Nagamine & Mishima Accounting Office

Accounting practice since 1989

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Service Sales

Service Sales

If you are in a service industry and provide service for a period over 1 month, you are in for a challenge. Managing the following items will be critical not to be target of  in depth tax audits.

1. Service Contract
2. Proof of dates service was provided
3. Invoice
4. Collection of Service Fee

Expect being challenged by the tax auditors when above information is not consistent with each other. Consistency is the key. Any unique treatment to a specific customer should be backed up with a logical explanation.

Service delivery date will be the timing for recognizing consumption tax in Japan,

In case you have a cut-off date not ending at month end, consult with your tax accountant. There are cases when adjustments are not necessary at year end.

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People are Talking

  • “I had the privilege of working with Nagamine and Mishima over the last 1 year and has been most impressed with their level of professionalism and standards.  They always provide us with good advise on the local accounting requirements and standard.  Also they are always on time in their accounting report submission and have always met our needs for adhoc requests.  This arrangements best suit our needs and allow us not to invest in our own accounting headcounts as we have an accounting partner that meet our needs fully.”

    Chia Sin Jin, Finance Director

    Unity Technologies