Advance notice of tax audits: what is notified, notice to the tax representative, and cases with no noticeWhen the tax office checks your records, it usually calls you first
The NTA's "FAQ on Tax Audit Procedures (for general taxpayers)" was revised in July 2026 (Reiwa 8). For on-site audits, the date and time, place, tax type, tax period, purpose and so on are, in principle, notified by telephone or similar means with reasonable advance time before the audit begins. The FAQ also covers notice to the tax representative, changes of date and time, and how cases without advance notice are handled.
- 1. Advance noticeThe audit, date and time, place, tax type, purpose and so on are conveyed by telephone or similar means
- 2. Checking convenienceThe taxpayer's or tax representative's availability is asked and the schedule is adjusted
- 3. Request for changeWith a reasonable reason, a change can be requested orally
- 4. Audit beginsThe auditor arrives at the notified date and time
Key points
- For on-site audits, notice is in principle given by telephone or similar means with reasonable advance time before the audit begins. The timing of notice (how many days ahead) is not specified in law and is not set uniformly.
- Advance notice is in principle given orally by telephone. Even if the taxpayer asks, a written copy of the notified contents is not provided.
- To have notices sent only to the tax representative, the taxpayer's consent must be stated in the power of attorney for tax representation. If it is not stated, notice is given to both the taxpayer and the tax representative.
- Even after notice, the start date and time can be discussed if there is a reasonable reason, such as temporary hospitalization, a relative's funeral, or unavoidable business circumstances. The request may be made orally.
- Advance notice may be omitted where it could make illegal or improper acts easier and make an accurate understanding of the facts difficult. Even then, the tax type, tax period and purpose are explained promptly after the officials arrive, and the decision not to give advance notice is not itself subject to an objection.
What to do in practice
- If you have a tax accountant, check whether the power of attorney for tax representation states consent regarding advance notice.
- When you receive a call about an audit, tell the contact person early about inconvenient dates and busy periods such as the settlement and filing seasons.
When tax office staff visit a company or shop to check its books and records, it is called a tax audit. Usually, they phone you before they come to tell you when, where and what they will check. If the day is not convenient, you can sometimes talk with them and change it.
- ○Applies: You are usually told in advance by phone
- ○Applies: If the day is not convenient, you can discuss it depending on the reason
- ×Does not apply: The law sets a fixed number of days for how far ahead you are told
- ×Does not apply: They never come without notice by phone
Points
- Before they come, they tell you the date, the place and the purpose of the check by phone.
- If you have a proper reason, such as illness or a funeral, you can ask to change the date.
- However, if they judge that telling you in advance would make an accurate check difficult, they may come without calling.
What the words mean
- Tax audit
- When tax office staff check whether a tax return is correct
- Tax representative
- A tax accountant who handles tax procedures on someone's behalf
- National Tax Agency (NTA): National Tax Agency (NTA): FAQ on Tax Audit Procedures (for general taxpayers) (revised July 2026, Reiwa 8)
This article summarizes and explains materials published by government agencies and is not advice on any individual case. Rules can change, so for actual procedures and decisions always check the latest original materials and consult professionals such as tax accountants or labor and social security attorneys. English, Simplified Chinese and Traditional Chinese versions are translations prepared from the Japanese articles for convenience. If anything differs, the Japanese text and the original source take precedence.