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For more than 30 years, Kumade Tax Corporation has supported the tax and accounting 
needs of businesses and individuals across Japan. Today, we are also putting effort into a new 
focus: supporting foreign residents and foreign-affiliated businesses in Japan.

Before joining Kumade Tax Corporation, I worked at PwC Tax Japan for about six years. 
There, I handled tax consulting and filings for the Japanese subsidiaries and branches of 
foreign-affiliated companies. I became a Representative Partner at Kumade Tax Corporation 
in July 2026.

During my university years, I studied in India for one year. I faced language and cultural 
barriers many times during that year, and people there helped me get through it. Today,
many foreign people doing business in Japan are in a similar position to the one I was in back 
then. This experience is the reason I do this work. As a tax accountant, I want to support 
people who are building a business here, the same way people supported me back then in 
India.
We also have a partner with more than ten years of experience at Deloitte Touche Tohmatsu 
LLC. By adding this Big 4-level expertise to what Kumade Tax Corporation has built over 30 
years, we want to support foreign people doing business in Japan with the same care we give 
all of our clients.

Kohei Saruki
Representative Partner, Kumade Tax Corporation

Tax and accounting in Japan can be difficult to navigate on your own. A trusted partner makes it far more manageable.

The main reasons are language differences, and the fact that many 
decisions require specialized judgment — for example, 
determining tax residency status. This is why expert support is 
important at every stage, from your first filing to ongoing advisory 
work.

01 Tax residency status for individuals, and permanent 
establishment risk for companies, must be judged case by case.
There is no simple checklist.

02 Opening a corporate bank account, registering an address, and 
filing initial notifications all follow Japan-specific procedures. 
Little English documentation is available for these steps.

03 Parent companies overseas still need clear and timely reports in 
English, even though the local entity operates in Japanese.

04 The Japanese tax office usually communicates in Japanese 
only. This means good representation is just as important as 
good advice.

TKC National Federation is a nationwide network of Japanese accounting and tax firms. 
Member firms share a common, strict system for monthly bookkeeping, financial reporting, and 
tax filing. Kumade Tax Corporation is a member of this network, and the results show clearly in 
the numbers. According to Japan's National Tax Agency, only 36.5% of Japanese companies 
reported a taxable profit in FY2024. Among clients of TKC member firms, the number reaches 
57.0%. Our own clients' surplus ratio is significantly higher still.

TKC Member Firms' Clients      National Tax Agency Average

Source: National Tax Agency, "Overview of Corporate Tax Filing Results" （annual）; TKC National Federation published data （companies using the FX series and Continuous MAS system with the Document Attachment System applied）.

01 We review your accounts on-site every month. This helps us notice changes in profit or cash flow 
early, so we can make adjustments well before your fiscal year-end.

02 We routinely use Japan's Document Attachment System, which records the details of our review 
when we prepare your tax return. This often allows a tax audit to be waived.

03 We compare your results with more than 260,000 companies across Japan. This turns guesswork 
into clear numbers you can use.

Kohei Saruki

Representative Partner

Mikihiko Kumade

Representative Partner

Anna Kumade

Partner

Tsuyako Kumade

Partner

Company Incorporation

We coordinate incorporation 
and initial registration with our 
affiliated administrative 
scrivener office and a trusted 
judicial scrivener （shiho shoshi）. 
This means your company setup 
and tax onboarding move 
together, instead of through 
separate providers.

Tax Audit Representation

We represent and accompany 
clients during tax audits (zeimu 
chōsa) conducted by the 
Japanese tax office. These 
audits are conducted entirely in 
Japanese. This is why having a 
tax accountant who can support 
you in both Japanese and 
English makes a real difference.

Statutory Audit 
Coordination

If your company is large enough 
to require a statutory audit, we 
work directly with your audit 
firm on tax-related matters. 
Anna brings her own experience 
as a practicing auditor to this 
work.

Remote & Nationwide 
Support

We work with clients online, 
using video calls, cloud 
document sharing, and digital 
signatures. Location is never a 
barrier. Wherever you are based, 
in Japan or overseas, we 
support your business in the 
same way.

OPTION 1

Monthly Advisory

This is an ongoing relationship. It includes monthly bookkeeping 
review, tax-saving advice, and year-round access to your advisor,
in addition to filings. It is a good fit once your business is 
established in Japan.

OPTION 2

Spot / Filing-Only

This is a single engagement, such as a corporate tax return, an 
individual filing, or a one-time consultation. It is a practical way to 
start if you would like to see how we work before committing to an 
ongoing relationship.

01

Onboarding & Notifications

We confirm your company's filing 
obligations and submit any initial 
notifications needed, so you are 
compliant from day one.

02

Monthly Bookkeeping & 

Advisory

We review your accounts regularly, 
provide reporting in English, and let 
you know early if anything needs 
attention.

03

Fiscal Year-End Closing & 

Filing

We close your books, prepare your 
corporate, consumption, and （if 
relevant） individual tax returns, and 
file them on your behalf.

04

Post-Filing Review & Planning

We review the year's results with you 
and begin early planning for tax-
saving measures and any changes for 
the next fiscal year.

Q Do I need to speak Japanese to work with you?

No. We have worked directly with foreign-affiliated companies, and we can advise, 
communicate, and report to you in English. The filings themselves must be 
submitted in Japanese, as required by law. We handle this as part of our service.

Q We already have an accountant in our home country. Do we still need a Japanese tax accountant?

Tax systems are very different between Japan and other countries. Your home-
country accountant is unlikely to be familiar with Japanese filing requirements. We 
recommend working with a tax accountant licensed in Japan, for accuracy and 
peace of mind. We are happy to coordinate directly with your home-country 
accountant or your parent company's finance team.

Q Can you support us before we have a registered entity in Japan?

Yes. We regularly advise foreign companies at the planning stage. This includes 
advice on entity structure, initial notifications, and what to expect, before 
incorporation is complete.

Q How is your fee structured?

Fees depend on the size of your entity, transaction volume, and scope of work — for 
example, monthly advisory versus filing only. We provide a clear estimate after an 
initial consultation, with no obligation.

Q We want to switch from our current Japanese tax accountant. Is that possible mid-year?

Yes, this is a common request. We will ask your current accountant for the prior 
filings and bookkeeping records needed for a smooth handover. Switching in the 
middle of a fiscal year is usually possible. Switching just before a filing deadline 
needs more coordination, so it is best to contact us early.

Q Is your team available during Japan's busy tax season?

Like most Japanese tax practices, we are busiest during individual income tax 
season （mid-February to mid-March） and around our clients' fiscal year-ends. With 4 
partners and a team of about 10 people, we keep enough capacity to take on new 
clients even during peak season. We will always be honest with you about realistic 
timelines.

Q What languages can you work in?

We currently provide advisory, communication, and reporting in Japanese and 
English. Our representative partner, Kohei Saruki, also lived in India for one year 
and can support clients in Hindi. Please let us know when you contact us.

GET STARTED

Tell us about your situation. 

We will help you find your next step in English.

Contact US

We can support clients remotely, both in Japan and overseas. Video calls and digital document 
exchange are our standard way of working.

Firm Overview