About ARC & PARTNERS

ARC & PARTNERS is a professional team based in Tokyo’s Ginza district, providing one-stop support for a wide range of business and personal needs in Japan—including tax and accounting, entity formation, visa applications, employment, and social insurance procedures. Unlike in the United States, many professional services in Japan are legally restricted to licensed practitioners. To meet these requirements, our team collaborates across disciplines, drawing on the expertise of certified professionals, including:

  • Japanese Certified Public Tax Accountants (domestic tax & accounting)
  • U.S. Enrolled Agents (U.S. tax matters)
  • Social-Insurance & Labor Consultants (social insurance and employment-related issues)
  • Judicial Scriveners (company incorporation, inheritance, real estate registration)
  • Administrative Scriveners (visa and immigration procedures)

Our team has extensive experience assisting inbound businesses and individuals with cross-border assets and tax issues spanning Japan and the United States

Representative Engagements

  • Establishing a corporation in Japan and hiring U.S. nationals
  • Registering a Japanese branch office and employing local staff
  • Handling inheritance and income-tax filings in both Japan and the U.S. for clients with assets in both countries
  • Assisting with the acquisition and management of Japanese real estate as a rental business, either through a corporate structure or personal

Engagements We Cannot Accept

  • Cases where no local contact or representative remains in Japan after the entity is established
  • Disbursement services, such as making payments to vendors on the client’s behalf.
    (Note: We do offer payroll calculation, sales tracking, and bookkeeping services.)

U.S.–Japan Estate-Tax Consulting

Japan is one of the few countries that still imposes a national inheritance tax. According to the National Tax Agency, approximately one in ten estates in Japan are subject to this tax.
If a U.S. resident passes away while holding assets in Japan, those assets fall within Japan’s inheritance tax jurisdiction. Moreover, even when both the parent and child reside in the United States, Japan may still tax U.S.-situs assets—for example, if the child resided in Japan at any time within the 10 years prior to the decedent’s death.
Repeated legislative amendments have steadily narrowed traditional tax-planning options. Ongoing changes to Japan’s tax code make specialized cross-border advice essential.

Our Services

♦ Inheritance Tax Returns for U.S. Residents
Japan allows only 10 months from the date of death to file an inheritance tax return. A smooth and prompt information flow is critical—especially when heirs reside in the United States and additional fact-finding is required.

♦ Estate Tax Projections for U.S. Residents
If you are concerned about future estate-tax exposure, we can simulate today’s liability as though the decedent passed away now—giving you a clear picture of the potential tax burden.

♦ Pre-Estate Planning with Wills & Trusts
Japan has no probate court; however, disputes among heirs can delay the legally required “division agreement,” preventing the transfer of legal title. A properly drafted will helps avoid this risk and carries the same legal weight as a court judgment.

♦ Lifetime-Gift Strategies
Although Japan does not yet have a fully unified estate-and-gift-tax system like that of the United States, recent reforms are moving in that direction. When used strategically, lifetime gifts can still offer effective ways to reduce the eventual inheritance-tax burden.

日米相続コンサルティング

日本は世界にもまれな相続税課税国です。
国税庁の発表によると日本では相続を迎えると10人に1人は相続税を納付することになります。
米国居住者が日本に財産を保有したまま相続を迎えると日本の相続税の対象となります。
そればかりでなく、親子が米国に居住していても、米国の財産に対して日本の相続税が課税されるケースもあります。
例えば相続前10年以内に子供が日本に居住したことがある場合などです。
これは度重なる税制改正により節税策が封じ込められた結果です。
このように日本の税制は毎年のように改正されるため、国際相続のエキスパートに相談する必要があるのです。

■ 米国居住者向け相続税申告
日本の相続税申告期限は10か月です。そのためタイムリーにやり取りし申告書を作成しなければなりません。
特に相続人が米国に居住している場合は確認事項が多いため要領よく作業を進める必要があります。
■ 米国居住者向け相続税シミュレーション
将来の相続が心配の場合は、現時点で相続が発生した場合にくらくらいの税負担となるか試算します。
■ 遺言や信託による相続の準備
日本にはプロベートは存在しません。しかし相続人間で意見が食い違い場合は「分割協議」が整わず、
いつまでたっても相続人の名義に変更できません。このために遺言の作成が必要となります。遺言があると
裁判で判決を勝ち取ったのと同じ効果があります。
■ 生前贈与対策
日本の税制は米国のように「相続税と贈与税の一体課税」ではありませんが、最近の税制改正により
米国の制度に近づきつつあります。しかし生前贈与ををうまく活用することにより節税対策をすることもできます。

Repatriation Consulting for Returning to Japan

For those repatriating to Japan after a long-term residency in the United States, various procedures must be handled in the U.S. Equally important is your life in Japan following the move. Individuals returning after several decades will likely find that Japan’s legal and tax systems, as well as its customs and culture, have changed considerably.
It is imperative to first address your tax and pension affairs. This includes examining the holding of assets like U.S. real estate and bank deposits, the income tax on U.S. pension benefits received in Japan, and reviewing the adequacy of your future estate planning in Japan.
To navigate these complexities, a reliable financial professional is indispensable.
■ Cross-Border Tax Simulations (Japan-U.S.)
When you relocate to Japan while retaining U.S. assets, you become a tax resident of Japan and are subject to its tax laws. We conduct detailed simulations to help you make an informed decision: Is it more advantageous to liquidate your assets before your move, or to continue holding high-yield U.S. assets?
■ Inheritance Planning in Japan
Japan’s inheritance tax is notable for its low tax-free allowance by international standards, obligating nearly one in ten individuals to file a return. We provide proactive support by calculating your potential tax liability and analyzing the impact of tax-saving strategies, such as lifetime gifting.
■ Japanese Tax Filing Support
Having U.S.-source income necessitates filing tax returns in both countries. A U.S. filing obligation can remain even after you renounce your citizenship or abandon your Green Card, requiring a non-resident tax return. We offer comprehensive filing support, coordinating seamlessly with our network of U.S. CPAs.
■ Japanese Will Drafting & Execution

■ Financial Advisory in Japan

■ Japan-Based Legal Consultation

■ Japanese Real Estate Transactions (Buying & Selling)

日本への帰国コンサルティング

長年米国に居住された後、日本へ移住される際には、米国での各種手続きが必要となります。同時に重要なのは、移住後の日本での生活です。数十年ぶりに帰国される方にとって、日本の法律や税制、慣習、文化は大きく変わっていることでしょう。まずは税金や年金の取り扱いを整理し、米国内不動産や預金などの資産保有や、米国年金を日本で受け取る場合の所得税、さらには将来の日本での相続対策が十分かどうかを検討する必要があります。そのためには、信頼できるファイナンシャルの専門家が欠かせません。
■ 日米税金シミュレーション
米国の資産を保有したまま日本に移住された場合、日本の居住者として税法に基づき申告が必要となります。帰国前に資産を処分すべきか、利回りの高い米国資産を保有し続けるべきかを、シミュレーションで比較・検討いたします。
■ 日本での相続対策
日本の相続税は世界的にみても非課税部分が少なく、10人に1人が申告義務を負っています。そのため、あらかじめ相続税額の試算を行い、生前贈与等の節税対策の効果を検証する必要があります。
■ 日本での確定申告
米国に所得がある場合、日米双方で確定申告が必要です。米国市民権やグリーンカードを放棄された後も、米国では非居住者として申告義務が生じます。米国の会計士と連携して申告をサポートいたします。
■ 日本での遺言書作成

■ 日本でのファイナンシャルアドバイス

■ 日本での法律相談

■ 日本での不動産購入・売却

Japan Market-Entry Consulting

When large corporations expand into Japan, they often rely on global accounting networks. But if you’re exploring the market and prefer a firm you can consult more casually, suitable options are limited. In the United States, legal and administrative services are divided by specialty; in Japan, professionals with different licenses often collaborate as a team. Our organization brings all of these experts together under one roof—so you can seek advice with confidence.

♦ Establishing a Japanese Entity

A judicial scrivener will handle the incorporation paperwork. You can choose between a Kabushiki-Kaisha (KK), similar to a stock corporation, or a Goudou-Kaisha (GK), often referred to as a Japanese-style LLC. For small businesses, a GK is typically faster and easier to set up.

♦ Hiring U.S. Nationals

An administrative scrivener will assist with the visa process for foreign employees. We offer English-speaking support and proceed only after a thorough preliminary consultation.

♦ Enrolling U.S. Employees in Japan’s Social Insurance

Once the visa is obtained, enrolling in Japan’s social insurance system is mandatory. A licensed social-insurance consultant will help complete these formalities. Under this world-class system, the government covers 70% of medical expenses when employees receive treatment.

♦ Corporate Tax Filings and Annual Accounts

A licensed tax accountant will support your ongoing compliance. In Japan, the roles of tax accountants and certified public accountants (CPAs) are distinct: CPAs handle audits, while tax accountants manage bookkeeping, corporate tax filings, and individual returns for small and mid-sized businesses. We can also provide monthly management reports in the standard format.

日本進出コンサルティング

巨大企業が日本に進出する場合、世界的なネットワークの会計事務所に依頼するのでしょうが、テストマーケッティングとして日本で展開したい場合に気軽に相談できる会計事務所はほとんどありません。
米国では弁護士も専門分野にわかれていますが、日本の場合は異なる資格の専門家がチームとなってサポートすることになります。我々の組織はそれぞれの専門家が勢ぞろいしておりますので安心して相談できます。

■ 日本法人の設立
司法書士が設立のお手伝いをします。法人の種類は株式会社と日本版LLCと呼ばれている合同会社です。小さなビジネスから始める場合は合同会社のほうが設立が簡単です。
■ 米国人雇用の手続き
外国人雇用のビザの取得は行政書士がお手伝いします。英語対応できるメンバーと事前相談のうえ手続きを進めます。
■ 米国人の社会保険加入手続き
ビザを取得した後は日本の社会保険に加入する手続きとなり、これは社会保険労務士がお手伝いします。これにより本人が医療機関で治療を受ける場合の治療費の７割を日本国が負担してくれるのです。世界に誇る社会保険制度です。
■ 会社の決算申告
税理士がお手伝いします。日本では税理士と公認会計士の職域がはっきり分かれています。公認会計士は監査が中心ですのでスモールビジネスでは税理士が決算と法人税の申告、個人の確定申告のお手伝いをすることになります。指定されたフォームでの月次決算レポートの提供も可能です。