When to hire a tax accountant
Residence uncertainty, cross-border income, consumption tax, property sales, inheritance, and notices.
Hire a licensed tax accountant (税理士) when your situation is fact-heavy or high-risk: uncertain residency, income or assets in more than one country, a first consumption-tax or invoice decision, a property sale, an inheritance or large gift, a tax notice or audit, late years, or missing records.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- Residency, treaty, or non-permanent-resident uncertainty.
- Income or assets in more than one country; foreign trusts/entities/pensions.
- A first consumption-tax or qualified-invoice decision; incorporation.
- A property sale, inheritance, large gift, tax notice, audit, or late years.
Clear escalation triggers
Get a 税理士 promptly when residence, domicile, non-permanent-resident status, or treaty residence is uncertain; when income or assets exist in more than one country; when a foreign company, trust, pension, or insurance wrapper is involved; when equity compensation spans countries; when you may face exit tax; when you own inherited or long-held property without complete cost records; when approaching consumption-tax registration or the invoice decision; or when paying family members or incorporating.
Notices, disputes, and missing records
Also escalate when there is an inheritance, substantial gift, business succession, or nonresident heir; when returns are late, records are incomplete, or income was omitted; when the NTA or a municipality has issued an inquiry, correction, audit notice, assessment, demand, or seizure warning; or when Japanese-language limits prevent you from understanding declarations signed under your name. Verify a practitioner is an actively registered 税理士 before engaging.
Who this is for
- Anyone with a complex or high-risk tax situation
- People facing notices or audits
What this is not
- Simple one-employer returns
- Only a licensed 税理士 can give regulated tax advice and represent you — verify active registration.
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.