Question: Should the tax return documents be filed by a Certified Public Tax Accountant (CPTA) in Japan?

Answer: CPTA is authorized to prepare and file the tax return on behalf of the taxpayers, i.e. companies and individuals. On the other hand, if taxpayers prepare and file the tax return by themselves without endorsement by CPTA, it is also acceptable. However, it is recommended that you assign a CPTA, since it is not easy to calculate Corporation Tax and Consumption Tax in Japan.

  CPTAs are tax specialists stipulated by the Certified Public Tax Accountant Law. The law allows solely CPTAs to provide following services as professionals, for example.

1. Representation:

  Serving as an agent, or deputy, for taxpayers in the filing of their returns and other documents to the tax authorities.

2. Preparation of tax documents:

  Preparing for clients tax-related documents to be filed with the tax authorities, based on tax-related laws and ordinances, such as tax returns, application forms, invoices, applications for administrative protest, etc., as well as documents for submission to tax authorities as provided in Ministry of Finance ordinances.

3. Consultation:

  Consultation services for computing tax base, etc. regarding returns to be filed with tax authorities, claims or appeals to the authorities, preparation of tax-related documents such as returns, etc.

                                          (Source: Japan Federation of Certified Public Tax Accountants’ Association)

  Although the lawyers and CPAs also can be qualified as CPTA, they are not allowed to provide the tax-related services above unless they are officially registered as CPTA

  For more detail, please feel free to contact TOMA Consultants Group.

　　　TOMA Consultants Group　English Site      ⇒　 https://toma.co.jp/en/

「税理士」とは？

Question: 日本では、税務申告は税理士が行わなければならないのですか？

Answer: 税理士は、納税者である法人や個人の代理として申告書を作成・提出することが認められています。一方、もし納税者が自ら税務申告を行うとしても、税理士の署名は必要ありません。しかしながら、日本の法人税、所得税や消費税の計算は複雑であるため、税理士に依頼されることをお薦めします。

　税理士は、税理士法で規定された税の専門家です。法律上、例えば以下のような業務は税理士のみが行えるものとされています。

1.  税務代理:

　納税者の税務申告等に関する代理又は代行をすること。

2.  税務書類の作成:

　税務当局に提出する、申告書、申請書等の税務関係の書類および財務省令で定められた各種書類を作成すること。

3.  税務相談:

　 税務申告における税額計算や当局に対する主張・陳述に関する相談に応ずること。

　なお、弁護士や公認会計士も税理士となる資格はありますが、税理士として登録されていない限りは税務に関する業務はできないことになっています。

詳細については、ＴＯＭＡコンサルタンツグループまでお気軽にご相談下さい。