The Legal / Accounting Services visa (法律・会計業務) is reserved for foreign nationals who hold Japanese professional licenses to practice in regulated fields such as law, accounting, tax advisory, and related legal-administrative services. It is one of the more restrictive work visas because each qualifying profession requires separate, rigorous Japanese licensing processes.
Unlike most other work visas where a foreign degree or work experience may suffice, the Legal / Accounting Services visa requires an actual Japanese professional license — meaning applicants must pass Japan's notoriously demanding national examinations in Japanese. The bar examination (司法試験) and CPA examination (公認会計士試験) are among the most competitive in Japan, and proficiency in Japanese at a very high level is essential.
Foreign lawyers registered as gaiben (外国法事務弁護士) represent a partial exception, as they may practice the law of their qualified jurisdiction without taking the Japanese bar exam. This visa is typically valid for 1 to 5 years and renewable. As Japan's legal and accounting markets gradually internationalize, opportunities for qualified foreign professionals continue to grow.
Who Is This For
- ✓Licensed attorneys (bengoshi) and foreign lawyers (gaiben) registered in Japan
- ✓Certified public accountants (CPA) licensed in Japan
- ✓Tax accountants (zeirishi) registered with the Japan Tax Accountants Association
- ✓Judicial scriveners (shiho shoshi) and administrative scriveners (gyosei shoshi)
- ✓Social insurance and labor consultants (shakai hokenshi / roudou hokenshi)
Validity Periods
Single Residence Period: Up to 5 years
Requirements
- •Possession of a valid Japanese professional license in the relevant field (law, accounting, tax, etc.)
- •Active practice at a law firm, accounting firm, or as an independent practitioner
- •Registration with the relevant professional association in Japan
- •Clean professional and immigration record
- •Valid passport
Costs & Fees
Full breakdown of Immigration fees, scrivener rates, and all other costs for this visa type.
Required Documents
- Valid passport
- Application for Certificate of Eligibility
- Recent passport-size photograph
- Copy of Japanese professional license or registration certificate
- Registration certificate from the relevant professional association
- Employment contract or practice establishment documents
- Resume / CV detailing professional qualifications and work history
- Office registration or lease agreement (for independent practitioners)
Where to Apply
Application Process
- 1Pass the relevant Japanese professional examination and obtain your license
- 2Register with the appropriate professional association (e.g., Japan Federation of Bar Associations)
- 3Secure employment at a firm or establish your own practice
- 4Apply for a Certificate of Eligibility at the regional Immigration Services Agency
- 5Submit the COE and visa application to the Japanese Embassy or Consulate
- 6Enter Japan and register your address within 14 days of arrival
Apply for the Certificate of Eligibility (COE)
Once you've chosen your visa, your Japan-side sponsor (employer / school / family) files the COE with Immigration — then you exchange it for a visa at the embassy.
Residence Status (COE) Review Time
Average processing days as of Jun 2026, based on official Ministry of Justice statistics.
Figures include waiting time for supplementary documents. Denied and withdrawn applications are excluded.
Renewal and change-of-status 'notice' figures include the wait between review completion and pickup at Immigration Bureau.
Work Restrictions
Family & Dependents
Renewal & Extension
Common Visa Transition Paths
These are the most common paths — many other transitions are possible if you meet the eligibility criteria for another residence status.
Important Notices
- ⚠Must hold a legal or accounting qualification recognized by Japan
- ⚠Foreign lawyers must register as Foreign Legal Consultants with the Japan Federation of Bar Associations
- ⚠Scope of business is limited to the range stipulated by Japanese law
Practical Tips
- →Foreign lawyers can handle legal matters of their home country and international law
- →Demand for foreign legal professionals is growing with the increase in cross-border business