Intra-Company Transferee

Institutions/organizations which:

1. Companies listed on a Japanese stock exchange
2. Mutual companies operating an insurance business
3. Local government agencies (foreign or Japanese)
4. Independent administrative agencies
5. Special corporations and government-authorized corporations
6. Locally or nationally approved public interest corporations
7. Public corporations listed in Appendix 1 of the Corporation Tax Act
8. Companies which fall under clause a or b as stated in the center column of the special supplemental table in Article 1, Paragraph 1 of the Ministerial Ordinance on Highly Skilled Professionals (also known as "innovation companies")
   * Please refer to the "List of Support Measures to Promote Innovation" in the link above.
9. Companies that satisfy certain conditions (in Japanese)

Institutions/organizations which:

1. Individuals or organizations whose withheld taxes (as listed in the total statutory report) from the previous year totaled 10 million yen or more
2. Institutions that have received approval to use the online residency application system

General

1. Application for issuance of a Certificate of Eligibility - 1 copy
   * This form is available at Regional Immigration Services Bureaus.
   You can also access it via this page.
2. Photograph (4 cm long x 3 cm wide) - 1 photograph
   A sharp, clear photo of the applicant facing forward with no hat, cap, or head covering taken against a plain backdrop with no shadows; must have been taken within three months prior to submitting the application.
   * The photograph should be attached to the photograph section of the application with the name of the applicant written on the back of the photograph.
3. Reply envelope (a standard envelope with the address clearly showing and 404 yen in postage stamps (simplified registered mail) attached) - 1 copy

4. Document (or documents) certifying that the applicant falls under one of the categories listed above.

   Category 1	Copy of a quarterly report, or another document (copy) proving that the company is listed on a Japanese stock exchange Copy of a document certifying that the institution has been approved by the relevant authorities Proof that the "innovation company" falls under clause a or b as stated in the center column of the special supplemental table in Article 1, Paragraph 1 of the Ministerial Ordinance on Highly Skilled Professionals (e.g., a copy of the grant approval notice) Document proving that the company meets the aforementioned "certain conditions" (e.g., a copy of the relevant certifications)
   Category 2	A copy of a document related to one’s total income for the previous year, such as withholding records (stamped with the seal of the office that accepted it) Documents proving that the institution has received approval to use the online residency application system (emailed notices of approval, etc.)
   Category 3	Copy of the total statutory report, including employees’ withheld taxes for earned income from the previous year (stamped with the seal of the office that accepted it)

1. One of the following documents that clearly defines the activities of the applicant
   (including the details of the activity, the period in which the activity was undertaken, the applicant’s position, and their remuneration)
   1. (1) If the applicant is transferring within the same organization:
   2. (1) Copy of the transfer order - 1 copy
   3. (2) Copy of the letter of appointment - 1 copy
   4. (2) If the applicant is transferring to a different organization:
      Documents which state that the working conditions are compliant with Article 15, Paragraph 1 of the Labor Standards Act, and Article 5 of the Ordinance for the Enforcement of the Labor Standards Act - 1 copy
   5. (3) The following will apply to executive members and any other applicants who are not ordinary workers:
   6. (1) In the case of a company, either the articles of incorporation which detail the remuneration for executive members, or the minutes from the general shareholders meeting in which the remuneration was decided upon (for companies with a compensation committee, then those minutes) - 1 copy
   7. (2) In the case of a non-corporate organization, the documents from the relevant organization which state the applicant’s position (job description), contract period, and remuneration - 1 copy
2. One of the following documents, which indicate the relationship between the business office where the applicant worked prior to the transfer, and the business office where the applicant will work after the transfer
   1. If the applicant’s transfer is taking place within the same company:
      Company’s Certificate of Registered Matters, or any other document which certifies that the company has an office in Japan
   2. If the applicant is being seconded to a Japanese company:
      A document which clarifies the investment relationship between the relevant Japanese company and the foreign company from which the applicant is being seconded - 1 copy
   3. If the applicant is being seconded to a foreign company with an office in Japan:
   4. (1) The relevant foreign company’s Certificate of Registered Matters, or any other document which certifies that the relevant foreign company has an office in Japan
   5. (2) A document which clarifies the capital relationship between the relevant foreign company and the company from which the applicant is being seconded - 1 copy
3. Documents outlining the applicant’s background
   1. (1) Resume which clearly outlines the applicant’s skills, experience, and period of time in which they have been employed in their field - 1 copy
   2. (2) Document which clearly outlines the applicant’s job description, position and remuneration over the past year, issued by the foreign organization at which the applicant worked immediately prior to their transfer (includes any Japanese organizations at which the applicant worked during this period, if the applicant has resided in Japan within 1 year of the transfer while maintaining their status of residence as an intra-company transferee - 1 copy
4. One of the following documents that clearly defines the employment activities
   1. Informative materials outlining the employer’s history, staff, structure, and business operations (including major clients and accomplishments) - 1 copy
   2. Other documents required to support/supplement the information provided above in point (1) - 1 copy
   3. Certificate of registration - 1 copy

1. Recent financial documents (for the current fiscal year) - 1 copy

1. Copies of recent financial documents (for the current fiscal year), or of financial plans (for new businesses) - 1 copy
2. Any of the following materials which clearly explain why the withholding records from the previous year cannot be submitted
   1. For institutions that do not need to withhold taxes at the source:
      A certificate from a foreign corporation which proves that taxes do not need to be withheld at the source (or a similar document) - 1 copy
   2. For institutions other than the above in point 1:
      1. Notification of the establishment of a payroll office, etc. - 1 copy
      2. Either of the following materials:
         • Statements (copies of dated receipts) which show that income taxes (for retirement, etc.) have been paid over the past three months
         • Documents which show that approval has been obtained for an exemption of payment - 1 copy