Under the Companies Act, there is no requirement for officers to reside in Japan. Therefore, even if all officers reside outside Japan, there is no legal issue.

Although a company can be established without any resident in Japan, it is highly likely that a resident of Japan will be required when opening a bank account after the company has been incorporated.

Note that if a Japan Branch Office is established instead of a subsidiary, at least one representative residing in Japan is required.

There are no restrictions on the nationality of officers.