\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30bf\u30a4\u4e8b\u52d9\u6240\u306e\u9577\u6fa4\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u30bf\u30a4\u306e\u8cb8\u5012\u640d\u5931\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

 <\/p>\n

Q.<\/p>\n

\u9867\u5ba2\u304b\u3089\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3067\u304d\u305a\u3001\u8cb8\u5012\u640d\u5931\u304c\u767a\u751f\u3057\u305d\u3046\u3067\u3059\u3002\u8cb8\u5012\u640d\u5931\u306f\u7279\u306b\u8a3c\u660e\u7b49\u306a\u304f\u7a0e\u52d9\u4e0a\u3082\u640d\u91d1\u6271\u3044\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

We couldn’t correct Account Receive properly and consider to record it as bad debt loss. Can we record is as expense for tax filling purpose without any certification?<\/p>\n

 <\/p>\n

A.<\/p>\n

\u8cb8\u5012\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u63c3\u3048\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u4e0a\u640d\u91d1\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002<\/p>\n

In case the company record bad debt loss, the company need to obtain specific documents like below in order to record as expense for tax purpose.<\/p>\n

 <\/p>\n

\u30fb\u88c1\u5224\u6240\u304b\u3089\u306e\u30ec\u30bf\u30fc\uff08\u5f37\u5236\u57f7\u884c\u72b6\u306a\u3069\uff09<\/p>\n

Letter from the court (such as letter of compulsory execution)<\/p>\n

\u30fb\u6cd5\u52d9\u57f7\u884c\u5c40\u304b\u3089\u306e\u30ec\u30dd\u30fc\u30c8\uff08\u5f53\u8a72\u50b5\u6a29\u8005\u304c\u544a\u8a34\u3057\u305f\u3082\u306e\u306e\u3001\u50b5\u52d9\u8005\u304c\u5f01\u6e08\u3067\u304d\u306a\u3044\u65e8\uff09<\/p>\n

Report from the Legal Execution Department (Declare that the company\/creditor sue to debtor, but debtor cannot settle that claim)<\/p>\n

 <\/p>\n

\u88c1\u5224\u6240\u304b\u3089\u306e\u30ec\u30bf\u30fc\u3092\u6cd5\u52d9\u57f7\u884c\u5c40\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u30ec\u30dd\u30fc\u30c8\u306e\u5165\u624b\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u76ee\u5b89\u3068\u3057\u3066\u306f\u534a\u5e74\u307b\u3069\u306e\u671f\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u7279\u306b\u50b5\u52d9\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u306b\u306f\u3001\u8ffd\u52a0\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e8b\u524d\u306b\u4f1a\u8a08\u58eb\u53ca\u3073\u5f01\u8b77\u58eb\u3068\u76f8\u8ac7\u306e\u4e0a\u3001\u6e96\u5099\u3092\u9032\u3081\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u52e7\u3081\u81f4\u3057\u307e\u3059\u3002<\/p>\n

To obtain report from the Legal Execution Department, the company need to submit a letter from the court first. And it takes around half year to obtain it. We recommend to consult it with CPA and Lawyer in advance, and please kindly take care the preparation especially bad debt loss is large amount.<\/p>\n

 <\/p>\n

 <\/p>\n

 \u4ee5\u4e0a<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u9577\u6fa4\u3000\u76f4\u6bc5<\/p>\n

nagasawa.naoki@tokyoconsultinggroup.com<\/a><\/p>\n

<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30bf\u30a4\u4e8b\u52d9\u6240\u306e\u9577\u6fa4\u3067\u3059\u3002 \u4eca\u9031\u306f\u30bf\u30a4\u306e\u8cb8\u5012\u640d\u5931\u306b\u3064\u3044\u3066\u3067\u3059\u3002   Q. \u9867\u5ba2\u304b\u3089\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3067\u304d\u305a\u3001\u8cb8\u5012\u640d\u5931\u304c\u767a\u751f\u3057\u305d\u3046\u3067\u3059\u3002\u8cb8\u5012\u640d\u5931\u306f\u7279\u306b\u8a3c\u660e\u7b49\u306a\u304f\u7a0e\u52d9\u4e0a\u3082\u640d\u91d1\u6271\u3044\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046 […]","protected":false},"author":1,"featured_media":2275,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[3,23],"tags":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2020\/02\/sonota.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payckf-dd","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/819"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/comments?post=819"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/819\/revisions"}],"predecessor-version":[{"id":1440,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/819\/revisions\/1440"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media\/2275"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media?parent=819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/categories?post=819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/tags?post=819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}