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概述
As of April 1, 2017, the amended Payment Services Act came into effect and as of that moment operators of Virtual Currency exchange business are required to be registered with the Japanese Financial Services Agency.
时间框架：
- *Company formation – within 8 weeks
- *License application – within 6 months
最低资本要求： 10 000 000 JPY (approx. EUR 75 000) + Registration tax minimum of 150 000 JPY (0.7% of capital)
It is important to note, that not all, currently available cryptocurrencies, fall under the definition of Virtual Currency of the Payment Services Act. There are two types of Virtual Currency that are described and regulated by the mentioned Act. In short, they are:
- *A currency that has financial value and can be used to pay for goods and services (for example: Bitcoin, Litecoin, Ether etc.);
- *A currency that can be exchanged with the virtual currency that falls under the first description.
That said, a coin/token that can’t be used as payment for goods or services and can be exchanged only with a currency described in the second definition – will not be viewed as a Virtual Currency described by the Payment Services Act. Also, instruments that are pegged to fiat currency are not regarded as Virtual Currency, as both definitions exclude these types of instruments. Therefore – every applicant is to submit a list and description of virtual currencies that the company plans to deal in.
The following are some examples of businesses that do not fall under the Virtual Currency Exchange Business, as described by the Act:
- *Natural or legal entity that engages in Virtual Currency trade only for its own investment purpose;
- *Companies engaging in Cryptocurrency Mining;
- *Software developers;
- *Wallet service providers that do not engage in sale or purchase of Virtual Currency.
Benefits of Japan Virtual Currency Exchange provider’s license:
- *Japan Company portrays a good image to your Clients;
- *Great reputation worldwide;
- *One of the few jurisdictions providing licensing for virtual currency exchanges;
- *Japan is major international financial center;
- *96 double taxation avoidance treaties;
- *Not blacklisted.
公司注册全面指南
一般信息
公司结构：e
- *At least 1 shareholder (natural person or legal entity, no nationality restrictions)
- *At least 1 resident director (representative of the local office)
- *A minimum of 1 local compliance officer (local compliance officer and an internal controller stationed at the company’s local office)
税务
- *37.05% Corporate income tax rate (including Corporate Inhabitant Tax)
- *Withholding tax rates: 15% on Dividends, 20% on Interest, 20% on Royalties
- *8% Consumption tax (~VAT)
Accounting and audit – An annual audit of company’s financial statements is required
公司秘书 – 要求
注册办公室 – 要求
注册代理人： 不需要
公司名称
- *The provider must not use a trade name or company name that is identical to one used by any others
- *The name of the company is to be accompanied with the words “Kabushiki-Kaisha” (in Japanese characters)
- *It is restricted for a Company name to include any word which make it likely that the Company may be mistaken for a different form of Company
- *公司名称的限制：不得包含国家和地方政府机构和部门的名称。
- *公司的名称不得违反公共道德，也不得在公司法律形式、业务领域或活动范围方面产生误导。
- *▪ 注册处可拒绝任何被认为不合适或违背公共利益的名称。
为了获得许可证，将进行以下步骤：
- *公司名称预留申请
- *准备并向注册处提交申请和公司注册文件
- *公司注册
- *Filing the report with Bank of Japan under the Foreign Exchange Act of Japan
- *Filing the notifications with tax authorities
- *Opening of a Bank Account
- *Registration with the FSA/Local Financial Bureau
为了获得许可证， Offshorelicense 将填写所有必要的申请表格，并且获取认证过的公司文件。
因此，请提供以下文件给我们。
For the company officers:
- *A notarized copy of valid passport (of each Director or Shareholder)
- *A notarized copy of proof of residential address (ex. utility bill of each Director)
- *Certified Bank Reference (of each Director)
- *2 professional character references (of each Director and Shareholder)
- *由申请人签署并注明日期的详细简历（每位董事和股东）
- *Notarized copies of Diplomas of higher education
- *公证的犯罪记录
如果股东是公司，则需要提供以下材料：
- *经认证的注册证书副本
- *股东名单
- *最近的年度/财务报表副本
- *公证的良好信誉证明书
For the company/business:
- *Detailed business plan, that will include a prospect of profit and loss for three fiscal years from the startup
- *Manuals: Internal control rules; Internal procedure rules; System of protective measures for service users; System of segregated management of money, Virtual currency deposited by users; Information technology system risk management
- *List and description of virtual currencies offered
- *Contract forms for execution of virtual currency exchange business
Additional Due diligence may be prescribed by Financial Services Commission:
- *证明资金来源的原始文件
注意
- 如果文件不是英文语言，则必须附有公证翻译件。
- ▪Service agent is required by law to meet face-to-face with the client, when it is not possible – a letter will be sent to the address on the IDs via registered mail.
- ▪Additional documents may be requested by the FSA/Local Financial Bureau or local Bank at any point to certify specific information.