Office Overview

New-Japan Business Consulting Remuneration Rules

The Firm’s remuneration policy is based on hourly or monthly fees and quotations per project (including contingency fees). For those not listed, the details will be given to clients who contact the firm.
Regarding payment methods, Consulting BU requires payment on a monthly basis or on a contingency fee basis. Please be aware of this beforehand.

■Hourly rate

Classification	Fees (excluding VAT)	Adoption
Consulting BU	100,000 yen/hour	Consultation on business planning for businesses.

■By consulting project

Classification	Fees (excluding VAT)	Adoption
Management Project	10 million yen/month	General management consulting

M&A support	Fees (excluding VAT)
	Initiation fee: 1 million yen.
Contingency fee depending on the amount of the transfer	Portion below 500 million	5%
	Portion exceeding ¥500 million but not exceeding ¥1 billion	4%
	Portion exceeding JPY 1 billion and up to JPY 5 billion	3%
	Portion exceeding JPY 5 billion and up to JPY 10 billion	2%
	Portion in excess of 10 billion	1%

Enterprise Value Calculation	Fees (excluding VAT)
Remuneration based on gross book value	Portion below 100 million.	550,000 yen
	Over ¥100 million and up to ¥500 million	880,000 yen
	Over JPY 500 million and up to JPY 1 billion	1 million.
	Over 1 billion	0.1%

＃Please also refer to the following notes.

Note on the Income Tax Act and the Consumption Tax Act

＃Note：The above remuneration amounts do not include an amount equivalent to the consumption tax and local consumption tax levied on compensation for the provision of administrative services in accordance with the provisions of the Consumption Tax Act (Act No. 108 of 1988) and the Local Tax Act (Act No. 226 of 1950) (external tax).

※The income tax withholding obligations relating to the remuneration of lawyers and other professionals under Article 204 of the Income Tax Act do not apply to this remuneration provision.
Therefore, each client does not have to withhold income tax when paying remuneration, as the firm does not calculate income tax on the invoice.

●Reference
Article 204 of the Income Tax Act
（tax withholding at the source）
Article 204 A person who pays the following remuneration or fees, contract money or prize money to a resident in Japan shall collect income tax on the remuneration or fees, contract money or prize money at the time of payment and pay it to the State by the tenth day of the month following the month in which the collection date falls.
(ii) Lawyers (including foreign lawyers) (iii) Remuneration or fees for the services of judicial scriveners, land and house investigators, certified public accountants, certified tax accountants, social insurance labour attorneys, patent attorneys, maritime agents, surveyors, architects, real estate appraisers, engineers and other similar persons specified by a Cabinet Order

These Remuneration Rules are current as at 1 April 2023. These Remuneration Regulations are subject to change without notice. Please be aware of this beforehand.