Translator Reviews ( Japanese → English )
Rating: 52 / Native Japanese / 0 Reviews / 29 Dec 2015 at 23:17
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. The headquarters tax accounting of the initial investment expense
About the contract deposit, the participation charges, and the deposit that the franchise headquarters receives from the members when the contract is established, the tax handling differs by the content.
・ Income (that which is conversion-free) from the contract deposit and the participation charges is included as operating income
・ The deposit/that which needs conversion is put as the deposit received on sale/debt
・ The Interior decoration and the equipment costs that the headquarters sold are included as operating income
・ The training costs before opening of the business are included as operating income
The participation charges, the deposit, and the royalty examples / tax excluded
[Convenience store]
Seven-Eleven (C type)
participation charge 1 million yen, deposit 1,500,000 yen