Certified Public Tax Accountant, Standard Charges

General rules

1. JPY amounts on the List do not include Consumption Tax.
2. Services offered to US are export, thus Consumption Tax is not imposed.
3. Conversion to and Payment by USD shall be per latest Foreign Exchange rate.
4. Please excuse us about adding Consumption Tax to Services offered to Japan.
5. Regarding Services offered to US, we take the nature of taxes into account, and apply them to the following Standard Charges.
6. If Bases are two, the base in which charge is higher is applied.
7. Revenue means Net Sales, in principle.
8. Communication, Freight, Bank, etc. charges are borne by the sender.
9. In regards to Special New Course, please refer to News site.
10. Notice of price raise: Price raise by 20% for the following prices from Oct 1, 2024.

No.1 Consultant Charge(Monthly)

(Including Tax Delegation and Tax Consulting, excluding Tax Filing.)

1.Individual Income Tax

2.Corporate Income Tax

3.Local Tax and Enterprise Tax

10% of Charges for Individual or Corporate Income Tax, per Affiliate

4.Consumption Tax, Other Consumption Tax

50% of Charges for Individual or Corporate Income Tax, per Tax

(Note)When affricates are plural, count per Affiliate. However, Consumption Tax is counted as one even if affiliates are plural.

5.Withholding Income Tax for Salary, etc.
(Excluding tax specified by Certified Public Tax Account Law Article 2, Clause 1.)

50% of Charges for Individual or Corporate Income Tax, per Tax

(Note)When affricates are plural, count per Affiliate.

No.2 Tax Delegation Charge

(Excluding Tax Filing.)

1.Individual Income Tax

(Note)Among Individual Income Tax, Separate Transfer Income Tax is as follows.

2.Corporate Income Tax

Add 0.5% of Capital of Beg. Of Fiscal Year. However, the addition cannot exceed 50万円.

3.Local Tax and Enterprise Tax

30% of Charges for Individual or Corporate Income Tax, per Affiliate

4.Consumption Tax, Other Consumption Tax

(Note) When affricates are plural, count per Affiliate. However, Consumption Tax is counted as one even if affiliates are plural.

5.Estate Tax

Base Charge is 100,000円, and the following charges are added.

[Additional Charges]

1. Add 10% of charges based on [Gross Estate Base] multiplied by the number of heirs (Including legatees).
2. If the work of evaluation of estate is extremely complicated, extra charges can be added with limitation of 100% of the charges except Base Charge.

6.Gift Tax

[Additional Charges]

If the work is extremely complicated due to of evaluation of estate, etc., extra charges can be added with limitation of 100% of the charges.
(Note)「Extremely complicated」 means, e.g. Due to the reason that many plots of lands are transferred, etc., the work is extremely complicated and wide-ranged. Thus, special survey, research and/or service are required for collection of data and clerical processes.

7.Fixed Asset Tax

(Note)When affricates are plural, count per Affiliate.

8.Other Tax(Excluding tax specified by Certified Public Tax Account Law Article 2, Clause 1.)

Base Charge is 200,000円, and the following charges are added.

(Note) Like Office Tax, if which Tax Base is number of assets, areas of office, etc., please replace 8.'s「following charges」 with 「3.'s rule」, and follow the rule of 3.Local Tax and Enterprise Tax.

No.3 Petition for Redress, Delegation Charge

(Filing Charge will be added.)

[Additional Charges]
If the work is extremely complicated, extra charges can be added with limitation of 100% of the charges.

No.4 Tax Filing Charge

1.Tax Filing, Amendment, and Claim for Refund

(Including the work of making documents for the filing and detailed statements.)

(1) Individual Income Tax

30% of No.2 Tax Delegation Charge

(2) Corporate Income Tax

50% of No.2 Tax Delegation Charge
However, filing for Estimated Tax based on Last Year's Actual will be 20% of the above at Maximum.

(3) Local Tax and Enterprise Tax

30% of No.2 Tax Delegation Charge

(4) Consumption Tax, Other Consumption Tax

50% of No.2 Tax Delegation Charge
However, filing for Estimated Tax based on Consumption Tax Law Article 42(based on Last Year's Actual) will be 20% of the above at Maximum.

(5) Estate Tax

50% of No.2 Tax Delegation Charge

(6) Gift Tax

30% of No.2 Tax Delegation Charge

(7) Fixed Asset Tax

50% of No.2 Tax Delegation Charge

(8) Other Tax

50% of No.2 Tax Delegation Charge

2.Petition for Redress

50,000円

3.Other Documents

(Notification of Corporate Foundation, Application for Aoiro Approval, Legal Survey, Year End Adjustment, Withholding for Salary(Including Salary Report), etc.)
Per 1 work 20,000円

[Additional Charges]
Add 2,000円 of charge per document if number of documents to make exceeds 10, when making similar type of documents.

4.Charges for Supplemental Documents specified by Certified Public Tax Account Law Article 33, Clause2-1(Making evidential documents regarding calculation and review, etc.)

20% of No.2 Tax Delegation Charge

No.5 Tax Consulting Charge

1. Talk within 1 hour 20,000円
   [Additional Charges]
   Add 10,000円 per hour when exceeding 1 hour.
2. Via Written document 125,000円
3. Via Written document and special survey and research required 250,000円
4. Charges for Authorization specified by Certified Public Tax Account Law Article 33, Clause2-2
   No.2 Tax Delegation Charge

No.6 Tax Audit, Attendance Charge

Per day 60,000円
(Note)Regarded as 1 day when less than 1 day.

No.7 Daily Charge, Traveling and Lodging

1. Daily Charge Per day 50,000円
(Note)Regarded as 1 day when less than 1 day.

2. Traveling and Lodging Actual Expenses

However, if contract for No.1 Consultant Charge(Monthly)is concluded above 1.2. are free.

No.8 Bookkeeping

Charges for Bookkeeping service is 100% of No.1 Consultant Charge(Monthly)

No.9 Property Management

As per 「Guideline of Charges by Guardian of Adult」issued by Domestic Court.

No.10 Others

The charges will be negotiated.