Clear fees. Choose the support you need.
Annual closing and monthly tax support can be booked separately. Check what each fee covers, how it is calculated, and which conditions apply.
Chat on LINEAll amounts are in Japanese yen, excluding consumption tax. Consumption tax is added separately.
Updated:
Companies
| Annual turnover / expenditure band | Annual closing package | Monthly tax retainer | Annual total including 12 months of support |
|---|---|---|---|
| Up to ¥10 million | ¥150,000+ | ¥15,000+ | ¥330,000+ |
| Over ¥10m to ¥50m | ¥240,000+ | ¥20,000+ | ¥480,000+ |
| Over ¥50m to ¥100m | ¥350,000+ | ¥40,000+ | ¥830,000+ |
| Over ¥100m to ¥300m | ¥500,000+ | ¥60,000+ | ¥1,220,000+ |
| Over ¥300m, below ¥500m | ¥700,000+ | ¥90,000+ | ¥1,780,000+ |
The higher of annual turnover and annual expenditure determines the band. ¥500 million or more and unusual engagements are quoted individually. Figures shown are starting fees.
Every annual closing package
Financial statements; corporate and local tax returns; applicable consumption-tax returns; and year-end payroll adjustment for one employee.
First band: from ¥150,000 per year
Includes preparation of the year's accounting records needed for that year's return. Available as a standalone engagement; ongoing monthly support is separate.
Monthly tax retainer
Includes routine bookkeeping, document organization and reconciliation, and up to two hours of standard consultation per month. Included work is not split into additional line-item charges.
Combined annual totals are optional
The reference total applies only when adding twelve months of support. The first-band annual package alone starts at ¥150,000.
Also included in the combined service
Subject to the combined agreement: up to ten statutory reports / withholding slips and one location's depreciable-asset return.
Additional staff or specialist work
Additional year-end payroll adjustments and non-standard work are agreed against the actual scope. Included services are never charged twice.
Company add-ons
| Service | Fee, excluding tax | Unit | Scope |
|---|---|---|---|
| Payroll — up to 5 employees | ¥6,000+ | month | Covers up to five employees. Year-end adjustment is separate. |
| Attendance at a routine tax audit | ¥34,000+ | day | Hours, travel and additional preparation or negotiations are agreed in advance. Amended returns are separate; no unagreed surcharges. |
| Statutory reports / withholding slips beyond 10 | ¥16,000+ | 10 additional documents/year | Applies only beyond the ten documents included in the combined engagement. |
| Depreciable-asset returns — additional locations | ¥42,000+ | location/year | Only for locations beyond the one included in the combined engagement. |
| Tax-treaty notifications | ¥38,000+ | matter | Eligibility and scope are confirmed before engagement. |
| Bank of Japan reports under foreign-exchange rules | ¥77,000+ | matter | Scope depends on the transaction and applicable reporting obligation. |
| Consultation beyond the agreed hours | ¥23,000 / 30,000 | hour | Standard / partner-level consultation. Only time above the agreed allowance is charged. |
| Standalone corporate consumption-tax return | ¥33,000+ | return | Outside the annual closing package only. Never charged again for work already included. |
| Monthly management report | ¥16,500+ | month | Business-analysis reporting is a separate engagement. |
| Amended corporate or consumption-tax return | ¥55,000+ | tax type/year | Scope is confirmed separately for each tax type and year. |
| Tax diagnostic review | ¥110,000+ | engagement | An assessment of the specific tax position. |
| Pre-year-end tax planning | ¥330,000+ | engagement | Planning and assessment before the financial year closes. |
| Annual tax strategy | ¥660,000+ | year | Annual tax planning within the agreed scope. |
“+” indicates a starting fee. Work already included is not charged again. Tax planning does not guarantee a particular tax saving.
Individuals & year-end payroll
Bands use the relevant individual's income or receipts, not company turnover. Fees below are starting amounts per person, per tax year.
| Return type | Up to ¥10m | Over ¥10m to ¥30m | Over ¥30m to ¥50m | Over ¥50m to ¥100m | Over ¥100m |
|---|---|---|---|---|---|
| Salary income, medical expense deductions, etc. | ¥61,000+ | ¥92,000+ | ¥130,000+ | ¥180,000+ | ¥270,000+ |
| Salary, RSUs and stock options | ¥92,000+ | ¥180,000+ | ¥270,000+ | ¥360,000+ | ¥460,000+ |
| Business or rental income — standard return, books completed | ¥92,000+ | ¥130,000+ | ¥180,000+ | ¥240,000+ | ¥300,000+ |
| Business or rental income — including bookkeeping | ¥180,000+ | ¥270,000+ | ¥360,000+ | ¥490,000+ | ¥610,000+ |
Salary bands use salary and applicable vested stock compensation; business and rental bands use business turnover or annual rent receipts. Complete records should normally be supplied by 15 February. Late or complex cases and existing-client arrangements require a separate, explicit agreement.
Standalone year-end payroll adjustment
| Service | Base fee, up to 2 employees | Each employee from the third |
|---|---|---|
| Year-end payroll adjustment — companies | ¥16,000 | ¥4,200 |
| Sole-proprietor payroll adjustment / special withholding-tax payment schedule | ¥15,000 | ¥3,800 |
All annual closing packages already include one employee, so the base fees below are not added. Additional employees under a package are agreed separately; the standalone third-employee rate is not applied automatically.
Individual add-ons
| Service | Fee, excluding tax | Unit | Scope |
|---|---|---|---|
| Shares and dividends — designated accounts | ¥23,000+ | tax year | Based on additional income and the account arrangements. |
| Shares and dividends — general or overseas accounts | ¥46,000+ | tax year | Includes agreed currency conversion and foreign-tax-credit work. |
| Cryptoassets / precious metals — totals supplied | ¥38,000+ | tax year | The client provides a transaction summary that can be reconciled. |
| Cryptoassets / precious metals — including compilation | ¥77,000+ | tax year | Includes compilation of the agreed transaction history. |
| Individual consumption-tax return — simplified / 20% special rule | ¥38,000+ | tax year | Subject to the applicable tax year and eligibility. |
| Individual consumption-tax return — standard method | ¥77,000+ | tax year | An individual return under the standard calculation method. |
| Unlisted-share valuation | ¥77,000+ | matter | Scope depends on the assets and valuation purpose. |
| Property valuation for tax purposes | ¥77,000+ | matter | A tax valuation, not a real-estate appraisal. |
| Non-permanent-resident filing supplement | ¥23,000 | tax year | A Japanese tax-law classification, not determined by visa or nationality alone. |
| Capital-gains return for property and other assets | Formula ① | engagement | Formula ① below, based on the actual transfer value. |
| Gift-tax return | Formula ① | engagement | Formula ① below, based on the actual gift value. |
| Assets-and-liabilities / overseas-assets statements | ¥23,000 / 38,000 | tax year | One statement / both statements. No duplicate charge. |
M&A
| Service | Fee, excluding tax | Unit | Scope |
|---|---|---|---|
| Indicative M&A valuation | ¥230,000+ | engagement | An initial transaction assessment. |
| M&A tax due diligence | ¥300,000+ | engagement | Tax due diligence. |
| M&A financial due diligence | ¥460,000+ | engagement | Financial due diligence. |
| M&A legal due diligence | ¥770,000+ | engagement | Legal due diligence. |
| Definitive M&A agreement | ¥150,000–300,000 | engagement | Starting fee range; the final engagement scope is confirmed first. |
Success fee: marginal rates on the equity transfer consideration
| Portion of equity transfer consideration | Rate |
|---|---|
| First ¥500 million | 3.85% |
| Over ¥500m to ¥1bn | 3.08% |
| Over ¥1bn to ¥5bn | 2.31% |
| Over ¥5bn to ¥10bn | 1.54% |
| Above ¥10 billion | 0.77% |
Minimum fee: ¥3,850,000, excluding tax. Use the higher of the summed marginal fees and the minimum, then round the final total down once to a ¥10,000 increment. Do not round individual bands. The basis is the actual equity transfer consideration, not company turnover. Consumption tax is additional.
| Example equity transfer consideration | Success fee, excluding tax |
|---|---|
| ¥100,000,000 | ¥3,850,000 |
| ¥300,000,000 | ¥11,550,000 |
| ¥800,000,000 | ¥28,490,000 |
Charged when the engagement's agreed completion conditions are met. An FA charges its engaging party. Where an intermediary charges both sides, those fees are disclosed in advance. No unclear duplicate billing with separately commissioned work.
Employment procedures
Fees depend on the actual procedure, people and filing count. Regulated work is handled by the appropriately qualified professional. Change procedures are not assigned a fixed fee until the specific type is confirmed. Complex or additional work is agreed separately; included work is not billed twice.
Establishment, enrolment and changes
| Service | Fee, excluding tax | Unit | Scope |
|---|---|---|---|
| Health insurance / pension enrolment or termination | ¥4,400 | filing | A standard standalone filing. |
| Health-insurance dependent changes | ¥4,400 | filing | A standard standalone filing. |
| Employment-insurance enrolment / termination, without separation notice | ¥4,400 | filing | A standard standalone filing. |
| Employment-insurance termination with separation notice | ¥7,700 | filing | A standard standalone filing. |
| New employer health-insurance / pension registration | ¥16,500+ | filing | Starting fee, subject to workload. |
| Closure of an employer health-insurance / pension registration | ¥11,000 | filing | A standard standalone filing. |
| Changes or corrections to establishment information | Quoted individually | filing | Quoted after the specific procedure is confirmed. |
| Labour-insurance registration / estimated premium return | ¥16,500+ | filing | Starting fee, subject to workload. |
| Labour-insurance name or address changes | Quoted individually | filing | Quoted after the specific procedure is confirmed. |
| Final labour-insurance premium return | ¥16,500+ | filing | Starting fee, subject to workload. |
| Employment-insurance establishment registration / closure | ¥16,500 / 11,000 | filing | Registration / closure, according to the actual procedure. |
| Other employer or establishment changes | Quoted individually | filing | Quoted after the specific procedure is confirmed. |
Remuneration, leave and benefits
| Service | Fee, excluding tax | Unit | Scope |
|---|---|---|---|
| Bonus-payment notification | ¥4,400 | person | A standard standalone filing. |
| Monthly remuneration changes, including employees aged 70+ | ¥4,400 | person | A standard standalone filing. |
| Annual standard-remuneration assessment filing | ¥16,500+ | filing | Starting fee, subject to workload. |
| Maternity or childcare leave registration | ¥4,400 | filing | A standard standalone filing. |
| Childbirth lump-sum benefit / maternity allowance application | ¥4,400 | filing | A standard standalone filing. |
| Childcare-leave benefit — initial application | ¥8,250 | filing | A standard standalone filing. |
| Childcare-leave benefit — subsequent applications | ¥4,400 | filing | A standard standalone filing. |
| End of childcare leave / related remuneration change | ¥4,400 | filing | A standard standalone filing. |
| Childcare-period standard-remuneration exception | ¥4,400 | filing | A standard standalone filing. |
| Payroll ledger / withholding-slip preparation | ¥4,400+ | filing | Starting fee, subject to workload. |
Questions
Does ¥150,000 include ongoing monthly support?
No. It is the first-band annual closing package, including the year's accounting preparation needed for that return. Ongoing monthly support is a separate, optional engagement.
Is consumption tax included?
No. All displayed fees exclude consumption tax, which is added separately.
How is a company's fee band determined?
Use the higher of annual turnover and annual expenditure. ¥500 million or more and unusual engagements are individually quoted.
Will included work be charged again?
No. Additional employees, documents or hours outside the agreement are scoped and priced in advance, without duplicating included work.
Does AI independently file my tax returns?
No. AI supports preparation; final tax judgment and filing belong to your formally engaged tax accountant.
Discuss fees and scope
Tax work is handled by the engaged Japanese tax accountant; employment and social-insurance work by the relevant qualified professional.
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