第三章：稅收制度
參考
向專業人士諮詢有關會計、稅務方面的事宜
在日本有專職的註冊會計師、稅務師在會計和稅務領域為企業提供幫助。兩者都具備依法認可的資格，法律所規定的各項專營業務必須由擁有相應資格的人士從事。註冊會計師根據註冊會計師法專營審計業務，稅務師則根據稅務師法專營稅務代理、編寫稅務文件、提供稅務諮詢等業務。兩者除分別從事各自的專營業務以外還開展會計、經營諮詢等多方面的業務。
第三章：稅收制度
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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
- (參考)
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