In Business Manager renewal examinations, compliance—whether the company is being operated lawfully—has become increasingly important. In particular, evidence relating to labor, social insurance and taxation should be kept in order on an ongoing basis.
1. Labor and employment insurance
Prepare documents showing the company’s employment-insurance coverage, labor-insurance declarations and payments, and establishment status with the relevant Labor Standards Inspection Office and Hello Work.
- Documents confirming payment of labor insurance premiums
- Annual labor-insurance renewal documents
- Documents concerning registration as an employment-insurance covered establishment
2. Social insurance
Authorities may confirm whether the company has completed the required health-insurance and employees’ pension procedures and has properly paid premiums.
- Premium notices and payment records
- Documents confirming standard monthly remuneration and insured status
- Certificates or records confirming social-insurance payments
3. Tax matters
Prepare materials showing proper filing and payment of corporate tax, consumption tax, withholding income tax and local taxes. Typical examples include tax-payment certificates for corporate and local corporate taxes.
Practical points
Consistency of figures: Financial statements, payroll records, social-insurance records and tax filings should not contradict one another.
Timing: Depending on when the application is filed, the newest annual documents may not yet be available. Determine which fiscal-year documents should be submitted.
How to obtain documents: Some certificates can be obtained electronically as well as at service counters. Confirm the format required by the receiving authority.
For Business Manager renewal, daily legal compliance is important in addition to the business plan and sales. Keeping labor, social-insurance and tax records organized throughout the year helps avoid last-minute problems.