Types of financial and legal professionals in Japan
Tax accountant, labor/social-security attorney, judicial scrivener, administrative scrivener, lawyer, and planner.
Japan’s professions have distinct, non-interchangeable scopes: a tax accountant (税理士) gives regulated tax advice; a 社労士 handles labor/social insurance; a 司法書士 handles registrations; a 行政書士 handles administrative filings; a lawyer handles disputes; and a US CPA/EA handles US obligations.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- 税理士 (tax accountant): regulated tax advice and representation.
- 社会保険労務士: employment and social-insurance matters.
- 司法書士: many registrations; 行政書士: specified administrative filings.
- Lawyer: legal disputes; US CPA/EA/attorney: US obligations.
Who does what
A licensed tax accountant (税理士) is the only professional who can provide regulated tax advice and represent you before the tax authorities. A labor and social-security attorney (社会保険労務士) handles employment and social-insurance matters; a judicial scrivener (司法書士) handles many registrations (including property title); an administrative scrivener (行政書士) handles specified administrative filings; and an attorney (弁護士) handles legal disputes. A financial planner advises on planning but is not a tax agent.
Coordinating and verifying
Because scopes are not interchangeable, a complex matter may need several professionals — for example, a property sale by a US person could involve a 税理士, a 司法書士 for registration, and a US CPA/EA. Bookkeepers, software support staff, and translators cannot perform regulated tax-accountant work. Always verify active registration and confirm scope, fees, language, and data handling before engaging.
Who this is for
- People choosing a professional
- Anyone with a multi-disciplinary matter
What this is not
- A specific professional recommendation
- Bookkeepers, planners, and translators cannot give regulated tax advice — only a 税理士 can.
Frequently asked questions
Do I need to file a tax return in Japan?
Many employees do not, because tax is settled by year-end adjustment (年末調整). You generally must file (確定申告) if you have side income over ¥200,000, two or more employers, self-employment income, sizeable investment or crypto gains, or you want to claim deductions like large medical costs or a first-year mortgage credit. Filing season is Feb 16 – Mar 15 via e-Tax. When unsure, check the NTA guidance or ask a 税理士.