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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