Fee Information
General Fee Structure
To provide support tailored to our clients’ needs,we have established a transparent fee structure as outlined below.
1.Corporate Tax Advisory
Our corporate advisory services mainly include the following:
- Consultation on accounting and taxation via email or phone
- Regular meetings (monthly, every two months, or quarterly, depending on sales volume, etc.)
- Bookkeeping review (monthly, every two months, or quarterly, depending on sales volume, etc.)
- Responding to inquiries from tax authorities
- Checking for withholding tax obligations and assisting with payment procedures
- Proposals for general tax-saving strategies
The annual tax filing fee includes the following services:
- Preparation of corporate tax and local tax (inhabitant tax, business tax, etc.) returns
- Preparation of consumption tax return (The table below assumes one filing per year.)
- Electronic filing of the above tax returns
Please note that the fees shown below are for reference only and may vary depending on each client’s specific situation.
| Annual Sales | Monthly Advisory Fee (excluding tax) |
Annual Tax Filing Fee (excluding tax) |
Estimated Total Annual Cost (excluding tax) |
| Up to ¥10 million | ¥15,000 | ¥150,000 | ¥330,000 |
|---|---|---|---|
| Over ¥10 million – ¥30 million |
¥20,000 | ¥180,000 | ¥420,000 |
| Over ¥30 million – ¥50 million |
¥30,000 | ¥200,000 | ¥560,000 |
| Over ¥50 million – ¥100 million |
¥40,000 | ¥250,000 | ¥730,000 |
| Over ¥100 million – ¥300 million |
¥50,000 | ¥350,000 | ¥950,000 |
| Over ¥300 million – ¥500 million |
¥70,000 | ¥400,000 | ¥1,240,000 |
| Over ¥500 million | Quotation upon request | ||
*:Please note that accounting software fees and communication maintenance costs are to be borne separately by the client.
However, we offer free support for accounting software implementation for three months to assist with in-house bookkeeping.
2.Financing Support
Our firm provides comprehensive financing support — from start-up funding to loans for working capital and equipment investment — leveraging our expertise in taxation and accounting.
As a certified Management Innovation Support Organization by the Ministry of Economy, Trade and Industry (METI), we can also help clients access preferential interest rates for loans.
Examples of our support services include the following:
- Organizing and advising on the preparation of documents required for loan applications
- Introducing financial institutions (such as Japan Finance Corporation, regional banks, and credit unions)
- Assisting in the preparation of business plans and cash flow statements
- Providing guidance and preparation for loan interviews
| In the case of standalone financing support |
In the case of clients with an existing tax advisory contract |
| 5% of the loan amount (excluding tax) | 3% of the loan amount (excluding tax) |
*:A minimum fee of ¥150,000 (excluding tax) applies.
3.Other Optional Fees
| Item | Fee (excl. tax) |
| Preparation of amended tax returns (per fiscal year) |
From ¥60,000 |
|---|---|
| Year-end adjustments and statutory reports | Basic fee from ¥40,000 |
| Depreciation asset tax return | From ¥10,000 |
| Business office tax return | From ¥30,000 |
| Tax consulting for special or one-off projects | From ¥20,000 per hour (time-charge basis) |
| Bookkeeping service | From ¥100 per journal entry |
| Others (e.g., business planning, preparation of business documents) |
Quotation upon request |
[Payment Method]
- Automatic bank transfer on the 28th of each month.
- Please note that the fees may vary depending on the condition of your records and any special characteristics of your business or transactions.
- If there are changes in your annual sales scale, fees will be reviewed as needed.
[Request to Clients]
- We do not handle the organization or attachment of receipts.
- Please manage your cash balance internally and report the monthly balance to us.
- Kindly submit your accounting documents by the designated deadline. Failure to meet the deadline may result in contract termination or late filing.
- If payment is overdue for three consecutive months, the contract will be terminated automatically.
Tax Audit Fee Structure
The tax audit fee structure consists of the following four components:
1.Basic Fee + 2.Attendance Fee + 3.Tax Return Preparation Fee + 4.Success Fee.
1.Basic Fee
| Item | Fee (excl. tax) |
| Preliminary Meeting …… 5 hours Document Review …… 5 hours Initial Audit Attendance …… 7 hours Post-Audit Meeting …… 2 hours Coordination with Tax Authorities …… 2 hours |
Tax Office Case: ¥200,000 Regional Tax Bureau Case: ¥500,000 Special Investigation Case: ¥700,000 |
|---|
2.Attendance Fee
| Item | Fee (excl. tax) |
| Audit Attendance …… 7 hours |
¥70,000 |
|---|---|
| Audit Attendance …… 3.5 hours |
¥35,000 |
- For special investigation cases, the monthly advisory fee starts from ¥150,000.
- Additional fees may apply depending on the number of days or personnel required.
3.TaxReturnPreparation Fee
| Item | Fee (excl. tax) |
| Individual Income Tax Return Preparation | ¥100,000 × number of years under review |
|---|---|
| Individual Consumption Tax Return Preparation | ¥50,000 × number of years under review |
| Corporate Tax Return Preparation | ¥150,000 × number of years under review |
| Corporate Consumption Tax Return Preparation | ¥100,000 × number of years under review |
| Bookkeeping Service Fee |
¥100 × number of journal entries |
- For special investigation cases, the monthly advisory fee starts from ¥150,000.
- Additional per diem charges may apply depending on the number of days and personnel involved.
4.Success Fee
| Item | Fee (excl. tax) |
| Adjustment between the Tax Office’s proposed additional tax and the final confirmed tax amount |
20% of the difference *:The basic fee applies to a single tax office audit case. Separate quotations will be provided for regional tax bureau cases or cases involving multiple business locations. |
|---|
- For special investigation cases, the monthly advisory fee starts from ¥150,000.
- Additional per diem charges may apply depending on the number of days and personnel involved.
5.Other Services
| Item | Fee (excl. tax) |
| Second Opinion | From ¥20,000 |
|---|---|
| Consultation Meeting | ¥20,000 / 60 minutes |
M&A Fee Structure
Our standard fee structure for M&A intermediary services and financial advisory (FA) services is as follows.
We offer flexible arrangements depending on the nature and scale of each transaction, so please feel free to contact us for further details.
For Companies Seeking Business Transfer or Succession
1. Timing of Fee Payment
When considering an M&A, many companies express concerns such as “We don’t know who to consult” or “It’s difficult to proceed if initial fees are required.”
To address these concerns, we offer a fee structure with no initial consultation fee and no retainer fee, allowing companies to engage with us confidently.
We provide the following preliminary support free of charge:
- Estimation of company value
- Identification and review of potential buyers
2. Fee Structure (For Intermediary Services)
1.Preliminary Agreement Fee
- 10% of the final success fee
- Maximum amount: ¥3,000,000
2.Success Fee
- The fee is calculated based on the transaction value of shares, businesses, or assets, in accordance with the Lehman formula below.
- The transaction value includes items such as retirement allowances, shareholder loans, dividends, and consideration for share buybacks associated with the transfer.
3.Transaction Value (Shares, Business, or Assets)
| Transaction Value (Shares, Business, or Assets) |
Fee Rate |
| Up to ¥500 million | 5% |
|---|---|
| Over ¥500 million – ¥1 billion |
4% |
| Over ¥1 billion – ¥5 billion |
3% |
| Over ¥5 billion – ¥10 billion |
2% |
| Over ¥10 billion | 1% |
*:Minimum fee: ¥10,000,000 (excluding tax).
However, this does not apply if our firm has served as the client’s tax advisor for over one year or if we are engaged in financial advisory (FA) services.
In some cases, major intermediary firms or those specializing in specific industries may be better suited for the transaction.
In such instances, we will introduce a trusted intermediary, and clients will follow the fee structure of the referred firm. Please rest assured that we never charge duplicate success fees.
We always maintain a neutral position and prioritize proposing the options that offer the highest likelihood of a successful transaction for our clients.
3. Financial Advisory (FA) Services
In the case of Financial Advisory (FA) services, the fee structure is generally the same as that of intermediary services.
However, since our objective is to maximize the seller’s enterprise value, we may conduct specialized processes or analyses tailored to the client’s needs.
In such cases, we propose a flexible fee structure based on the specific characteristics of each engagement.
4. About Fees
For intermediary services, our fee structure consists of a Preliminary Agreement Fee and a Success Fee.
The Preliminary Agreement Fee is set at 10% of the Success Fee, calculated based on the transaction value at the time of the basic agreement, with a maximum cap of ¥3,000,000.
This allows clients to keep costs reasonable until the M&A transaction is finalized.
The Success Fee is payable once the due diligence process has been completed and a mutually satisfactory M&A agreement has been formally executed.
The fee is determined based on the transaction value of shares, businesses, or assets, which includes:
Retirement allowances paid to directors
Loans from owners (including related parties)
Dividends or consideration for share buybacks executed as part of the transfer
For Companies Seeking Growth Through M&A (Acquiring Companies)
For acquiring companies, the fee structure is the same as that for sellers.
Please refer to the section above, “For Companies Seeking Business Transfer or Succession.”
If needed, we also provide customized support on a project basis, including:
- M&A strategy support (target selection, approach planning, etc.)
- Deal structure design
- Financial and tax due diligence
- Business valuation