Ⅵ Ensuring Proper Administration of Services by CPTAs
About the NTA〜 Missions of Certified Public Tax Accountants (CPTAs) 〜Certified Public Tax Accountants (CPTAs) and CPTAs Corporations (hereinafter referred to as CPTAsetc. ) are professional specialists on taxes. Their public mission is to respond to the trust of a taxpayer inline with the principles of the self-assessment system, and to achieve proper tax compliance as provided
for in the tax laws and regulations, based on their independent and fair standpoint.
As of the end of March 2022, 80,163 persons were registered as CPTAs, and there were 4,601 CPTAs
Corporations.

Eﬀorts for Enhancement ofServices for Taxpayers andEﬃciency of Tax Administration

1

Services and roles of CPTAs〜 Support taxpayers and boost self-assessment system 〜

Remedy for
Taxpayer Rights

2

Proper and Fair
Taxation and Collection

CPTA services are tax proxy, preparation of tax documents, and tax consultation service. These operations
must not be performed by persons other than CPTAs1, even at no charge. At the same time, CPTAs arerequired to fulfill various obligations and responsibilities. For example, they are prohibited from providing
tax evasion consultation and engaging in conduct which harms the credibility or dignity of CPTAs.
If using services of CPTAs, taxpayers can properly file returns and pay taxes. In addition, because
corporations and sole proprietors often ask CPTAs to process accounting books or to compile financial
statement, they also play important roles in promoting tax return filings and correct bookkeeping that
constitutes the basis for the filing.

Coordination and cooperation with CPTAs Associations, etc.

LiquorAdministration〜 Conduct consultations and exchange opinions about a wide range of issues 〜Ensuring Proper
Results
Evaluation
Administration of Services︵︶
Evaluation of Policies
by CPTAs

To achieve the proper and smooth administration of the self-assessment system, CPTAs undertaking
the public mission play extremely important roles. Therefore, we are endeavoring to coordinate andcooperate with the Certified Public Tax Accountants Associations and Japan Federation of Certified
Public Tax Accountants Associations (hereinafter referred to as CPTAs Associations, etc., ) for example,
by conducting consultations and exchanging opinions with CPTAs Associations etc. about a wide rangeof issues.
Specific activities include (1) and (2) below.

⑴ Promotion of the document attached by CPTAs〜 Further promoting and establishing the attached document regarding thecalculation and consultation 〜Statistics

With the document attachment system as provided for in the Certified Public Tax Accountant Act (https://www.nta.go.jp/taxes/zeirishi/zeirishiseido/kentoukai/02.htm [in Japanese], hereinafter referred to as
CPTA Act ) CPTAs may attach certain documents on the items calculated in preparing a tax return andthe documents on the consultation subjects covered by the CPTAs (hereinafter the attached documents. )This system requires that if a Tax Office intends to conduct a tax examination for a taxpayer having
filed a tax return with the attached documents by notifying the taxpayer of the date, time and place of theexamination in advance, the CPTAs of the taxpayer must be given an opportunity to state an opinion on
the items described in the attached documents, before the taxpayer is notified.
Regarding the attached documents, the NTA is actively consulting with CPTAs Associations, etc.
with an aim to enhance the content of attached documents and raise the share of the returns with suchattachments. Respecting this system, the NTA is striving to disseminate it and have it used by moretaxpayers.
1 In compliance with Article 51 of the Certified Public Tax Accountant Act, CPTA services can also be performed by lawyers and legal professional
corporations that have notified their practice of CPTA services to the Regional Commissioner with jurisdiction over the district where CPTA services
are to be provided, as well as CPTAs and CPTAs Corporations.

NATIONAL TAX AGENCY REPORT 202258

Ⅵ

Ensuring Proper Administration of Services by CPTAs⑵ Promotion of e-Tax usage〜 Collaboration and cooperation towards the realization of electronic filing 〜
Concerning promotion of use of e-Tax, the roles played by CPTAs are significant, so the NTA is regularly
exchanging opinions with the Japan Federation of Certified Tax Accountants Associations and requesting
it for cooperation to raise the use rate of e-Tax. As such, the NTA is eager to keep the collaboration andcooperation with CPTAs associations, etc., towards the realization of digitalized procedures for tax return filing.

3Appropriate guidance for and supervision of CPTAs〜 Prevent violation of the CPTA Act and take strict action against those whoviolated 〜
For ensuring the proper operation by CPTAs, the NTA utilizes every opportunity to alert people andprevent violation of the CPTA Act by CPTAs. Also, the NTA conducts appropriate examinations regarding
the breach cases of the CPTA Act. We take strict disciplinary action against the CPTAs who violated
the Act and publicly announce the names of such CPTAs. In addition, for the so-called fake CPTAs whoconducts CPTA services without a license, we strictly deal with them including accusation to the prosecutor.
The NTA discloses the names of disciplined CPTAs in the official gazette and via the NTA website.

■ Number of disciplinary actions against CPTAs(cases)fiscal year

2017

2018

2019

2020

2021

cases

38

51

43

22

21

Revision of the CPTA Act
In the revision of tax laws in FY2022, the CPTA Act was also revised as part of the step to improve the environment
for tax payment. With an eye on the society to come after the Covid-19 pandemic, this revision was to ensure
reviews of the CPTA system, from the following viewpoints: adequately respond to the changes in the situation
surrounding CPTAs (digitization of work environment for CPTAs and environment for tax payment); secure diverse
personnel; and improve the trust of people and taxpayers in CPTAs as well as the taxpayer convenience. The
revised points started to take effect from April 1, 2022, sequentially.

CPTAs Associations and Japan Federation of CPTAs Associations
In order to improve the work of CPTAs, CPTAs Associations aredesignated in the CPTA Act as organizations which provide guidance,liaison and supervision to CPTAs. There are now 15 CPTAs Associationsthroughout Japan. CPTAs Associations engage in a wide range ofactivities, including ① training to enhance the qualities of CPTAs, ②
dispatch of lecturers for tax workshops in elementary, junior and seniorhigh schools, universities, etc. to fulfill the tax education and ③ free tax
consultation for small taxpayers.
The Japan Federation of Certified Public Tax Accountants
Associations (https://www.nichizeiren.or.jp/eng/) is the only organizationin Japan as certified by the CPTA Act. The Federation provides guidance
for, communicates with, and supervises CPTAs Associations andCPTAs. It also handles the operation to register members, and conducts
institutional surveys on CPTAs.

59

NATIONAL TAX AGENCY REPORT 2022

Hokkaido CertiﬁcatedPublic Tax Accountants’
Association

Hokuriku Certiﬁcated Public
Tax Accountants’Association
Kinki Certiﬁcated Public Tax
Accountants’Association
Chugoku CertiﬁcatedPublic Tax Accountants’
Association
Kyushu-Hokubu CertiﬁcatedPublic Tax Accountants’
Association
Minami-Kyushu
Certiﬁcated Public Tax
Accountants’Association

Tohoku Certiﬁcated Public
Tax Accountants’Association
Kanto-Shinetsu Certiﬁcated Public
Tax Accountants’Association
Chibaken Certiﬁcated Public
Tax Accountants’Association
Tokyo Certiﬁcated Public Tax
Accountants’Association
Tokyo-chiho Certiﬁcated Public
Tax Accountants’Association

Tokai Certiﬁcated Public Tax
Accountants’Association
Nagoya Certiﬁcated Public Tax
Accountants’Association
Shikoku Certiﬁcated Public
Tax Accountants’Association
Okinawa Certiﬁcated Public
Tax Accountants’Association

Tokyo-chiho Certiﬁcated Public
Tax Accountants’Association