What is a Certified Public Tax Accountant?

Professional Services

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.