【Business Management Visa】経営管理ビザと法令遵守








  • 消費税の不正還付行為をしていた場合
  • 重加算税の賦課決定を受けた場合
  • 徴収逃れや長期滞納をしている場合











執筆: 弁護士・税理士 永井秀人


Business Management Visa and Tax/Labor Compliance

Foreign nationals residing in Japan on a business management visa (a.k.a business manager visa or executive visa) are required to operate their businesses properly.  For example, in relation to tax laws, they must comply with tax-related laws and regulations, and must also properly pay income tax, corporate tax, consumption tax and local taxes (外国人経営者の在留資格基準の明確化についてin Japanese) . Otherwise, the visa renewal may be denied.

Problems will always arise if the manager or the company he or she manages has committed tax fraud or has engaged in fraudulent consumption tax refunds. Even if it is not that serious, there are cases where the company or manager has received a decision to impose additional penalty taxes, evaded collection, or been in delinquency for a long period of time.

In addition to tax-related matters, the company or manager is required to comply with labor-related laws and regulations, typically by providing social insurance for their employees and paying the appropriate insurance fees.

Managers with a business/management visa sometimes casually respond to tax audits and receive penalty taxes or casually hire acquaintances without paying social insurances or legally required wages, but they may receive unexpected sanctions when renewing their visas.

Once a non-renewal is denied, it is difficult to reverse the decision. Therefore, it is necessary to control the risks to avoid major problems by paying sufficient attention to compliance in management, as well as by consulting with  specialists to respond to tax  investigations and inquiries from the Labor Standards Inspection Office.