You are welcome to develop your own Articles and other corporate documents, which will then be reviewed by the FSM Registrar and Department of Justice for approval. However, the following standard forms are acceptable and provided below for your convenience.

Corporate Establishment Documents:


Articles of Incorporation – PDF | Word
Bylaws (This is not required to be submitted to the FSM government) – PDF | Word
Professional Office Services Agreement (POSA) with MRA Advisors Inc. – PDF | Word

Captive Insurance Company and Manager Applications:


Captive Insurance Manager Application – PDF
Captive Insurance Company Application – PDF
FSM Captive Insurance Council Membership Application – PDF

Post Incorporation Requirements & Related Forms:


List of reporting requirements for corporations established in the FSM
Initial Report to Secretary of Finance & Administration (due within 60 days of establishment)
– Captive Insurance Company-  PDF | Word
– Other Major Corporation –  PDF | Word

Annual Report to Registrar (due June 30th) – PDF | Word

Corporate Income Tax Forms:


Corporate Income Tax Form (Rev. 3/31/2021) – Excel
Instructions for Corporate Income Tax Form (Rev. 3/31/2020) – PDF



FSM Foreign Investment Permit Application – PDF | Word
Nett District Business License Application – Word
Registration of Major FSM Branch – PDF
Application for FSM Social Security Number – PDF
Application for Employer ID Number – PDF | Word
Request Form for Appointment with FSM President – PDF
Articles of Amendment to the Articles of Incorporation – PDF | Word
Amended and Restated Articles of Incorporation – Word
Conflict of Interest Statement (for Captive only) – PDF
Annual Premium Tax Report (Captive only) – Excel

The staff of the FSM Embassy in Japan would be pleased to introduce you to the FSM and to assist you with the processing of incorporating documentation.

Ambassador John Fritz
DCM Roger Mori
Ambassador Secretary Takue Kusayanagi
Economic Attache Kunio Suenaga
Reception Noriko Matsui

Reinanzaka Building, 2nd Floor
1-14-2, Akasaka, Minato-ku, Tokyo 107-0052
TEL: +81-03-3585-5456
*Open 9:00 a.m. – 5:00 p.m. (Closed on weekends and holidays)