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Tearz (tearz) Translations

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tearz English → Japanese ★★★★☆ 4.0
Original Text

To compare with B, in case of Exchange Model, our views are similar to the above rule that the employee will subject to income tax when he/she received good or service already. So the point does not treats as the cash but just give the right to the employee to exchange the good or services later.

But in case of Advance Received Model, we viewed that the point treats as the cash ( likely gift voucher or gift cheque ) since the customer has to pay cash to B to purchase the point. Therefore, when the point was gave to the employee means the employee received the thing to use as the cash to purchase goods or services which can say that the ownership of cash i.e. the point has been transferred to the employee

Translation

Exchange Modelの場合Bと比較して、私達の視点は従業員は物品やサービスを既に受領した再に発生する所得税の対象になるという上述のルールと類似している。したがってそのポイントを現金として取り扱うのではなく、物品やサービスとして後に交換する権利を従業員に与えたものであるとみなすのだ。

しかしながら、Advance Received Modelの場合、そのポイントを購入するためにBに現金を支払わなければならないため、そのポイントは(ギフト券や贈答用小切手のような)現金として扱われる。したがって従業員にポイントが付与されたということは、従業員がそれを現金として物品やサービスを購入するために使用されるので、現金を所有していると言うことがいえる。例えば、ポイントが既に従業員に移行される