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Is Category 4 right for a 企業内転勤 renewal at a representative office?

Foreigners Employment Support Organization (FESO) / Published  / Last updated

This article is a translation of the Japanese original. Where the two differ, the Japanese version prevails. Read the Japanese original(日本語版を読む)

Answer

There is no problem in applying as Category 4. A 駐在員事務所 (representative office) does not carry on profit-making activities, so it generally has no financial statements and no 法定調書合計表 (summary table of statutory payment records). Since you cannot submit a 法定調書合計表, you cannot meet the requirement for Category 3. To make up for that, you need to show in detail, through other documents and a written explanation, what the office actually does and how salaries are paid and tax withheld.

What is this enquiry about?

A 企業内転勤 renewal application where the workplace in Japan is a representative office with no accounts and no 法定調書合計表.

Is it normal for a representative office to have no accounts?

It is normal. Because it carries on no profit-making activities, it generally prepares neither financial statements nor a 法定調書合計表.

Having no 法定調書合計表 therefore fits what a representative office is.

How is the category decided?

The category is decided not by the applicant but by the size and transparency of the employing organisation.

In this enquiry, there are no accounts and no 法定調書合計表, so the requirement for Category 3 (submitting the 法定調書合計表) cannot be met. Where no 法定調書合計表 exists, applying as Category 4 is the most appropriate course. It is a sensible choice, in that it means submitting documents that match what the office actually is — a representative office.

What extra documents do I submit for Category 4?

Because there are fewer documents, you need to prove through other documents what the office actually does, and how salaries and withholding tax are handled.

If you apply as Category 4, you must show in detail, through other documents, what the office in Japan does, how salaries are paid, and how Japanese income tax is withheld from them.

Category 4 is the class with the fewest documents to submit, but for that very reason the screening looks closely at what is actually going on. Please note that it is not a class that is easier because there is less paperwork.

What should I be careful about during screening?

Explain clearly in the written explanation that this is a representative office, and prove the relationship with head office beyond doubt.

There is no problem in going ahead as Category 4. However, representative offices do tend to be screened strictly.

  1. Make it clear in the written explanation of reasons: state plainly in the written explanation that the organisation in Japan is a representative office, that it therefore carries on no profit-making business, and that it prepares neither a 法定調書合計表 nor financial statements
  2. Prove the relationship with head office: attach, without omission, the documents showing that the applicant clearly meets the requirements for 「企業内転勤」 (Intra-company Transferee) — the relationship between head office and the office in Japan, the letter of assignment, and so on

This article is intended as general information. For the latest position, please always check the website of the 出入国在留管理庁 (Immigration Services Agency of Japan) and other official sources.

Frequently Asked Questions

Is it abnormal for a representative office to have no financial statements or 法定調書合計表?

It is not abnormal. Because it carries on no profit-making activities and no liability to corporation tax arises, it generally does not prepare them.

Which category do I apply under if there is no 法定調書合計表?

Category 4. Since you cannot submit a 法定調書合計表, you cannot meet the requirement for Category 3.

Is the category decided by the applicant's background?

No. The category is decided by the size and transparency of the employing organisation.

Does Category 4 make screening easier?

It does not. You need to show in detail, through other documents, what the office actually does and how salaries and withholding tax are handled.

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This article provides general information. Immigration rules change, and outcomes depend on individual circumstances. Please check the Immigration Services Agency website or consult a qualified specialist.
This page is a translation of the Japanese original. Where the two differ, the Japanese version prevails.