Real Estate Fund One-stop service

Comprehensive solutions for compliance needs

Deloitte Tohmatsu will not only provide advisory services such as structure formation and tax compliance services, which Deloitte Tohmatsu have substantial advantage as a specialist, but will also provide one-stop support for all aspects of fund practice, from the establishment of SPC, operational management and to its termination, by significantly strengthening the operation service function (#1). The one-stop solution ensures that compliance practices become increasingly complex.

(#1) On October 1, 2024, Deloitte Tohmatsu acquired the business of Akasaka International Accounting Firm, a tax accountant corporation specializing in fund management administration, and significantly strengthened its service structure.

Global support through Deloitte network

Deloitte Tohmatsu, which is part of the Deloitte’s global network, has many bilingual members who can not only produce and communicate in Japanese and English, but also establish a borderless support system for offshore companies through cooperation with member firms.

Efficient compliance practices using technology

Deloitte Tohmatsu actively uses technology to enhance compliance and streamline operations.

Examples of Services Provided to SPC

1. Establishment
   • Establishment agent: Acting for registration procedures in the establishment of SPC, various tax filings required at the time of company establishment, opening of bank accounts
   • Acting Director: Dispatch experts from Deloitte Tohmatsu as the directors necessary for the registration and act for the management of the company, including approval of necessary documents (#2)
   • Provision of domicile: Provision of registered address (#2)
     
     (#2) In the past, the Deloitte Group provided services in cooperation with its business partners, but in the future, the Deloitte Group will be able to provide services.
      
2. Management
   • Legal and other corporate affairs: Storing seals, affixing seals to contracts and applications, holding general meetings of shareholders and preparing minutes, arranging registrations such as appointment of officers and accounting auditors, preparing reports to various regulatory authorities, reporting and affidavit procedures
   • Cash management: Management of passbooks, monitoring of receipts and disbursements, management of payment due dates and execution of payments
   • Audit: Negotiations with the audit firm regarding the accounting audit
     
     *Seal and cash management is carried out under strict management by establishing approval and settlement processes at the time of consignment, and operated through regular monitoring and reporting.
      
3. Financial Accounting and Tax Compliance
   • Accounting and closing: Preparation of bookings and accounts according to the format of each SPC by members with expertise, including certified public accountants and tax accountants
   • Tax: Tax filing for corporate tax, local tax, and consumption tax, preparation of legal records, and various tax consultations in Japan and overseas
   • Dividend Calculation: Support for calculating dividends and dividends
   • Reporting: Companies, silent partnerships, investment business limited partnerships Financial statements, investor and lender reports, cash flow performance reports
      
4. liquidation and dissolution
   • Calculation of distribution of residual assets, preparation of tax filings related to liquidation and dissolution, tax filing services, registration agency, public notice arrangement and affidavit procedures, closing of bank accounts, etc.
     
     * Cooperation with Deloitte Legal Japan and judicial scriveners for commercial legal and registration procedures