Reference
Consultation with specialists on accounting and tax support
Certified public accountants and tax accountants are specialists providing accounting and tax support to companies operating in Japan. Both are qualification recognized by law, and only persons with these qualifications may engage in legally stipulated monopoly businesses. Certified public accountants enjoy a monopoly on the performance of audits under the Certified Public Accountant Law, while tax accountants have a monopoly on tax agent services, preparation of tax documentation and tax consultations under the Certified Tax Accountant Law. In addition to their respective monopoly businesses, both provide multi-faceted services such as accounting and business consulting.
Section3: Table of Contents
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3.1
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3.2
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3.3
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3.4
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3.5
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3.6
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3.7
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3.8
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3.9
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3.10
Section3：Documents businesses are required to submit to authorities
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Section3 （Section1) |
Documents | Where documents are listed within the URL | The competent authorities and relevant web pages |
|---|---|---|---|
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3.3.1 (1.6) |
Notification of Incorporation of a Company
|
See Guidelines 1. Notification of corporation establishment |
National Tax Agency
|
|
3.3.1 (1.6) |
Notification of Incorporation / Establishment of corporation (for submission to Tokyo Metropolitan when establishing an office in Tokyo)
|
See "1.Notification of Incorporation (example form)" under the "Duties" headline. |
Tokyo Metropolitan Government Bureau of taxation（English）
|
|
3.3.1 (1.6) |
Notification about Becoming Foreign Ordinary Corporation
|
See Guidelines 2. Notification about Becoming Foreign Ordinary Corporation |
National Tax Agency
|
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3.3.10(3) (1.6) |
Application for Blue Form Return
|
See Guidelines 6. Application form for Approval of Filing Blue Return |
National Tax Agency
|
|
3.4.2 (1.6) |
Notification of Establishment / Relocation / Discontinuance of Salary Paying Office etc.
|
See Guidelines 10. Notification of Establishment/ Relocation/Closure of a Salary-paying office |
National Tax Agency
|
|
3.3.10(1) (1.6) |
Application for Special Provision for Extension of the Due Date for Filing a Final Tax Return
|
See Guidelines 5. Application for Special Provision for Extension of the Due Date for Filing a Final Return Form |
National Tax Agency
|
|
3.4.1 (1.6) |
Application for Approval Made in Relation to the Special Provision for Due Dates for Withholding Income Tax
|
See Guidelines 11. Application for Approval Made in Relation to the Special Provision for Due Dates for Withholding Income Tax |
National Tax Agency
|
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3.3.10(1) (1.6) |
Notification/Application for Extension of Time to File Tax Statement (for submission to Tokyo Metropolitan)
|
See "2.Notification/Application for Extension of Time to File Tax Statement (example form)" under the "Duties" headline. |
Tokyo Metropolitan Government Bureau of taxation（English）
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Materials listed as ‘Reference’ contain samples of documents regarding registration, visa, taxation, personnel and labor matters that are necessary when a foreign company establishes a corporation or other entity in Japan. These documents are not published by competent authorities and therefore are not official. For those who are going through the official procedures, please obtain the latest official documents from the competent authorities and related bodies or consult a person who specializes in advising on such information and procedures.
The information contained in this documents should be used at the reader’s independent discretion. While JETRO makes every effort to ensure the accuracy of the information it provides, no responsibility is accepted by JETRO for any loss or damage incurred as a result of actions based on the information provided in these documents or provided by the external links listed on these pages.
