Incorporating a Delaware LLC for Japanese SaaS Founders
Japanese SaaS founders can utilize Stripe Atlas to form a Delaware LLC for US market entry. This structure requires careful coordination with Japanese tax reporting obligations.
The process involves state registration, obtaining an EIN, and establishing a US business bank account. Founders must account for both Delaware franchise taxes and Japanese National Tax Agency compliance.
Model the full outlay, not just the setup fee
- SetupStripe Atlas setup$500.00
- AnnualYear 2 renewal$250.00
What the tax authority sees
Delaware LLCs are treated as pass-through entities for US federal tax purposes, provided the entity is not engaged in a trade or business in the US (ETBUS).
National Tax Agency treats worldwide income; foreign subsidiaries reportable under CFC rules (Anti-Tax Haven Rules, Act on Special Measures Concerning Taxation).
Japanese founders must ensure compliance with the Act on Special Measures Concerning Taxation to avoid double taxation and CFC rule penalties.
- 01Form 5472 and 5471 reporting requirements
- 02Japanese CFC (Anti-Tax Haven) rule compliance
- 03Potential US ETBUS status triggering federal tax
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
Start filing with Stripe Atlas
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.