What “Local Origin” Means for a Small Tax Accounting Firm in Japan

Aki Kojima / Tax Accountant

July 4, 2026

AKI Japan Tax Consultant Office | Income Tax, Corporate Tax, International Tax matters | What “Local Origin” Means for a Small Tax Accounting Firm in Japan

Thoughts After Reading Apparel from Production Regions

The way other industries think can be very helpful when trying to see our own work from a relative point of view.

Recently, I read a book called Sanchi-hatsu Apparel, which could be translated as Apparel from Production Regions. When we hear the word “apparel,” we tend to look first at the brand name or the name of the shop. However, behind that, there are production regions connected with fabric, sewing, processing, and other work.

While reading the book, I wondered how the idea of “coming from a production region” could fit a tax accounting firm.

Of course, a tax accounting firm does not make clothes. Also, even if we use the word “procurement” for a service business, it does not quite match the idea of a local production area in the same way. Still, there is a place where tax concerns arise. From that place, it is possible to think about the shape of the service.

In my case, that “place” is the consultation I receive from people who want to confirm tax matters in English, foreign residents doing business in Japan, and sole proprietors or small companies that have transactions with overseas parties.

What Is the “Production Area” of a Tax Accounting Firm?

If we break down the idea of a production area in the sewing and apparel industry, it may have several meanings.

  • The place where the raw materials come from
  • The place where the product is made
  • The place where the maker is located
  • The place where the selling company is located

For my office, there are certainly cases where people choose me because I am based in Osaka. This is close to the idea of a production area as “the place where something is made.”

On the other hand, when there are many accounting firms and tax accounting offices, location alone is not always enough to make a firm stand out as a “production area.”

Especially when I think about a small tax accounting firm, it is only natural that there are many other tax accountants in the same region. However, in my own case, I feel that the appeal is sometimes made in a broader frame: not only Osaka, but Japan as a country.

I also feel that clients sometimes look at the maker of the service, meaning myself. They use the service because there is something in the service itself, and in the person creating it, that fits what they are looking for.

A service is not shaped only by the person who provides it. The compatibility, attitude, and situation of the person receiving the service also affect the final result. For that reason, I am glad when people see me not only as an office, but also as the maker of the service.

Japan as the Place Where the Service Comes From

When I receive requests from people doing international work, I often feel that they are not looking at my office only within the small frame of Osaka.

Of course, Osaka or the Kansai area may matter for people who live in Japan, or who live near Kansai. However, when I receive inquiries from people living outside Japan, I often feel that the relevant frame is “Japan.”

Rather than asking a tax accounting firm outside Japan, they seem to contact me because they want to consult with a local Japanese tax accountant or accounting office.

Japanese readers may feel that “Japan” is a very large category. I also did not originally think that describing myself as being in Japan would create any particular difference.

However, looking at recent inquiries, I feel that the category of “Japan” itself has become, to some extent, a point of differentiation.

The Difference Made by the Individual Provider

I also feel that I am sometimes able to show a difference as the individual provider of the service.

When other professionals ask me for support, they sometimes say that even if a firm advertises international tax services or English support, the actual service may vary if the firm is large. In some cases, the person who actually handles the matter may not be the person who is truly strong in that area.

One reason requests come to a tax accountant like me, who says that he handles international matters personally as a one-person office, may be related to this point.

Of course, English ability is not the only point. I also try to communicate my own character, the types of industries I have worked with, and the professional background that shapes how I handle consultations.

Expertise Can Be Built Even from a Small Office in Osaka

When I receive requests with a clear and specific character, I feel that it may be because I have been able to build a certain level of expertise.

I have come to understand that even a small tax accounting firm can create this kind of distinctive feature and have it recognized by the people who need it.

While continuing to be conscious of this kind of specialization, I would like to deliver my services to the people who actually need them.

It is not a service that reaches everyone, or that everyone needs. By accepting that, I would like to deepen the service into something that is genuinely sought after by particular people.

AKI Japan Tax Consultant Office | Income Tax, Corporate Tax, International Tax matters | What “Local Origin” Means for a Small Tax Accounting Firm in Japan

About the Author

Aki Kojima

A licensed Japanese tax accountant based in Osaka. He supports freelancers, small businesses, and clients with international transactions, providing English-language tax consultations, assistance with cross-border tax matters, and Japanese tax filing support.

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