Notification of Opening a Restaurant: How to Fill It Out, Submit It, and Where to File It (with Sample Entries)

To start with the conclusion, there are four key points you need to cover in the business opening notification for a restaurant.

As long as you’ve got these four points covered, you’re basically set for the overall procedure. From here, I’ll add some details to each point so you don’t get tripped up along the way. If you’re in a hurry, just skim the headings that catch your eye.

Note that this article is mainly intended for individuals starting a business as sole proprietors. If you are starting a business as a corporation, the procedures are significantly different, and we will discuss these differences in the latter part of the article.

If you are opening a restaurant as a sole proprietor, you are required to submit a notification of business opening. This notification is a document used to inform the tax office that you have started a business, and its official name is the “Notification of Opening or Closure of a Sole Proprietorship.”

In fact, there are no penalties even if you don’t file a business opening notification. That said, there are many advantages you can’t receive unless you submit it, so in reality there is almost no reason not to file. The main benefits are the following three.

• You can file a blue tax return: This can lead to significant tax savings, such as a special deduction of up to 650,000 yen
• You can open a bank account under your trade name: You can open an account in your shop’s name, which improves both money management and credibility
• Advantageous for loan and subsidy screeningThere are many situations where a copy of the business opening notification is used as proof of actual business operations.

Because there are no penalties, it tends to be taken lightly, but you should keep in mind that the disadvantages of not submitting it are far greater.

In principle, you must submit the notification of business commencement within one month from the start date of your business. This rule is stipulated in the Income Tax Act (Article 229). If the submission deadline falls on a Saturday, Sunday, or public holiday, the deadline will be the next business day of the tax office.

As mentioned above, there are no penalties even if more than a month has passed, and the tax office will accept a notification of business opening dated in the past. However, if you submit it late, you may be put at a disadvantage for tax purposes, such as not making it in time to file a blue tax return for the year you started your business. As a rule of thumb, submit it as soon as possible after you start your business.

Another important document is the “Application for Approval of Blue Return,” which you need to submit if you want to save on taxes by filing a blue tax return. Unlike the notification of business opening, this has a different deadline: it must be submitted within two months from the day you start your business. Managing separate deadlines is a hassle, so the smart approach is to submit it together with the notification of business opening at the same time.

Comment from the supervisor

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More people actually miss the two‑month deadline for the Application for Approval of Blue Return than fail to file the business opening notification itself. It’s common to hear stories like this: they submit only the opening notification first, thinking, “I’ll deal with the blue return later,” and before they know it, two months have passed and they can only file a white return for that year. Since both forms are submitted to the same tax office, if you’re unsure, the safest approach is to just submit the two forms together as a set.

The deadline for submitting the Application for Approval of Blue Return is within two months from the date of starting your business (start of operations) (or by March 15 of that year if you started business on or before January 15 of that year, or if you are switching from a white return). Since this deadline is different from the one‑month deadline for filing the notification of business opening, the most reliable way not to forget is to submit it together at the same time as the notification of business opening.

People often think that all you need is a single application form, but in reality you also need documents to verify your My Number and your identity. To avoid rushing on the day, make sure you prepare everything in advance.

There are three main ways to obtain the form (the main business opening notification).

1. Receive it at the tax office counter
2. Download it from the National Tax Agency website(Print the PDF and fill it out)
3. Use e-Tax or an accounting software preparation service(Create it by following the on-screen instructions)

Once you have submitted it,be sure to keep a copy (a duplicate of what you filled in or the data) on handyourself. You may be asked to present it when applying for loans or opening a bank account. Also, from January 2025 (Reiwa 7), tax offices no longer stamp the copy with a date-received seal. If you submit by mail, send only the original; for those who wish, a “leaflet” stating the date of submission and the name of the tax office will be issued, so be sure to keep that instead.

Comment from the supervisor

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There are many situations, such as when applying for loans or business-name bank accounts, where you’ll be asked to present a copy of your return. Keep one copy for yourself, and don’t throw away the leaflets you receive at the counter or by mail—store them safely. With e-Tax, the receipt notification itself serves as proof of filing, so in this respect it’s the easiest option.

The items to fill in on the business opening notification form may look numerous, but when opening a restaurant, the parts where people tend to stumble are actually limited. Here, we’ll focus on explaining the sections that are especially easy to get confused about: the “Occupation” field and the “Business Name” field.

• Occupation field: You can just write “food and beverage industry.” There’s no need to be strict about the exact category; as long as the description conveys the nature of your business, it will be accepted.
• Trade name field: Enter your shop’s name here. Filling it in is optional, but if you plan to open a bank account under your business (trade) name, it’s recommended to include it.
• Business overview section: Avoid vague descriptions like “service industry” and instead write concretely, such as “running an izakaya (Japanese-style pub)” or “operating a café.”

You need to submit it to the tax office that has jurisdiction over your tax location (in principle, the location of your shop or your home). If you’re not sure which office has jurisdiction,you can use the National Tax Agency websiteto search by address.

Comment from the supervisor

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We really often get the question, “Should I file with the tax office for my shop’s address or for my home address?” Basically, it’s fine to use your tax residence = your home (registered address), and you can also choose to make your shop’s location your tax residence. Some people overthink this and get stuck, but to start with, it’s perfectly fine to file under the tax office that has jurisdiction over your home address.

You can choose from the following four submission methods.

Please note that how you submit your documents affects how your identity verification documents are handled. With e-Tax, you do not need to attach identity verification documents, but for paper submissions (in person at the counter or by mail), identity verification is required when you provide your Individual Number (My Number).

If you’re thinking about tax savings when opening a restaurant, one document you’ll definitely want to submit together with your business opening notification is the “Application for Approval of Blue Return.” By filing this application, you’ll be able to use the blue tax return system, and if you meet certain requirements such as keeping books using double-entry bookkeeping,you can claim a special blue return deduction of up to 650,000 yen.

The deduction amount varies as follows depending on the bookkeeping method and the filing method.

• 650,000 yen: Filing with double-entry bookkeeping + e-Tax
• 550,000 yen: Double-entry bookkeeping + submission in paper form
• 100,000 yen: Simple bookkeeping

[Important: Please check]A revision of the special blue return deduction has been decided as part of the 2026 (Reiwa 8) tax reform and will apply to income tax from 2027 (Reiwa 9) onward. While the maximum deduction will be expanded to 750,000 yen when you use double-entry bookkeeping + e-Tax + qualified electronic books, it is expected to be reduced to 100,000 yen if you file on paper. For returns for 2026, the maximum will remain 650,000 yen under the current rules, so if you are just starting a business now, you can simply prepare based on the existing system. Please check the latest requirements in the National Tax Agency guidance “No.2072 Special deduction for blue returns (青色申告特別控除)”.

The filing deadline is within two months from the day you start business operations (or by March 15 of that year if you are switching over from an already operating business). Since the submission office is the same tax office as for the business opening notification, you can avoid doing the work twice by submitting them together. Precisely because you’ll be busy preparing to start your business, it’s best to take care of everything at once.

If you are starting a business as a corporation (company), the documents you need to submit are different to begin with. The corporate equivalent of an individual’s “Notification of Business Opening” is the “Notification of Incorporation.” After completing the registration of incorporation at the Legal Affairs Bureau, you must submit this document to the tax office. Be aware that the procedures differ between individuals and corporations.

To open a restaurant, you not only need to file a business opening notification with the tax office, but you also need the following permits and notifications.

• Public Health Center Business License(Food Service Business License)
• Appointment of a food sanitation supervisor
• Notifications to the fire department and police station(Depending on the size and type of the facility)

These are critical procedures that determine whether you can open your business. The methods for obtaining each one and the required documents are explained in detail in the Complete Guide to Restaurant Opening Procedures, so please review it together with this information.

We also recommend this article.

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Complete Guide to Restaurant Opening Procedures | Comprehensive Explanation of Notifications, Costs, and Schedule [Latest 2026 Edition]

[For those opening a restaurant for the first time] A step-by-step guide from preparation to grand opening. We’ll walk you through the required procedures, funding plans, and key points for choosing a location and equipment, sharing real experiences along the way.

Once you’ve successfully opened your business, the next challenge is how to systematize “accepting reservations” and “customer management.” If you set up the mechanisms that support your store’s operations early on, in parallel with your opening preparations, everything will run much more smoothly after you open.
[Download Respo materials / free consultation on systematizing reservation handling and customer management after opening]

Q. When should I set my business start date?
A. There are no strict rules. You can freely choose any date you can reasonably explain, such as your opening day or the day you started preparing to operate. However, you cannot set a date in the future that is later than the filing date.

Q. What if I change my business name or address after submitting the form?
A. Depending on the nature of the change, you may need to file a new notification. Check with the tax office that has jurisdiction over you.

Q. What if I lose my copy?
A. In some cases, you may be able to confirm what you submitted through procedures such as a “Request for Disclosure of Retained Personal Information.” Please first consult with the tax office that has jurisdiction over you.

Q. Does it cost anything to submit?
A. There is no fee just to submit either the Notification of Business Opening or the Application for Approval of Blue Return.

Q. Do corporations also need to file a notification of business commencement?
A. In the case of a corporation, you submit a “Notification of Incorporation” instead of a “Notification of Business Commencement.” The procedures are different, so please refer to information specifically for establishing a corporation.

Finally, let’s review the key points of filing a business opening notification for a restaurant.

• As a rule, the filing deadline is within one month from the start of business.
• Submit it to the tax office that has jurisdiction over your location (taxpayer address).
• You can obtain the forms at the tax office counter or from the National Tax Agency website.
• You need a set consisting of the business opening notification, My Number verification document, and personal identification document.
• If you want to save on taxes, submit the Application for Approval of Blue Return at the same time.

If you are opening a business as a corporation, you will need to follow a different procedure using the “Notification of Incorporation.” The notification of business opening is not a particularly difficult document. Make sure you understand the key points, submit it early, and start your restaurant with peace of mind. You can review the overall process of opening a restaurant in the complete guide below. If you would like to understand the entire procedure for opening, please also refer to the Complete Guide to Restaurant Opening Procedures.

We also recommend this article.

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Complete Guide to Restaurant Opening Procedures | Comprehensive Explanation of Notifications, Costs, and Schedule [Latest 2026 Edition]

[For those opening a restaurant for the first time] A step-by-step guide from preparation to grand opening. We’ll walk you through the required procedures, funding plans, and key points for choosing a location and equipment, sharing real experiences along the way.