Koshida Accounting Office Fee Schedule
Ⅰ. Monthly Retainer Fee, Fee for Closing The Books, and Tax Filing Fee to Corporations
| Annual sales of your company | Monthly fee | Fee for closing the books, and tax filing fee |
|---|---|---|
| Up to 10 million yen | 30,000 yen | Included in the above |
| Up to 30 million yen | 35,000 yen | Same as above |
| Up to 50 million yen | 40,000 yen | Same as above |
| Up to 100 million yen | 50,000 yen | Same as above |
| Up to 300 million yen | 60,000 yen | Charged according to the situation |
| Over 300 million yen | We will provide an individual estimate. | Charged according to the situation |
- Proper monthly bookkeeping, closing the books, and preparing tax filings are the basic services.
- We calculate the annual fee based on the sales table for the year.
- Then, we charge a monthly fee by dividing the annual fee by 12. Tax filings are typically conducted two months after the fiscal year-end.
However, we also take into consideration factors such as the amount of invested capital, the number of employees, and the number of business locations. - Thus, we begin invoicing the monthly fee from the third month after the start of the fiscal year, following the tax filing month, and request payment within the same month.
★Fees for Sole Proprietors
For “Ⅰ. Monthly advisory fee, year-end settlement fee, and tax filing compensation to corporations” the amount will be 80% of the listed price. All other fees remain as mentioned above.
【The Contents of Monthly Adviser Service】
- Providing a bookkeeping tool (Excel) and its lecture
- Introducing an efficient bookkeeping system
- Providing monthly comparative trial balance sheets and meetings
- Simulating annual financial results and tax estimates
- Ongoing consultation on tax, accounting, and management matters
- Advice on tax savings and audit measures
- Simple planning formulation
- Simple funding support and bank measures
- *Additional fees will apply if you require fully translated financial statements and tax filing documents.
- *If you input into accounting software, we offer a 10% discount from the above amount.
- *After the second year, if we do not hold monthly meetings, we offer a 15% discount on the above amount.
- *This service does not include consultation on inheritance taxes.
【Handling Tax Audits】
For services such as attending tax audits, we will charge an additional fee of 10,000 yen per hour, separate from the regular advisory fee.
If additional tax payments arise due to errors or oversights solely on our part, our office will cover any related penalty fees, within the scope of fees received for two years.
However, apart from the aforementioned situation, clients are generally required to pay both the primary taxes and any penalties. This is because primary taxes are inherently necessary payments.
【If You Engage Us for Advisory Services Immediately After Establishing Your Corporation】
Clients who engage our advisory services immediately after corporation’s establishment can entrust us with the submission of the following documents:
- ・Business start-up registration (to the tax office, prefecture, and city)
- ・Blue Tax Return application (to the tax office; the same applies below)
- ・Salary payment office registration
- ・Application for special treatment regarding withholding tax
- *The same applies to sole proprietors.
II．Bookkeeping Representation Service (Data Input for Accounting)
| Number of Journal Entries | Fee |
|---|---|
| Basic Price (Includes up to 50 monthly journal entries) | 5,000 yen per month |
| Additional charge per journal entry | 60 yen |
*Additional fees will apply if you require bookkeeping in English.
III. Year-end Tax Adjustments
| For whom | Fee |
|---|---|
| For the president only | Included in the advisory fee |
| For other members | 3,000 yen annually per person. |
【Annual Tax and Accounting Schedule with Examples of Our Services】
For companies with a fiscal year-end in March:
Filing depreciation tax *3Prepare and submit depreciation asset data| Month & Day | Tax-Related Matters | Our Office’s Services |
|---|---|---|
| 1 April: Start of fiscal year | ||
| 10 July | “Due date for withholding tax payment (for January to June) *1″ |
Calculate withholding taxes and notify the payment amount |
| December | Year-end tax adjustment | Calculate and provide year-end withholding tax statements |
| 20 January | “Due date for withholding tax payment (for July to December) *1″ |
Calculate withholding taxes and notify the payment amount |
| 31 January | Submission of statutory reports *2 | Prepare and submit statutory report data to tax authorities |
| 31 March: End of fiscal year | ||
| 31 May | Deadline for corporate and consumption tax filings | Complete financial close and prepare & submit tax documents. |
- *1 Business entities with fewer than ten employees (including directors) may qualify for a special provision to pay withholding taxes semi-annually by applying. Ordinarily, the payment deadline is the 10th of the following month after withholding.
- *2 You are required to submit payment information for the calendar year regarding salaries, director’s compensation, professional fees, and rents to the tax office.
- *3 Depreciation tax: You are required to pay a 1.4% depreciation tax to city governments, calculated based on the remaining balance after the depreciation of assets as of January 1. However, if the total book value of the assets is 2,900,000 yen or less, you are exempted. Furthermore, buildings and land are subject to property tax, while cars are subject to vehicle tax, hence they are not included.
- *For a sole proprietor without any employees, withholding income tax and year-end tax adjustments are not required. For a sole proprietor, filing a tax return is based on the calendar year.