Discussion Papers
Tax considerations,
What Stage of Support Do You Need?
You can start at the stage you need. There is no requirement to purchase every service in sequence. Each service is a separate engagement. Whether the tax authorities respond to an advance inquiry, and the content of that response, are at their discretion.
How to use specialist advice to understand the tax issues before a major decision
Before seeking a conclusion,
clarify what needs to be considered.
You are considering overseas expansion or a reorganization, but do not yet have a clear picture of the tax issues. Before commissioning a formal tax opinion, you want the issues and options mapped out.
A discussion paper is what we provide at this stage. Based on your explanation and materials, our principal, tax accountant Kenji Yanagisawa, sets out the issues, options, and matters requiring further confirmation to support discussion.
A Document That Moves Decision-Making Discussions Forward
While a tax opinion presents a professional conclusion on a specific issue, a discussion paper provides a foundation for discussion at an early stage of consideration.
Without forcing undecided assumptions into a single scenario, we identify which conditions change the outcome and what needs to be verified to make a decision. The paper can also support discussions with management, internal teams, tax advisers, and lawyers.
When This Service Helps
- You want to identify tax issues in a new business or transaction
- You want to compare several domestic and overseas options
- Begin considering a corporate reorganization or asset transfer
- You want to share the substance of professional advice internally
- Determine whether a tax opinion or advance inquiry is needed
What the Paper Covers
- Objectives and facts currently known
- Key tax issues
- Potential options and considerations for each
- Missing documents and conditions yet to be determined
- Matters to consider and verify next
Sample Deliverable
Using a document comparing eight real estate transaction scenarios, we present only its structural components. Individual transaction details, company names, and amounts are not published.
SAMPLE / Illustrative structure
Comparative Review of Real Estate Transactions
01 Purpose and status of the document
02 Assumptions
03 Eight Scenarios for Consideration
04 Comparison of scenarios
05 Summary of Comparison Results
06 Reasons for the differences and issues to consider
07 Further Matters to Confirm and Next Steps
A working paper for comparison and discussion.
A discussion paper is not a tax opinion expressing a final view on a specific tax treatment. It is material for reviewing plans and discussing them with relevant parties. If a formal opinion becomes necessary, we will propose a separate tax opinion engagement.
From Consultation to Delivery
- Initial consultation: We ask about your objectives, current situation, and options under consideration.
- Defining the scope and issues: We discuss the topics and depth of coverage, required documents, and delivery deadline.
- Document Review and Issue Identification: We clarify uncertainties and compile the information needed for discussion.
- Delivery and explanation: We explain the issues and next steps using the paper.
Three Levels of Support to Match Your Objectives
You can start at the stage you need. There is no requirement to purchase every service in sequence. Each service is a separate engagement. Whether the tax authorities respond to an advance inquiry, and the content of that response, are at their discretion.
Fees
| Initial consultation | JPY 55,000 per hour Where consumption tax applies, it is included in the displayed price. Where export exemption applies, the full displayed amount is the consultation fee. Your total payment remains the same in either case. |
|---|---|
| Discussion Paper Preparation | JPY 500,000 per issue (excluding tax) JPY 550,000 including tax |
At half the cost of a tax opinion (JPY 1,000,000 per issue, excluding tax), we identify and organize the issues as a starting point for your consideration. We quote the number of issues and scope before starting. The initial consultation and document preparation are charged separately.
Choose How You Would Like to Consult Us.
Consult Directly with Kenji Yanagisawa, Principal and Certified Tax Accountant
For a direct 60-minute consultation with our principal, tax accountant Kenji Yanagisawa, without a preliminary email inquiry, book here. The fee is JPY 55,000 for either an online or in-person consultation.
Where consumption tax applies, it is included in the displayed price. Where export exemption applies, the full displayed amount is the consultation fee. Your total payment remains the same in either case.
You will proceed to the card payment screen. After your application, we will arrange the consultation date, time, and format.
Start with an Email Inquiry
Email inquiries are free. Tell us about the issue you are facing or what you would like to discuss. We will review your inquiry and recommend a paid consultation if you need specific tax judgments or advice.
There is no charge for submitting an inquiry. Please also use this form if you prefer to pay by bank transfer.
Preparation of a discussion paper requires a separate engagement and fee.