Message from top management
Circumstances surrounding the businesses, coupled with the high-speed growth, are rapidly changing. We believe that, by responding to the change in these circumstances, the businesses will be able to maintain their growth speed and go forward to the higher stage. Our mission is that we, AKJ Partners, play an advisory and /or guiding role from the professional perspective. Following our management philosophy “Flexibility” and “Compliance,” all of our professionals are developing their own expertise so that we continue to be an expert group with advanced expertise.
Naruo Yamamoto
Representative partner / AKJ Partners
Corporate Profile
Zeirishi-Hojin AKJ Partners (AKJ Partners Tax Corporation)
Established：August 2010
【Representative Partner】
Certified Public Accountant / Tax accountant Naruo Yamamoto
Certified Public Accountant / Tax accountant Fumiaki Yoshimura
【Partner】
Certified Public Accountant / Tax accountant Junya Nitta
U.S.CPA Junsuke Honda
Tax accountant Yoko Murata
Tax accountant Hiroyuki Mori
U.S.CPA / Tax accountant Tadao Wakiya
Tax accountant Hiroyuki Momose
【Qualification held】
Certified Public Accountant : 10
U.S.CPA :3
Tax accountant : 17
CFP / AFP : 4
Tax accountant pass subject / ACCA Level2: 14
Labor and Social Security Attorney : 4
Healthcare Management Consultant : 2
Certified Fraud Examiner : 2
M&A Senior Expert : 7
Certified Public Accountant AKJ Partners Kyodo Jimusho (Joint office AKJ Partners Certified Public Accountants)
Established：July 2009
【Representative members】
Certified Public Accountant / Tax accountant Naruo Yamamoto
【Member】
Certified Public Accountant / Tax accountant Junya Nitta
U.S.CPA / Tax accountant Tadao Wakiya
Certified Public Accountant Yasuhiro Komeyama
Certified Public Accountant Kenichi Fushimi
Certified Public Accountant Harushige Numaoka
Access Map
Tokyo Office
Location Access Map
Atago Green Hills MORI Tower 37 F 2-5-1,Atago,Minato-ku,Tokyo 105-6237,Japan
Contact information TEL.03-5777-3480 / FAX.03-5777-3481
Tsukuba Office
Location Access Map
Tsukuba Mitsui Building 18F 1-6-1,Takezono,
Tsukuba-shi, Ibaraki 305-0032,Japan
Contact information TEL.029-868-7033/ FAX.029-868-7034
Fukuoka Office
Location Access Map
Canal City Business Center Building 9F 1-2-25,Sumiyoshi, Hakata-ku, Fukuoka-shi, Fukuoka 812-0018,Japan
Contact information TEL.092-283-3350 / FAX.092-283-3351
Toranomon Office(Satellite office)
Location Access Map
MSC Nishishinbashi Building 3F 2-15-7,Nishishinbashi,Minato-ku,Tokyo 105-0003,Japan
Contact information TEL.03-6803-4310 / FAX.03-6205-4360
Shiodome Office(Satellite office)
Location Access Map
Renai Partire Siodome 602 2‐18‐3,Higashi-shimbashi,Minato-ku,Tokyo 105-0021,Japan
Contact information TEL.03-3432-3010 / FAX.03-3432-3050
Kasuga Office(Satellite office)
Location Access Map
4-7-301,Kasugabarukita-machi, Kasuga-shi, Fukuoka 816-0802,Japan
Contact information TEL.092-585-0019 / FAX.092-586-9143
Yokohama Office(Satellite office)
Location Access Map
Hoshikawa Plaza Mansion 1F, 6 kawabe-cho, Hodogaya-ku, Yokohama-shi, Kanagawa 240-0001,Japan
Contact information TEL.045-335-3560 / FAX.045-337-1243
Singapore Office
Location Access Map
321 Orchard Road, #06-04 Orchard Shopping Centre, Singapore 238866
Contact information TEL.+65-6735-3970 / FAX.+65-6735-3225
Our Practice
Audit
- Statutory audit
We provide a high-quality audit service in an efficient manner for various statutory audits based on Financial Instruments Exchange Act or Companies Act, and a statutory audit for an educational corporation or a limited partnership for investment.
- Voluntary audit / Other assurance services
We provide an audit service not based on laws and regulations, which would be performed in a manner similar to a statutory audit based on Financial Instruments Exchange Act or Companies Act. Also our CPAs provide other assurance services as an independent third party.
- External audit support
We assist you in responding to the external auditors’ request when they perform the audit procedures on the financial closing and the design, implementation and operation of internal controls.
During the financial audit, you may be required to make various discussions with the auditors for important accounting treatment, disclosure or design, implementation and operation of internal controls. Prior to discussion with the auditor, topics to be covered in the discussion shall be proactively identified so that you will be able to smoothly proceed with the period-end financial closing. We may attend the meeting with the auditor as necessary to make a discussion in an efficient manner.
Tax
- Accounting and tax services for corporate or individual clients
We provide various accounting and tax services, including preparation of monthly trial balance, tax returns, or certain applications. Also we support our clients to deal with accounting or tax issues arising from their business activities.
- Private banking services (Advisory on inheritance tax, business succession or utilization of real estate)
Inheritance tax planning
Inheritance tax planning usually focuses on tax saving. However we believe that the most important thing is a smooth partition of the estate and payment of inheritance tax. Accordingly, in addition to the tax saving, we propose the efficient and best planning to support an heir to smoothly inherit the important fortune, taking into consideration the future of family.
Business succession plan
Based on the estimated amount of inheritance tax, we pursue the possibility of cutting down the stock price, or plan the payment of inheritance tax. We propose the business succession plan, clearly indicating “Who will be a successor?” or “What will be the equity interest?”
Utilization of real estate
We fully understand the client’s need such as tax saving by acquiring the real estate, reduction in costs to maintain the real estate, improvement in profitability, and financing by selling the real estate. Then we propose the most suitable plan for each need.
- Introduction of the Japanese Group Relief System and filing of tax returns under the system
Effective tax years beginning on or after 1 April 2022, a group tax relief system (“Japanese Group Relief System”) replaced the previous consolidated taxation system. As a result, it is expected that more and more corporate groups would apply the Japanese Group Relief System .Introduction of Japanese Group Relief System influences not only determination of tax amount but also the financial closing system even at subsidiaries, potential changes in financial closing process having the impact on relevant internal controls, or deferred tax accounting. Before making a decision of its introduction, it is necessary to simulate the impact on the amount of tax payment, and evaluate the pros and cons.
- Consulting for medical institution and nursing care facility
At the time of incorporation of medical corporation, change to a qualified medical corporation, or medical business succession, we not only make a suggestion but also support the implementation, after identifying the advantages and disadvantages and clarifying the issues.
- Consulting for educational institution
We support implementing the proper accounting treatment in accordance with the accounting standards for educational institution, the tax filing, the procedures around labor management, and provide the consulting service for internal control. We support the implementation after clarifying the issues with management of educational institution.
- Other relevant services
We provide services to assist our clients in launching a new business, negotiating with a bank, or managing the risk.
Financial Advisory Service
- IPO Consulting
We provide a wide variety of consulting services, including the planning on capital policy and the implementation of financial closing system.
- Turn-around consulting
We provide a turnaround support by analyzing the cause of the financial strait, providing advices on a financial restructuring and assisting in submitting a request for financial assistance to the financial institution.
- Valuation services (Enterprise value, share value, stock option)
In addition to the traditional services such as valuation of share value at the time of allocation of new shares to a third party or valuation at the time of assignment of business, we provide valuation services as to stock options, including the planning on structure, taking into consideration the impact on the enterprise value, resulted from fair value measurement and charge to PL.
- Financial due-diligence / tax due-diligence
We support our clients to make a rapid decision by completing our financial or tax due-diligence so quickly.
- Consulting on squeeze-out and payback
We draw up a plan for squeeze-out, conduct the valuation of fair value when acquiring a treasury stock, and provide advices on related administrative procedures.
- Consulting on corporate reorganization
We prepare the most suitable reorganization plan which reflects the client’s need, and provide services as to the most advantageous plan from the tax perspective.
- Corporate finance
We believe that the key to an increase in enterprise value by M&A or alliance is to clarify the business strategy or the alliance strategy, execute M&A or alliance with a focus on achieving the strategic objective and promptly complete the post-merger integration.
- IFRS related support service
We propose the highly practical method to successfully introduce IFRS into the client’s financial reporting in an efficient manner. This service will be provided by CPAs or tax accountants specialized in each area of expertise when they worked for major audit corporations or tax accountant corporations, including CPAs who had been involved with the practices such an audit on IFRS financial statements issued by a company which decided an early adoption, or an advisory service including a training service.
- Management consulting
We conduct a business analysis by using various analytical methods.
Accounting Resource
- Support for BPR (Business Process Re-engineering)
We provide consulting services such as an implementation of the management approach which is suitable for the client’s business conditions, a business improvement, an establishment of costing system, and consulting on system development.
- Support for BPO (Business Process Outsourcing)
We support the client to reduce its operating costs, realize the speeding-up of business judgments, improve the quality of operations and avoid the risk, which make it enable to improve the quality of its finance and accounting operations.
- Disclosure support
We provide services such as a preparation of disclosure documents and expected questions and answers paper for the shareholders’ meeting.
- Structured finance (including SPC) related services
In response to the liquidation of real estate generally seen in these days, we provide accounting or tax services based on the request of arrangers or originators. Our services cover all aspects of the liquidation of real estate, including bookkeeping and preparation of the monthly report.
Human Resource
- Payroll services
We provide not only the payroll services but also the consultation service on the attendance management in accordance with Labor Standards Act of Japan and your internal work regulations.
- Year-end personal income tax adjustment
During the limited time of period, you may be required to spend a lot of time for the year-end personal income tax adjustment not only to complete the normal monthly payroll procedures but also to collect relevant declaration forms for the tax-qualified dependent and the deductible insurance premium, to calculate the income tax shortage or overage, and to report to the local municipalities. Through our services, you can cut your staffs’ workload and also improve your workflow.
- Consulting for labor management
In recent years we face the increasing number of labor disputes arising from unpaid overtime pay or unduly dismissal. To avoid such troubles, we believe that the labor regulations reflecting the actual work situation and also the proper labor management structure need to be established and implemented. We make suggestions on the improvement plan for risk around labor management both currently identified and potentially recognized.
- Consulting for subsidy
There is a wide range of various subsidies, and relevant systems and regulations are frequently changed. We provide the useful information on such various subsidies as well as the advisory service as to how to utilize and apply.
- Paperless salary statement
Our service offers the salary statement automatically e-mailed from the system. This will significantly cut the printing and distributing costs as well as mitigate the risk of lost or wrongly distributed statement.
*) This service is to be provided by HR Solutions LLC.
Others
- Publications
We actively write and publish a business article in order to widely return something to society with care from the institutional aspect, resulted from our expertise which we accumulated in our practices including accounting or tax services as well as various transaction services.
- Seminar
We conduct various seminars to introduce our firm’s boutique and highly specialized type of services. Lecturers are our firm’s certified public accountant or certified public tax accountant with full knowledge of our services. Moreover, as a contribution to society we will be holding a seminar in cooperation with companies as well as a wide variety of associations such as chambers of commerce or dental association in each region so as to make a lot of people acquire knowledge about accounting and tax.
Contact
info_hp@akj-partners.com
TEL ＋81 3 5777 3480 / FAX +81 3 5777 3481
