if you buy from buyee or tenso it does. it has to be shipped to a japanese address to be counted. which is what buyee and tenso do.

timing, where they time the subtitles? to me this is the tough part. because you need the exact milli second ahaha.
typesetting, like for the member colours and all (for me this is easy. i don't need another person to help me since it's easy but subbing group appreciates it too)
encoding and uploading. Not everyone has good computer and internet connection. so this is actually helpful to subbing groups or any subber who has slow internet connection ><

of course, for PV and stuff some people do karaoke timing and all as well....