>Tax return in Japan－Tax consulting

Fee of Consumption tax in Japan

Fee of tax accountant for filing corporate tax、Fee of tax accountant for filing income tax、fee of tax accountant for filing inheritance tax、as additional service other than basic service, customer can select the additional fee of tax accountant below

The list of the fee below is solely a sample, and we can serve you better if youconsult us

Fee for drawing up application form of Consumption tax in Japan

Base of yearly transction amount	Fee for drawing up application form of consumption tax（Including tax）
Less than 20 million yen	10,500 yen
Less than 30 million yen	15,750 yen
Less than 50 million yen	21,000 yen
Less than 70 million yen	26,750 yen
Less than 100 million yen	31,500 yen
Less than 200 million yen	36,750 yen
Less than 300 million yen	42,000 yen
Less than 400 million yen	47,750 yen
Less than 500 million yen	52,500 yen
Less than 600 million yen	57,250 yen
Less than 700 million yen	63,000 yen
Less than 1000 million yen	68,250 yen
Less than 2000 million yen	73,500 yen
Less than 3000 million yen	84,000 yen
Less than 4000 million yen	89,250 yen
Less than 5000 million yen	94,500 yen
Less than 7000 million yen	105,500 yen
More than 7000 million yen	Calculate upon consultation separately

（Including tax）

(Note)

Yearly transaction amount is 2.5 times for 5th type of business(service industry)
Yearly transaction amount is twice for 4th type of business (food and drink service)
Yearly transaction amount is 1.5 times for 3rd type of business (manufacturing industry)
Follow the above list for 2nd type of business (retail industry)
Yearly transaction amount is 0.7 times for 1st type of business (wholesale business)
Yearly transaction amount is 0.6 times for CVS and franchise store
If the settlement period is less than 1 year, the yearly transaction amount is calculated by multiplying 12 after dividing the number of month of the period

Fee of year-end adjustment

number of employee	fee（Including tax）
less than 3	3,150 yen
less than 5	5,250 yen
less than 10	10,500 yen
less than 15	15,750 yen
less than 20	21,000 yen
less than 25	26,250 yen
less than 30	31,500 yen
by 5 increment	add 5,000 yen

（Including tax）

(Note)

Add above amount to 10,500 yen of the fee for drawing up a list of total Fee for drawing up an application form of depreciable asset tax

Fee for drawing up an application form of depreciable asset tax

Fixed asset price	fee（Including tax）
Less than 5 million yen	5,250 yen
Less than 10 million yen	10,500 yen
Less than 30 million yen	15,750 yen
Less than 50 million yen	21,000 yen
Less than 100 million yen	26,250 yen
Less than 150 million yen	42,000 yen
By 50 million yen increment	Add 10,000 yen

（Including tax）

(Note)

If there are several offices, we handle them individually per office
If the depreciable asset is high price or few, please consult us. We will lower the fee

Fee for drawing up application form of gift tax

Total of gift	fee （Including tax）
gift solely by cash	10,500 yen
Gift necessary for assessing asset	31,500 yen

（Including tax）

(Note)

When calculation for assessment of the asset is remarkably complicated, we add accordingly

fee for witnessing the research

base fee for fee of witnessing the research（Including tax）
（number of days for research×21,000 yen for daily allowance）＋（number of year for correction×10,500 yen for fee for drawing up of filing the correction）

（Including tax）

(Note)

Free of charge for those who have consultation contract with us

Fee for drawing up a statement of stock valuation

Fee for drawing up a statement of stock valuation（Including tax）
21,000 yen

（Including tax）

(Note)

We add accordingly for a corporation where assessment of the asset is remarkably complicated

List of fee for tax accountant consultation for individual

We provide each substitution and consultation of tax including fee for filing income and consumption tax as well as fee for witnessing research, year-end adjustment and drawing up a list of total to individuals who run a business and contract for consultation with us

Base of yearly transction amount	Monthly fee (（Including tax）)
Less than 10 million yen	5,250 yen
Less than 20 million yen	8,400 yen
Less than 30 million yen	10,500 yen
Less than 40 million yen	12,600 yen
Less than 50 million yen	14,700 yen
Less than 60 million yen	16,800 yen
Less than 70 million yen	18,900 yen
Less than 80 million yen	21,000 yen
Less than 90 million yen	23,100 yen
Less than 100 million yen	26,250 yen
Less than 200 million yen	31,500 yen
Less than 300 million yen	36,750 yen
Less than 400 million yen	42,000 yen
More than 400 million yen	Calculated upon consultation separately

（Including tax）

（Note）

Yearly transaction amount is 3 times for medicine (doctor and dentist)
Yearly transaction amount is 2.5 times for 5th type of business(service industry)
Yearly transaction amount is twice for 4th type of business (food and drink service)
Yearly transaction amount is 1.5 times for 3rd type of business (manufacturing industry)
Follow the above list for 2nd type of business (retail industry)
Yearly transaction amount is 0.7 times for 1st type of business (wholesale business)
Yearly transaction amount is 0.6 times for CVS and franchise store
If the settlement period is less than 1 year, the yearly transaction amount is calculated by multiplying 12 after dividing the number of month of the period

number of yearly journalizing	monthly fee（Including tax）
Less than 1000	5,250 yen
Less than 2000	10,500 yen
Less than 3000	15,750 yen
Less than 4000	21,000 yen
Less than 5000	26,250 yen
Less than 6000	31,500 yen
Less than 7000	36,750 yen
Less than 8000	42,000 yen
Less than 9000	47,250 yen
Less than 10000	52,500 yen
More than 10,000	Number of yearly journalizing × 5.25 yen