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 your tax accountant would this be including consumption tax for your company.

For devices and equipment, unit price falling between JPY 100,000 and JPY 200,000, accelerated depreciation of 3 years is allowed. Confirm with your tax accountant on the condition of such benefits being applied.

For small office supply items which are periodically purchased, even if they have not been used or consumed, under some conditions, you will be able to expense them at the time of purchase.

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People are Talking

  • “The launch of Berry Bros. & Rudd Limited’s Japanese branch in November 2008 required the support of a knowledgeable, reliable and professional accounting firm and we were therefore fortunate to find all of these qualities working with the Nagamine & Mishima Accounting Office.

    Since assisting us with the initial set-up, N&M have managed our monthly and year-end Accounts as well as handling our Payroll, ensuring compliance with Tax regulations and filing annual Tax Returns and supervising year-end stock counts.  They respond to all queries in a very timely manner, their work is of a high consistency and their approach friendly.

    With N&M assistance we have confidence in the controls and integrity of the accounting information for our Japanese operations.”

    Philip Duggan, Finance Director

    Berry Bros. & Rudd Limited Japan branch