Engagement
Tax Compliance Position Review
Independent look at corporate tax positions, deferred items, and supporting schedules that sit beside the audited accounts.
At a glance
- Pricing basis Fixed fee by entity complexity.
- Indicative fee From ¥320,000
- Typical duration One to two weeks for a single entity.
- Delivery Document-based with a remote or on-site closing meeting.
Who it is for
Companies whose tax returns are prepared in-house or by a separate firm and who want a second reading before filing season.
Result
A written note on positions that may need clarification, with references to the underlying schedules.
Scope
Review of temporary differences, uncertain positions, and reconciliation between book and taxable income.
Included
- Schedule walkthrough with tax preparer
- Cross-check to financial statement tax notes
- List of follow-up questions for filing
Not included
- Preparation or filing of tax returns
- Representation before tax authorities
Provider & process
Auditors familiar with Japanese corporate tax timing differences.
- Receipt of draft returns and workpapers
- Analytical review
- Discussion of open items
- Issuance of review note
Preparation
Draft return, deferred tax roll-forward, and permanent difference schedule.
Constraints
Advisory only; not a substitute for a tax agent’s filing responsibility.