【 Case Study 】
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Case Study　①　Case on US tax

Case Study － ① US tax ＜Case1＞


​​In the case where expatriate living apart from his/her family de-clares a personal income tax in the US, his/her spouse does not have a US SSN(social security number).
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In the absence of the US Taxpayer Number (ITIN) of the spouse in Japan, the income deduction will be reduced and extra taxes may be incurred.
Our IRS certified CAA has notarized the notary, ITIN is quickly and easily acquired without mailing the spouse's passport origi-nal to the United States, and it has received very popular atten-tion from customers.

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Case Study － ① US tax ＜Case 2＞


​​When a Japanese invests real estate in the United States, regis-tration of LLC establishment in the United States is necessary
Personal Taxpayer Number (ITIN) must also be acquired as partner of LLC
Do not know how to acquire ITIN for establishing LLC

This does present him/her with a chicken-and-egg problem.

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Since ITIN acquisition procedure could be done smoothly at our company without waiting until tax declaration in the US, registra-tion of LLC establishment completed successfully.
This has received very popular attention from customers.

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Case Study － ① US tax ＜Case 3＞


Is it possible or not to get refund in cases where the Japanese are net of withholding tax from US income?
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Even in cases where the withholding tax is deducted, advance measures and post-correspondence are possible.
There have been many people who have successfully completed the refund procedure or have not deducted withholding tax with our support.

Please feel free to consult us first.

Case Study － ① US tax ＜Case 4＞
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​I established a US corporation (branch office), but do not know what to do with administrative work.
Entrusting all the field to the local does not have any problem?

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​Please leave it to us.
With regard to the administrative work (tax, personnel, trade, ac-counting etc.) of US corporations, compliance and legitimate cost reduction can be achieved at the same time.
The case which "just pay the premium that can be reduced" and the case which "just pay the tax practice cost that can be re-duced" are seen until now.

Please feel free to consult us first.

Case Study　②　Case on Customs Global Compliance

Case Study － ② Customs Global Compliance ＜Case 1 HS Code＞
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When importing handbags, we are paying 16% customs duty.
But isn't it possible to lower the payment of customs duties?
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Please leave it to us.
Possible by bringing in a low tax rate product classification at the time of importation.
As a result, it became 8% of duties.


Since there are various cases, please do not hesitate to consult us first.

Case Study － ② Customs Global Compliance ＜Case 2 Tariff valuation＞
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Due to the transfer pricing taxation, the tax office has requested us to revise the material import price from the subsidiary which is not appropriate and too high, and has notified to pay the addi-tional tax.
On the contrary, is it possible to go back to the customs authori-ties to correct or refund prices such as customs duties and im-port consumption taxes?
Please leave it to us.

We can not automatically claim refunds to customs, but we can support negotiations logically.
We also support appropriate documentation that is applicable to both tax offices and customs when preparing transfer pricing documents in advance.

Please feel free to consult us first.

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Case Study － ② Customs Global Compliance ＜Case 3 Rule of origin＞
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As we use a certificate of specific origin from Vietnam exporters and import goods with zero tariff, doesn't it really matter as it is?
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​Please leave it to us.

In developing countries, you can see the case that a certificate of specific origin is issued despite not meeting the rules of origin.
We will go through the investigation to the local site by our FTA audit and thoroughly enforce improvement and standardization of procedures, observation of compliance and legal tax reduction.
We recommend that you prepare so as not to be a big risk later.

Please feel free to consult us first.

Case Study　③　Case on international business support

Case Study － ③ international business support ＜Case 1＞
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We have concluded a contract with a company in Thailand and we are considering establishing a joint venture company.
I would like you to advise on what points to be careful about.

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​Please leave it to us.

It is very important to create contracts when contracting.
The first "button mismatch" may become a big risk afterwards.
(Example: Due to omission of royalties in the initial contract, the Japanese side will be taxed the donation to overseas related persons etc.)

It is recommended that you measure in advance.

Please feel free to consult us first.

Case Study － ③ international business support ＜Case 2＞
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We have not forecasted that business can become profitable as soon as we set up a branch office or corporation in the United States, but we would like to start exporting for trial as test sales such as online shopping.
Because we are not sure of local business negotiations, laws, regulations, procedures, etc, and also with problems such as language, culture and the system, we are in trouble not to grasp actual market trends.


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In order to avoid the occurrence of fixed costs due to establish-ment of a base in the field, utilize our company's functions to de-velop sales channels

In addition to compliance such as business licensing, import permission, trade business and tax treatment in the United States,
 we also follow non-resident customs clearance (including tax is-sues) at bonded warehouse, and VMI (Vendor's Managed Inven-tory) realized timely delivery.
It was very pleasing not only for our customers but also for their customers.
We have the following performances:
The customers has left all the business negotiations to us includ-ing the exhibition participation etc. in the field.
We have made great achievements in agency development, online shopping etc. as an outside "overseas sales" of the cus-tomer.



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Contact us here
Trade Tax International Tax & Accounting  Osaka branch
Trade Tax West Japan Co.,Ltd.
Chida International Tax & Accounting

5-1-18, 11F, Miyahara, Yodogawa-Ku, Osaka-shi, Osaka 532-0003 JAPAN
TEL 06-6350-7100   FAX 06-6350-7101