Because submitting a notification to the registry office is necessary, a seal must be made during incorporation or establishment. Other seals such as the square seal or a bank seal is optional, but it is recommended to have a combination of a company seal and a square seal or bank seal reduce the risk of forgery. (Refer to Q27 for more information.)
While the Commercial Registration Act stipulates that the seal impression must be submitted to the registry office in advance, the practice of submitting the seal registration application and registration of seal-impression at the same time is accepted (http://www.moj.go.jp/MINJI/minji69.html#11).
Note that the certificate of registered seal issued for corporate seals is not the same as that issued for personal seals (municipal); it is issued by the Legal Affairs Bureau.