Business Manager visa (経営・管理): the 2025 reform and requirements

Certificate of Eligibility (CoE) — you are abroad, the company is in Japan

Your representative in Japan files: a staff member of the company or an administrative scrivener (行政書士) on your behalf. With the CoE you apply for the visa at a Japanese embassy and enter Japan.

Files open from the website of the Immigration Services Agency of Japan (ISA). Forms are in Japanese and English; links checked 6 Oct 2026.

A new company is usually Category 4 and needs the full set of documents. Categories 1 and 2 as a rule need nothing beyond the form, the photo and proof of the category.

Documents

1. Application for a Certificate of Eligibility 在留資格認定証明書交付申請書
2. Photo, 4 × 3 cm 写真
3. Return envelope with your address and a registered-mail stamp 返信用封筒For paper applications.
4. Proof of the organization’s category カテゴリーを証明する文書category 1For example, a copy of the 四季報 entry or proof of a stock-exchange listing, a ministry’s permission to set up the organization, proof of innovation support or of being on ISA’s list.list of Category 1 organizations · PDF
5. Withholding-tax summary for last year — copy 前年分の職員の給与所得の源泉徴収票等の法定調書合計表（写し）categories 2, 3
6. Proof of your position and pay 役員報酬を定める定款・株主総会議事録／派遣状・異動通知書／雇用契約書categories 3, 4Director of a Japanese company — the articles of incorporation or the shareholders’ resolution on directors’ pay. Head of a branch of a foreign company — the letter of assignment with position, period and salary. Employed manager — the employment contract.
7. Business plan checked by a specialist — copy 経営・管理に関する専門的な知識を有する者による評価を受けた事業計画書の写しcategories 3, 4Since 16 October 2025 the plan must be checked by a 中小企業診断士 (SME management consultant), 公認会計士 (certified public accountant) or 税理士 (tax accountant).
8. Certificate of the company’s commercial registration and a company profile 登記事項証明書・会社案内categories 3, 4If registration is not finished yet — the articles of incorporation or other papers showing the company is starting this business.
9. Financial statements for the latest year — copy 直近の年度の決算文書の写しcategories 3, 4
10. Declaration about the company’s representative — if you will manage, not run, the business 所属機関の代表者に関する申告書categories 3, 4ISA asks for it if your work is management (管理) rather than running the business (経営).template · PDF
11. Permits and licenses your business needs 許認可の取得等をしていることを証する資料categories 3, 4A statement on the ISA template and copies of the permits, if your business needs them.statement · template · PDF
12. Documents about the office 事務所用施設の存在を明らかにする資料categories 3, 4A real-estate register extract (不動産登記簿謄本) or the lease. Under the new rules an office in your own home is in principle not accepted.
13. Documents on the size of the business 事業規模を明らかにする資料categories 3, 4Pay records and 住民票 of the full-time employee (at least one is needed), the balance sheet (貸借対照表), the register extract.
14. Proof of Japanese at B2 — yours or a full-time employee’s 日本語能力を明らかにする資料categories 3, 4A statement on the ISA template and a JLPT N2+ certificate or a BJT score of 400+. A degree from a Japanese university, 20+ years living in Japan, or Japanese compulsory education plus a Japanese high school also count. If an employee proves the Japanese, add their 住民票 and pay records.statement · template · PDF
15. Degree or management experience 経歴を明らかにする資料（学位証明書・履歴書・在職証明書）categories 3, 4A master’s, doctorate or professional degree in management or in the field of your business — or a CV and certificates showing 3 years of management experience (time on the Designated Activities status for preparing a start-up counts).
16. Why there is no withholding-tax summary: an exemption from withholding, or the notice of opening a payroll office plus 3 months of tax payment slips 給与支払事務所等の開設届出書の写し・所得税徴収高計算書category 4Instead of the 3 months of slips, proof of permission to pay withholding tax less often (納期の特例) is accepted.

Immigration may ask for other documents too. Full list: the ISA checklist above and the status page.

Where to apply

The regional immigration bureau for the company’s location or your future address. Not accepted by post.

Fee

Free

Processing time

1–3 months

Online

Yes

Change of status — you are already in Japan and are starting or heading a business

You file yourself before your current status expires — or an administrative scrivener (行政書士) files for you. You may work as a manager only after approval.

Files open from the website of the Immigration Services Agency of Japan (ISA). Forms are in Japanese and English; links checked 6 Oct 2026.

Documents

1. Application for change of status 在留資格変更許可申請書
2. Photo, 4 × 3 cm 写真From 14 June 2026 a photo is needed for everyone aged 1 and over.
3. Passport and residence card — to show パスポート及び在留カード（提示）
4. Proof of the organization’s category カテゴリーを証明する文書category 1For example, a copy of the 四季報 entry or proof of a stock-exchange listing, a ministry’s permission to set up the organization, proof of innovation support or of being on ISA’s list.list of Category 1 organizations · PDF
5. Withholding-tax summary for last year — copy 前年分の職員の給与所得の源泉徴収票等の法定調書合計表（写し）categories 2, 3
6. Proof of your position and pay 役員報酬を定める定款・株主総会議事録／派遣状・異動通知書／雇用契約書categories 3, 4Director of a Japanese company — the articles of incorporation or the shareholders’ resolution on directors’ pay. Head of a branch of a foreign company — the letter of assignment with position, period and salary. Employed manager — the employment contract.
7. Business plan checked by a specialist — copy 経営・管理に関する専門的な知識を有する者による評価を受けた事業計画書の写しcategories 3, 4Since 16 October 2025 the plan must be checked by a 中小企業診断士 (SME management consultant), 公認会計士 (certified public accountant) or 税理士 (tax accountant).
8. Certificate of the company’s commercial registration and a company profile 登記事項証明書・会社案内categories 3, 4If registration is not finished yet — the articles of incorporation or other papers showing the company is starting this business.
9. Financial statements for the latest year — copy 直近の年度の決算文書の写しcategories 3, 4
10. Declaration about the company’s representative — if you will manage, not run, the business 所属機関の代表者に関する申告書categories 3, 4ISA asks for it if your work is management (管理) rather than running the business (経営).template · PDF
11. Permits and licenses your business needs 許認可の取得等をしていることを証する資料categories 3, 4A statement on the ISA template and copies of the permits, if your business needs them.statement · template · PDF
12. Documents about the office 事務所用施設の存在を明らかにする資料categories 3, 4A real-estate register extract (不動産登記簿謄本) or the lease. Under the new rules an office in your own home is in principle not accepted.
13. Documents on the size of the business 事業規模を明らかにする資料categories 3, 4Pay records and 住民票 of the full-time employee (at least one is needed), the balance sheet (貸借対照表), the register extract.
14. Proof of Japanese at B2 — yours or a full-time employee’s 日本語能力を明らかにする資料categories 3, 4A statement on the ISA template and a JLPT N2+ certificate or a BJT score of 400+. A degree from a Japanese university, 20+ years living in Japan, or Japanese compulsory education plus a Japanese high school also count. If an employee proves the Japanese, add their 住民票 and pay records.statement · template · PDF
15. Degree or management experience 経歴を明らかにする資料（学位証明書・履歴書・在職証明書）categories 3, 4A master’s, doctorate or professional degree in management or in the field of your business — or a CV and certificates showing 3 years of management experience (time on the Designated Activities status for preparing a start-up counts).
16. Why there is no withholding-tax summary: an exemption from withholding, or the notice of opening a payroll office plus 3 months of tax payment slips 給与支払事務所等の開設届出書の写し・所得税徴収高計算書category 4Instead of the 3 months of slips, proof of permission to pay withholding tax less often (納期の特例) is accepted.

Immigration may ask for other documents too. Full list: the ISA checklist above and the status page.

Where to apply

The regional immigration bureau for your address

Fee

Paid only after approval. Applications received by 30 September 2026: ¥6,000 (online ¥5,500), even if the decision comes later. Received from 1 October 2026: the fee depends on the period granted — from ¥10,000 (up to 3 months) to ¥75,000 (5 years or more); online is cheaper except for periods up to 3 months. It can be higher if a specified residence card (特定在留カード) is issued with the permission. Full fee table

Processing time

1–2 months

Online

Yes

Extension of the Business Manager status

You file yourself, from 3 months before your period of stay ends. ISA checks that the business is operating and that the company pays its taxes and contributions. If your status was granted before 16 October 2025, until 16 October 2028 ISA decides taking into account how the business is doing and whether it is likely to meet the new standards.

Files open from the website of the Immigration Services Agency of Japan (ISA). Forms are in Japanese and English; links checked 6 Oct 2026.

Documents

1. Application for extension 在留期間更新許可申請書
2. Photo, 4 × 3 cm 写真Not needed when the extension is for 3 months or less.
3. Passport and residence card — to show パスポート及び在留カード（提示）
4. Proof of the organization’s category カテゴリーを証明する文書category 1For example, a copy of the 四季報 entry or proof of a stock-exchange listing, a ministry’s permission to set up the organization, proof of innovation support or of being on ISA’s list.list of Category 1 organizations · PDF
5. Withholding-tax summary for last year — copy 前年分の職員の給与所得の源泉徴収票等の法定調書合計表（写し）categories 2, 3
6. Financial statements for the latest year and the commercial register extract — copies 直近の年度の決算文書の写し・登記事項証明書の写しcategories 3, 4
7. Declaration about the company’s representative — if you will manage, not run, the business 所属機関の代表者に関する申告書categories 3, 4ISA asks for it if your work is management (管理) rather than running the business (経営).template · PDF
8. Permits and licenses your business needs 許認可の取得等をしていることを証する資料categories 3, 4A statement on the ISA template and copies of the permits, if your business needs them.statement · template · PDF
9. Documents on the full-time employee: pay records and 住民票 常勤職員に係る賃金支払に関する文書・住民票categories 3, 4
10. Proof of Japanese at B2 — yours or a full-time employee’s 日本語能力を明らかにする資料categories 3, 4A statement on the ISA template and a JLPT N2+ certificate or a BJT score of 400+. A degree from a Japanese university, 20+ years living in Japan, or Japanese compulsory education plus a Japanese high school also count. If an employee proves the Japanese, add their 住民票 and pay records.statement · template · PDF
11. Description of your management work during the last period of stay 直近の在留期間における事業の経営又は管理に関する活動内容を具体的に説明する文書categories 3, 4Free form. If anything has changed since your last application, explain why.
12. Certificates of resident tax assessment and payment for the year 住民税の課税（又は非課税）証明書・納税証明書categories 3, 4From the city office for your address on 1 January. One certificate is enough if it shows both the year’s income and the tax paid.
13. Taxes and contributions paid by the company 所属機関における公租公課の履行状況を明らかにする資料categories 3, 4A statement on the ISA template and certificates: labor and social insurance, tax certificates (for a company — national taxes, 法人住民税 and 法人事業税; for a sole proprietor — also National Health Insurance).statement · template · PDF
14. Proof that a foreign company is exempt from withholding tax 外国法人の源泉徴収に対する免除証明書その他の源泉徴収を要しないことを明らかにする資料category 4If the company does not file the withholding-tax summary.

Immigration may ask for other documents too. Full list: the ISA checklist above and the status page.

Where to apply

The regional immigration bureau for your address

Fee

Paid only after approval. Applications received by 30 September 2026: ¥6,000 (online ¥5,500), even if the decision comes later. Received from 1 October 2026: the fee depends on the period granted — from ¥10,000 (up to 3 months) to ¥75,000 (5 years or more); online is cheaper except for periods up to 3 months. It can be higher if a specified residence card (特定在留カード) is issued with the permission. Full fee table

Processing time

2 weeks – 1 month

Online

Yes