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."
The Certified Public Tax Accountant Law stipulates the professional services which Certified Public Tax Accountants provide as follows.
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 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.
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.
Anyone can qualify as a certified public tax accountant if the person:
- has passed the Certified Public Tax Accountant examination,
- is exempted from the Certified Public Tax Accountant examination, by virtue of certain qualifications, experience, or other considerations,
- is an attorney at law, or
- 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.