Nagamine & Mishima Consulting

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

  • “Nagamine was instrumental in setting up our first Japanese entity in 2008, allowing us to hit the ground running when we arrived.

    Since then they have been crucial in the smooth running of our business. We use them to organize our bookkeeping, payroll and social insurance, tax reports and returns.

    Their bilingual staff are a pleasure to deal with and are always going above and beyond their usual tasks when we need extra help. We find them extremely reliable and we look forward to working with them into the future.”

    Meltwater News Japan, Meltwater group

    Meltwater News Japan