Accounting Articles | AQ Partners Blog

Transitioning Japan Payroll and Accounting Between Providers Without a Compliance Gap

Title card reading Switching Accounting and Payroll Providers in Japan, covering what has to move, the safe windows for payroll and accounting, and the overlap month.

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Transitioning Japan Payroll and Accounting Between Providers Without a Compliance Gap

When and how to switch accounting or payroll providers for a Japan subsidiary: what must move, the safe payroll windows, the overlap month, and exit terms.

Back Office

Payroll

Accounting

Yuga Koda

Founding Director

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One Provider vs Big Four vs In-House Hire: Cost and Control for a Japan Subsidiary of 5 to 50 People

Title card reading One Provider vs Big Four vs In-House Hire for a Japan Subsidiary, covering cost behaviour, control, and licence rules for subsidiaries of 5 to 50 people.

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One Provider vs Big Four vs In-House Hire: Cost and Control for a Japan Subsidiary of 5 to 50 People

Specialist provider, Big Four, or in-house hire for a Japan subsidiary of 5 to 50 people: how each charges, where control sits, and how licence rules apply.

Back Office

Accounting

Yuga Koda

Founding Director

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Japan Subsidiary Finance for the Group CFO: Statutory Books, Group Reporting, Audit, and Controls

Title card reading Japan Subsidiary Finance for the Group CFO, covering statutory books, the group reporting package, the close calendar, audits, and controls.

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Japan Subsidiary Finance for the Group CFO: Statutory Books, Group Reporting, Audit, and Controls

How a J-GAAP Japan subsidiary feeds a US GAAP or IFRS group: who owns each task, the eight recurring adjustments, a day-5 close calendar, year-end timing, audits, controls, ERP, and budgeting.

Accounting

Bookkeeping

Yuga Koda

Founding Director

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Aligning the Japan Subsidiary's Fiscal Year with the Parent: Options, Filings, and the Cost of Changing Later

Aligning the Japan Subsidiary's Fiscal Year with the Parent, AQ Partners

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Aligning the Japan Subsidiary's Fiscal Year with the Parent: Options, Filings, and the Cost of Changing Later

Why a Japan subsidiary should match its parent's fiscal year end, what a short first period does to tax deadlines and thresholds, and how to change it later.

Accounting

Tax

Yuga Koda

Founding Director

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Intercompany Management Fees and Service Agreements for Japan Subsidiaries: Deductibility and Documentation

Intercompany Management Fees for Japan Subsidiaries, AQ Partners

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Intercompany Management Fees and Service Agreements for Japan Subsidiaries: Deductibility and Documentation

How a Japan subsidiary deducts management fees paid to its foreign parent: the three NTA conditions, cost plus 5% pricing, withholding, and documentation.

Tax

Accounting

Yuga Koda

Founding Director

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Cash Pooling and Treasury Setup for a Japan Entity

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Cash Pooling and Treasury Setup for a Japan Entity

Cash pooling with a Japan subsidiary: why each balance is an intercompany loan, withholding, thin cap, earnings stripping, FEFTA, bank setup, and FX.

Banking

Accounting

Yuga Koda

Founding Director

AQ Partners Blog

Your information hub for Japan back office.

Transitioning Japan Payroll and Accounting Between Providers Without a Compliance Gap

One Provider vs Big Four vs In-House Hire: Cost and Control for a Japan Subsidiary of 5 to 50 People

Japan Subsidiary Finance for the Group CFO: Statutory Books, Group Reporting, Audit, and Controls

Aligning the Japan Subsidiary's Fiscal Year with the Parent: Options, Filings, and the Cost of Changing Later

Intercompany Management Fees and Service Agreements for Japan Subsidiaries: Deductibility and Documentation

Cash Pooling and Treasury Setup for a Japan Entity

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