Ａ.　It needs to report the establishment of branch office or Japanese subsidiary to tax offices of prefecture and city counter for national taxation. Representative office is not taxed and has no need to report below.

Receiver	Report	Content
Tax office	Corporate  establishment	Within two months after establishment of Japanese subsidiary
	Becoming foreign general corporation	Within two months after establishment of Japanese branch office
	Opening of office paying salary	Within one month after opening office paying salary
Tax office of Prefecture and  city	Establishment of corporation	Immediately after establishment of corporation（or new branch office） :to the prefectural tax office
	Establishment  of corporation	To both prefecture and city government （in case branch office :report of opening）