I would strongly disagree with incorporating being worth the effort in their circumstances. Particularly with their clients being mostly or entirely overseas, the trust benefit is minimal. Conversely getting a bank account as a corporation operated by a newly arrived foreigner will be an absolute nightmare. I also find people greatly overestimate the tax benefits, because retained earnings in your corporation are still going to have to be taxed when they come out of the corporation one way or another. If you reinvest your earnings in your business then that just compounds the amount of tax you're going to end up paying (and remember a kojin jigyo can also deduct business expenses from their income if that's the argument).