Preliminary consultation for potential clients is charged at ¥13,000 for the first hour or portion thereof, and ¥6,000 for each subsequent half-hour or portion thereof. If a consultation leads to preparation of the tax return, all preliminary consultation fees will be applied towards the cost of the return. Continuing consultation/ advice is available year-round, free of charge, for repeat clients.

Below is a very short listing of some of the most common forms filed by expatriate taxpayers. Unless otherwise indicated, prices for particular forms do not include any supporting schedules or worksheets. If you are interested in the pricing of a form, schedule, or worksheet not listed, please contact us.  All prices are based on the assumption that source data provided is clear and complete. Prices include e-filing, as well as pdf and postage-paid (within Japan) printed copies of your return. Unless otherwise noted, prices listed are for the 2019 tax year.  

Forms 1040 and Related Schedules
Form 1040 (2019 tax year) ¥13,000
Form 1040 (Tax years 2018 and earlier) ¥15,000
Form 1040NR (Federal Income Tax Return Non-resident, any year) ¥18,000
Form 1040X (Amended Federal Income Tax Return, any year) ¥16,500
Form 1040-ES (Estimated Tax, including worksheet) ¥3,000
Schedule A (Itemized Deductions) ¥5,000*
Schedule B, Base Price (Interest and Dividends) ¥1,500
-Schedule B line Item ¥100
Schedule C (Self-Employment Income) ¥7,500*
Schedule D (Sale of Securities) ¥2,500
Schedule E (Supplemental Income and Loss, each property or asset) ¥3,500*
Schedule SE Long (Self-employment Tax) ¥3,000
Schedule SE Short (Self-employment Tax) ¥1,000
Other Forms
Form 1116 (Foreign Tax Credit) ¥4,500
Form 2210 (Underpayment of Est. Tax, Short) ¥1,500
Form 2555 (Foreign-earned Income Exclusion) ¥4,000
Form 2555-EZ (Foreign-earned Income Exclusion) ¥3,000
Form 4562 (Depreciation and Amortization) ¥3,000*
Form 6251 (Alternative Minimum Tax) ¥4,000
Form 8812 (Child Tax Credit) ¥2,500
Form 8582 (Passive Activity Loss Limitations) ¥3,500
Form 8854 (Initial and Annual Expatriation Stmt) ¥10,500*
Form 8867 (Paid Preparer’s Due Diligence Checklist) ¥7,000
Form 8879 (E-file Authorization) ¥1,500
Form 8938, Base Price (Specified Foreign Financial Assets) ¥3,000
– Form 8938 Add’l Accounts (first 2 included in base price) ¥1,000
Form 8949, Base Price (Sale of Securities and other Capital Assets) ¥2,500
– Form 8949 line Item (first 10 included in base price) ¥100
Form 8965 (Health Coverage Exemption- Foreign Resident) ¥1,000
Form 114, Base Price (FBAR) ¥4,000
Form 114, DFSP** Base Price (FBAR) ¥7,000
– Form 114 Add’l accounts (first 3 included in base price) ¥500
Form 114a, (E-file Authorization for FBARs) ¥1,000
Form 14653 (Streamlined Foreign Offshore Procedures) ¥28,000
State Tax Return (When prepared with federal return) ¥8,500
Foreign-earned Income Tax Calculation Worksheet ¥1,000
Child Tax Credit Worksheet ¥1,000
Taxable Soc. Sec. Benefits Worksheet ¥1,500
Qual. Dividends & Capital Gains Worksheet ¥2,000
Unrecaptured Section 1250 Gain Worksheet ¥1,000

*This is the minimum price; the actual price will very likely increase depending on complexity.
** Delinquent FBAR Submission Procedures