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Japan × Audit & Assurance

Audit & Assurance in Japan

Independent audits and reviews that investors, lenders and regulators can rely on. In Japan, that means local law, local regulators and local practice, handled by a qualified professional who practises there.

Who handles this work

On request

WONE Global can find the right Audit & Assurance professional in Japan for you.

No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.

Bring a requirement →
Japan at a glanceEast Asia

Tokyo · Wednesday 4 November

05:00

Local time

Currency
JPY
Working week
Monday – Friday
Dialling code
+81
Region
East Asia
Doing business in Japan →

Scope

What the service covers here

  1. 01Define the assurance scope
  2. 02Coordinate statutory or group audit requirements
  3. 03Address local reporting standards
  4. 04Support remediation of material findings

Key questions

What we will work through with you

  • What needs to be decided before audit & assurance work starts?
  • Who is professionally responsible in each country?
  • Which other work, such as tax or employment, must happen at the same time?
  • What information and decisions are needed from the business?

If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.

What the guides say · Japan

What Audit & Assurance involves in Japan

The topics from the Japan guide that this work depends on.

Key facts

Essentials · source-checked

Corporate tax
23.2% national rate (capital over JPY 100m)
Effective corporate rate
About 31.52% in Tokyo (larger companies)
Consumption tax
10% standard, 8% reduced
Foreign investment
Prior notification for designated sectors; 30-day waiting period
Withholding tax
20% plus 2.1% surtax on dividends, interest and royalties
Minimum wage
Set by prefecture; FY2025 average up 6.3%
New York Convention
Party since 1961 (reciprocity reservation)

The topics this work touches

  • Tax & Statutory

    National corporate tax is 23.2 percent for larger companies, with local taxes added, so the effective rate in Tokyo is about 31.5 percent. A 4 percent defence special corporation tax applies from fiscal years beginning on or after 1 April 2026.

    Read the essentials

Our full guides are checked against official sources. Guides drafted with AI are marked as such. None of this is legal or tax advice.

WONE Global Intelligence

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