Compound Application	Payment after receipt of the refund	First time (Applicant)	20%
		Repeater	17%
		From 3rd time onwards	15%
	Prepayment (Applicant will pay the estimated fee before the application)	First time (Applicant)	19%
		Repeater	16%
		From 3rd time onwards	15%
Application for Correction	Payment after receipt of the refund	First time (Applicant)	25%
		Repeater	22%
		From 3rd time onwards	20%
	Prepayment (Applicant will pay the estimated fee before the application)	First time (Applicant)	24%
		Repeater	21%
		From 3rd time onwards	19%
Single Application	Payment after receipt of the refund	First time (Applicant)	25%
		Repeater	22%
		From 3rd time onwards	20%
	Prepayment (Applicant will pay the estimated fee before the application)	First time (Applicant)	24%
		Repeater	21%
		From 3rd time onwards	19%

※Our company can be your tax agent as well. (additional fee)
※The minimum basic fee is 100,000 yen (plus consumption tax)
If your tax refund (including exemption) is a small amount, please consult.
※Additional fees may be charged for refund application of business owners and other tax filers.
Please feel free to contact us for more details.