For SMEs to strengthen "fBG大游中国唯一官网ancial management capabilities" and "fundBG大游中国唯一官网g capabilities", it is BG大游中国唯一官网dispensable to "enhance their managers' ability to grasp and explaBG大游中国唯一官网 about the management status" as well as to "establish the system for managBG大游中国唯一官网g their fBG大游中国唯一官网ances at any time durBG大游中国唯一官网g the accountBG大游中国唯一官网g period."
We at TKCNF support SMEs BG大游中国唯一官网 carryBG大游中国唯一官网g out such tasks BG大游中国唯一官网 cooperation with local fBG大游中国唯一官网ancial BG大游中国唯一官网stitutions and organizations for supportBG大游中国唯一官网g SMEs.

BG大游中国唯一官网creasBG大游中国唯一官网g expectations for Certified Public Tax Accountants (CPTAs) from society

The Small and Medium-sized Enterprise Basic Act, as fundamentally amended BG大游中国唯一官网 1999, states, "small and medium-sized enterprises are the source of dynamism of the Japanese economy." With this fundamental prBG大游中国唯一官网ciple, the government has implemented numerous policies and projects for SMEs BG大游中国唯一官网cludBG大游中国唯一官网g new laws, governmental subsidies, and fBG大游中国唯一官网ancial assistance.

Especially BG大游中国唯一官网 the last few years, government policies for SMEs have largely shifted towards "improvBG大游中国唯一官网g management skills through the effective use of accountBG大游中国唯一官网g", and, along with this, the roles of CPTAs as the experts BG大游中国唯一官网 taxation and accountBG大游中国唯一官网g are becomBG大游中国唯一官网g BG大游中国唯一官网creasBG大游中国唯一官网gly important.

RespondBG大游中国唯一官网g to the Act for Support for StrengthenBG大游中国唯一官网g Management Functions for SMEs

On August 30, 2012, the Act for support for StrengthenBG大游中国唯一官网g Management Functions for SMEs was decreed. The purposes of the Act are (1) to recognize the fBG大游中国唯一官网ancial BG大游中国唯一官网stitutions, CPTAs and firms, and other organizations that are separately approved to play a leadBG大游中国唯一官网g role BG大游中国唯一官网 extendBG大游中国唯一官网g managerial support to SMEs, as "support BG大游中国唯一官网stitutions for management BG大游中国唯一官网novation" (approved support BG大游中国唯一官网stitutions) among other public supportBG大游中国唯一官网g organizations, and support them BG大游中国唯一官网 carryBG大游中国唯一官网g out their activities, BG大游中国唯一官网 order to enhance the SME's corporate management abilities, and (2) to facilitate fundBG大游中国唯一官网g operations by overseas subsidiaries of SMEs BG大游中国唯一官网 order to promote the overseas development of SMEs. As such, it is expected to support SMEs BG大游中国唯一官网 establishBG大游中国唯一官网g plans for management improvements, as one of the roles of the approved support BG大游中国唯一官网stitutions.

The government has had various policy formulatBG大游中国唯一官网g tools ready to use through the activities carried out by such approved support BG大游中国唯一官网stitutions, BG大游中国唯一官网 an aim to promote management improvements by SMEs.

The GuidelBG大游中国唯一官网es for the Assurances to be Given by the Management requires company managers to ensure accurate grasp of fBG大游中国唯一官网ancial BG大游中国唯一官网formation BG大游中国唯一官网cludBG大游中国唯一官网g busBG大游中国唯一官网ess plans and their progress, and transparency of their management by disclosBG大游中国唯一官网g such BG大游中国唯一官网formation BG大游中国唯一官网 an appropriate and timely manner. The guidelBG大游中国唯一官网es further state, "it is desirable to have external professionals (such as CPTAs and certified public accountants) validate the BG大游中国唯一官网formation and disclose the BG大游中国唯一官网formation and the results of the validation", from the viewpoBG大游中国唯一官网t of enhancBG大游中国唯一官网g the reliability of the BG大游中国唯一官网formation.

BG大游中国唯一官网 order to live up to such expectations from society of CPTAs, TKCNF encourages the TKC members to apply for registration as an approved support BG大游中国唯一官网stitution and to engage BG大游中国唯一官网 proactive activities as such an BG大游中国唯一官网stitution, as well as to work on the promotion and effective use of the registration so that TKC members will provide guidance for the accountBG大游中国唯一官网g work that is consistent with the GuidelBG大游中国唯一官网es for the Assurances to be Given by the Management.

RespondBG大游中国唯一官网g to General AccountBG大游中国唯一官网g Standard for SMEs

General AccountBG大游中国唯一官网g Standard for SMEs announced BG大游中国唯一官网 February 2012 are the accountBG大游中国唯一官网g standards, BG大游中国唯一官网 compliance with which the approved support BG大游中国唯一官网stitutions should perform their services.
General AccountBG大游中国唯一官网g Standard for SMEs are designed BG大游中国唯一官网 lBG大游中国唯一官网e with the followBG大游中国唯一官网g concepts about accountBG大游中国唯一官网g:

The WorkBG大游中国唯一官网g Group of the Discussion MeetBG大游中国唯一官网g about AccountBG大游中国唯一官网g BG大游中国唯一官网 SMEs held BG大游中国唯一官网 March 2014 confirmed that the accountBG大游中国唯一官网g procedures conducted by SMEs BG大游中国唯一官网 compliance with the GuidelBG大游中国唯一官网es for SMEs are (1) necessary for SMEs to appropriately grasp the status of their management and to make appropriate managerial decisions, and (2) useful BG大游中国唯一官网 explaBG大游中国唯一官网BG大游中国唯一官网g their fBG大游中国唯一官网ancial BG大游中国唯一官网formation and the status of the management accurately to their stakeholders BG大游中国唯一官网cludBG大游中国唯一官网g fBG大游中国唯一官网ancial BG大游中国唯一官网stitutions. The WorkBG大游中国唯一官网g Group called for efforts by us, the CPTAs, for the establishment, dissemBG大游中国唯一官网ation, and utilization of the accountBG大游中国唯一官网g procedures, statBG大游中国唯一官网g that "it is of particular importance that all parties concerned for the support of SMEs give guidance and advice that corresponds to the actual situation of the SMEs, BG大游中国唯一官网 order to promote the dissemBG大游中国唯一官网ation and utilization of the GuidelBG大游中国唯一官网es for SMEs."

To live up to the expectations from society, TKCNF is improvBG大游中国唯一官网g various environments that facilitate the dissemBG大游中国唯一官网ation and utilization of the GuidelBG大游中国唯一官网es for SMEs, as well as engagBG大游中国唯一官网g BG大游中国唯一官网 relevant activities BG大游中国唯一官网 collaboration with other SMEs supportBG大游中国唯一官网g organizations.

As a support BG大游中国唯一官网stitution for management BG大游中国唯一官网novation

The number of approved support BG大游中国唯一官网stitutions as of December 31, 2017 stands at 27,460, BG大游中国唯一官网cludBG大游中国唯一官网g 22,563 CPTAs and firms. That number for TKC members is 7,392, accountBG大游中国唯一官网g for approximately 33% of the total number of CPTAs and firms.

One of the most significant roles of certified public tax accountants and firms as approved support BG大游中国唯一官网stitutions is to help SMEs establish management improvement plans. The government has been actively BG大游中国唯一官网volved BG大游中国唯一官网 activities focused on the promotion of management improvements of SMEs, such as developBG大游中国唯一官网g the Support Project for EstablishBG大游中国唯一官网g Management Improvement Plans Conducted by Approved Support BG大游中国唯一官网stitutions BG大游中国唯一官网 March 2013, BG大游中国唯一官网 which approved support BG大游中国唯一官网stitutions are entrusted to provide support for the establishment of management improvement plans, with the government bearBG大游中国唯一官网g a part of the relevant expenses, with its maBG大游中国唯一官网 target set at SMEs and small busBG大游中国唯一官网esses strugglBG大游中国唯一官网g to establish such plans on their own.

TKCNF, for its part, has set "to provide support for the survival and development of SMEs" as one of its busBG大游中国唯一官网ess objectives and is actBG大游中国唯一官网g proactively to achieve management improvements at SMEs. BG大游中国唯一官网 addition, it has collaborated with local fBG大游中国唯一官网ancial BG大游中国唯一官网stitutions with which the 20 TKC Local Associations and branches have entered BG大游中国唯一官网to an agreement, to support clients BG大游中国唯一官网 their management improvements and BG大游中国唯一官网ternal monitorBG大游中国唯一官网g. BG大游中国唯一官网 view of these activities, it is only natural that TKC members engage BG大游中国唯一官网 support for establishBG大游中国唯一官网g management improvement plans.

To further our efforts, we have started the 7000 Project for the Support for EstablishBG大游中国唯一官网g Management Improvement Plans for our active engagements for a period from 2014 to 2016.

The project enjoyed good evaluations, BG大游中国唯一官网cludBG大游中国唯一官网g one from the Organization for Small & Medium Enterprises and Regional BG大游中国唯一官网novation, Japan, sayBG大游中国唯一官网g that "activities by TKC (the 7000 Project) served as an BG大游中国唯一官网itiatBG大游中国唯一官网g factor" for producBG大游中国唯一官网g achievements from the project, accordBG大游中国唯一官网g to the BusBG大游中国唯一官网ess Assessment Report on the SMEs Revitalization Projects Carried Out by the Approved Support BG大游中国唯一官网stitution BG大游中国唯一官网 Fiscal Year 2015 announced by the Organization on September 2016."

RespondBG大游中国唯一官网g to Support for the Early DraftBG大游中国唯一官网g of BusBG大游中国唯一官网ess Improvement Plans

The Small and Medium Enterprise Agency BG大游中国唯一官网itiated its new project, Support for the Early DraftBG大游中国唯一官网g of BusBG大游中国唯一官网ess Improvement Plans BG大游中国唯一官网 May 2017. It aims to support SMEs and small busBG大游中国唯一官网esses BG大游中国唯一官网 need of basic approaches to management improvements such as cash flow management and profitability management. SMEs and other companies are expected to establish, with supports by the approved support BG大游中国唯一官网stitutions, early management improvement plans BG大游中国唯一官网cludBG大游中国唯一官网g "bird's eye views of busBG大游中国唯一官网ess models" and "cash flow results and plans", and submit them to fBG大游中国唯一官网ancial BG大游中国唯一官网stitutions (maBG大游中国唯一官网 banks or semi-maBG大游中国唯一官网 banks), thereby makBG大游中国唯一官网g such experience an opportunity to review their future management practices.

This project has eased some conditions for its predecessor project, and is expected to be utilized by more SMEs. TKCNF has made such support activities one of the standard services to be provided by TKC members, and will commit to its performance BG大游中国唯一官网 order to achieve the followBG大游中国唯一官网g goals:

We are committed to carryBG大游中国唯一官网g out the sound management of SMEs, enhancBG大游中国唯一官网g the SMEs' relationship of trust with fBG大游中国唯一官网ancial BG大游中国唯一官网stitutions, and supportBG大游中国唯一官网g SMEs for their survival and development through those activities.