I was thinking about incorporating in hongkong, but I find it rather difficult on getting reliable and non-biased information on the process, what taxes I will need to pay, and so on...

So if anybody knows anything about it, I would be interested.

For a momment, I also considered incorporating in the us, but since I am not an american citizen, I thought it might also be difficult and it seems there would less problem with software patents in a company in hongkong (could anyone confirm this?)

So in this case, I think that he might not need to register for doing business in japan if he's not selling any tangible thing...

I'm not so sure though since I don't know how it is in japan.

As for those incorporation sites, I did see them but the problem is that they are hardly a really non biased resource on the matter... I would love to find a book telling me the different implications (tax, legal, ...) of incorporating in one country or another...

http://en.wikipedia.org/wiki/Nevada_Corporation

If you're going to do business in Japan to the point that you have above ground employees (taxes, social security, etc.) then you'll have to find out the Japanese laws. Even then it probably makes sense to incorporate outside of Japan for tax reasons. A foriegn corporation operating in a country is generaly treated differently (and better) than a domestic corporation.

But, if not, then you can incorporate in any jurisdiction which is friendly to corporations.

I would strongly recommend you do not incorporate in the US. The USA is not a friendly jurisdiction for corporations and all the trends are that it is getting worse. Ths US has enacted currency controls, limiting ones ability to move money in and out of the country-- this is the first step in the creation of an "iron curtain". (Requiring passports of people who travel, as the US started doing in January is the second step.)

It is only appropriate to incorporate in america if your business is completely located in america. (If you want to find out what your government does all day, just file business papers in many states- over the next 6 weeks you'll get contacted by many dozens of different agencies, all of whom want you to do paperwork and give them money. Texas is an exeption to this, Nevada may be as well.)

Ok, on to the real advice-- look at countries that are pro-business, or who are, or used to be tax havens. The caymen islands and bahamas are obvious choices, but also st kitts and nevis are worth checking out. You can legally incorporate there. Some of these islands have restrictions about the business you can operate there, but are happy to incorporate foriegn businesses (that is to say, its easier if you'll not be opening an office on their soil).

Along those lines- ex UK protectorates, consider the Isle of Man (or is it the Isle of Wight?) and closer to home, New Zealand and Australia. These latter two are high tax states, but are closer and may prove to be good choices for you.

Also consider the united arab emerites, monaco and Mauritius. These are a different style, but they may prove to be good places.

Finally, probably the best place to incorporate is Panama. Their government is oriented around providing services to foriegn industry... starting with the canal, but also ships registry, bank registration, incorporation and trust services, etc. This is probably one of the easiest places to do it.

If you're planning to bank outside of Japan, you might consider incorporating in Switzerland, so that your corporation and your bank can have closer ties. But I haven't looked into that much.

Its hard to find good information on this subject, probably because US courts have thrown people in jail for giving "Advice on how to avoid US taxes"... so, while this isn't a tax dodge (you're not a US citizen) people are wary of talking about it.

Now I really need to find a book on this...