Over 50% of Corporate Tax Filing Relies on Veterans, Only 3.8% Have Manuals; About Half Use Excel for Tax Simulation, Highlighting Personalization and Inefficiency

PCA Corporation (Representative Director: Fumiaki Sato; Headquarters: Chiyoda-ku, Tokyo; Prime Market Code: 9629; hereinafter 'PCA'), which develops and sells cloud-based core business systems including 'PCA Arch' that supports financial accounting, HR/payroll, and sales management in one stop using AI technology, has announced the results of a survey on corporate tax filing practices conducted with 109 of its own corporate tax filing personnel.

■ Survey Summary

■ Survey Overview

Survey Name: Survey on Corporate Tax Filing Practices

Survey Method: Internet survey planned by IDEATECH's research marketing service 'Resapy®'

Survey Period: March 24, 2026 - March 25, 2026

Valid Responses: 109 personnel in charge of corporate tax filing at their own companies

*Percentages are rounded to the first decimal place, so totals may not equal 100%.

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[Q1] Full in-house corporate tax filing remains at just over 20%

When asked 'Q1. Which of the following best describes the division of roles between your company and your tax accountant (accounting firm) in your current corporate tax filing work?' (n=109), 'Division of labor (company prepares draft return, tax accountant reviews and files)' was 35.8%, and 'Partial outsourcing (company only inputs breakdowns, etc.; tax accountant handles schedules, etc.)' was 23.9%.

[Q2] 45.7% of personnel report that 'document collection' takes the most time

When asked 'Q2. For those who did not answer 'Full outsourcing (all accounting and tax work outsourced to tax accountant)' in Q1: Please tell us which tasks take the most time in corporate tax filing work. (Up to 3 answers)' (n=105), 'Document collection' was 45.7%, 'Creating schedules' was 41.0%, and 'Tax adjustments' was 29.5%.

[Q3] Over 40% of data linkage from accounting software is 'file-based', full automatic linkage is 21.0%

When asked 'Q3. For those who did not answer 'Full outsourcing' in Q1: Which of the following best describes the actual state of data linkage from your accounting software to your corporate tax filing software?' (n=105), 'Fully automatic linkage (smooth integration using features from the same vendor, etc.)' was 21.0%, and 'File-based linkage (importing via CSV output/processing or API)' was 42.9%.

[Q4] About 40% of personnel cannot complete work within the filing software, citing 'consumption tax calculation' as the biggest burden among tasks managed in Excel

When asked 'Q4. For those who did not answer 'Full outsourcing' in Q1: Among the tasks that cannot be completed within the filing software and are managed/calculated in Excel, etc., which one imposes the greatest burden?' (n=105), 'Consumption tax calculation (calculating deferred consumption tax, determining invoice categories, etc.)' was 36.2%, and 'Managing tax adjustment items (identifying low-value assets, managing entertainment expense limits, etc.)' was 22.9%.

[Q5] The most nerve-wracking check tasks for personnel are 'consumption tax/invoice determination' and 'checking for tax omissions', both at 30.5%

When asked 'Q5. For those who did not answer 'Full outsourcing' in Q1: Which human error check task requires the most concentration in your filing work?' (n=105), 'Consumption tax/invoice determination (checking for input errors in qualified/non-qualified status, etc.)' was 30.5%, and 'Checking for tax omissions (confirming no oversight of supplies that should be capitalized as fixed assets, etc.)' was 30.5%.

[Q6] Over half of personnel feel work is 'personalized to specific individuals'

When asked 'Q6. For those who did not answer 'Full outsourcing' in Q1: Which of the following best describes the situation regarding handover from predecessors and personalization of filing work?' (n=105), 'Previous year follow-up type (working while referring to previous year's records)' was 24.8%, and 'Personalization to specific individuals (only specific veterans understand calculation bases and operations)' was 54.3%.

[Q7] Top dissatisfaction with filing software: 'Weak integration with accounting software' (1st), 'Hard-to-read screen and difficult operation' (2nd)

When asked 'Q7. For those who did not answer 'Full outsourcing' in Q1: Please tell us your points of dissatisfaction with the corporate tax filing software you currently use. (Up to 3 answers)' (n=105), 'Weak integration with accounting software' was 42.9%, and 'Hard-to-read screen and difficult operation' was 29.5%.

[Q8] About half of personnel conduct tax simulations using 'their own Excel, etc.', only 21.1% use filing software

When asked 'Q8. How do you handle reporting to management and interim tax simulations (estimates)? Please select the option that best applies.' (n=109), 'Calculating estimates in my own Excel, etc., and reporting' was 48.6%, and 'Using filing software functions to calculate and present quarterly estimates' was 21.1%.

[Q9] Most desired assist functions: 'Consistency check' (25.7%) and 'Wizard-style navigation' (24.8%)

When asked 'Q9. For those who did not answer 'Full outsourcing' in Q1: If new assist functions (AI, etc.) were to be added to your filing software, which function would you want most?' (n=105), 'Consistency check (automatic detection of numerical discrepancies within the system)' was 25.7%, and 'Wizard-style navigation (UI/UX guide that allows even beginners to operate without confusion)' was 24.8%.

[Q10] One in four personnel would prioritize 'AI functionality' when switching software

When asked 'Q10. For those who did not answer 'Full outsourcing' in Q1: If you were to switch corporate tax filing software in the future, what would be the most important deciding factor?' (n=105), 'AI functionality (input assistance, automatic judgment, chatbot for tax consultation, etc.)' was 24.8%, and 'Overwhelming ease of use (intuitive UI/navigation that doesn't require specialized knowledge)' was 21.0%.

■ Summary

This survey was conducted with 109 personnel in charge of corporate tax filing at their own companies. The results revealed that 54.3% feel that filing work is personalized, and about half conduct tax simulations using Excel.

First, regarding the division of roles in filing work, 'division of labor' (35.8