北海道税理士会

CPTA’s Services

■Tax Representation

Serving as an agent, or deputy, for taxpayers in the filing of their returns and other documents to the tax authorities, and filing claims or appeals in response to examinations or dispositions conducted by the authorities.

■Preparation of Tax Documents

Preparing for clients tax-related documents to be filed with the tax authorities, based on tax-related laws and ordinances, such as tax returns, application forms, invoices, applications for administrative protest, etc., as well as documents for submission to tax authorities as provided in Ministry of Finance ordinances.

■Tax Consultation

Consultation services for computing tax base, etc. regarding returns to be filed with tax authorities, claims or appeals to the authorities, preparation of tax-related documents such as returns, etc.

■Accounting Services

Preparing financial statements , book keeping and other accounting service , related to CPTA’s services.

■Assistance in Tax Litigations

For tax litigations, appearing in court together with the plaintiff’s attorney to make statements.

■Social Contribution

CPTA hold free tax consultations on “the CPTA anniversary (February 23rd)”, “Tax Week” (November 11th - 17th) and on other scheduled days.
CPTA also contributes to take part in the external auditor system for local governments, the system of civil conciliation, the mediation system through the family court and the adult guardianship system, and by having tax education classes for taxpayers.

■Into the New Period

Through the amendment of recent laws, the word “CPTA” was clearly defined in Commercial Law as a Professional Assessor of Property, and as a certified person for external auditors in Local Autonomy Law.
CPTA will meet the challenges of this new period so as to best help you in any situation.

■Tax Professional Corporations

The system of Tax Accounting Corporation was brought at April 1st, 2002. The purpose of A Tax Accounting Corporation is to provide CPTA’s services systematically.

■Tax Service Fees

In amendments CPTA Act as of April 1st in 2002, the fee under CPTA Act for CPTA’s services was abolished.
From this time, CPTA and Tax Accounting Corporations are free to set their own fees for services rendered, and claim payment from their clients based on self-responsibilities and a duty to explain.
In case of asking tax service to CPTA , it is strongly recommended that you obtain a written agreement in regards to the range of your request and the fee amount.

■Request for appointment of CPTA as External Auditor

HCPTAA requests local governments to appoint of CPTA as external auditor in local governments.
In recent years, audit function of local government is demanded to carry out adequate audit ,while interest from local residents has focused on the improvement of the local administration system and the management of balanced budgets, in response to the decentralization. Since May, 1997, the external auditor’s system in local governments has been in operation, and CPTA has become certified as an external auditor.
As experts in matters of taxation, CPTA has a strong interest in the proper realization of tax payment liabilities, the use of tax, and the way that government finance is utilized.
And it would be due to the nature of a CPTA’s occupation.
HCPTAA recognizes CPTA is appropriate to an external auditor.
Therefore HCPTAA holds various seminars to improve its expertise.,as well as requesting local governments in Hokkaido to appoint of CPTA as external auditor.

■Adult Guardianship System

Under a Japanese aging society and the needs of welfare for the disabled, the adult guardianship system was changed to protect those who don’t have the ability to make their own decisions, such as aged people with dementia, or people with mental disabilities.
This system is designed to protect the rights and property of aged people and adults who cannot make decision by themselves.
CPTA has become a major pillar as a tax specialist. CPTA also support the newly founded “Optional Guardian System”. Please ask CPTA your financial needs.

HCPTAA conducts “The Adult Guardians Training Seminar” for CPTA to train the next generation of pillars for this system.