This article is written by a Japanese local.
With the revision of the Immigration Control and Refugee Recognition Act on October 16, 2025, the hurdles for obtaining and maintaining the Japan Business Manager Visa have been drastically raised to an unprecedented level. The minimum business scale requirement has been strictly defined as “an investment of 30 million JPY or more, AND the employment of at least one full-time staff member.”
Due to this legal revision, starting a business in Japan now inevitably requires the injection of massive capital (funds) and the design of a robust cash flow to sustain it. This article objectively explains the severe reality of the screening process by the Immigration Services Agency following this mandate, as well as the inescapable tax and labor obligations.
1. The Greatest Barrier: “Proving the Source” of 30 Million JPY
Merely preparing 30 million JPY and transferring it to the company’s account will not secure the visa. Immigration severely scrutinizes the “legal formation process” of those massive funds down to the last yen.
You must objectively prove that the money is not for money laundering or a temporary loan just to pass the screening (“show money”) by utilizing overseas remittance records, tax returns from the past several years, and salary slips. If there is even the slightest doubt about the transparency of the funds, your application will be mercilessly denied even if you meet the monetary amount.
2. The Inescapable Tax Reality: “Consumption Tax from Year One”
Due to the mandatory 30 million JPY investment, it is now confirmed that all corporations established under the Business Manager Visa will effectively become “consumption-taxable businesses from their first year.” This is currently the heaviest practical burden.
Under Japanese tax law, if the capital at establishment is “less than 10 million JPY,” consumption tax is exempt for up to two years. Under the Companies Act, up to half of the contribution (15 million JPY out of 30 million) can be allocated to the capital reserve, but the remaining half must be registered as “Capital.” As a result, the capital will be at least 15 million JPY, which inevitably exceeds the tax exemption threshold.
Consequently, the obligation to pay consumption tax will definitely arise right after startup, during the period when cash flow is tightest. A meticulous financial plan based on this premise is mandatory.
3. Increased Fixed Costs: The Obligation to Hire “At Least 1 Full-Time Employee”
In addition to the financial requirement, it is now mandatory to “employ at least one full-time staff member residing in Japan (such as a Japanese national or permanent resident with no work restrictions).”
This does not simply mean hiring someone; it means massive fixed costs (running costs) will occur from the first month, including the payment of monthly salaries and the company’s share of social insurance premiums (health insurance, welfare pension, employment insurance, etc.). Even in months with zero sales, the payment of these labor costs and social insurance premiums cannot be delayed. If the business plan does not show a revenue model capable of reliably covering these fixed costs, it will be judged as lacking business continuity.
4. Practical Q&A (Handling Funds and the Legal Revision)
Q. I cannot prepare 30 million JPY in cash. Can I meet the requirement with a bank loan?
A. Simple debt (loans) is not recognized as the “amount of capital or total contribution.” It must be your own funds invested in the business, or an investment accompanying the issuance of shares (such as J-KISS stock acquisition rights that meet strict requirements).
Q. Will foreigners who obtained the visa under the old rules before October 2025 also need 30 million JPY for their next renewal?
A. There is a transitional measure (grace period) for existing visa holders until October 2028 (3 years from enforcement), but the requirement is not waived. By the next renewal, you must execute a financial plan to raise the business scale to 30 million JPY or more through capital increases or internal retention of profits, and transition to a system that employs one full-time staff member.
Conclusion: Building a Solid Financial Foundation is Essential
Due to the legal revision, the difficulty of obtaining a Business Manager Visa has increased to a level incomparable to the past. Before jumping the gun and establishing a company, be sure to construct a roadmap that perfectly links the latest Immigration Act, Companies Act, Tax Law, and labor requirements to build a reliable business foundation.