Nagamine & Mishima Accounting Office

Accounting practice since 1989

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Office Supplies

Office Supplies With advancement of technology, many office devices had become affordable. Purchase price has gone down so that many devices are not subject to depreciation. The tax code in Japan allows a one-time expense write off for devices which unit price is below JPY 100,000. The key here will be the unit price. Ask… [Read More]

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… [Read More]

Prepaid Expence

Prepaid Expence Expenses such as below are in principle recognized based on the service period. 1. Insurance 2. Rent 3. Interest But exceptions apply to those expenses meeting certain condition which allows expense recognition on cash basis. In other words, even if the payment is upfront, a company can claim the full payment amount as… [Read More]

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People are Talking

  • “From the early days of our company’s establishment, N & M have given us a fine service not just for monthly and annual accounting, payroll processing and tax filing, but for financial reporting to our head office. In addition, we greatly appreciate their detailed responses to the head office for any small query about reporting.

    While the reporting schedule of overseas head office is sometimes very tight because it is out of consideration of Japanese holidays and other local schedule. Despite such a hard schedule, N & M have provided the service in time and it is a great reassurance to us.

    As we can get a in-depth reply from their experienced staff even for a minor question, we can consult N & M about anything without hesitation. We have nothing to worry about daily accounting in general. N & M is a necessary partner for us to facilitate our business in Japan.”

    Mr. Hiroshi Ohtaka, Representative Director

    Bel Japon K.K.