Relocating Employees to Japan: A Global Mobility Guide for HR

Why Japan assignments reward early planning

Ask any HR mobility leader who has moved someone to Tokyo, and you’ll probably hear the same thing: the assignment itself was a success, but the first few weeks were tighter than anyone expected. Japan is one of the most rewarding places a transferee can land. It’s also one of the least forgiving when paperwork runs late.

Here’s why. Nothing moves until the Japanese entity secures a Certificate of Eligibility (COE). And as of April 2026, immigration authorities are asking intra-company transferees for more corporate and income documentation than they used to.

In practice, relocating an employee to Japan looks like this: the receiving Japanese entity sponsors a COE for a work status such as Intra-Company Transferee, the transferee obtains a visa and residence card, and your HR mobility team manages Japanese tax, pension and the family’s settling-in. From file preparation to arrival, plan for 10 to 16 weeks.

Which Japan work status fits your transferee?

The decision turns on whether the person is moving within your group or being hired by the Japanese entity.

2026 Update: From 1 April 2026, Japan tightened screening for intra-company transferees, adding corporate documentation and income verification. Japan has also signaled significant immigration fee increases by 2027, so build some headroom into multi-year budgets now.

What does a Japan assignment cost, and how is it taxed?

The good news is that government fees for Japanese work visas are modest. The real costs show up in tax, pension, housing and school fees.

• Immigration fees. The COE itself carries no government fee. Visa issuance and residence card fees are small, but confirm current amounts when you file, since increases are in the works.
• Income tax. Japan taxes residents on worldwide income. Non-permanent residents (generally those with under five years of residence in the past ten) are taxed on foreign-source income only if it’s paid in or remitted to Japan. Your US assignee also stays a US taxpayer, which is why a tax equalization policy isn’t optional here.
• Social security. Under the US–Japan totalization agreement, a temporary assignee can usually remain in US Social Security and skip Japanese pension contributions, provided you request a certificate of coverage before departure. Health insurance enrollment rules still apply.
• Housing. Tokyo leases often require key money, a deposit and a guarantor company. Budget these as one-time costs rather than folding them into monthly rent, or the first month will surprise you.

General information only, not tax or legal advice. CapRelo coordinates with your tax and immigration providers on every assignment.

How long does a Japan relocation take?

Give yourself three to four months. The COE sets the pace for everything else.

1. 1. 14 to 16 weeks out: scope. Confirm the work status, assignment length and whether the Japanese entity can document its business substance.
   2. 12 to 14 weeks out: file the COE. The Japanese entity submits the application to the Regional Immigration Bureau. Request the US certificate of coverage at the same time.
   3. 6 to 8 weeks out: visa and destination support. Once the COE arrives, the transferee applies for a visa at a Japanese consulate, which typically takes about five working days. This is also when school searches and a look-see trip should begin.
   4. 2 to 4 weeks out: departure. Lock in temporary housing, household goods and payroll.
   5. First 30 days: settling in. The residence card is issued at the airport. Within 14 days of moving in, the transferee registers at the local ward office, then opens a bank account, sets up a mobile contract and enrolls in national health insurance.

What will your transferee’s first months in Japan look like?

This is the part that rarely shows up in a project plan, and it’s the part your transferee will remember.

• Housing. Many landlords require a Japanese guarantor company and Japanese-language paperwork; a destination consultant shortens the search considerably.
• Schools. International schools in Tokyo, Osaka and Yokohama have limited places and early deadlines.
• Language. Daily admin at the ward office, bank and utilities happens in Japanese. Language training for the transferee and partner pays off quickly.
• Banking. Opening an account often requires a residence card and a registered address, so plan cash flow for the first weeks.
• Work culture. Consensus-building and hierarchy shape decisions. Cross-cultural training reduces early friction for the transferee and their manager.

And for the questions that come up at odd hours, there’s Moxie, CapRelo’s AI relocation assistant. Moxie answers in multiple languages around the clock, so a transferee wondering how to register at the ward office at midnight doesn’t have to wait until HR is back online.

How CapRelo supports Japan assignments

CapRelo is a Sterling, Virginia-based relocation management company (RMC) with 25+ years of global mobility experience across the Americas, EMEA and Asia Pacific. For Japan, we coordinate COE preparation with your immigration counsel, destination services, guarantor-backed housing and school searches through one point of contact.

• Companion portal shows HR every case milestone, from COE filing to ward-office registration.
• CompanionFlex lets transferees add language lessons or extra housing support from an approved menu.
• SmartSights surfaces cost and timeline risk before leadership approves the move.

Rated #1 in customer satisfaction by HRO Magazine three years running.

Planning an assignment to Japan? Talk to a CapRelo global mobility consultant.

Frequently asked questions

What visa does an employee need to transfer to Japan?

Most intra-group moves use the Intra-Company Transferee status, which generally requires at least one year with the overseas entity. New hires typically use Engineer/Specialist in Humanities/International Services.

How long does a Certificate of Eligibility take?

Official data showed an average of about 44 days for intra-company transferee COEs in March 2026. Allow longer for new or small Japanese entities after the April 2026 rule changes.

Will my US employee pay into the Japanese pension system?

Not necessarily. Under the US–Japan totalization agreement, a temporary assignee can usually remain in US Social Security with a certificate of coverage.

Can the employee’s spouse work in Japan?

A spouse on a Dependent visa needs separate permission for limited part-time work. Full-time work usually requires their own work status.