM visa for 3 years (till October 2028). By this special treatment, you have chance to get your visa extended even if you don't meet new requirements.  

Please note that your visa extension is not guaranteed even with the special treatment because the immigration is likely to evaluate your business situations more severely than before.

as of 11 October, 2025

Mandatory:

I. Business stability

a. Do business

Your company must not be a paper company.  You need to have been doing real business.

b. Make sales revenue

Simple way to prove that you have been doing real business.

Try to make enough sales revenue to cover all the business expenses, and make business profit.

If you don't have sales revenue and if your company has been insolvent for two consecutive years, you need to submit a letter from business specialist (such as accountant, Small and Medium Enterprise Management Consultant, etc.).  Even with this paper, you might not get visa extended.

c. Have a real head office

You need to have your head office in Japan for the purpose of conducting business. 

The immigration now clearly states that using your residence as your company head office is basically not permitted. 

Rent an office for business use.  Note that virtual office or shared office (co-working space) is not acceptable.

II. Fulfillment of obligations as a business manager

a. Tax

i) income tax

Companies basically need to collect income tax from yourself and your employees and pay in time.

ii) residential tax

Companies basically need to collect income tax from yourself and your employees and pay in time.

iii) corporate tax and consumption tax (national and local)

Prepare annual financial statements and declare in time (within 2 months after your business year ends).

Make sure to pay all taxes in time.

I strongly advise you to hire an accountant and receive regular consultancy service.

b. Social insurance, Shakai hoken

Companies must join Social insurance (Shakai hoken 社会保険).

Shakai hoken means Kousei nenkin 厚生年金 (employee pension) and Kenkou hoken 健康保険 (employee health insurance), not Kokumin nenkin 国民年金 (national pension) or Kokumin kenkou hoken 国民健康保険 (national health insurance), 

Put all your employees who meet conditions under Shakai hoken, collect insurance premium from monthly salary and pay in time.

c. Labor management

Under the new rule, you need to have at least 1 regular employees who is a Japanese, Permanent Resident visa holder, spousal visa holder or Long-term visa holder.

Compile and keep labor records

  + Attendance Record 出勤簿

  + Payroll Ledger 賃金台帳

  + Worker Roster 労働者名簿

  + Paid Leave Management Record 有給休暇管理簿)  

Join Koyou hoken 雇用保険 (employment insurance) for those who meet conditions.

Join Rousai hoken 労災保険 (labor accident insurance) for all your employees.

Perform accurate payroll calculations and pay appropriate wages including overtime.

d. Make reports to the immigration as required by laws

Report to the immigration when you move your residence or your head office, and when you change company name, etc.

e. Company registry matters

Register any changes at Legal Affairs Bureau.

Whenever any item on your company registry records is changed, you need to update your company registry.

For example, company name, company head office address, amount of capital, business purposes, directors, directors' residence address, etc. 

In many cases, you need to revise Articles of Incorporation, Teikan 定款 as well.

f. Business permits

Get necessary business permits.

Make sure to keep them valid.

III. Business report

A detailed business report must be attached to your visa extension application form.

Explain business performance for the past year.

If there have been any changes in your business situations, explain why.

This is very important when your business has not been so good. The immigration might request you to submit a letter from business specialist (such as accountant, Small and Medium Enterprise Management Consultant, etc.) as well.  Even with this paper, you might not get your visa extended, though.

IV. Fulfillment of obligations as a resident

a. Make reports to the immigration/municipality as required by laws

Report to the municipality when you move your residence.

b. Tax

If you need to pay any kind of tax by yourself, make sure to pay them all in time.

c. Social insurance

Make sure to put yourself and your dependents under Shakai hoken.

V. Create and implement your schedule to meet the new BM visa requirements 

Study the new requirements (click here) and make adjustments to meet them soon.

Explain your schedule in your Business report when you apply for visa extension.