What is Certified Public Tax Accountant?

Mission and Roles

All certified public tax accountants share the social mission as specified in Article 1 of the Certified Public Tax Accountant Law. By fulfilling their mission, certified public tax accountants contribute to accurate and efficient management of the self-assessment scheme, and to the securing of tax revenues, which forms the basis of national finance.

~Article 1 of the Certified Public Tax Accountant Law — the Mission~

"A certified public tax accountant, as an expert in taxation matters, shall endeavor, on a basis of independence, fairness and justice and in accordance with the doctrine of the self-assessment system, to satisfy the confidence placed in them by taxpayers and realize proper compliance with all laws and ordinances relating to taxes, as his or her mission."

Professional Services

The Certified Public Tax Accountant Law stipulates the professional services which Certified Public Tax Accountants provide as follows.

Representation

Serving as an agent or deputy, for taxpayers in the filing of their returns and other documents to the tax authorities, and filing claims or appeals in response to examinations or dispositions conducted by the authorities.

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.

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.

Incidental services

In relation to the above services, preparing financial documents, keeping books of accounts and taking care of other financial affairs for clients.

Assistance in tax litigations

For tax litigations, appearing in court together with the plaintiff’s attorney to make statements.

Qualifications

Anyone can qualify as a certified public tax accountant if the person:

1. has passed the Certified Public Tax Accountant examination,
2. is exempted from the Certified Public Tax Accountant examination, by virtue of certain qualifications, experience, or other considerations,
3. is an attorney at law, or
4. is a certified public accountant.

To qualify for practice, a certified public tax accountant must be registered in the certified public tax accountants’ list held by the Japan Federation of Certified Public Tax Accountants’ Associations, and join the regional Association which covers the area of the office location.

Kinzei Certified Public Tax Accountants' Association

The Certified Public Tax Accountants’ Association is a special corporation established by the Certified Public Tax Accountant Law. Kinzei Certified Public Tax Accountants’ Association has over 15,000 tax accountants in Osaka, Kyoto, Hyogo, Nara, Wakayama, Shiga (6 prefectures).
The Association provides guidance, communication, and supervision to branches and members in order to contribute to the mission and responsibilities of tax accountants and tax accountant corporations, compliance with the obligations of them, and improvement and progress of tax accountant business.

Introducing a tax accountant who is fluent in foreign languages

Information on "Tax accountant referral program"

The International Department of Kinzei Certified Public Tax Accountants’ Association has established the "Tax accountant referral program" on April 1, 2021. This program is for responding to requests of foreigners who have difficulties in Japanese communication and need referrals of tax accountants who can speak foreign languages.
According to this system, the International Department selects and introduces the tax accountant members of the Association depending on your consultation, language and region. We might not introduce you a tax accountant in case no one could meet your request.
If you (individual or corporate) need the introduction, please fill out the following form and send it to the International Department by an e-mail or fax.

Request Form：Application form and report on the introduction of a tax accountant
E-Mail : kokusai@kinzei.or.jp  FAX : 06-6942-2182

• Supported languages are English, Chinese, and Korean.
• We will contact you by an e-mail at a later date we receive your referral request.
• Please submit a questionnaire after the introduction so that it will be useful for better matching in the future.

*Please note that the Association is not responsible for the content or contract of consultation between the client and the tax accountant member after the introduction.