Note: This article is based on Japanese laws and materials published by the Immigration Services Agency of Japan (ISA) as of October 9, 2026.
The documents to be submitted for the Intra-company Transferee visa (status of residence "Intra-company Transferee", 企業内転勤) changed on April 1, 2026. The changes center on the Application for Certificate of Eligibility (在留資格認定証明書交付申請) and the Application for Change of Status of Residence (在留資格変更許可申請) filed by companies in Category 3 or 4. Documents showing the existence of the business office in a foreign country where the applicant worked before the transfer, among others, were added.
This article sets out the documents that changed, by type of application and by Category. It also explains the scope of transfers permitted under Intra-company Transferee and "Intra-company Transferee (ii)" (企業内転勤2号), which will be newly established on April 1, 2027.
Contents
- Which applications, and which companies' documents, changed?
- Documents that changed for COE and change-of-status applications in Categories 3 and 4
- What changed for extension applications
- How to check your company's Category
- Activities permitted under Intra-company Transferee and the criteria for permission
- The scope of personnel moves included in "transfer"
- Differences from Engineer/Specialist in Humanities/International Services
- Number of days the examination takes, and what to check before applying
- Intra-company Transferee (ii), to be newly established on April 1, 2027
- How people currently residing under Intra-company Transferee will be treated
- Frequently Asked Questions
- Summary
- References
Which applications, and which companies' documents, changed?
Documents were added for the Application for Certificate of Eligibility and the Application for Change of Status of Residence filed by companies in Category 3 or 4. Operation of the new list began on April 1, 2026.
This article covers the following three applications.
- Application for Certificate of Eligibility: the application filed to newly bring an employee who is overseas to Japan
- Application for Change of Status of Residence: the application filed when a person who is in Japan under another status of residence changes to Intra-company Transferee
- Application for Extension of Period of Stay (在留期間更新許可申請): the application filed when a person residing under Intra-company Transferee continues the same activities
| Type of application | Companies in Category 1 or 2 | Companies in Category 3 or 4 |
|---|---|---|
| Application for Certificate of Eligibility | No list is included in the ISA's document on the changes | Three items were added, and the content of two items changed |
| Application for Change of Status of Residence | No list is included in the ISA's document on the changes | Same as the COE application |
| Application for Extension of Period of Stay | The item to which a note was added is not subject to submission | A note was added to the item on the resident tax certificates |
Companies in Category 1 or 2 are, in principle, not required to submit documents other than the common documents, such as the application form and a document certifying the Category. This treatment is stated on the ISA's page on Intra-company Transferee.
A COE application can be submitted to a regional immigration services bureau by a staff member of the business office in Japan to which the person will be transferred, acting as the representative (Article 7-2, paragraph 2 of the Immigration Control and Refugee Recognition Act; Appended Table IV of the Regulation for Enforcement of the Immigration Control and Refugee Recognition Act).
Source: Immigration Services Agency of Japan, "Changes to the Documents to be Submitted for the Status of Residence "Intra-company Transferee" (in operation from April 1, 2026)" (in Japanese), "Status of Residence "Intra-company Transferee"" (in Japanese)
Documents that changed for COE and change-of-status applications in Categories 3 and 4
Three items were added: documents showing the existence of the business office in a foreign country, the certificate of registered matters (commercial or corporate registration) (登記事項証明書), and documents showing the existence of the business office in Japan. In the ISA's document, the relevant parts are shown in red text and strikethrough.
| No. | Document (wording of the ISA's list) | How it is shown in the ISA's document |
|---|---|---|
| 7 | Documents clarifying the existence of the business office where the applicant worked before the transfer: (1) documents on corporate registration issued by a public authority; (2) tax payment status, record of transactions, bill of lading, export or import permit, advertisement, etc. | The entire item is in red text |
| 8 | Among the documents certifying the applicant's career background, (2) a document from the foreign organization where the applicant worked immediately before the transfer (including the organization in Japan where the applicant worked during any period in which the applicant resided in Japan with the status of residence of Intra-company Transferee within the one year immediately before the transfer), clearly stating the content of the work engaged in, the position and the remuneration during the past one year (certificate of enrollment in social insurance, household register (戸口簿), etc.) | The parenthetical at the end, "(certificate of enrollment in social insurance, household register, etc.)" (「（社会保険加入証明、戸口簿等）」), is in red text |
| 9 | One of the following documents clarifying the business activities | The option "(3) certificate of registered matters" is struck through |
| 10 | Certificate of registered matters (commercial or corporate registration) | The entire item is in red text |
| 11 | Documents clarifying the existence of the business office where the applicant will work (real property registry, photographs and floor plan of the office, etc.) | The entire item is in red text |
The content of these five items is the same for the COE application and the change-of-status application. The numbers are those in the ISA's Checklist of Documents to be Submitted (for Categories 3 and 4 only) (提出書類チェックシート).
In No. 7, what is limited to documents "issued by a public authority" is (1), the documents on corporate registration. In (2), records of transactions and advertisements are also listed. The wording "one of the following documents", which appears in Nos. 5, 6 and 9, is not in No. 7.
The parenthetical in No. 8 gives examples followed by "etc." It does not say that the document is limited to a certificate of enrollment in social insurance.
Reading from how the ISA's document shows the changes, the certificate of registered matters has gone from being one of the options among the documents showing the business activities to being an independent item. Nos. 7 to 11 are submitted by companies in both Category 3 and Category 4.
Source: Immigration Services Agency of Japan, "Changes to the Documents to be Submitted for the Status of Residence "Intra-company Transferee" (in operation from April 1, 2026)" (in Japanese), pages 1–2, "Checklist of Documents to be Submitted (for Categories 3 and 4 only)" (in Japanese)
What changed for extension applications
What changed for the Application for Extension of Period of Stay is that one note was added for cases where the resident tax certificates cannot be submitted.
The item concerned is No. 5 on the list, "Resident tax certificate (taxation or tax-exemption certificate) (課税（又は非課税）証明書) and tax payment certificate (納税証明書) (stating the total income and tax payment status for one year)". It is a document submitted by people who work for companies in Category 3 or 4; Categories 1 and 2 are not subject to submission.
The note that was added is the following single sentence.
- Note: If you cannot submit them, please submit documents showing that the salary has been declared (for tax purposes).
The note indicates the documents to submit instead when the certificates cannot be submitted. The ISA's page also mentions that there are cases where the municipality does not issue the certificates, such as soon after entry into Japan or because of a change of address.
Source: Immigration Services Agency of Japan, "Changes to the Documents to be Submitted for the Status of Residence "Intra-company Transferee" (in operation from April 1, 2026)" (in Japanese), page 3
How to check your company's Category
The Category is determined by matters such as whether the company to which the person is transferred (the organization the person belongs to, 所属機関) is listed, and whether it has submitted the Total Table of Statutory Reports (法定調書合計表) for the previous year.
| Category | Organizations that fall under it |
|---|---|
| 1 | Any of the following: companies listed on a stock exchange in Japan, mutual companies engaged in the insurance business, the national or local governments of Japan or a foreign country, incorporated administrative agencies, special corporations and authorized corporations, public interest corporations authorized by the national or a local government of Japan, public corporations listed in Appended Table 1 of the Corporation Tax Act (法人税法), companies creating innovation (イノベーション創出企業), companies, etc. that meet certain conditions |
| 2 | Organizations and individuals whose amount of withholding tax is 10 million yen or more in the Total Table of Statutory Reports such as Withholding Records of Employment Income for the previous year. Or organizations that wish to apply with the same attached documents as Category 2, have submitted the documents for the category examination, and have had their request to use the Online Residence Application System approved |
| 3 | Organizations and individuals for which the Total Table of Statutory Reports such as Withholding Records of Employment Income of their staff for the previous year has been submitted (excluding Category 2) |
| 4 | Organizations and individuals that do not fall under any of 1 to 3 |
Which Category applies is proven with documents such as a copy of the Kaisha Shikiho (会社四季報, a quarterly handbook of listed companies) or a copy of the Total Table of Statutory Reports. If there is no document that can be submitted, the company is treated as Category 4.
For COE and change-of-status applications, a company in Category 4 also submits documents showing the reason why the Total Table of Statutory Reports cannot be submitted. Examples include a copy of the Notification of Establishment of a Salary-Paying Office, etc. (給与支払事務所等の開設届出書).
Source: Immigration Services Agency of Japan, "Status of Residence "Intra-company Transferee"" (in Japanese)
Activities permitted under Intra-company Transferee and the criteria for permission
Intra-company Transferee is a status of residence under which a staff member of a business office in a foreign country is transferred to a business office in Japan for a limited period of time and engages in activities that fall under Engineer/Specialist in Humanities/International Services (技術・人文知識・国際業務).
It covers staff members of a business office in a foreign country of an organization that has a head office, branch office or other business office in Japan. What is permitted is the activities carried out at the business office to which the person is transferred (Appended Table I(2) of the Immigration Control and Refugee Recognition Act).
There are two criteria for permission, and both must be met.
- Immediately prior to the transfer, the applicant has been engaged for a continuous period of one year or more in work that falls under Engineer/Specialist in Humanities/International Services at a head office, branch office or other business office in a foreign country
- The applicant receives remuneration equivalent to or greater than that a Japanese national receives for the same work
In counting the one year, periods during which the applicant worked at a business office in Japan under Intra-company Transferee can be added together. It is sufficient that the work at the business office in a foreign country is work that falls under Engineer/Specialist in Humanities/International Services. The ISA's Immigration and Residence Examination Guidelines (入国・在留審査要領) state that it is not necessary to go so far as to require that it be the same as, or related to, the work after the transfer.
The period of stay is five years, three years, one year or three months.
Source: Immigration Control and Refugee Recognition Act (in Japanese), Appended Table I(2); Ministerial Order on Criteria (in Japanese; 基準省令, the Ministry of Justice Order setting the criteria under Article 7, paragraph 1, item 2 of the Immigration Control and Refugee Recognition Act), the "Intra-company Transferee" section; Regulation for Enforcement of the Immigration Control and Refugee Recognition Act (in Japanese), Appended Table II; Immigration Services Agency of Japan, Immigration and Residence Examination Guidelines, Part 12, Section 16
The scope of personnel moves included in "transfer"
In addition to moves within the same company, secondment (出向) to a parent company, subsidiary or affiliated company is also included in "transfer". The ISA's Examination Guidelines describe a transfer as "ordinarily a move within the same company" and then state that secondment within affiliated group companies, etc. is also included.
The following table shows how the Examination Guidelines organize this. There is no equivalent table on the ISA's published pages.
| Form of move | Covered by Intra-company Transferee? |
|---|---|
| Between the head office (main office) and a branch office (branch, sales office) | Generally covered |
| Between a parent company and a subsidiary (a second-tier subsidiary (孫会社) is deemed to be a subsidiary) | Covered |
| Between subsidiaries, between second-tier subsidiaries, or between a subsidiary and a second-tier subsidiary | Covered |
| Between third-tier subsidiaries (曽孫会社) | Not covered. Covered where the second-tier and third-tier subsidiaries are 100% owned consistently all the way down from the parent company |
| Move to an affiliated company (関連会社) | Covered |
| Between affiliated companies, or between a parent company and "an affiliated company of a subsidiary" | Not covered |
The meanings of parent company, subsidiary and affiliated company follow the definitions in Article 8 of the Regulation on Terminology, Forms, and Preparation Methods of Financial Statements (Ministry of Finance Order No. 59 of 1963) (財務諸表等規則). They are determined by looking not only at the proportion of voting rights but also at relationships such as the dispatch of officers and loans.
In the application, documents showing the relationship between the business office before the transfer and the business office after the transfer are submitted. The documents to submit differ depending on whether it is a transfer within the same corporation, a secondment to a Japanese corporation, or a secondment to a foreign corporation that has an office in Japan.
Source: Immigration Services Agency of Japan, Immigration and Residence Examination Guidelines, Part 12, Section 16; "Status of Residence "Intra-company Transferee"" (in Japanese)
Differences from Engineer/Specialist in Humanities/International Services
The activities carried out are the same, but the criteria for Intra-company Transferee contain no provisions on academic background or years of practical experience. Instead, the applicant is required to have worked at a business office in a foreign country for one year or more immediately before the transfer.
| Item | Intra-company Transferee | Engineer/Specialist in Humanities/International Services |
|---|---|---|
| Way of working | Transferred from a business office in a foreign country for a limited period of time | Works based on a contract with a public or private organization in Japan |
| Academic background and practical experience | No provision in the criteria | Any one of: graduation from a university having majored in a related subject, 10 years or more of practical experience, etc. (for work in the field of natural science or humanities) |
| Work immediately before | A continuous period of one year or more at a business office in a foreign country | No provision in the criteria |
| Remuneration | Equivalent to or greater than that of a Japanese national | Equivalent to or greater than that of a Japanese national |
| Period of stay | Five years, three years, one year or three months | Five years, three years, one year or three months |
The table places the provisions of the Ministerial Order on Criteria and the Regulation for Enforcement of the Immigration Control and Refugee Recognition Act side by side. The requirements for Engineer/Specialist in Humanities/International Services ("Gijinkoku", 技人国) are summarized in Gijinkoku Visa: Complete Guide to Requirements and Documents.
Source: Immigration Control and Refugee Recognition Act (in Japanese), Appended Table I(2); Ministerial Order on Criteria (in Japanese); Regulation for Enforcement of the Immigration Control and Refugee Recognition Act (in Japanese), Appended Table II
Number of days the examination takes, and what to check before applying
The examination for Intra-company Transferee took an average of 37.8 days for the issuance of a Certificate of Eligibility (COEs issued in July 2026).
| Type of application | Average number of days (to the disposition) |
|---|---|
| Issuance of a Certificate of Eligibility | 37.8 days |
| Extension of period of stay | 39.6 days |
| Change of status of residence | 13.0 days |
The numbers of days for extension and change are the days until the notice of permission, and include the time up to the day the person goes to the immigration office to receive it.
These are averages for the regional immigration services bureaus nationwide, counting only applications that were permitted. Where additional documents were requested, the days until those documents were submitted are also included.
The ISA states that, for an application for which the documents to be submitted are not complete, the examination may be significantly delayed or the application may possibly result in an adverse disposition. It is reassuring to check the following points before applying.
- Attach a Japanese translation to documents prepared in a foreign language
- Certificates issued in Japan must all be submitted within three months of the date of issue
- Documents not on the list may be requested in the course of the examination
If you are unsure which documents to use to put together the materials on the business office in a foreign country, our office's application support for the Intra-company Transferee visa checks whether additional documents are needed and the combination of documents for each country.
The fees for change and extension were revised on October 1, 2026. The amounts are summarized in the table of residence permission fees.
Source: Immigration Services Agency of Japan, "Processing Time for Residence Examinations" (in Japanese; COEs issued and permissions granted in July 2026), "Status of Residence "Intra-company Transferee"" (in Japanese)
Intra-company Transferee (ii), to be newly established on April 1, 2027
On April 1, 2027, Intra-company Transferee will be divided into (i) and (ii). The current Intra-company Transferee will become (i), and (ii), for acquiring skills, etc., will be added. The basis is the amended Immigration Control and Refugee Recognition Act promulgated in June 2024 (Act No. 60 of 2024).
| Item | (i) | (ii) |
|---|---|---|
| Activities | Activities that fall under Engineer/Specialist in Humanities/International Services (same as now) | Activities of attending lectures at the business office to which the person is transferred and engaging in work related to the skills, etc., in order to acquire skills, technology or knowledge ("skills, etc.") |
| Accepting organization | No criteria provided by Ministry of Justice Order | The total number of full-time employees is 20 or more. The number of foreign nationals under (ii) is up to one-twentieth of the total number of full-time employees |
| Work before the transfer | A continuous period of one year or more in work that falls under Engineer/Specialist in Humanities/International Services | A continuous period of one year or more in work through which skills, technology or knowledge can be acquired |
| Period of stay | Five years, three years, one year or three months | A period designated individually within the limit of one year |
| "Dependent" (家族滞在) status for spouse and children | Eligible | Not eligible |
Remuneration equivalent to or greater than that a Japanese national receives is also a criterion for (ii). For a person who has previously resided in Japan under (ii), it is also necessary that the total of those periods has not reached one year. The number of full-time employees does not include the staff of business offices in foreign countries or foreign nationals under (ii).
The activities under (i) and the activities under Employment for Skill Development (育成就労) are excluded from the activities under (ii). Where a company has been accepting staff of a business office in a foreign country for training or similar purposes for a period of one year or less under individual-enterprise-type technical intern training (企業単独型の技能実習), it will accept them under (ii) on or after April 1, 2027.
Residence under (ii) is limited to a total of one year, and the person is required to return to his or her home country after the period of stay expires. How Employment for Skill Development works is summarized in an overview of the Employment for Skill Development Program.
Source: Immigration Control and Refugee Recognition Act (in Japanese), Appended Table I(2) and Appended Table I(4) (as amended by Act No. 60 of 2024; to come into effect on April 1, 2027); Ministerial Order to Provide for Criteria for Public or Private Organizations Prescribed in Item (ii) of the Right-hand Column of the "Intra-company Transferee" Section (in Japanese; 企業内転勤の項の下欄第二号に規定する公私の機関の基準を定める省令; Ministry of Justice Order No. 46 of 2025; to come into effect on April 1, 2027); Ministerial Order on Criteria (in Japanese) and Regulation for Enforcement of the Immigration Control and Refugee Recognition Act (in Japanese), Appended Table II (as amended by Ministry of Justice Order No. 45 of 2025; to come into effect on April 1, 2027); Immigration Services Agency of Japan and Ministry of Health, Labour and Welfare, "Operational Guidelines for the Employment for Skill Development Program" (in Japanese; 育成就労制度運用要領; August 2026), pages 3-11 to 3-12; Immigration Services Agency of Japan, "Q&A on the Employment for Skill Development Program" (in Japanese), Q27
How people currently residing under Intra-company Transferee will be treated
A person who is residing under Intra-company Transferee as of April 1, 2027 will be deemed to be residing under (i). The period of stay runs until the date on which the current period of stay expires (Article 7 of the Supplementary Provisions of Act No. 60 of 2024).
Not counted as a "work-related status of residence" in the examination for permanent residence
The Guidelines for Permission for Permanent Residence (永住許可に関するガイドライン), revised on October 1, 2026, removed Intra-company Transferee from the "work-related statuses of residence" (就労資格). For applications for permanent residence filed on or after April 1, 2027, periods of residence under Intra-company Transferee will not be counted toward the "5 years under a work-related status of residence".
When each change applies, and the other changes, are summarized in What Changed in the Revised Guidelines for Permission for Permanent Residence.
Source: Immigration Services Agency of Japan, "Guidelines for Permission for Permanent Residence (revised on October 1, 2026)" (in Japanese), Part 2, 4(2), Note 2; Part 2, 5(6); Part 6
Frequently Asked Questions
What happens if the country where the employee worked before the transfer has no document corresponding to a certificate of enrollment in social insurance?
The list does not say that the document is limited to a certificate of enrollment in social insurance. The wording of the list is "(certificate of enrollment in social insurance, household register, etc.)", which gives examples followed by "etc."
What is required is a document from the foreign organization where the applicant worked immediately before the transfer, clearly stating the content of the work, the position and the remuneration during the past one year. Which documents can show this differs by country and by employer, so we will check the details when you consult us.
Can we bring to Japan an employee who has worked at the business office in a foreign country for less than one year?
Such an employee does not meet the criteria for Intra-company Transferee. The criteria require continuous work for one year or more immediately prior to the transfer.
The ISA's Examination Guidelines state that, even in this case, if the person conforms to the criteria for Engineer/Specialist in Humanities/International Services, the person can enter Japan under that status of residence. This means first checking whether the person's academic background and practical experience meet the criteria.
Can a person reside in Japan for more than five years under Intra-company Transferee?
Residence without a time limit is not permitted. This is because Intra-company Transferee is a status of residence for being transferred "for a limited period of time".
The ISA's Q&A states that, where a person wishes to reside for a long period such as one exceeding five years, the necessity and other matters will be examined carefully (July 2026 version, Q44).
Summary
The documents to be submitted for Intra-company Transferee changed on April 1, 2026. Documents showing the existence of the business office in a foreign country, the certificate of registered matters (commercial or corporate registration), and documents showing the existence of the business office in Japan have been added to the COE and change-of-status applications filed by companies in Category 3 or 4. For extension applications, a note was added for cases where the resident tax certificates cannot be submitted.
On April 1, 2027, Intra-company Transferee will be divided into (i) and (ii). For a company planning a transfer, checking its own Category and the documents to be obtained from the business office in a foreign country in advance makes it easier to prepare the application.
References
- Immigration Services Agency of Japan, "Status of Residence "Intra-company Transferee"" (in Japanese)
- Immigration Services Agency of Japan, "Changes to the Documents to be Submitted for the Status of Residence "Intra-company Transferee" (in operation from April 1, 2026)" (in Japanese)
- Immigration Services Agency of Japan, "Checklist of Documents to be Submitted (for Categories 3 and 4 only)" (in Japanese; for the Application for Certificate of Eligibility)
- Immigration Services Agency of Japan, "Frequently Asked Questions on Applications concerning Work-related Statuses of Residence (Q&A)" (in Japanese; July 2026)
- Immigration Services Agency of Japan, "Processing Time for Residence Examinations" (in Japanese; COEs issued and permissions granted in July 2026)
- Immigration Services Agency of Japan, "Q&A on the Employment for Skill Development Program" (in Japanese)
- Immigration Services Agency of Japan and Ministry of Health, Labour and Welfare, "Operational Guidelines for the Employment for Skill Development Program" (in Japanese; August 2026)
- Immigration Services Agency of Japan, "Guidelines for Permission for Permanent Residence (revised on October 1, 2026)" (in Japanese)
- Immigration Services Agency of Japan, Immigration and Residence Examination Guidelines (入国・在留審査要領), Part 12, Section 16, "Intra-company Transferee"
- Immigration Control and Refugee Recognition Act (in Japanese), Article 7-2, Appended Table I(2), Appended Table I(4), and Article 7 of the Supplementary Provisions of Act No. 60 of 2024
- Ministerial Order on Criteria (in Japanese; Ministry of Justice Order No. 16 of 1990)
- Regulation for Enforcement of the Immigration Control and Refugee Recognition Act (in Japanese), Appended Table II and Appended Table IV
- Ministerial Order to Provide for Criteria for Public or Private Organizations Prescribed in Item (ii) of the Right-hand Column of the "Intra-company Transferee" Section (in Japanese; Ministry of Justice Order No. 46 of 2025; to come into effect on April 1, 2027)
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