Translator Reviews ( Japanese → English )
Rating: 50 / 0 Reviews / 29 Dec 2015 at 08:32
⑥初期投資費用の本部側の税務会計
フランチャイズ本部が加盟者から契約時に収受する契約金・加盟料・保証金等については、その内容によって税務上の取扱いが異なります。
・加盟金・契約金による収入（変換不要なもの） 収益計上
・保証金/変換を要するもの、預り保証金/債務
・内装・備品費等を本部が販売したもの 収益計上
・開業前研修費等による収入 収益計上
加盟金・保証金・ロイヤリティの例/税抜
【コンビニエンスストア】
セブンイレブン（C タイプ）
加盟金100 万円・保証金150 万円
6. Accounting of tax about expense required for initial investment at main office
The contract money, fee of affiliation and guarantee money that the main office of franchise receives
from affiliated store when they make a contract is different in tax depending on its details.
Profit obtained by fee of affiliation and contract money (that are not required to be converted) calculation of profit
Guarantee money and money that requires conversion as well as deposited guarantee money and liability
Interior and fee for equipment that the main office sold calculation of profit
Profit obtained by training fee before starting the business calculation of profit
Example of fee of guarantee, guarantee money and royalty/without tax
(Convenience store)
Seven Eleven (C type)
Fee of affiliation: 1 million Yen Guarantee money: 1.5 million Yen