Fee Schedule of Our Main Practices (Unit: Japanese Yen)

Description	Fee (consumption tax included)	Registration tax / Notary fee	Expenses	Total
Incorporation/Branch Setup
* Joint-stock corporation (Kabushiki Kaisha, KK)
Incorporation of joint-stock corporation (Kabushiki Kaisha), without English translation	165,000	202,000	21,450	388,450
Incorporation of joint-stock corporation (Kabushiki Kaisha) and reporting to the Bank of Japan, without English translation	220,000	202,000	21,450	443,450
Incorporation of joint-stock corporation (Kabushiki Kaisha), reporting to the Bank of Japan, with typical volume of English translation of minutes and Articles of Incorporation included - Recommended	352,000	202,000	21,450	575,450
* LLC (Godo Kaisha, GK)
Incorporation of LLC (Godo Kaisha), without English translation	143,000	60,000	21,450	224,450
Incorporation of LLC (Godo Kaisha) and reporting to the Bank of Japan, without English translation	198,000	60,000	21,450	279,450
Incorporation of LLC (Godo Kaisha) and reporting to the Bank of Japan, with typical volume of English translation of minutes and Articles of Incorporation included - Recommended	264,000	60,000	21,450	345,450
* Branch registration
Registration of a new branch office in Japan	110,000	90,000	21,450	221,450
Registration of a new branch office in Japan and reporting to the Bank of Japan	165,000	90,000	21,450	274,650
Establishment of Association/Partnership
Incorporation of General Incorporated Association (Ippan Shadan Houjin) or General Incorporated Foundation (Ippan Zaidan Houjin)	165,000	112,000	21,450	298,450
Establishment of Limited Liability Partnership (LLP)	165,000	60,000	21,450	246,450
* Expenses for incorporation, branch setup, establishment of association or partnership consist of two certificates of registration, one certificate of seal, one representative seal and out of pocket expenses such as courier charge and local transportation.
Optional services
- Making a corporate seal	free		10,000	10,000
- Translation of legal documents from Japanese to English	49.5 per word
- Nominee director/representative for a small business (our fee varies depending on the volume of sales/transactions)	44,000 per month
- Providing office address and mail forwarding service (domestic forwarding fee is included.)	19,800 per month
- Registration and management of ".jp" domain name	11,000 per year
Annual Shareholders' Meeting
Preparing minutes of Ordinary General Meeting of Shareholders with typical volume of English translation of minutes	77,000			77,000
Preparing minutes of Ordinary General Meeting of Shareholders and registering the change of officers (for the company whose capital amount is below JPY100,000,000), with typical volume of English translation of minutes.	93,500	10,000	500	104,000
* Expenses for registration of change of officers consist of one certificate of registration.
Company registration
Liquidation of Kabushiki Kaisha (joint-stock corporation)	143,000	41,000	50,000	234,000
Branch registration
Closure of branch office	88,000	9,000	45,000	142,000
Legal consultation
Legal counseling on Japanese Company Law and Civil Law (incorporation, branch registration, property registration, etc.)	22,000 per hour
Support service for obtaining a working visa (provided by the affiliated firm)
Obtaining a Certificate of Eligibility of Investor/business manager visa	330,000		10,000	340,000
Obtaining a Certificate of Eligibility of other working visa	165,000		10,000	175,000
* For difficult cases (ex. your visa application was rejected before), we will charge extra 55,000 yen to 165,000 yen in addition to the above.
Visa status change without having a Certificate of Eligibility (if you have a Certificate of Eligibility already, see the optional services below.)	132,000		4,000	136,000
* For difficult cases of status change, we will charge extra 55,000 yen to 220,000 yen in addition to the above.
Optional services for visa
- Visa status change from short-term stay to long-term stay (when you have a Certificate of Eligibility)	27,500		4,000	31,500
- Multiple Re-entry Permit	16,500		6,000	22,500
Business licenses (provided by the affiliated firm)
Fee-charging employment placement (headhunting)	385,000	140,000	5,000	530,000
General worker dispatching (Ippan Haken)	352,000	210,000	3,000	565,000
Real estate transaction business (Takken) *using Shinyo Hosho Kyokai to make a deposit	231,000	33,000(Tokyo local license)	approx. 2 million for deposit	264,000(excluding deposit)
Real estate transaction business (Takken) *using depositary office to make a deposit	231,000	33,000(Tokyo local license)	10 million for deposit	264,000(excluding deposit)
Trademark registration (provided by the affiliated firm)
* Trademark survey
- Trademark by letter (1 class)	55,000			55,000
-- Each additional 1 class	22,000			22,000
- Trademark by graphic (1 class)	66,000			66,000
-- Each additional 1 class	32,400			33,000
* Cost of application
- 1 class	88,000	12,000		100,000
-- Each additional 1 class	33,000	8,600		41,600
* Cost of registration
- 1 class	23,100	37,600 (for 10 yrs)		60,700
-- Each additional 1 class	11,000	37,600 (for 10 yrs)		48,600
* Total cost of registering a trademark is the total of above fees/expenses. If an application is rejected, you have to file an opinion letter or an amendment of proceedinds to the authority. Otherwise, you cannot get the trademark registered. An additional fee is necessary to prepare these documents.
Others
Other business support services such as visa, accounting, payroll, social security insurance, labor insurance, business license and temporary office are available from our affiliated law/accounting firms and the quote is provided upon request.

Note:

1. Consumption tax rate in Japan is 10% as of October 1, 2019.
2. Incorporation/registration/documentation services includes legal consultation but do not include tax planning/filing accompanying the registration.
3. Translation from Japanese to English is not included in the above fee schedule unless otherwise specified.