[Translation from Japanese to English ] Headquarters need to fully consider the merit of becoming and continuing to b...

This requests contains 2254 characters and is related to the following tags: "Business" "ASAP" . It has been translated 20 times by the following translators : ( tatsuoishimura , sujiko , ponta113 , leon_0 , setsuko-atarashi , yu510 , kousukechung55 , amy0504 ) and was completed in 13 hours 50 minutes .

Requested by nexus at 28 Dec 2015 at 23:50 5068 views
Time left: Finished

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

tatsuoishimura
Rating 52
Translation / English
- Posted at 29 Dec 2015 at 23:17
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
sujiko
Rating 50
Translation / English
- Posted at 29 Dec 2015 at 08:32
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
amy0504
Rating 52
Translation / English
- Posted at 29 Dec 2015 at 23:08
6 Initial Investment Cost and HQ's Tax Accounting
How tax is dealt of money received upon contract from the participant varies by content
-Income by Participant Fee or contract fee (unnecessary to change) Income book
-Deposit/Necessary to change,held over deposit/debt
-Interior, equipment that the HQ sold Income book
-Income by training before opening Income book

Participation fee, Deposit, Royalty examples

[Convenience Store]
Seven Eleven (Type C)
Participation Fee: 1 million yen
Deposit: 1.5 million yen

ロイヤリティ
売上総利益に対してスライドチャージ率(56%~76%)を乗じた金額

ローソン
加盟金100 万円
保証金150 万円

ロイヤリティ
総粗利益高に対してスライドチャージ率(45%~70%)を乗じた金額

ファミリーマート
加盟金150 万円
保証金150 万円
ロイヤリティ
営業総利益の48%

ハンバーガー
モスバーガー
加盟金200 万円
保証金40 万円
ロイヤリティ
売上高の1%

アイスクリーム
サーティーワンアイスクリーム
加盟金200 万円
保証金0 万円
ロイヤリティ
売上高の5%

[deleted user]
Rating 51
Translation / English
- Posted at 29 Dec 2015 at 00:07
Royalty
The amount with the slide charge percentage (56%-76%) for the sales profits.

Lawson
Affiliation fee 1,000,000 yen
Security deposit 1,500,000yen

loyalty
The amount with the slide charge percentage (45-70%) for the gross profit rate.

Family Mart
Affiliation fee 1,500,000yen
Security deposit 1,500,000yen
Loyalty
48% of the gross profit

Hamburger
Mosburger
Affiliation fee 2,000,000yen
Security deposit 400,000 yen
Royalty
1 % of the sales.

ice cream
31 ice cream
Affiliation fee 2,000,000yen
security deposit 0 yen
Royalty
5% of the sales.
leon_0
Rating 44
Translation / English
- Posted at 29 Dec 2015 at 00:37
Royalty
Amount of multiply slide charge rate (56% to 76%) to gross profit

Lawson
Admission fee 1 million yen
Bond payment 1.5 million yen

Royalty
Amount of multiply slide charge rate (45% to 70%) to total gross profit high

FamilyMart
Admission fee 1.5 million yen
Bond payment 1.5 million yen
Royalty
48% of the gross operating profit

Hamburger
Mos Burger
Admission fee ¥ 2,000,000
Bond payment ¥ 400,000
Royalty
1% of sales

ice cream
Satiwan ice cream
Admission fee ¥ 2,000,000
Bond payment ¥ 0
Royalty
5% of sales
kousukechung55
Rating 50
Translation / English
- Posted at 29 Dec 2015 at 00:45
Royalties
Multiply slide charge rate (56%~76%) to gross profit
Lawson
Admission fee 1 million yen
deposit 1.5 million yen

Royalties
Multiply slide charge rate(45%~70%)to Total gross profit high

FamilyMart
Admission fee 1.5 million yen
deposit 1.5 million yen

Royalties
48% of Gross operating profit

Hamburger
Mos Burger
Admission fee 2 million yen
deposit 0.4 million yen

Royalties
1% of amount of sales

ice cream
Thirty-one ice cream
Admission fee 2 million yen
deposit 0 million yen

Royalties
5% of amount of sales

カフェ
コメダ珈琲店
加盟金300 万円
保証金300 万円
ロイヤリティ
1 席当たり月額1,500 円

パスタ
ポポラマーマ
加盟金300 万円
保証金100 万円
ロイヤリティ
売上高の4%

B.フランチャイズ契約内容の決定

1.フランチャイズ契約書作成時の留意点

①なぜフランチャイズ契約書が必要なのか
フランチャイズ・ビジネスは、本部から加盟者に対するノウハウとビジネスモデルの提供
(それに対する対価の支払い)、及び多数の加盟者の統括管理を内容とします。

ponta113
Rating 52
Translation / English
- Posted at 29 Dec 2015 at 06:50
Café
Komeda coffee shop
Joining fee 3 million yen
Deposit fee 3 million yen
Loyalty
1 seat per month 1500 yen
Pasta
Popora mama
Joining fee 3 million yen
Deposit fee 1 million yen
Loyalty
Commission 4% of total income
B. Franchise contract agreement
1. Consideration for making a franchise contract agreement
1. Why the agreement is necessary
Franchise business is to provide know-how and business model from the head office to franchisees, [and a commission fee in return], also how to unify all the franchisees.
amy0504
Rating 52
Translation / English
- Posted at 29 Dec 2015 at 22:47
Cafe
Komeda Coffee
Participation Fee: 3 million yen
Deposit: 3 million yen
Royalty
1,500 yen per seat/ per month

Pasta
Poporamama
Participation Fee: 3 million yen
Deposit: 1 million yen
Royalty
4 % of sales

B. Determination of franchise contract

1. Notes on creating franchise contract

1 Why is a franchise contract necessary
Franchise business is for the HQ to provide the participant with know-how and business model (payment towards the information), and to manage the various participants.

従って、提供するノウハウ、ビジネスモデルとそれに対する対価を明らかにするとともに、多数の加盟者を統括管理するためのルールを明らかにするために、契約書が必要となります。

②フランチャイズ・ビジネスに対する法規制
フランチャイズ・ビジネスを規制する法律としては、中小商業振興法(小振法)と独占禁
止法があります。

③加盟者にとってのメリットを具体的に考える
本部の利益ばかりを考えてフランチャイズ契約書を作っていてはチェーンは成り立ちませ
ん。

sujiko
Rating 50
Translation / English
- Posted at 29 Dec 2015 at 08:41
Therefore, we need a contract to clarify the rule where we manage a number of affiliated stores while clarifying the know-how provided, business model and price for them.

1. Law for franchise business
As a law to control franchise business, we have Small and Medium Size Commercial Promotion Act and Antitrust Law.

3. Consider the merit as an affiliated store in detail
If we make a contract only by putting an emphasis on profit at main office, the franchised stores do not make a profit and continue the business.
amy0504
Rating 52
Translation / English
- Posted at 29 Dec 2015 at 22:59
Therefore, the contract is necessary to clarify the price towards the know-how and business model that will be provided, and to clarify the rules to manage numerous participants.

2 Regulation toward Franchise business
Small and Medium Commerce Promotion Law and the Antimonopoly Act are the laws that regulate franchise business.

3 Think the details of the merit for the participant
A retailer cannot realise only by creating a contract prioritising the profit of the HQ.

本部としては、加盟者にとっての加盟することのメリット、加盟し続けることのメリ
ットを十分検討してフランチャイズ契約を設計する必要があります。

④本部が使える契約書を作る

a.フランチャイズの契約書は、そのチェーンのビジネスモデルの実態に沿ったものを作らな
ければなりません。具体的には、①初期投資は定額か高額か、②個人の労働力を生かすビジネスか、③法人の組織力を生かすビジネスか、④多数の加盟者を管理する本部の組織やシステムは完備されているか、等を検討する必要があります。

yu510
Rating 52
Translation / English
- Posted at 29 Dec 2015 at 22:54
Headquarters need to fully consider the merit of becoming and continuing to be the member for them. Headquarters need to plan the franchise agreement after all that.

④Drafting the contract headquarters can use.

a. The franchise contract needs to be drafted along the actual situation of business model of its chain. Specifically, ① Will the first investment be fixed or high amount. ② Will the business be able to take advantage of individual labor. ③ Will it be able to take advantage of an organizing ability of co-operation. ④ Will the system and headquarters' organization which manage the many member be supplied .etc The franchise contract needs to be considered above.
sujiko
Rating 50
Translation / English
- Posted at 29 Dec 2015 at 08:50
The main office has to make a franchise contract by considering the merit that the affiliated store has by being affiliated and another merit that the affiliated stores receive by continuing being affiliated.

4. Make a contract that the main office can use

a. They have to make a contract of franchise that is based on the business model of the franchise.
Specifically speaking, the followings must be considered.

1. If initial investment is fixed or high
2. If it is a business that uses a labor by individual
3. If it is a business to use organization power of the corporation
4. If the organization and system of the main office that controls a number of affiliated stores are fully equipped
amy0504
Rating 52
Translation / English
- Posted at 29 Dec 2015 at 22:53
As for the HQ, they should put all the merit for the participant to become a franchisee, and the merit to continue to participate into consideration when constructing a franchise contract.

4 Create a contract that the HQ can use

a. The franchise contract must be created based on the business model of the retailer.
For example, below items should be put into consideration. 1. Is the initial investment set, or high priced. 2. Does the business make good use of personal labour. 3. Does the business make good use of the organisational strength. 4. Does the HQ organisation and system have everything necessary to manage numerous participants.

b.実際の業務フロー、管理のフローに沿っていること
「人・物・金」の実際の流れに沿った契約書を作ります。

c.本部を守る手段が網羅されていること

2.フランチャイズ契約書の作成

①基本姿勢
フランチャイズ契約書を作成する時は、実行できない契約書を作らないようにしてくださ
い。マニュアル類が整備されていないのに、「詳細についてはマニュアルに従う」と記載す
るようなことは避けてください。

②フランチャイズ契約書の記載事項
a.加盟金
b.保証金
c.ロイヤリティ
d.業者の指定
e.売上予測・立地診断

sujiko
Rating 50
Translation / English
- Posted at 29 Dec 2015 at 08:57
b. It must be based on actual work and control flow
They make a contract based on the actual flow of "personnel, item and money."

c. The measure that protects the main office is covered

2. Make a contract of franchise

1. Basic policy
When you make a franchise contract, you should not make a contract that you cannot carry out.
If manual is not prepared, please do not list "follow the manual for details."

2. Items listed in franchise contract
a. affiliation money
b. guarantee money
c. royalty
d. designating company that you use
e. Expected sales amount and diagnosis of location
setsuko-atarashi
Rating 50
Translation / English
- Posted at 29 Dec 2015 at 10:18
b. We make a contract with "people, goods, and money" according to the actual business flow.

c. That to protect the headquarter is covered.

2. Creating a franchise contract

① Basic stance
When creating a franchise contract, please do not make an impracticable contract. Without manuals having been organized, please avoid the description of " to follow the manual for more information.

② Matters of franchise contract
a. Admission fee
b. Deposit
c. Royalty
d. Trader set of sales forecasting
e. location judgment

f.テリトリー制
g.開店前研修
h.経営指導
i.運営規律
j.商標管理
k.機密保持義務
l.競業避止義務
m.違約金
n.契約期間
o.解除事由
p.契約終了後の措置
q.連帯保証人

3.法廷開示書面
小振法は、小売業、飲食業のフランチャイズ本部に対して法廷開示書面の準備と交付を義
務付けています。また、フランチャイズ・ガイドラインはサービス業のフランチャイズも
含む全ての本部に情報開示を求めています。小振法が事前開示を義務付ける事項は以下の6項目です。(法11 条1 項)。

sujiko
Rating 50
Translation / English
- Posted at 29 Dec 2015 at 09:09
f. territory system g. training before opening the store h. guidance of managing the store
i. law of management j.control of trademark k. obligation of confidentiality l. obligation of avoiding competition m. penalty n. contract period 0. reason of cancellation p. measure taken after termination of contract q. joint guarantor

3. Document disclosed at court
The Small and Medium Size Commercial Promotion Act obligates the franchise main office of retailer and restaurants to prepare and issue the document disclosed in court.
The franchise guideline requires all the main offices including the franchise of service industry to disclose information.
The items that the Small and Medium Size Commercial Promotion Act obligates to disclose in advance are the 6 items listed below (Law Article 11 Clause 1).
setsuko-atarashi
Rating 50
Translation / English
- Posted at 29 Dec 2015 at 11:09
f. Territory system
g. Training before opening
h. Guidance of management
i. Management rules
j. Management of trademark
k. Obligation of confidentiality
l. Obligation to stop and avoid competition in the business
m. Penalty
n. Contract period
o. Release reason
p. Measures after contract termination
q. Joint guarantor

3. Regal disclosure in writing
The small size method obliges to preparation and delivery of court disclosure in writing to retailers and franchise headquarters of the restaurant business. In addition, the franchise guideline requires the information to disclose in all of the headquarters including franchise of the service industry. The mattes of the small size method obliges are the following six items. (paragraph 1, Article 11 of the Act.)

a.加盟に際し徴収する加盟金、保証金その他の金銭に関する事項

b.加盟者に対する商品の販売条件に関する事項

c.経営の指導に関する事項

d.使用させる商標、商号その他の表示に関する事項

e.契約の期間並びに契約の更新及び解除に関する事項

f.前各号に掲げるもののほか、経済産業省令で定める事項
また、フランチャイズ・ガイドラインが開示することが望ましいとする事項は、以下の8
項目です。

a.加盟後の商品等の供給条件に関する事項(仕入先の推奨制度等)

sujiko
Rating 50
Translation / English
- Posted at 29 Dec 2015 at 09:19
a. Item in respect with affiliation money, guarantee money and other money that are collected when affiliating

b. Item in respect with sales condition of item for the affiliated store

c. Item in respect with guidance of management

d.Item in respect with trademark, trade name and other listing that are used

e. Item in respect with contract period as well as renewal and cancellation of contract

f. Other than the items covered in the preceding number, the item that is defined by law of
Ministry of Economy, Trade and Industry.
The items that the franchise guideline should disclose are the 8 listed below.

a. Item in respect with condition of providing items after affiliation (recommendation system of company from which you purchase)
setsuko-atarashi
Rating 50
Translation / English
- Posted at 29 Dec 2015 at 11:51
a. Matters on admission fee, deposit and other money to be collected upon accession
b. Matters on the terms and conditions of sale of goods for participants
c. Matters on the management guidance
d. Matters related to the display trademarks, trade names and others to get used
e. Matters on the period of the contract, the contract renewal and cancellation of the contract
f. In addition to what were listed in the previous items, the matters that specified by the Ordinance of the Ministry of Economy, in addition, the matters that franchise guidelines desire to disclose are the following items 8.

a. Matters on the supply conditions such as commodities after accession

b.加盟者に対する事業活動上の指導の内容、方法、回数、費用負担に関する事項

c.加盟に際して徴収する金銭の性質、金額、その還元の有無及び返還の条件

d.加盟後、フランチャイズ本部の商標、商号等の使用、経営指導等の対価として加盟者がフ
ランチャイズ本部に定期的に支払う金銭(ロイヤリティ)の額、算定方法、徴収の時期、
徴収の方法

e.フランチャイズ本部と加盟者の間の決済方法の仕組み・条件、フランチャイズ本部による
加盟者への融資の利率等に関する事項

sujiko
Rating 50
Translation / English
- Posted at 29 Dec 2015 at 09:30
b. Item in respect with details of guidance, method, number and responsibility of fee in business activity for affiliated store

c. Characteristics and amount of money, if the money is returned or not and condition of returning that are collected when affiliating

d. Amount of money (royalty) that the affiliated store pays to the main office of the franchise regularly as consideration for using the trademark and trade name of the franchise main office after affiliation, how to calculate, collection period and how to collect.

e. Item in respect with system and condition of how to settle the money between main office of franchise and affiliated store as well as interest rate of loan that is offered from the franchise main office to affiliated store
setsuko-atarashi
Rating 50
Translation / English
- Posted at 29 Dec 2015 at 12:39
b. Matters on contents, methods, number of times and the charge of cost on the business activities for participants

c. Conditions on the nature, amount, whether there is its reduction or not and return of the collection of money upon accession

d. The calculation method, time of collection and collection methods of the amount of money (royalty) to be paid on a regular basis by the members to the franchise headquarter as trademark of the franchise headquarter, the use of such trade name and such consideration such as management leaders after accession.

e. Matters consernig mechanism and conditions of settlement between the franchise headquarter and such as the interest rate of the member's loan by the franchise headquarter

f.事業活動上の損失に対する補償の有無及びその内容並びに経営不振となった場合のフランチャイズ本部による経営支援の有無及びその内容

g.契約の期間並びに契約の更新、解除及び中途解約の条件・手続に関する事項

h.加盟後、加盟者の店舗の周辺の地域に、同一又はそれに類似した業種を営む店舗をフランチャイズ本部が自ら営業すること又は他の加盟者に営業させることができるか否かに関する契約上の条項の有無及びその内容を並びにこのような営業が実施される計画の有無及びその内容

sujiko
Rating 50
Translation / English
- Posted at 29 Dec 2015 at 09:44
f. If the loss in business activity is compensated for or not and its details as well as if the main office of the franchise supports management in case where the business is not making a profit and its details.

g. Item in respect with contract period, renewal and cancellation of the contract as well as condition
and arrangement of the cancellation before expiration thereof.

h. If there is a clause in the contract regarding that the main office of the franchise manages the same or similar type of store around the affiliated store after affiliation or If other affiliated store is allowed to run the store or not and its details.
If there is a plan to carry out this type of business or not and its details
setsuko-atarashi
Rating 50
Translation / English
- Posted at 29 Dec 2015 at 13:40
f. The presence or absence of compensation to loss on the business activities and the presence and absence of management of support and its contents by franchisor in the case of a business slump.

g. Matters on the period and renewal of contract, conditions and procedures of termination and premature release.

h. After accession, the presence and absence of the items of the contract and its contents of whether or not the business is possible to let business of store engaged in the same or similar industry in the area around the member's store by the franchise headquaters or other member, as well as the presence or absence of the plan implemented such business and its contents.

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