Japan AC Outsourcing Co., Ltd. SAKUMA CPA OFFICE

Japan AC Outsourcing Co., Ltd. SAKUMA CPA OFFICE

We specialize in providing professional Accounting &Bookeeping and Tax services in Japan.

Dissolution and Liquidation of Company

A company may arbitrarily dissolve the company by resolution of the shareholders meeting. Upon resolution of dissolution, one or more liquidators will be elected, and the dissolution and liquidators will be registered at the legal affairs bureau. Upon dissolution, the company will become a liquidating company and proceed with the liquidation procedures. The liquidators will carry out the following liquidation procedures.

1. Preparation of an inventory of assets and balance sheet on the date of dissolution, and acquisition of approval thereof by the shareholders meeting

2. Public notice regarding the reporting on credits and notification given to the known creditors The public notice regarding the reporting on credits will be posted in the official gazette. The public notice only has to be posted once; however, the period during which creditors may report their credits must be at least two months which will be counted from the date immediately following the date the public notice was posted.

3. Submission of notification of the dissolution of the company to the government tax agency

4. Submission of a final return for the dissolution business year

5. Collection of credits, repayment of liabilities, conversion into cash of property

6. Determination and distribution of residual assets

7. Statement of accounts for the liquidation business year and acquisition of approval of the completion of liquidation

8. Submission of a final return for the liquidation business year

9. Registration of the completion of liquidation

10. Submission of notification of the completion of liquidation to the government tax agency

Contact

E-mail: mailto:info@acojapan.com
Tel: 813-3406-7030
Fax: 813-3406-7074

Japan AC Outsourcing Co., Ltd. Sakuma CPA Office
Aoyamaα Bldg 5F, 10-14, Shibuya 2chome Shibuya-ku Tokyo Japan

Guidance

Japanese Corporate Tax

・Stated Capital -calculation factor under Japanese tax

・Group Corporation Taxation

・Stated Capital of Foreign Corporation -calculation factor under Japanese Tax

・Application to Japanese Branch of Foreign Corporation of Local Tax and Tax Based on Business Size

Japanese Consumption Tax

Japanese withholding income tax

・Japanese Income Tax Applicable to Foreign National Working in Japan

・Year-End Adjustments

Application of Japanese withholding tax exemption

Japanese Social insurance

・Pension-International Social Security Agreement

・Treatment of Spouse and Children Accompanied by Foreign National Dispatched to Japan

・Procedure for Application for Exemption on the Japanese pension system

Japanese labor insurance

Company Establishiment and Incorporation Procedures in Japan

・Procedures for Incorporation of K.K.

・Basic matters determined for Incorporation of K.K.

・Organs of K.K in Japan

・Procedures for Incorporation of Japanese Branch of Foreign Corporation

・Basic Matters determined for Incorporation of Japanese Branch

・Notification of Incorporation

Dissolution and Liquidation of Company in Japan