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From Japan · Asia-Pacific

Start a US company from Japan

For Japanese founders whose customers or investors are American. You already have Stripe, and Mercury and Wise Business both serve founders here. The National Tax Agency treats a US LLC as a foreign corporation, and the CFC rules can reach one that pays little tax, so read that section first.

Start from Japan From $351.40 in the first year

Launch + Wyoming filing; the tax return is separate.Checked by Saais Patel, compliance reviewer.

At a glance

Mercury takes applications from founders living in Japan. Wise Business is the usual second account.

The banks, in detail
US tax treaty
In force
Local Stripe
Yes
Mercury
Yes
Currency
JPY
Our fee
from $249
Wyoming's fee
$102.40
Until we file
Refunded in full

You can form a US company while living in Japan, without an SSN or a US visit, and Mercury and Wise Business both open for founders here. Launch starts at $351.40 in Wyoming, including our plan and state filing fee. Stripe already serves Japan, so the reason is usually US customers or investors. The Japanese point is that the National Tax Agency treats a US LLC as a foreign corporation, and the CFC rules can add one that pays little tax to your income.

Watch

The first year from Japan, in 6 minutes

In America, a one-person LLC is usually see-through for tax. Japan's National Tax Agency treats a US LLC, in principle, as a foreign corporation, whether the IRS taxes it as a company or looks straight through it.

Transcript

Before you form

Start with whether you need a US company, and how the NTA will see it.

  • You may not need a US company

    Card payments from customers worldwide

    Stripe already supports Japanese businesses. A US LLC is a foreign corporation for Japanese tax and can be caught by the CFC rules, so it needs a reason.

    Getting access to Stripe
  • A Wyoming LLC or a C-Corp, after advice

    Selling to US customers as a US vendor

    Some US buyers and platforms want a US contracting party. Either is a corporation for Japanese tax, so ask your zeirishi which fits.

    US companies for SaaS
  • A Delaware C-Corp

    Raising from US investors

    US investors usually want a Delaware C-Corp, sometimes above a Japanese kabushiki kaisha.

    Raising from US investors
  • Review the US footprint

    Selling on Amazon US or holding US stock

    A US company can meet marketplace and supplier requirements. Inventory, staff or premises in a state can add registration and sales-tax obligations there.

    US companies for Amazon sellers

BaseAcross's Wyoming LLC and Delaware C-Corp options for founders in Japan

Wyoming LLC

Owner-run business selling to US customers; a corporation in Japan.

State filing
$102.40
Yearly state charge
From $60
Wyoming LLC formation

Delaware C-Corp

Raising from US investors.

State filing
$110
Yearly state charge
$450 for the model shown
Delaware C-Corp formation

Both charges are the state's, before our plan, optional services and your advisers' fees. Wyoming sets a minimum yearly charge, and Delaware's franchise tax depends on how it's calculated. Staff, stock or premises in another state can bring obligations there. An S-corporation isn't an option, because nonresident aliens can't hold its shares.

Prepare the information

Different documents are needed at different stages.

You provide

Before state filing

  • Your proposed company name, business activity and chosen structure.
  • Owners' names exactly as on their passports, ownership shares, managers and home addresses.
  • Each owner's residence status in Japan, because the CFC rules and the asset report ask.
  • The approved company name and formation details.
  • The responsible party. Without an SSN or ITIN, the application goes on Form SS-4.
  • Accurate mailing and principal business addresses, and your signed authorization where required.
You confirm; we prepare

After formation, for the EIN

  • A passport for each owner the provider asks about.
  • Formation documents, the EIN confirmation and the operating agreement.
  • A real business address, your website, a description of the business and the source of funds, as each provider asks.
The provider verifies

For bank and payment applications

  • The company's accounts and the US tax it paid, for the CFC tests.
  • The value of your US company shares on 31 December, for the foreign asset report.
  • Your return, with any income from the company in it.
You and your zeirishi

For the National Tax Agency

You don't need a Japanese company to form a US company. The EIN is the US company's tax ID. Send identity documents through a secure request, and only the ones asked for.

How it works

Seven steps from Japan to a maintained US company.

The state approves the company, the IRS issues the EIN and each provider approves its own account. In Japan, your zeirishi handles the National Tax Agency; we don't file there.

You and your zeirishi

Check the Japanese side first

Decide whether you need a US company at all, and whether the CFC rules would add its income to yours.

You leave this stage with: A structure and tax plan that fits Japan's rules.

01 / 07

Plan the wait

Formation, the EIN and banking have separate timelines.

Published service estimates and prerequisites for a Wyoming company from Japan

  1. Wyoming formationSame day
  2. Ordinary EINsix to eight weeks
  3. Expedited EINtwo to three weeks
  4. Bank and payment accountsProvider review
  5. US Stripe accountStripe's review

  1. Wyoming formation

    Same day

    The clock starts
    Complete filing accepted by the state
    What can change it
    Our order checks and filing batch come first. Expedited filing changes our queue; it doesn't speed up the EIN.

  2. Ordinary EIN

    six to eight weeks

    The clock starts
    EIN application after formation
    What can change it
    Included in the plan. This is our published estimate; the IRS queue can change.

  3. Expedited EIN

    two to three weeks

    The clock starts
    EIN application after formation
    What can change it
    Optional $199 service. An estimate, with issuance controlled by the IRS.

  4. Bank and payment accounts

    Provider review

    The clock starts
    Company and owner information ready
    What can change it
    Mercury, Wise and any other provider set their own timing, may ask for more documents and can decline an application.

  5. US Stripe account

    Stripe's review

    The clock starts
    US bank account and website ready
    What can change it
    Stripe reviews the business and the person behind it, and can decline.

These are service estimates, not promised completion dates. The IRS and each provider set their own processing times. Names or addresses that differ between documents slow every stage.

What it costs

The same price from Japan as from anywhere.

Charged in US dollars, with the Wyoming state fee passed on at cost. Where you live changes which bank we introduce you to, not the price.

LLC cost calculator

Launch

To start

$351.40

$249 our fee + $102.40 Wyoming fee

Renews from $309 a year

OperateBilled yearly

To start

$2,490.40

$2,388 our fee + $102.40 Wyoming fee

Renews from $2,448 a year

Included in both plans

  • State formation filing
  • Registered agent and registered office
  • EIN application without an SSN
  • LLC Operating Agreement or corporate bylaws
  • Bank and payment application guidance
  • Filing calendar and reminders

What changes because you live here

The filing is the same from anywhere. Four things aren't.

Treaty status, payment availability, bank eligibility and time zones. Sources checked 14 October 2026; account approval remains with the provider.

1 of 4: The tax treaty

The tax treaty

The tax treaty: In force

The US–Japan income tax treaty is in force.

It caps US withholding on most interest at 10%, on dividends at 10%, or 5% for a qualifying company shareholder, and exempts royalties. Pay for work you do in Japan generally isn't US-source income, so the treaty matters less for a services business.

How the NTA sees it

A US LLC is a foreign corporation in Japan. Check the CFC rules.

These come from the National Tax Agency's own pages, with residence, rates and the paper-company line from PwC's summary. They run alongside the US steps below.

  1. When you form an LLC

    You

    The NTA treats it, in principle, as a foreign corporation, whichever way the US taxes it.

  2. Each year, if it pays little tax

    You and your zeirishi

    With 10% or more of a Japanese-controlled foreign company taxed under 20%, the CFC rules can add its income to yours if it fails the activity tests.

  3. By 30 June

    You

    File a foreign asset report if your foreign assets, US shares included, passed JPY 50 million on 31 December.

  4. When you file your return

    You

    Permanent residents report worldwide income, at national rates up to 45%. Non-permanent residents report foreign income paid or sent to Japan.

Worked example

A single-owner LLC, worked through

This is an illustration, not advice. The activity tests are for your zeirishi.

  1. Your Wyoming LLC earns USD 100,000 from US clients, and the IRS looks through it, so it pays no US tax.

  2. In Japan it's a foreign corporation you control, with a tax burden of 0%. That's under the CFC rules' 20% line.

  3. If it fails the activity tests, its income is added to yours for the year, distributed or not.

  4. Its shares also count toward the JPY 50 million foreign asset report line.

Good to know

PwC's summary gives a higher 27% line for paper companies that fail the substance tests.

What Japan expects

Owning a US company doesn't take you out of Japan's tax system.

Japan treats a US LLC as a foreign corporation, can add a low-taxed controlled company's income to yours under its CFC rules, and asks for a foreign asset report above JPY 50 million.

An LLC is a corporation here

The National Tax Agency treats a US LLC, in principle, as a foreign corporation, whether the US taxes it as a corporation or looks through it. Its profits aren't your own income in Japan as they're earned.

Sources

The CFC rules

A resident holding 10% or more of a foreign company that Japanese residents and companies control can have its income added to their own, when the company's tax burden is under 20% and it fails the rules' activity tests. A single-owner LLC that pays no US tax is under 20%.

Sources

Foreign asset report

A resident, other than a non-permanent resident, with foreign assets worth more than JPY 50 million on 31 December files a foreign asset report by 30 June of the next year. Shares in a US company are foreign assets.

Sources

Income from anywhere

Permanent residents are taxed on worldwide income, at national rates up to 45%. A non-permanent resident is taxed on foreign income only when it's paid in Japan or sent there.

Sources

Where it is run

A company is Japanese only if its head office is in Japan; where it's managed doesn't decide that. A US company with a fixed place of business in Japan can still have a permanent establishment there.

Sources

On the record

We form US companies. We aren't Japanese tax advisers. These are the rules as they're generally published, they change, and how they apply to you depends on details this page can't know. Take this list to a tax adviser in Japan before you order, and we'll tell you what the US forms need.

After formation

Someone has to own each filing, in each country.

US information reporting

A US LLC with one foreign owner is usually a disregarded entity that files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you. Money you put in, take out or are paid for your work can count even in a year without sales. The IRS penalty for not filing starts at $25,000.

For a calendar-year company, the return is usually due 15 April, and Form 7004 requests an extension before then. A C-Corp, or an LLC with more than one owner, files different returns.

Form 5472 and the pro forma 1120

State, NTA and ownership checks

Keep the registered agent active and track the state's yearly charge. In Japan, file your return with any income from the company, and the foreign asset report by 30 June if your foreign assets pass JPY 50 million.

US-created companies are exempt from BOI reporting under FinCEN's current rule, effective 14 August 2026. Banks and payment providers still verify who owns the company.

Who handles each formation, banking and filing responsibility
TaskWho handles itWhere the responsibility ends
Formation and EIN applicationBaseAcross prepares and submitsThe state approves formation; the IRS issues the EIN.
Bank and payment applicationsYou, with our guidanceThe provider verifies the information and decides.
Japanese return and foreign asset reportYou and your zeirishiWe provide the US company records they need.
Annual state filingYou, or our optional filing serviceReminders are included; managed filing and the state charge are separate.
US federal returnsYou and your US tax preparerLaunch and Operate remind you; they don't file the return.

Prepare the conversation

Take these questions to your zeirishi before you order.

Bring the owners, each one's residence status, the business activity and the company's expected income and US tax. Each question is also in Japanese.

Download the checklist for your zeirishi (.txt)
  1. 01
    EN

    Will the NTA treat my US LLC as a foreign corporation, and how am I taxed on what it pays me?

    JA

    米国LLCは外国法人として取り扱われますか。LLCから受け取る分配はどのように課税されますか。

  2. 02
    EN

    Do the CFC rules apply, given the LLC's tax burden and the activity tests?

    JA

    LLCの租税負担割合と経済活動基準を踏まえ、外国子会社合算税制は適用されますか。

  3. 03
    EN

    Do I need to file a foreign asset report, and how do I value the shares?

    JA

    国外財産調書の提出は必要ですか。持分はどのように評価しますか。

  4. 04
    EN

    Am I a permanent or a non-permanent resident for tax?

    JA

    私は税務上、永住者と非永住者のどちらに該当しますか。

  5. 05
    EN

    Would the US company have a permanent establishment in Japan?

    JA

    米国の会社は日本に恒久的施設を有することになりますか。

  6. 06
    EN

    Would a C-Corp or a Japanese company suit me better than an LLC?

    JA

    LLCよりもC-Corpや日本法人の方が適していますか。

  7. 07
    EN

    How should I keep records for the US return and my Japanese return?

    JA

    米国の申告と日本の確定申告のために、記録はどのように保管すべきですか。

Questions

Questions from Japan.

If yours is not here, email us at hello@baseacross.com before you order.

Can a Japanese resident own a US LLC?

Yes. US law doesn't require an LLC's owners to be US citizens or residents, and formation, the EIN and the bank applications all happen remotely. The Japanese question is how the National Tax Agency treats it.

How does the National Tax Agency treat a US LLC?

In principle, as a foreign corporation. The NTA says so whether the US taxes the LLC as a corporation or looks through it, because an LLC is formed under a state statute, registered, and can sue in its own name. So its profits aren't your own income in Japan as they're earned.

Can the CFC rules add the LLC's income to mine?

They can. A resident with 10% or more of a foreign company that Japanese residents and companies control can have its income added to their own, when its tax burden is under 20% and it fails the activity tests. A single-owner LLC that pays no US tax is under 20%.

Do I need to file a foreign asset report?

If your foreign assets are worth more than JPY 50 million on 31 December, yes, unless you're a non-permanent resident. It's due by 30 June of the next year, and shares in a US company count.

How much does a US company from Japan cost?

Launch starts at $351.40: $249 for the plan plus $102.40 for the Wyoming filing. The plan and Wyoming's minimum yearly charge then total $309 a year. Your zeirishi's fees, US return preparation and Japanese filings are separate. Wyoming's license tax can be more than its $60 minimum.

Should I form a Wyoming LLC or a Delaware C-Corp from Japan?

Both are corporations for Japanese tax. A Wyoming LLC suits an owner-run business selling to US customers; a Delaware C-Corp suits raising from US investors. Ask your zeirishi which fits. Nonresident aliens can't hold shares in an S-corporation.

Can I get an EIN without an SSN or ITIN?

Yes. Without an SSN or ITIN, the application goes on Form SS-4 instead of the IRS's online tool. We prepare it after the company is formed, and the IRS issues the number.

How long does it take from Japan?

Each stage has its own clock. Wyoming's published turnaround is same day once a complete filing is accepted. Our ordinary EIN estimate is six to eight weeks after the application, or two to three weeks with the $199 expedited option. Banks, payment providers and Stripe each set their own review times. These are estimates, not promises.

Can I open a Mercury account from Japan?

Usually you can apply. Japan isn't on Mercury's list of countries it doesn't serve, and the list goes by where you live. Mercury still reviews each company and can decline.

Can I use Wise Business for the US company?

Usually, yes. Japan is on Wise's list of places where people can hold money, so a US company run from Japan can get USD account details. Wise reviews each business.

Do I need a US company for Stripe in Japan?

No. Stripe supports businesses in Japan. A US company is for selling as a US vendor, US contracts, US investors or platforms that need one.

Do I pay US tax on work I do from Japan?

Generally not. Pay for work you do in Japan is generally not US-source income, so a single-owner LLC with no US office or staff often owes no US income tax on it. It still files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you.

Is there a US–Japan tax treaty?

Yes, it's in force. It caps US withholding on most interest at 10%, on dividends at 10%, or 5% for a qualifying company shareholder, and exempts royalties.

Can Japan treat my US company as Japanese?

Not by where it's managed. A company is Japanese only if its head office is in Japan. A US company with a fixed place of business in Japan can still have a permanent establishment there.

Does BaseAcross file the US and Japanese returns for me?

On Launch and Operate, we add deadlines and reminders; you or your accountant file the federal returns. Managed annual state compliance is an optional $149 service fee a year, with the state's charge separate. Your Japanese return and any foreign asset report are for you and your zeirishi.

Does my new US LLC need a BOI report?

US-created companies are exempt under FinCEN's current BOI rule, effective 14 August 2026. A company formed outside the US and registered to do business there is a different case. Banks still collect ownership details for their own checks.

Sources and editorial scope

Check the published rules behind the explanation.

Prepared by the BaseAcross team and reviewed by Saais Patel, compliance reviewer. Sources checked . This is general formation information, with source links for the tax and banking context. An individual tax or legal review remains with your qualified advisers.

Japan

United States (IRS, Treasury and FinCEN)

Banks and payments

States

Japan's rules are read from the National Tax Agency's own pages, in Japanese: its Q&A on US LLCs, its CFC Q&A and Tax Answer 7456. Residence, rates and corporate residence come from PwC's Worldwide Tax Summaries. Confirm the current position with your zeirishi before acting.

Asia-Pacific

Other countries in the region.

Every country

Ready when you are

Answer the questions. We do the filing.

It takes about four minutes. You see the whole order, state fee included, before anything is charged.

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LLC · Cheyenne, WY

Plan
Launch
First year
$351.40
To order
10 steps
Start from Japan

Launch · $249 + $102.40 Wyoming · Same day