Corporate closing

Can a Japanese company outsource annual closing without a monthly retainer?

A practical guide to records, deadlines, scope and the roles of AI and the engaged tax accountant.

YUIUNI editorial team · Published

Can you request annual closing alone?

YUIUNI accepts inquiries for corporate annual closing and filing without requiring a monthly retainer. The standalone plan includes the year’s bookkeeping preparation needed for that year’s filing; ongoing monthly advice is a separate engagement. Acceptance, scope and fees depend on the records and transactions.

Start with the year-end and filing deadline

Japanese corporate tax returns and payment are generally due within two months from the day after the end of the financial year. Extensions and individual circumstances can apply: confirm the actual deadline with the engaged tax accountant. Share your year-end month, previous filing status and remaining time.

What records should you prepare?

Gather the year’s bank and card statements, invoices and receipts, revenue and expense details, contracts, payroll records, and prior financial statements and returns. Include evidence for loans, fixed assets, unpaid expenses and outstanding receivables where relevant. Further records depend on the business and taxes involved.

What if records are incomplete?

Do not invent missing details. List the periods, counterparties and purposes that need clarification. Keep original and electronic records: Japan’s National Tax Agency explains corporate record-retention periods and exceptions; electronic transactions may have separate storage requirements. Confirm the applicable method.

Compare like-for-like annual costs

Check whether the quote covers annual bookkeeping preparation, financial statements, corporate and local taxes, consumption tax, payroll year-end work and prior-year cleanup. For companies with both annual revenue and annual expenses at or below JPY 25 million, YUIUNI’s standalone annual closing and filing starts at JPY 150,000 per year excluding tax, including bookkeeping preparation needed for that year’s filing. Transaction volume, record condition and overseas dealings can change the scope or quote. Confirm details in advance.

How do AI and the tax accountant divide work?

Digital tools can assist with organizing documents, matching transactions and listing questions. They can misread or omit information, so people must review the results. Tax advice, preparation of tax documents, tax representation and final filing review remain with the formally engaged tax accountant.

Three facts to bring to the first consultation

Share your closing month and deadline, the condition of your books and records, and any major questions such as overseas or large transactions. You can check scope and fees before deciding whether to engage, without first committing to a monthly retainer.

← All notes

Let's make your next step clear.

Starting a business or considering a new tax accountant? Tell us what you need help with, and we will explain the options and costs.

Free consultation