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スージー (sujiko) Translations

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Japan
Japanese (Native) English
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sujiko Japanese → English
Original Text

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

Translation

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

sujiko Japanese → English
Original Text

3.教育訓練システムの構築

<研修の形態>

a.開業前研修

b.開業後研修

4.供給・物流のシステム構築
①供給頻度とエリア
②供給体制

5.情報システムの構築
本部と店舗を結ぶシステム
6.立地評価・売上予測方法の整備
出店場所の選定は加盟者の業績に非常に大きな影響を及ぼします。そのため、本部は出店可否を判断できる立地評価の基準を持つことが必要ですし、加盟希望者もこの点について本部のサポートを大いに期待します。

①評価項目
②立地基準の整備
③売上予測方法の整備

Translation

3. Construction of training system

<Style of training>
a. Training before opening the store
b. Training after opening the store

4. Construction of system for provision and distribution
①Frequency of provision and area
②Provision system

5. Construction of information system
System that connects main office and store

6. Assessment of location and preparation of expected sales amount
The selection of the store opened greatly influences the business of the affiliated store.
For this reason, the main office has to have the criteria to assess location where they can
decide if they can open the store or not.
Those who are going to open the store also expect a large support from the main office.

①Item for assessment
②Preparation of criteria for location
③Preparation of how to predict the sales amount

sujiko Japanese → English
Original Text

収支モデルの作成
収支モデルは、加盟希望者に対してフランチャイズ加盟する際にどれくらいの初期投資の
必要であるか、そしてその投資をした結果どれくらい儲かるのかをイメージしてもらうた
めのものです

損益モデルの作成
a.売上高
b.売上原価
c.売上総利益
d.ロイヤリティ
e.人件費
f.地代家賃
g.水道光熱費
h.その他経費
i.原価償却費
j.利益/オーナー利益

初期投資モデル作成
a.加盟金/契約金
b.保証金
c.内装・設備一式
d.研修費・販促他経費

収支モデル・初期投資モデルと投資回収期間との関係

Translation

Creation of model of expenditure and profit
The model of expenditure and profit is used when those who are going to join the affiliation imagine how much initial investment is necessary when they join the affiliation and how much profit they are likely to make as a result of the investment.

Creation of model of expenditure and profit
a. sales amount b. sales cost c.total profit by sales d. royalty e. expense for personnel
f. rent g. utilities h. other expenses i depreciation j.profit/profit by owner

Creation of initial investment model
a. affiliation money/contract money b. guarantee money c. interior and all the facilities
d. expense for training and other expenses including sales promotion[

Relationship between the model of expenditure & profit, model of initial investment and investment
collection period