In an independent fair viewpoint, it is said to an answer, laws and ordinances about the land tax that I do that I plan the reasonable realization of prescribed duty to pay tax with a mission for the trust of the taxpayer along the idea of the tax payment by self-assessment (one line of law) and, as duties, meets a demand of another person, and the licensed tax accountant performs a report / the application of various taxes, the making of taxation business documents, taxation business consultation, a dissatisfaction examination procedure about the tax as an expert about the taxation business.

For "a person having the qualification to become the licensed tax accountant", there are a national tax worker (so-called taxation office alumnus), a certified public accountant, the lawyer whom I work in the taxation office more than person, 23 I pass a licensed tax accountant examination, and to have work experience more than it in 2, and received the appointment training, and next, "a licensed tax accountant" can perform taxation business by receiving registration to the licensed tax accountant list (three lines of law Clause 1s).
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