Fees for Japan Tax Services

1. Basic facts

Use the free scope check and quote. No paid review is required for a standard quote.

2. Choose the work

Accept the scope, fee and terms before paid work starts. A written review is optional.

3. Confirm the total

Filing packages include their stated national tax representative work. Additional work is separately quoted.

Our fees reflect the services you need, the work involved, and the records available. They may also depend on the tax types, properties, ownership, local governments, filing history, deadlines, and whether a property sale is involved.

The figures below are standard-case fees for English service, including routine communication by email or secure online message. We confirm the scope, exclusions, required documents, and total fee in writing before work begins. These fees apply to new quotes; existing agreements and quotes remain subject to their agreed terms.

Leaving Japan with salary and foreign insurance income? See our departure-year filing package and total fees.

Standard Fees by Service

The fees listed above are shown with Japanese consumption tax at the standard rate. The amount in parentheses applies if your engagement is treated as export-exempt or outside the scope of Japanese consumption tax. We confirm the applicable treatment before the engagement begins.

The packages listed above include the stated filing and national tax representative work. We do not add another national tax representative fee for the same included work. Local tax notice handling, consumption tax returns, tax authority responses, refund receipt and onward transfer, and third-party costs are outside these standard fees. We confirm all services needed, the management start and end dates, and the total fee in writing before work begins.

Japan consumption tax filing for overseas companies

First year — JPY 553,000 before applicable Japanese consumption tax. Includes JPY 203,000 for the initial JCT assessment and setup, plus JPY 350,000 for annual filing and tax representative services. Renewal — JPY 350,000 per year before applicable Japanese consumption tax.

These fees assume one company, one direct sales channel, usable transaction records and one current annual return. See the JCT service page for the scope and exclusions.

If your company is required to make one interim JCT payment for the year based on the previous period’s final JCT liability, the annual service covers that payment when its deadline falls within the agreed service period. This applies in the first year and on renewal. We check the tax office notice, explain the amount and deadline in English, and review your proof of payment. Your company pays the tax directly.

For a first-year handover, we agree the covered payment and the records you must provide by an agreed date before work starts. Urgent or overdue matters and work to reconstruct prior filings are assessed and quoted separately.

We quote separately for interim returns based on a provisional closing of the books, voluntary interim returns and the full annual schedule of three or eleven interim payments. Prior-year returns, refund claims, tax audits, additional sales channels and substantial data cleanup are also separately quoted.

Optional corporate JCT written review and credit

A separate written review is optional. The standard professional fee is JPY 73,500, with complex reviews quoted from JPY 105,000, before any applicable Japanese consumption tax. We agree the scope and fee before the review begins. Standard cases can proceed from a free quote directly to the annual engagement.

The review provides a written assessment of the agreed Japan sales channels, possible JCT filing obligations, information gaps and next steps. It does not include preparing or filing returns, detailed tax calculations or tax office representation.

If the same company signs a first-year JCT engagement covering the reviewed matters within 90 calendar days after the written review is delivered, we credit the paid review fee, excluding consumption tax and expenses, against the JPY 203,000 initial assessment and setup fee, up to that amount. The credit applies once to that company’s first-year setup fee. The quote will show the credit and the remaining amount due.

Any review fee above JPY 203,000 and the work covered by that excess are agreed before the review begins. Unused credit has no cash value and cannot be transferred to another company or carried forward to renewal fees.

All JCT service fees on this page are stated before any applicable Japanese consumption tax. Your written quote will confirm the tax treatment, any tax on our fees and the total amount payable before paid work begins.

Leaving Japan: Salary and Foreign Insurance Filing Package

For an individual leaving Japan who needs a return for one tax year covering salary and withdrawals from one foreign life insurance contract. We assess the contract, payment and withdrawal records, and the analysis required before confirming whether the standard fee applies.

Basic package

JPY 231,000 including 10% consumption tax
JPY 210,000 before tax

Return preparation and filing, analysis of one foreign insurance contract, necessary national tax representative appointment and agreed notice handling for the specified period. Includes an initial assessment of your spouse's procedures and residence tax arrangements.

Total with optional refund handling

JPY 288,750 including 10% consumption tax
JPY 262,500 before tax

Basic package plus one national tax refund receipt, one onward transfer to your own overseas bank account, and a settlement statement, where available and agreed. The additional fee is JPY 57,750 including 10% consumption tax (JPY 52,500 before tax). Bank and currency conversion costs are separate.

Standard conditions: Organized records, one tax year and no unresolved prior-year filing issues. One insurance contract does not by itself guarantee the standard fee. Complex contract analysis, missing-record reconstruction, prior years, exit-tax work, or other income may require a different quote. Foreign tax advice and foreign filings are excluded.

The spouse and residence tax component covers the initial assessment only. Any spouse's return or representative appointment, additional local tax procedures, and local notice handling are scoped and quoted separately. We agree the national management start and end dates and termination arrangements before engagement; there is no additional annual national tax representative charge for the same included work.

A refund is not guaranteed. The optional fee applies only when you engage us for refund receipt and onward transfer; a refund alone does not trigger it. Availability, transfer arrangements, timing and costs are agreed before that work starts. Our professional fees are paid separately from the refund. We show both totals in the quote and confirm the applicable consumption tax treatment before engagement. A paid written review is not required for a standard quote.

Request a free scope check and quote.

Standard Conditions and Package Scope

The individual notice-handling and property packages above assume an individual with sole ownership where applicable, organized records, and no unresolved prior-year filing, tax audit, dunning or delinquency matter. Corporate JCT standard conditions are set out in the corporate JCT section above.

Rental package

One residential property, with records that can be compiled from property manager statements. National tax notice handling runs for one year.

Sale package

One property, complete acquisition agreements, settlement statements and related records, and more than 45 days before the filing deadline. Notice handling covers the period agreed for that sale.

Additional properties, co-ownership, inheritance, trust or company ownership, missing records, prior years, business or short-term rental use, and urgent deadlines require a separate quote. A sale deadline of 45 days or less is outside the standard case.

We agree management start and end dates before engagement. Necessary national tax representative setup is included in the standard sale package and does not by itself move a case into a higher fee category. Local notice handling is separately quoted, with the total shown before work starts.

Receipt of a tax refund and onward transfer to your own bank account are not included in standard fees. Availability, bank requirements, scope, timing, and any separate fee must be confirmed in writing before we agree to handle a refund. Do not assume this service is available until those arrangements are confirmed.

What Notice-Handling-Only Fees Do Not Include

The national or local notice-handling-only fee does not include:

• Japanese tax return preparation, tax calculations, or conclusions about filing obligations
• Responses to tax offices or local governments
• Rental income tax returns, property sale tax filing, prior-year filings, tax audits, or delinquency matters

The rental, sale and departure packages include the filing and calculations stated in their scope. These included services are not charged again as notice-handling add-ons. Other work is assessed and quoted separately.

Initial Written Case Review

The Initial Written Case Review is a paid written service provided by email or secure online message. It summarizes the facts provided, possible Japan-side procedures, required documents, service scope, exclusions, estimated fees, risks, deadlines, and matters that may need further support.

The standard fee is JPY 80,850 (JPY 73,500 plus consumption tax where applicable). If the matter needs a Complex Written Case Review, we confirm the fee, starting from JPY 115,500 (JPY 105,000 plus consumption tax where applicable), before the review begins.

The Free Eligibility Check includes a free scope check and quote based on basic, non-sensitive information. A paid written review is not required for a standard quote. Tax advice, detailed calculations, and document review are separate paid work agreed in advance.

If you engage us for one of the eligible notice-handling or rental-filing services listed below within 90 days after the written review is completed, we credit the full Initial Written Case Review or Complex Written Case Review fee actually paid against the first-year fee. Eligible annual services are national tax representative and notice handling, local fixed asset tax notice support, combined national and local tax notice handling, and annual rental income tax return filing, including the rental filing and national tax representative package. This credit does not apply to one-time property sale tax filing, even when that package includes tax representative work. Corporate JCT services follow the separate review-credit terms in the corporate JCT section.

The review does not include tax return preparation, detailed tax calculations, communication with tax authorities, filing tax representative notification forms, or unlimited follow-up questions.

See an illustrative written review: overseas rental owner

Before committing to further work, understand what needs attention, what to prepare, and what support we can offer. Your review sets out practical next steps based on the information you provide and the scope agreed with you.

Illustrative Example: An Overseas Owner of a Japanese Rental Property

This fictional, shortened example shows the type of written summary you may receive. It is not a client case or tax advice. We confirm whether an Initial or Complex Written Case Review applies, and its fee, before work begins.

Facts provided
You live outside Japan and solely own one rental property in Japan. You want help with the current tax year and receive statements from a property manager. No sale or unresolved earlier-year filing issue has been reported.

Procedures and timing to review
Japanese rental income tax filing and tax representative arrangements are separate items to address. The tax year, your residence and departure history, and any existing tax representative appointment are points to confirm when reviewing the applicable procedures and deadlines.

Preparation list
For the next stage, prepare rental statements, expense records, relevant acquisition documents, and details of any existing tax representative arrangement. Any gaps identified from the information supplied are listed with their effect on the proposed work.

Priorities and proposed scope
First, confirm the tax year and existing tax representative arrangement. Next, assemble the records for that year and resolve the identified gaps before return preparation. Proposed further work: the rental filing and national tax representative package for the agreed year and management period. If only filing is needed, that narrower scope is quoted separately. Additional years or missing records require reassessment. This further work requires its own engagement; a paid review does not itself include filing.

Start with a Free Eligibility Check. Share only basic, non-sensitive facts so we can check whether your circumstances may fit our service and explain the next step.

Payment Terms

Bank charges, international remittance fees, currency conversion costs, and payment processing fees are borne by the client. Payments must generally be made by the taxpayer or client receiving our services. Third-party payments are not accepted.

Before any service begins, we confirm the total fees, payment timing, service start timing, contract period, renewal, cancellation and refund conditions, additional fees, exclusions, and tax representative termination or change procedures in writing.

For service details, see Tax Representative in Japan for Non-Resident Property Owners, Japanese Income Tax Return for Non-Resident Rental Income, Capital Gains Tax Filing for Sale of Japanese Real Estate, and Fixed Asset Tax Support for Overseas Owners of Japanese Property.

This page provides general information only and is not tax, legal, or investment advice.

Submitting an inquiry does not create a client relationship.

See our Scope and Limitations for details.