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.
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.
For tax litigations, appearing in court together with the plaintiff’s
attorney to make statements.
The sphere of activities in which certified
public tax accountants engage is gradually expanding.
The expertise of certified public tax accountants in tax affairs
has been applied to the external audit of local administrations
since 1999.
Making use of their vast repertoire of experience in tax matters,
certified public tax accountants joined the Adult Guardianship
System in 2000 to protect the property of the socially weak.
The revised Commercial Law in 2002 newly introduced the system
of assessing property price, which entitled a certified public
tax accountant and its corporation to be included in such professional
assessors.
The new Companies Act, enforced in 2006 has stipulated the system
of "Kaikei-Sanyo" (Accounting Advisor) , who is as an
accounting expertise, expected to prepare financial documents
in collaboration with managing and executive officers of a company.
The Act qualifies only a certified public tax accountant and a
certified public accountant, and corporate entities of both professions
as an Accounting Advisor.
According to the revision of the Political Funds Control Law in
2007, all political bodies related to the Diet members are subject
to auditing performed by Registered Auditors specialized for political
funds. It also provides that only a certified public tax accountant,
an attorney at law and a certified public accountant are qualified
to be appointed as a Registered Auditor for political funds.
