Full-Time Freelancing Questions About Banking, Tax Registration, and Incorporation

I've been working as a freelancer (個人事業主) while also working full-time since the beginning of 2024. Starting next year, I plan to transition into full-time freelancing and am currently in talks with multiple clients.

Some background, Industry: Software Engineer, Japanese Clients,

I have a few questions that I’m hoping to get advice on:

  1. Currently, I’ve been using my personal bank account since I only had one client. However, I now want to completely separate my bank and credit card accounts for business use. Do you have any recommendations for bank and credit card combos? I’m particularly interested in credit cards that offer priority pass and good international insurance coverage.
  2. When should I aim to become a Qualified Invoice Issuer / Consumption Tax Collector (CTC)? My projected revenue for 2024 is around 4 million yen. Based on what I've read in other threads, businesses that exceed 10 million yen in annual revenue are required to register for CTC. If I expect my 2025 revenue to exceed 10 million yen, do I need to register as a Qualified Invoice Issuer starting in 2025, or can I wait until the following year after I hit that revenue threshold?
  3. When would it make sense to switch from 個人事業主 to 法人? I’ve read some Japanese blogs recommending incorporation if annual revenue exceeds 10 million yen. Would you agree with this threshold?

by wakaokami

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