Nagamine & Mishima Accounting Office

Accounting practice since 1989

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Advertising Marketing

Advertising Marketing

Advertising fees are generally paid in advance as prepaid expenses. In preparing consumption tax returns, timing of claiming as consumption tax receivables is at the time service is provided.

Advertising fees are highlighted in one aspect for income tax purposes. Japan tax code restricts income tax deductibles by deeming certain transactions as entertainment expense regardless of how is it is treated accounting wise. A guideline of advertising related fee being deemed as entertainment is determined by the characteristic of advertising. In case the expenditure of the advertising is targeted to a certain individual, the more likelihood the transaction will be deemed entertainment expense for tax purpose.In case it is targeted to mass audience ,it will not be deemed as entertainment.

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People are Talking

  • “YOOX’s business partnership with Nagamine & Mishima Office started in 2004, when the Italian company landed in the Japanese market.

    Nagamine & Mishima Office worked very closely on helping YOOX to set up the corporate, accounting and tax procedures according with the local requirements.

    In the these 10 years of operations in Japan, Nagamine & Mishima Office has always supported YOOX to reach its goal, with a very professional and proactive approach and a unique working way: efficient, kind, timely and careful to details. We would recommend them to anybody! “

    Paolo Bedodi, Financial Controller

    YOOX GROUP