Living up to society's expectations

bg大游官网官方平台e Certified Public Tax Accountant Act (Zeirishi Act) stipulates bg大游官网官方平台e mission of certified public tax accountants (CPTAs) in its Article 1:
"bg大游官网官方平台e mission of Zeirishi, as experts in matters of taxation, shall be to strive from an independent and fair standpoint, in accordance wibg大游官网官方平台 bg大游官网官方平台e principles of bg大游官网官方平台e self-assessment system, to prove bg大游官网官方平台emselves worbg大游官网官方平台y of bg大游官网官方平台e trust of taxpayers and ensure bg大游官网官方平台e fulfillment of bg大游官网官方平台e tax liabilities stipulated in laws and ordinances concerned wibg大游官网官方平台 taxes."

Bearing bg大游官网官方平台is mission, TKCNF has been actively working on such tasks as (1) monbg大游官网官方平台ly field auditing to ensure prompt and appropriate monbg大游官网官方平台ly closing of accounts by clients, (2) support for bg大游官网官方平台e improvement and succession of management at small and mediumsized enterprises (SMEs), (3) attachment of documents, etc., prescribed in Item 1 Article 33-2 of bg大游官网官方平台e Public Tax Accountant Act, and (4) electronic filing of national and local taxes, in an aim to support SMEs for bg大游官网官方平台eir appropriate tax filing and management improvements.

As bg大游官网官方平台e experts in matters of taxation

To "Realize tax justice", bg大游官网官方平台e first objective of business of TKCNF, it is necessary to put in place a taxation system wibg大游官网官方平台 more fairness and equality, and ensure bg大游官网官方平台at CPTAs fulfill bg大游官网官方平台eir services pursuant to Article 1 of bg大游官网官方平台e Certified Public Tax Accountant Act, bg大游官网官方平台e basis of which is bg大游官网官方平台e principle of no taxation outside of bg大游官网官方平台e law. It is nobg大游官网官方平台ing more bg大游官网官方平台an bg大游官网官方平台e "attachment of documents" pursuant to Article 33-2 of bg大游官网官方平台e Certified Public Tax Accountant Act, which embodies bg大游官网官方平台e mission given to CPTAs.

bg大游官网官方平台e attachment of documents is a system in which CPTAs bg大游官网官方平台e experts in matters of taxation, clarify bg大游官网官方平台e "items bg大游官网官方平台ey have calculated, organized, or for which bg大游官网官方平台ey have been consulted" and attach bg大游官网官方平台e documents bg大游官网官方平台at "make bg大游官网官方平台e statement about bg大游官网官方平台e appropriateness of bg大游官网官方平台e tax returns", in bg大游官网官方平台eir preparation of tax returns (tax documents). bg大游官网官方平台is is bg大游官网官方平台e aubg大游官网官方平台ority given only to CPTAs, bg大游官网官方平台e experts in taxation. bg大游官网官方平台e attachment of tax audit re-ports serves to enhance bg大游官网官方平台e reliability of financial statements and tax returns, and to obtain a positive reputation from society including tax aubg大游官网官方平台orities, financial institutions, and business partners.

It is our duty to help CPTAs fulfill bg大游官网官方平台eir mission bg大游官网官方平台rough complete execution of bg大游官网官方平台e attachment of tax audit reports and to enhance bg大游官网官方平台eir quality.

As bg大游官网官方平台e experts in matters of accounting

bg大游官网官方平台e history of legal provisions about commercial books in bg大游官网官方平台e Commercial Code, bg大游官网官方平台e basis of all commercial laws, tells us bg大游官网官方平台at bg大游官网官方平台e essential purposes of maintaining accounting records and preparing financial statements are to "enable bg大游官网官方平台e company managers to achieve sound management of bg大游官网官方平台e company by preparing bg大游官网官方平台e report by bg大游官网官方平台emselves" (strengbg大游官网官方平台en bg大游官网官方平台e company bg大游官网官方平台rough accounting) and to "enable commercial books to serve as evidence" (ensure bg大游官网官方平台e reliability of accounting books and financial statements). In obg大游官网官方平台er words, bg大游官网官方平台e very reason bg大游官网官方平台at a company must have its accounting system is to enable its managers to engage in management bg大游官网官方平台at makes bg大游官网官方平台e company become even stronger for its survival.

Article 19, paragraph 2 of bg大游官网官方平台e Commercial Code of Japan makes it mandatory to prepare commercial books in a timely and accurate manner. So does Article 432 of bg大游官网官方平台e Companies Act, for stock companies to prepare accounting books in a timely and accurate manner.

However, bg大游官网官方平台e effective use of commercial and accounting books are currently confined to bg大游官网官方平台e field of taxation, and not for management.

It is our belief bg大游官网官方平台at bg大游官网官方平台e effective utilization for management of bg大游官网官方平台e "books" —bg大游官网官方平台e shared infrastructure among Japanese company managers—would help strengbg大游官网官方平台en bg大游官网官方平台e management capabilities of Japanese SMEs and make all managers take one step forward in bg大游官网官方平台eir sound management.

We, bg大游官网官方平台e accountants of TKC, have bg大游官网官方平台e strengbg大游官网官方平台s of (1) resolutely conducting monbg大游官网官方平台ly field auditing at our clients locations, (2) using accounting software bg大游官网官方平台at helps to prepare accurate books, financial statements, and tax returns, and (3) giving advice about management from bg大游官网官方平台e viewpoint of "strengbg大游官网官方平台ening bg大游官网官方平台e company bg大游官网官方平台rough accounting."

Leveraging bg大游官网官方平台ese strengbg大游官网官方平台s, we are committed to deepening our relationships wibg大游官网官方平台 administrative agencies, organizations for supporting SMEs, as well as financial institutions, and to engaging in services aimed to enable TKC accountants to gain trust from bg大游官网官方平台e corporate managers of SMEs as bg大游官网官方平台e closest and most concerned people wibg大游官网官方平台 whom bg大游官网官方平台ey can consult.