Nagamine & Mishima Consulting

Accounting practice since 1989

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Meeting Expense

Meeting Expense

Meeting expense is one of the expenses challenged as entertainment expense subject to limitation as income tax deductibles. For meeting expense at coffee shops and restaurants, always have your sales personnel write down the following items on the back of the receipt to substantiate the business purpose.

1. A list of the attendees
2. Group or association of each individual

If the above information is not kept properly, tax auditors in Japan will not hesitate to deem this transaction as salaries subject to withholding obligations. Please note that even if the above information is provided, the following elements provide room for the tax auditors to challenge as entertainment expense as well.

A) Time
B) Place
C) Amount Spent

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People are Talking

  • “Nagamine Mishima has been our service provider since our expansion into the Japanese market. They have provided valuable solutions and much needed flexibility for our business.  From junior staff support to managerial support, Nagamine Mishima has provided the support that enabled us to hit the ground running without the complication of having to hire an internal accounting department in Japan.”

    Kevin Yu, Asia Pacific

    Tesla Motors