A) Monthly/Quarterly Bookkeeping and Corporate, Consumption Tax Return filings
Ⅰ. Bookkeeping fee
- Building your accounting data from various data (e.g. bank books, credit card statements, receipts)
- Prepare financial reports such as balance sheet and income statements
- Consultation on taxation, accounting, management, etc. at the time of visit or by phone or email
- Responding to inquiries from various national & local tax & municipal offices regarding your tax affairs
- Examination, preparation and submission of various notification forms
| Yearly Turnover* |
Monthly bookkeeping & reporting/month | Quarterly bookkeeping & reporting/month | Corporate & Consumption tax filing(monthly/Qtrtly client) | Corporate & Consumption tax filing (Annual client) | |
|---|---|---|---|---|---|
| Under 30 million yen | ¥ 45,000 | ¥ 30,000 | ¥ 180,000 | ¥ 280,000 | |
| Under 50 million yen | ¥ 50,000 | ¥ 33,333 | ¥ 200,000 | ¥ 300,000 | |
| Under 100 million yen | ¥ 75,000 | ¥ 50,000 |
¥ 300,000 | ¥ 400,000 | |
| Under 200 million yen | ¥ 120,000 | ¥ 80,000 |
¥ 430,000 | ¥ 500,000 | |
| Under 300 million yen | ¥ 150,000 | ¥ 100,000 |
¥ 570,000 | Negotiable | |
| Under 500 million yen | ¥ 185,000 | ¥ 123,333 | ¥ 620,000 | Negotiable | |
| Over 500 million yen | Negotiable | Negotiable | Negotiable | Negotiable |
*Yearly Turnover will based on the previous year’s annual revenue. If the first fiscal year is less than twelve months, the revenue will be prorated to twelve months to determine the annual sales.
Ⅱ. Tax return fee (above)
- Tax consultation in advance before the year-end (in order to have a projection of financials and review tax-saving options)
- Preparation and submission of tax returns (national corporate tax, local corporate tax, and consumption tax)
B) Payroll Calculation
| Contents | Fee |
|---|---|
| Payroll Calculation | Basic charge ¥ 20,000 + ¥ 3,000 / person |
C) Year-end Adjustment
Ⅰ Year-end adjustment and statutory report filing
| ・Year-end adjustment calculation ・Preparation and submission of salary payment report to respective municipalities ・Preparation of payment record and submission to tax office ・Preparation and submission of rent & related payment records and statutory report to tax office |
Basic charge ¥ 40,000 + ¥ 5,000 / person + ¥ 2,000 / payment summary slip (excluding ours) |
| ・ Preparation and submission of depreciable assets declaration to local government | Company has no fixed assets to report (Blank filing) → ¥ 10,000 |
| Company has fixed assets → ¥ 20,000 |
D) Other Services
Ⅰ Other tax return related services
| Services | Fee |
|---|---|
| Business enterprise premises tax | ¥ 50,000 per municipality |
| Mid-term Tax return ( based on previous year’s tax filing) | Included in the annual tax return fee (no additional charge) |
| Mid-term Tax return (based on actual mid-term financial results) | 2.5 months of monthly advisory fee |
| Tax return amendment (Upward revision – higher tax) |
¥ 30,000 per period |
| Tax return amendment (Downward revision – lower tax) |
¥ 100,000 per period |
| Employee resident tax payer change notification |
¥ 10,000 per submission |
Ⅱ. Other duties
| Services | Fee |
|---|---|
| Tax audit attendance |
¥ 60,000 per day |
| Financing consultation & Loan applications | ¥ 50,000 set-up fee |
| >>Loan application success fee | (1-8% of loan amount) |
| Tax treaty application | ¥ 30,000 per application |
Please note that the above fees are exclusive of consumption tax and are subjected to withholding tax at the following rates:
Tax rate for fees up to 1 million yen = 10.21%
Tax rate on fees above 1 million yen = 20.42%
