SEISEI SERVICES — RETAINER
Retainer Advisory
A structure is not finished at the moment it is built. As the business grows the vehicle stops fitting; as the family changes the premises of succession change; when the tax code is amended the provisions a design rested on move. A retainer is the framework that keeps the drawing alive.
This is for you if
- You have been through diagnosis and design, and now need someone responsible for maintaining the structure
- You want to know, each time the tax code is amended, how your own structure is affected
- You want someone to test a major decision against tax, legal and structural considerations before it is made
- You engage tax accountants, lawyers, judicial scriveners and banks individually, with nobody holding them together
- The business, the family or your country of residence is expected to change, and the resulting judgements need to be made continuously
When this is not the right service
If what you need is day-to-day tax practice — bookkeeping, payroll, annual accounts and tax returns — that is the domain of a retained tax accountant or tax accounting firm. We do neither bookkeeping nor filings. This service assumes you already have a tax accountant, and operates one layer above: maintaining the structure and coordinating the professionals as a whole.
What the retainer covers
Periodic review
Whether the designed structure still fits the present size of the business, the composition of the family and the composition of assets. Where it has drifted, we show where, and what the options are.
Structural response to tax reform
When an amendment is announced, we identify at the level of the provision which part of your structure it touches — so you do not have to re-investigate "does this affect us?" from scratch every time.
Consultation before decisions
Capital expenditure, forming a new entity, acquiring or disposing of property, revising director remuneration, admitting outside capital: the structural consequence is checked before the irreversible step.
Coordination of external professionals
Keeping the tax accountant, lawyer, judicial scrivener and bank working from the same drawing. Our role is to notice when their judgements contradict one another.
Keeping the record
The structural drawing, the provisions it rests on, and the decisions taken and why — maintained and updated, so that when people or generations change, why the structure has this shape can still be traced.
Relationship to your tax accountant
This does not replace them. It operates at a different layer.
| Who | What they do | When it matters |
|---|---|---|
| Retained tax accountant | Bookkeeping, accounts, filings, tax representation, tax consultation — reserved by law to licensed professionals | Monthly and annual practice; dealings with the tax authority |
| SEISEI | Maintaining and updating the structure, structural response to reform, coordination of the professionals | Before irreversible decisions, and when the structure no longer matches reality |
Our involvement does not intrude on the tax accountant’s work. By keeping the intent of the structure shared and visible, it is meant to give them more to work with, not less.
What typically moves a structure
- Tax reform — particularly in inheritance and gift tax, corporate taxation and international taxation
- A change in the stage of the business: profit level, headcount, additional locations
- A change in the family: marriage, birth, a death, the confirmation or change of a successor
- A change of residence or residence status, or a contemplated move abroad
- A significant movement in the valuation of real estate or of the company’s own shares
Frequently asked questions
I already have a tax accountant. Is this duplication?
No. The layers differ. Your tax accountant carries the statutory work — bookkeeping, filings, tax representation. We carry the design of the structure, its maintenance, and the coordination of the professionals. We do neither bookkeeping nor filings.
Can I engage the retainer without having had a diagnostic?
As a rule we begin with a diagnostic, because we cannot take responsibility for maintaining a structure we have not examined. The diagnostic may also conclude that a retainer is unnecessary.
How often can I consult you?
Beyond the periodic review, the premise is that you consult us whenever an irreversible decision is approaching. The frequency of review and the scope of consultation are fixed specifically in the engagement.
Will you tell me about tax reform without my asking?
Where an amendment affects your structure, yes — we identify it and tell you. We do not forward every amendment indiscriminately, only the parts that touch you.
What does it cost?
It varies with the complexity of the structure and the frequency of review, so we do not publish a fixed schedule. We quote once the diagnostic has established the scope of involvement required.
Related insights
- The Annual Compliance Calendar for Wealth Holders
- The Structure of Japan's Tax Penalties
- When a Tax Audit Notice Arrives
- Japan's Three Layers of Overseas Asset Reporting
- Tax Saving, Evasion, and Avoidance
Get in touch
Tell us about the structure as it stands and what is expected to change. Write to ceo@seisei.tokyo.
SEISEI provides financial and management consulting. It does not constitute tax representation, preparation of tax documents, or tax consultation as defined in Article 2 of Japan’s Certified Tax Accountant Act. Filings and tax computations are handled by partner licensed tax accountants (zeirishi).