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[Experience] Changed Your Japanese LLC's Representative? The Full "To-Do List" After Registration (Tax, Social Insurance, Bank)

  • 3 days ago
  • 5 min read

Change registration — nice work! …is what we'd like to say, but this is actually where the real work begins 😅 When the representative member (or representative director, for a KK) changes, filings pile up after registration too. The tax office, local taxes, the pension office, and even the bank. We ran through this "post-registration list" ourselves when our representative member changed in 2026. For anyone facing the same situation, here's the whole thing — where to file, deadlines, and how!

*This article is a relaxed explainer based on our own hands-on experience. Check the exact requirements against each filing destination's latest guidance. Also, the end of the article contains affiliate links (Amazon Associates).

First, check here! These are the 6 filing destinations

After registration, your "destinations" are roughly these 6. The shortest deadline is social insurance (pension office), so knocking that out first is the trick 💨

Tax office (notification of change for corporate tax / consumption tax)

Prefectural tax office (corporate notification of change)

Municipality (notification of change for corporate resident tax)

Pension office (notification of change in establishment for social insurance) ← shortest, within 5 days! Top priority

Financial institutions you bank with (change of account representative)

License/permit & contract name changes (depends on industry)

STEP 01 🏢 Notify the tax office that "it changed"

Since the representative filed when the company was formed has changed, first submit a notification of change to your competent tax office. In the form's "matters changed" field, write the former and new representatives (title and name), and enter the registration date as the change date. If your company is registered for the invoice system, you can file corporate tax and consumption tax together on one form.

Where: Competent tax office of your head office / Deadline: Promptly after registration (within about 1 month as a guide) / How: e-Tax or one paper copy

Heads up! A copy of the certificate of all registered matters may be requested, so it's smoother to file after the registration is reflected. If the salary-paying office is affected, a separate "notification regarding salary-paying office" is also needed.

STEP 02 🏛️ Tell the prefecture the same thing

For corporate enterprise tax and resident tax, submit a notification of change to the prefectural tax office too. The contents are almost the same as for the tax office — just write the before/after representatives. We're in Kanagawa, so we filed with the prefectural tax office with jurisdiction.

Where: Prefectural tax office with jurisdiction / Deadline: Varies by locality (do it early) / How: eLTAX (electronic) or paper

STEP 03 🏙️ Don't forget the municipality (easy to miss)

Corporate resident tax is also paid to the municipality, so a notification of change is needed here too. After finishing the tax office and prefecture and thinking "done!", the municipality is the one people most often forget to file. A point to watch.

Where: Municipal office of your head office / Deadline: Promptly / How: eLTAX or paper

Heads up! Handling varies by locality — e.g., in Tokyo's 23 wards, the metropolitan tax office alone is fine (no ward filing needed). Check the latest form and requirement on the destination's site.

STEP 04 ⏰ The pension office is "within 5 days"! Top-priority dash

For social insurance (health insurance & employees' pension), file a "notification of change (correction) in establishment" for the change of representative (business owner). This is the biggest crunch. The deadline is within 5 days of the event — much shorter than the tax filings. If you're in Kyokai Kenpo, filing with the pension office means no separate health-insurance filing is needed (for a health-insurance union, file with the union too).

Where: Pension office / administrative center with jurisdiction / Deadline: Within 5 days of the event / How: e-Gov electronic filing or paper

Heads up! Within 5 days is pretty tight. Waiting for the registration to complete can make you miss it, so it's safest to move fast based on the effective date.

STEP 05 👥 If you have employees, check labor insurance too

If you employ staff, also check labor insurance / employment insurance. When the location changes, file the "notification of various changes for the business owner/establishment" with Hello Work within 10 days from the day after the change date. If only the representative changed and the address stayed the same, it may not be mandatory in some cases, so a quick call to your labor-standards office / Hello Work is reassuring.

Where: Labor-standards inspection office / Hello Work with jurisdiction / Deadline: Change notification within 10 days (if applicable) / How: Electronic filing or paper

STEP 06 🏦 Update the bank account's representative too

Plain but important: the representative info on your corporate account. File a change of representative with your bank. Typically you'll need the registered seal, the certificate of all registered matters, and the new representative's ID. With online banks, it's often quick via the dashboard or by mail.

Where: Each financial institution you bank with / Deadline: Promptly / How: Counter / mail / online (depends on the bank)

Heads up! Beyond the account, take this chance to take stock of services tied to the representative's name — corporate cards, leases, insurance, cashless payments — and it'll be easier later.

STEP 07 📋 Review license/permit & contract names too (industry-dependent)

Depending on your industry, license/permit change notifications come into play. For example, if you hold a secondhand-goods dealer license, file a change notification with the police station with jurisdiction as an officer (including manager) change. Also check the names and contacts on contracts tied to the representative — client contracts, office leases, leases and subscriptions — at this timing.

Where: The authority overseeing the license / your counterparties / Deadline: Set per license (do it early) / How: Follow each authority's form

3 tips to move smoothly ✨

1 Order by deadline. Dash for social insurance (within 5 days) first. Then the tax office and local taxes, then the bank and licenses.

2 Get the certificate of all registered matters first. It's used for attachment/verification across many filings, so grabbing several after the registration is reflected avoids redoing work.

3 Use online fully. e-Tax for the tax office, eLTAX for local taxes, e-Gov for social insurance — you can finish without visiting a counter.

Wrap-up ✅

A representative change isn't the goal at registration — it's the starting line. Split the destinations into 6, list them, and knock them out starting from the shortest deadline (social insurance), and you'll move through without omissions. When we organized it in this order, we made the rounds of multiple offices smoothly. Hope it serves as a little map for anyone about to go through the procedures 🗺️

Companions for the work (PR) 📚

For those who want to handle company change procedures and back-office/accounting themselves — a pick of books reassuring to have on hand.

Book (PR) A practical book on company registration & change procedures For those who want to try officer changes and various change registrations themselves.

Book (PR) Small-company back-office & accounting handbook Post-registration filings and daily labor/accounting in one book.

Book (PR) Company accounting & tax with freee Streamline post-filing accounting with accounting software.

Disclaimer: This article is based on our own experience and is for general information; it does not guarantee the success of any procedure. Requirements and forms vary by destination and situation — confirm with each authority's latest guidance. Affiliate: Robin Planning participates in the Amazon Associates Program and may earn referral fees from purchases via links on this site.

 
 
 

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