---
title: "Withholding tax by consultant type, and how zeirishi opinions can diverge"
url: https://memocore.ai/memos/6a5f644163d783ad68709504
project: "Doing Business in Japan"
tags: "lawyers-and-consultants, japan-business"
updated_at: "2026-07-21T12:21:21.184Z"
---

# Withholding tax by consultant type, and how zeirishi opinions can diverge

Withholding does not apply to fees paid to a 行政書士 (administrative scrivener), but it does apply to fees paid to a 弁護士 (lawyer) or a 税理士 (tax accountant). A practicing 行政書士 was quoted in the chat: "If I were a bengoshi or a tax accountant, you'd have to withhold tax. But since I'm a gyoseishoshi, you don't need to withhold." Similarly, services from a 司法書士 (judicial scrivener/registration specialist) are not subject to withholding tax, unlike classic lawyer services; when in doubt about a consultant's classification, it is best to ask the contractor directly, in writing. More broadly, opinions from different 税理士 and lawyers on the same question can diverge — the chat's recommendation is to cross-check important matters against multiple sources or official references rather than relying on a single consultant's personal experience or opinion.

Source: https://www.nta.go.jp/law/shitsugi/hotei/2/02.htm — Official NTA explanation of how withholding tax applies to different types of professional services..