---
title: "Tax audit (zeimu chosa) — overview"
url: https://memocore.ai/memos/6a5f641163d783ad687094e4
project: "Doing Business in Japan"
tags: "tax-filing, japan-business"
updated_at: "2026-07-21T12:20:33.599Z"
---

# Tax audit (zeimu chosa) — overview

A tax audit in Japan can reach a sole proprietor or a company of any size. This topic, gathered from a participant who watched a Japanese video on the subject plus personal cases, covers: the selection probability for sole proprietors; typical red flags; checking ATM camera footage; audit duration and how many years back are examined; the two types of audits (voluntary and forced); the practice of hiring a 税理士 for an audit; common violations found; an informal higher-probability threshold; real cases with additional assessments and penalties; the role of a certified accountant; and the general "trust-based" approach the tax office takes absent grounds for suspicion. See the linked detail records for each topic.