This article is written by a Japanese local.
When a global corporation transfers outstanding talent from an overseas office to a branch or subsidiary in Japan, the “Intra-company Transferee” (ICT) visa serves as the primary legal pathway. Because this status waives the personal background criteria strictly imposed on standard work visas—such as holding a university degree or having 10+ years of professional experience—it acts as a powerful tool to swiftly deploy immediate-contribution personnel into the Japanese market.
However, while individual educational requirements are relaxed, the Immigration Services Agency of Japan scrutinizes the “legal capital relationship between the dispatching entity (overseas) and the receiving entity (Japan)” and the “actual employment history in the home country” with absolute precision. Any discrepancy or missing material in the documentation package will lead to immediate denial due to a failure to meet statutory criteria. This page serves as a comprehensive application guide, detailing the three statutory requirements, the four sponsor categories, required document packages, and the processing timeline to ensure a successful application.
1. The 3 Absolute Statutory Requirements Under the Immigration Act
To successfully acquire a Japan ICT visa, the applicant must satisfy the following three criteria stipulated by the Immigration Control and Refugee Recognition Act and its relevant Ministry of Justice ordinances, backed by objective physical evidence.
① Proving the Corporate “Capital Relationship”
The relationship between the overseas dispatching office and the domestic host entity is strictly limited to the following definitions. Simple business alliances, franchise agreements without capital ties, or merely sharing common directors will not qualify.
- Head Office and Branch Office (e.g., transferring from an overseas HQ to its registered Japan branch)
- Parent Company and Subsidiary (where the dispatching entity owns 50% or more of the voting rights of the receiving entity, or vice versa)
- Subsidiary and Subsidiary (sister companies operating under the same corporate group or parent company)
- Parent Company and Grandchild Company, or Grandchild Companies (where a 50%+ indirect control relationship exists)
- Affiliated Companies (where the dispatching or receiving entity holds between 20% and 50% of the voting rights and exerts significant influence over financial and operational policies)
② Prior Overseas Employment History
The foreign employee must have been employed at the overseas office “continuously for at least one year” immediately prior to the transfer, performing specialized or technical duties that correspond to a standard Japanese work visa. This one-year period is calculated strictly. Time spent as a part-time worker, temporary agency worker, or performing unskilled labor/factory line work cannot be counted toward this requirement.
③ Remuneration Equivalency
The law explicitly dictates that the transferee must receive “remuneration equal to or greater than that which a Japanese national would receive for the same duties.” This must be objectively justified by comparing it against the host company’s internal wage structure or the prevailing market rates in Japan for identical roles. Furthermore, while base salary and regular bonuses count as remuneration, allowances covering actual expenses (such as commuting or housing allowances) are generally excluded from this calculation.
2. The 4 Sponsor Categories Determining Screening Rigor
In Japanese immigration practice, the receiving host company is classified into one of four categories based on its size, financial health, and social credibility. The category determines both the volume of documents required and the processing speed.
| Category | Host Company Criteria | Screening Characteristics |
|---|---|---|
| Category 1 | • Companies listed on a Japanese stock exchange • Government or local public entities • Public corporations approved for highly skilled professional support | High social credibility. The majority of evidentiary documentation is legally waived, resulting in rapid processing. |
| Category 2 | • Corporations or individuals whose statutory report of withholding tax shows a withholding tax amount of 10 million JPY or more for the previous year | Financial stability is recognized. Required documents are partially simplified. |
| Category 3 | • Corporations or individuals that have submitted the previous year’s statutory reports, but whose withholding tax is less than 10 million JPY (standard SMEs) | Standard rigorous screening. Financial statements and concrete evidence verifying corporate ties and job duties are required. |
| Category 4 | • Newly established companies (cannot provide the previous year’s withholding tax report) • Foreign government embassies/consulates in Japan, etc. | Most exhaustive practical screening. Detailed business plans, physical office lease contracts, and interior/exterior photos are mandatory. |
3. Required Document Packages by Category
Below is the structured list of materials required for a Certificate of Eligibility (COE) application. For Category 3 and 4 companies, any structural flaw or logical contradiction in the package will directly trigger a denial.
【Common Base Documents for All Categories】
- Application for Certificate of Eligibility (with ID photo attached)
- Self-addressed return envelope (with prepaid stamps for simplified registered mail)
- Copy of the applicant’s passport
【Documents Required for Category 1 & 2】
- Category 1: Copy of the quarterly company report (Shikiho) or documents proving stock exchange listing
- Category 2: Copy of the previous year’s statutory report of withholding tax (stamped by the tax office)
- Official transfer order or assignment letter (explicitly stating job duties in Japan, duration, and remuneration)
【Evidentiary Materials Required for Category 3 & 4 (Full Package)】
- Proof of Inter-Company Ties: Documents detailing parent-subsidiary relationships, stock registries, corporate registries of the overseas entity, and a corporate group organizational chart.
- Proof of Prior Overseas Employment: Certificate of employment from the overseas entity (proving 1+ years of tenure and detailed job duties), payslips for the past 12 months, or individual tax payment certificates.
- Host Company Financial Profiles: Certified copy of the Japanese corporate registry (Tokibo), Articles of Incorporation, and the most recent financial statements (Balance Sheet and Profit & Loss statement). *For Category 4 new entities, an internally developed, detailed 1-year business plan including revenue simulations is mandatory.
- Proof of Physical Office Space: Copy of the commercial property lease agreement, color photos of the office interior and exterior (clearly showing the company sign and dedicated workspace).
- Contractual Agreements and Rationale: The formal Secondment Agreement executed between the domestic and overseas entities, accompanied by a logically structured Letter of Reason explaining the necessity of the transfer.
4. Standard Application Timeline and Procedure
Bringing a candidate to Japan follows a strict sequential process. Because the entire timeline takes significant time, HR must proceed with pre-emptive management (front-loading) backward from the targeted business launch date.
- Internal Preparation and Document Collection (1+ Months): Execute the secondment agreement, procure employment and tax records from the overseas office, and draft the Japanese business plan.
- Filing the COE Application: Submit the completed document package to the regional Immigration Bureau governing the host company’s location.
- Immigration Review Period (1 to 3 Months): Category 1 and 2 sponsors are processed swiftly (within a few weeks to a month). Category 3 and 4 sponsors undergo comprehensive checks, typically requiring two to three months.
- COE Issuance and Overseas Delivery: Once approved, the COE is issued to the host company in Japan, which must forward the original or electronic file to the candidate abroad.
- Visa Application at the Japanese Embassy/Consulate: The candidate submits the COE and passport to the nearest Japanese diplomatic mission in their country to obtain the visa entry stamp (usually taking a few days to two weeks).
- Entry into Japan and Commencement of Duties: A Residence Card is issued at the Japanese airport upon arrival, allowing the transferee to legally begin working.