SOC 2 attestation in Japan

SOC 2 attestation in Japan at a glance

When Japanese banks, insurers and securities firms manage vulnerabilities in systems held by their critical third parties, the Financial Services Agency's 2024 cybersecurity guidelines suggest using third-party assurance reports such as SOC 2, together with contracts. The same guidelines let due diligence on suppliers rely on external evaluations. For cloud, SaaS and outsourcing providers serving Japanese finance, a SOC 2 report is therefore a practical way to answer repeated security questionnaires, and it is also the report US customers commonly request. SOC 2 is an attestation, not a certification: a licensed CPA firm examines controls relevant to security, availability, processing integrity, confidentiality or privacy against the AICPA trust services criteria and issues a Type 1 or Type 2 report. Many providers in Japan pair it with ISO/IEC 27001 so one control set serves both. Sterling's Tokyo office prepares the control environment and evidence for the CPA firm, with Effivity and Sterling Academy included.

Who needs SOC 2 in Japan, and what happens without it

In Japan the question rarely comes from a law. It comes from the buyer, the regulator or the partner that wants proof before it signs. These are the organisations that get asked.

• Cloud and SaaS providers serving Japanese financial institutionsThe FSA guidelines cite third-party assurance reports such as SOC2 for managing critical third parties.
• Japanese SaaS companies selling to US customersUS buyers commonly request a SOC 2 report in procurement.
• Outsourcing and data-processing providersClients want independent assurance over controls relevant to security and confidentiality.

SOC 2 requirements in Japan

Strip away the vocabulary and SOC 2 asks a service organisation to report on six things about the controls behind its service.

In Japan these six sit alongside the local laws and regulations listed under drivers below; one system can evidence both. The detail is on the global hub: SOC 2 explained →

How to get a SOC 2 report in Japan

One team from the Tokyo office carries the work from scoping to report. Nationwide from the Tokyo office, on-site where the scope requires; remote delivery for distributed teams.

1. Discovery call and scopeEntities, locations, regulators and target date, agreed before any proposal.
2. Gap assessment against SOC 2 and the Japanese requirements that apply to youControls you already run for your regulators and customers are reused, not rebuilt.
3. Your system built with your team in EffivityRisks, controls, evidence, incidents and reviews in one live system the auditor can see.
4. Internal audit, management review and corrective actionsYour internal auditors trained by Sterling; the evidence proven before any external review.
5. The independent examination and reportA licensed CPA firm performs the examination and issues the report. Sterling supports the examination.

The Sterling Promise: 100% on-time completion, 100% success, 8,100+ client engagements.Sterling does not certify. Certification decisions stay with independent bodies.

• SOC 2 gap analysis
• SOC 2 implementation plan

How long does SOC 2 attestation take in Japan?

There is no standard duration: it depends on your scope and on how much of the system already runs. In Japan these are the factors that set the timeline.

• Type 1 versus Type 2 and the length of the observation period
• Number of trust services categories in scope
• Maturity of control evidence

Sterling agrees a dated plan with you on the discovery call, once the scope is known.

• What drives the SOC 2 timeline
• Scope and timeline estimator

How much does SOC 2 attestation cost in Japan?

The cost has two parts: the consulting work to build and prove the system, and the CPA firm’s fees, which are quoted separately. In Japan these factors move both.

• Number of trust services categories and systems in scope
• CPA firm fees quoted separately from consulting
• Tooling for evidence collection

Sterling gives one customised, all-inclusive proposal after the discovery call, never before the scope is agreed.

• What makes up the cost of SOC 2

SOC 2 consultants and auditors in Japan

Two different organisations are involved. A consultant helps you build the system and prove it works; a licensed CPA firm then audits or assesses it and decides. Keeping the two separate is what makes the result credible to buyers and regulators.

• Check that the body’s accreditation or approval covers SOC 2 and your sector, and that its certificates can be verified online.
• Ask the consultant how the local requirements in Japan are mapped into the same system, so nothing runs twice.
• Ask for client references in your sector; Sterling’s client letters are available on request.
• Agree who owns the evidence and the tool after the engagement; with Sterling the system stays yours, in Effivity.

SOC 2 in Japan: questions clients ask

More on SOC 2 for Japanese organisations

• SOC 2: the complete guide
• Watch: How to implement SOC 2
• Accounting and professional services: SOC 2 for the sector
• BPO and shared services: SOC 2 for the sector
• Fintech and payments: SOC 2 for the sector
• Healthcare IT and health BPO: SOC 2 for the sector
• HR, payroll and staffing: SOC 2 for the sector
• MSPs and data centres: SOC 2 for the sector
• SaaS and technology: SOC 2 for the sector
• Sterling in Tokyo
• SOC 2 attestation in Japan and every other standard Sterling delivers there

Other standards Japanese businesses ask Sterling for

Organisations in Japan often combine SOC 2 with one of these, under one management system where the scopes allow.

All 21 standards Sterling delivers in Japan →