OCTIS vs Kabushiki Kaisha vs Godo Kaisha: which Japanese company to set up
The two forms most founders compare, side by side on cost, process and what a foreign owner must meet.
Last checked · 6 sources
Otty's short answer
A Godo Kaisha is the cheaper and faster form: no notary step and a registration tax from ¥60,000, against ¥150,000 for a Kabushiki Kaisha. Choose the KK if you plan to raise outside money, issue shares or want the most familiar form to banks and counterparties. Choose the GK for a small owner-run company. Both face the same visa rule.
Side by side
Swipe to see every column
| What matters | OCTISHong Kong company + OCTIS global plan | Kabushiki Kaisha (KK) | Godo Kaisha (GK) |
|---|---|---|---|
| Registration tax (minimum) | At least 10% below any qualifying quote (Lowest Price Guarantee); government fees included | ¥150,000, or 0.7% of capital if higher | ¥60,000, or 0.7% of capital if higher |
| Notary approval of articles | Filed online with the Companies Registry | Required | Not required |
| Notary fee | Not needed for the Hong Kong company; local rules apply if you trade there | ¥30,000 to ¥50,000 by capital; ¥15,000 for small founder-only companies | None |
| Paper articles stamp duty | Not needed for the Hong Kong company; local rules apply if you trade there | ¥40,000 (none if electronic) | ¥40,000 (none if electronic) |
| Legal cost, electronic articles | At least 10% below any qualifying quote (Lowest Price Guarantee); government fees included | About ¥165,000 to ¥200,000 | About ¥60,000 |
| Owners are called | Shareholders | Shareholders | Members |
| Liability of owners | Limited to unpaid shares | Limited to investment | Limited to investment |
| Issue shares to investors | Yes | Yes | No shares |
| Foreign owner visa capital | Not needed for the Hong Kong company; local rules apply if you trade there | ¥30 million (reported) | ¥30 million (reported) |
| Full-time staff for visa | Not needed for the Hong Kong company; local rules apply if you trade there | 1 or more (reported) | 1 or more (reported) |
If you have staff, premises or local sales in this country, its own registration and tax rules still apply. OCTIS can help you arrange them.
Data sources & disclaimer: Comparison data was compiled from publicly available sources — including the competitors' own published pricing and feature pages — captured on 9 November 2026. Figures reflect the typical or advertised pricing at that time and may have changed since; plans, inclusions and prices vary by provider, region and promotion. OCTIS is independent and not affiliated with the named companies; all trademarks belong to their respective owners. This comparison is provided in good faith for general information only and is not professional, legal or financial advice — please verify current details with each provider before deciding.
Which one fits you
OCTIS · Hong Kong company + OCTIS global plan
Choose OCTIS if you want a Hong Kong company run from anywhere, with a fixed incorporation fee and accounts and filings handled for you.
Kabushiki Kaisha (KK)
Choose a KK if you expect investors, employee share plans, a later listing, or counterparties that expect the standard form.
Godo Kaisha (GK)
Choose a GK if it is a small, owner-run company and the lower registration cost and no-notary route matter more than share issuance.
What the table does not show
What the cost gap is made of
The Ministry of Justice sets the registration tax at 0.7% of capital, with a floor of ¥150,000 for a KK and ¥60,000 for a GK. At normal start-up capital the floor applies. A KK also needs its articles certified by a notary. The notary fee is ¥30,000 for capital under ¥1 million, ¥40,000 up to ¥3 million and ¥50,000 above, and a reduced ¥15,000 applies to small single-founder companies from December 2024. Electronic articles avoid the ¥40,000 stamp duty. Agent fees are extra.
Control and fundraising
A KK splits ownership into shares, so you can sell a stake, grant options and bring in investors in a form that is standard. A GK has members and no shares. Profit and voting can be set freely in the articles, which suits a two-person business, but it is harder to explain to outside investors. A GK can be converted into a KK later, so starting small does not close the door.
The visa rule applies to both
Law-firm columns report that since 16 October 2025 the Business Manager visa needs capital of ¥30 million and at least one full-time employee who is Japanese, a special permanent resident or a long-term resident type. The applicant or that employee also needs about JLPT N2 Japanese, and a professional must review the business plan. We could not confirm these on the Immigration Services Agency site. The company form does not change them, so confirm them with the Immigration Services Agency before you pick capital. At ¥30 million of capital the 0.7% registration tax is ¥210,000 for either form, which leaves the notary fee as the only saving of a GK.
Where OCTIS fits
OCTIS does not incorporate or keep books in Japan. If a Malaysian or Hong Kong company is opening a Japanese subsidiary, OCTIS can keep the home company's books and consolidate the Japanese subsidiary's statements into them. Send us your current bill for the home entity and we come in 10–30% off it.
Frequently asked questions
How much does it cost to set up a Kabushiki Kaisha in Japan?
Legal costs start at about ¥165,000 to ¥200,000 with electronic articles: ¥150,000 registration tax plus the notary fee. Paper articles add ¥40,000 stamp duty. Formation agents and a tax accountant are extra.
How much does a Godo Kaisha cost?
The registration tax is ¥60,000 or 0.7% of capital if that is higher. There is no notary approval, so the legal cost is about ¥60,000 with electronic articles.
Can a foreigner set up a KK or GK in Japan?
Yes. Either form can have foreign owners. A foreigner who will run the company in Japan usually also needs a residence status such as Business Manager, which has had stricter capital and staffing rules since October 2025.
Can a Godo Kaisha become a Kabushiki Kaisha later?
Yes. Japanese company law allows conversion between the two forms, so many owners start with a GK and convert when they want to raise money. Many owners start with a GK and convert when they take investment.
Is a Godo Kaisha taken less seriously than a KK?
Large firms and some investors still expect a KK, but many GKs trade normally. Ask the main counterparties you expect to deal with before you decide. Costs and share structure usually matter more than the label.
Sources
Checked on the date above. Links open the provider's or regulator's own page.
- Ministry of Justice, setting up a Kabushiki Kaisha
- Ministry of Justice, setting up a Godo Kaisha
- Japan National Notaries Association, articles fee change
- Japan National Notaries Association, December 2024 fee notice
- Japan National Notaries Association, cost of setting up a KK
- Business Manager visa 2025 rule explained