Does a tax advisory contract require a stamp? What about outsourcing contracts?

Is it necessary to use revenue stamps for tax accountant advisory contracts?
In conclusion, if the contract is a delegation contract, no revenue stamps are required, but if the contract is a contract, revenue stamps are required. If it is a contract to close accounts and file tax returns, it falls under the category of a contract. In addition, there is a slight difference in treatment between individual tax accountants and tax accountant corporations.

Contracting Agreement and Delegation Agreement
The first step is to determine whether the advisory contract is a “contractor contract” or a “delegation contract.

A contractor agreement is a contract in which one party promises to complete a certain work and the other party pays remuneration for the results of the work. (Article 632 of the Civil Code)
If the “completion of the work” and the “payment of remuneration” are related in terms of consideration, the contract is a contract.
Example: Building construction contract, website creation contract, etc.

A power of attorney contract is a contract in which one party entrusts the other party to perform a legal act, and the other party accepts the entrustment. (Article 642 of the Civil Code)
Even if there is no visible result of “completion of work,” it is possible to receive remuneration as long as the entrusted work is performed.
Example: Management guidance and consulting contracts (without deliverables), etc.
Delegation agreements do not require stamps. A power of attorney contract is not considered a taxable document under the Stamp Tax Act, and no revenue stamps are required for a power of attorney contract.

Whether a consulting contract with a licensed tax accountant is a “contract” or a “delegation” is determined by the contents of the contract.
“Advisory contracts that fall under the category of “outsourcing
The key to a contractor agreement is whether or not there is “completion of work. If there are words such as “preparation of tax documents” or “preparation of tax returns” in the scope of work specified in the contract, it falls under “contracting”.
“Advisory contract that falls under “Delegation
In a delegation contract, there is no promise of “completion of work. If the scope of work specified in the contract is only “tax consultation” or “checking of documents” and there is no requirement to produce any deliverables, it falls under the category of “delegation. In this case, no stamp is required for the contract as a delegation contract.
However, if the purpose of the contract is to prepare tax documents and a certain amount of remuneration is to be paid for it, the contract falls under the category of Document No. 2 (Contract for Contracting) (Kiso No. 2 Document 17). In addition, a receipt prepared by a certified tax accountant in the course of his duties is treated as a receipt not related to business, and is exempt from taxation (Document 26, No. 17 of the Basic Circular).

Applicable taxable documents
If a consulting contract with a licensed tax accountant falls under the category of “contract work,” it falls under the category of document No. 2 (contract work agreement) under the Stamp Duty Law. (https://www.nta.go.jp/law/tsutatsu/kihon/inshi/betsu01/03.htm)
The amount of stamp duty for a No. 2 document depends on the contract amount stated in the contract.
List of Stamp Taxes (Part 1) (https://www.nta.go.jp/taxes/shiraberu/taxanswer/inshi/7140.htm)

It may also fall under the category of Document No. 7.

Document No. 7 means…
If the contract period exceeds three months, it is also considered to be a Document No. 7 (basic contract for continuous transactions).
Contracts that are the basis of continuous transactions” (https://www.nta.go.jp/taxes/shiraberu/taxanswer/inshi/7104.htm)
The amount of stamp duty for document No. 7 is 4,000 yen.
In addition, individual tax accountants are not considered to be “business persons” and do not fall under the category of Document No. 7 (tax accountant corporations fall under the category of “business persons”).

The following is a list of contracts that fall under both Document No. 2 and Document No. 7.
If the contract amount is stated -> Document No. 2
When the contract amount is not stated -> Document No. 7
Amount stated in the document (https://www.nta.go.jp/taxes/shiraberu/taxanswer/inshi/7122.htm)

It is also necessary to pay attention to the amount of money stated in the document.

z In the case of a contract in which only the contract amount for a part of the contract is stated
If the contract contains only the amount of the contract for a part of the contract, the amount of the part of the contract is the amount of the contract. However, even if the amount is stated in the contract, the amount of the deposit and the amount of the unofficial payment do not correspond to the stated amount.

0 In the case of a contract that stipulates the contract amount on a monthly basis, etc.
In the case of a contract that stipulates the contract amount on a monthly basis, if the contract period is stated, the amount calculated by multiplying the amount by the number of months of the contract period will be the stated amount.

0 If the contract period is not stated
If there is no contract period, the contract amount cannot be calculated, so there is no amount to be stated. If there is a provision for renewal of the contract period, the amount will be calculated only for the period before the renewal.

For example, if the contract states, “The consulting fee is 100,000 yen per month and the contract period is one year, but if both parties have no objection, the contract will be extended for another year. The contract term is one year, but if both parties have no objection, the contract will be extended for another year.” The amount stated in the contract will be 1,200,000 yen (100,000 yen x 12 months).

National TAX Agency
https://www.nta.go.jp/law/zeiho-kaishaku/tsutatsu/kihon/inshi/betsu01/03.htm