Orie Tomihara, Certified Tax Accountant

Suzuwa Bidg. 2F, 5-2-3 Asakusabashi, Taito-ku, Tokyo 111-0053

Profile

Have worked as certified tax accountant since 2007, with EY and other tax corporations focusing on international taxation,
and have provided services both to corporation clients and individual clients.

Services for corporation clients

Preparation of Japanese corporation tax returns & consumption tax return
Review of accounting book (on monthly, quarterly or annual basis)
Year-end book closing or assistance in book closing
(year-end adj. entries, adjustments to JGAAP, income tax calculation, financial statements preparation, etc.)
Bookkeeping (for small-sized companies)

Consultation
 　Japanese withholding tax & consumption tax
 　Company reorganization
 　Transactions with group/affiliate companies or shareholders
 　Tax-related procedures of company dissolution and liquidation
 　Directors salaries (requirements for deductible expenses from companies’ taxable income)
 　Gross-up calculation of severance payments     etc.

Services for individual clients

Consultation
　for foreigners (residents and non-residents of Japan) about Japanese income tax
　for Japanese taxpayers with income outside Japan (including income from partnerships or trusts)
　　about Japanese income tax
　for Japanese taxpayers with assets outside Japan about Japanese inheritance/gift tax

Preparation of Japanese income tax return
Preparation of Japanese inheritance tax return