I had several questions about zeirishi. I will answer the questions. I think it is not easy for foreigners to understand the meaning and the role of a zeirishi because only a few countries have the system of the tax specialist called "zeirishi" in Japanese. The questions are the following;
Q1 What is the difference between CPA and CPTA?
A1 One of the main duties of CPA is to audit listed companies because all listed companies need to submit their audit reports to securities exchanges in Japan. In another case, some unlisted companies submit their audit reports to banks and securities firms. In tax duties of CPA, they cannot offer tax services to companies without a CPTA license. A CPA can simply obtain a license of CPTA through registration. Therefore, a CPA who offers tax services to their clients has already obtained the license of CPTA. CPTA only offers tax services to their clients and cannot make an audit report to submit to securities exchanges. It is called that tax services is monopolistic duties by CPTA.
Q2 Is it possible for non residents of Japan and foreign people to become Zeirishi (CPTA)?
A2 Yes, they can be CPTA. However, only people who have are qualified can take the examinations. For example, Some of the qualifications are experience in accounting for business, majored in Economics, Management or Law in their bachelor's degree and so on. If they have met the certain qualifications required, all they need to do is take the examination and pass it in order to obtain a CPTA license.
Q3 Are the duties related with international tax law also offered by only CPTAs?
A3 Yes, only CPTAs can offer the services related with international tax law and Japanese tax law.
Q4 How many years does it take to obtain a CPA license?
A4 There are no specific statistics that shows how many years does it take for examinees to pass the CPA examination. But according to some websites, on an average, a person spends 2-4 years before passing the examination and only 10% of the examinees pass during their first take.
If you have questions about CPTA and CPA, please feel free to contact me.