If you are a foreign business owner, investor, or professional working in Japan, navigating the Japanese tax system can feel overwhelming. One of the most important things to understand is who oversees tax compliance and who can legally assist you. This article provides a comprehensive overview of Japan’s tax accountant (税理士, zeirishi) system and the institutional framework surrounding it.
What Is a Zeirishi (Tax Accountant)?
In Japan, only licensed professionals known as zeirishi (税理士) are legally authorized to provide tax representation, prepare and file tax returns on behalf of clients, and give tax advice for compensation. This is fundamentally different from many other countries, where accountants, lawyers, or financial advisors may freely offer tax services.
The legal basis for this exclusive licensing system is the Tax Accountant Act (税理士法), originally enacted in 1951. The Act strictly prohibits unlicensed individuals or corporations from performing these services, ensuring a high standard of professional competence and ethical conduct throughout the profession.
The Japan Federation of Certified Public Tax Accountants’ Associations (日本税理士会連合会)
At the top of the professional self-regulatory structure sits the Japan Federation of Certified Public Tax Accountants’ Associations, commonly known by its Japanese abbreviation Nichizeiren (日税連). This is the national umbrella body to which all regional tax accountant associations are affiliated.
Nichizeiren performs several critical functions. It maintains the official National Registry of Tax Accountants (税理士名簿), which is the definitive record of all licensed practitioners in Japan. It establishes ethical codes and professional standards that govern the conduct of all zeirishi nationwide. It also engages with government ministries, the National Tax Agency, and the legislature on policy matters affecting the profession and tax administration. In addition, Nichizeiren develops continuing education programs and CPD requirements to keep practitioners current with the ever-evolving tax code.
Regional Tax Accountant Associations (税理士会)
Beneath Nichizeiren, Japan is divided into 15 regional tax accountant associations, each corresponding broadly to the jurisdiction of a Regional Taxation Bureau (see below). Examples include the Kinki Tax Accountants Association (近畿税理士会), which covers Osaka, Hyogo, Kyoto, and surrounding prefectures, and the Tokyo Tax Accountants Association (東京税理士会).
Every licensed zeirishi is legally required to become a member of the regional association covering the area where their office is located. Membership is not optional — it is a statutory obligation under the Tax Accountant Act. The regional associations manage member registrations, handle disciplinary proceedings at the regional level, and provide training and professional development programs tailored to local practitioners.
Branch Offices (支部)
Each regional association is further divided into branch offices (支部), organized by city or district. For practitioners in the Kobe area of the Kinki Tax Accountants Association, for example, there are multiple branches covering different parts of the region. Tax accountants in Amagasaki fall under the relevant Hyogo branch of the Kinki Tax Accountants Association.
Branches serve as the most immediate point of community and peer engagement for working practitioners. They organize study groups, local seminars, and networking events. They also play an important role in grassroots communication between the profession and local tax offices.
The National Tax Agency (国税庁, NTA)
The National Tax Agency (NTA) is a government agency under the Ministry of Finance (財務省). It is responsible for the overall administration of Japan’s national tax system, including income tax, corporation tax, consumption tax, inheritance tax, and gift tax.
The NTA develops tax administration policy and enforcement guidelines, publishes official interpretations of tax law (通達), and oversees the entire network of regional bureaus and local tax offices. It also administers the official tax accountant qualification examination (税理士試験), which is the primary route by which new practitioners enter the profession.
From a practical standpoint, the NTA’s published guidance — from commissioner’s directives (通達) to FAQs and sample calculation sheets — forms an essential part of the working materials that every tax accountant relies upon daily.
Regional Taxation Bureaus (国税局)
Between the NTA at the national level and local tax offices at the ground level, there are 11 Regional Taxation Bureaus (国税局) spread across Japan, plus the Okinawa Regional Taxation Office. These bureaus administer tax affairs for large corporations and high-income individuals, conduct large-scale tax audits and investigations, and coordinate the activities of the local tax offices within their jurisdiction.
The Kinki Regional Taxation Bureau (近畿国税局), headquartered in Osaka, oversees the Osaka, Hyogo, Kyoto, Nara, Shiga, and Wakayama areas. Practitioners and clients in the Amagasaki area interact with the Kinki Bureau primarily in connection with complex audit cases, appeals, or matters involving larger corporations. The bureau also houses specialized units handling corporate reorganizations, M&A transactions, and transfer pricing — areas of growing importance in modern tax practice.
Local Tax Offices (税務署)
The local tax office (税務署) is where the day-to-day reality of Japanese tax administration takes place. There are approximately 524 tax offices nationwide, each serving a defined geographic area.
For most individual taxpayers and small to medium-sized businesses, the local tax office is the primary point of contact with the national tax authorities. It is where individual income tax returns (確定申告) are filed during filing season, where consumption tax and withholding tax obligations are managed, and where routine tax audits are conducted. For tax accountants, the local tax office is a regular professional counterpart — the office where clients’ returns are submitted, where queries are resolved, and where the written opinion attachment system (書面添付制度) operates in practice.
The local tax office for Amagasaki businesses and residents is the Amagasaki Tax Office (尼崎税務署), which falls under the jurisdiction of the Kinki Regional Taxation Bureau.
How These Institutions Work Together
Understanding the relationship among these bodies helps clarify how the system functions as a whole.
The NTA sets national policy and administers the licensing exam. Nichizeiren and the regional associations self-regulate the profession — registering practitioners, enforcing ethics, and providing professional development. Regional Taxation Bureaus handle complex cases and coordinate regional enforcement. Local tax offices deal with routine filings, audits, and day-to-day tax administration for most businesses and individuals.
A licensed zeirishi sits at the intersection of all of these: registered with Nichizeiren through their regional association, filing on behalf of clients at the local tax office, engaging with the Regional Bureau on complex matters, and relying on NTA guidance to interpret the law.
Why This Matters for Clients
For businesses and individuals in Japan, understanding this framework has a practical benefit: it explains why working with a licensed zeirishi is not merely convenient but legally significant. A qualified tax accountant is a regulated professional operating within a structured system of oversight, ethical obligation, and continuing education. The written opinion attachment system (書面添付制度), in particular, allows a tax accountant to formally attach their professional opinion to a client’s tax return — a mechanism that can reduce the likelihood of a direct audit interview and signals the quality and reliability of the filing.
Matsuno Shigeru Tax Accounting Corporation is located one minute from Hanshin Amagasaki Station and has been serving corporate and individual clients in the Amagasaki area for over 30 years. We provide a full range of services from bookkeeping and tax return preparation to advanced advisory work in corporate reorganization, M&A, and inheritance tax planning. Please feel free to contact us for an initial consultation.
📍 Amagasaki Daiichi Building 7F, 24 Misonochō, Amagasaki, Hyogo 660-0861 📞 06-6419-5140
