Even though the scale of business in Japan is small, if a group's consolidated total revenue amount is 100 billion yen or more, predetermined notification and reporting are necessary.

AKIA TAX CONSULTANTS has provided accounting, domestic and international taxation and personnel labor services, etc. to small and medium-sized foreign-affiliated corporations up to now, but in
addition to these, we also provide support services for documentation required by National Tax
Agency related to BEPS Project.

Notification for Ultimate Parent Entity, Master File, Local File and Country-by-Country Report (CbCR)
prescribed in the documentation system on transfer pricing taxation in Japan are briefly described as
follows;

- Notification for Ultimate Parent Entity
Notification to inform National Tax Agency in advance of information on the Ultimate Parent Entity of
the group

- Master File
Overview of the group’s business activities

- Local File
Explanation whether Controlled Transactions are performed at Arm’s Length Price (ALP)

- CbCR
List of financial and non-financial information on a tax jurisdiction-by tax jurisdiction basis

For details, please click below.

We will provide detailed services tailored to the needs of your company.
You may have various questions such as whether there is no problem even if the deadline of
submission has passed and whether the volume and the degree of detail is not known.
First of all, please feel free to consult us.

AKIA TAX CONSULTANTS K.K. is an accounting firm providing tax and accounting services primarily
to foreign affiliated companies.
AKIA is an all-around professional firm affiliated with certified tax accountant, licensed labor
consultant and licensed solicitor.
Foreign affiliated companies can enjoy our complete service for tax declaration/accounting/payroll/
social insurances/bank transfer/setting up of enterprises/VISA procedures/approvals and licenses etc. so that you can focus on your business, while we take care of everything else.