Warning: Undefined array key "global_protection_id" in /home/netst/kuno-cpa.co.jp/public_html/thailand_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php on line 51
{"id":831,"date":"2015-07-31T15:04:42","date_gmt":"2015-07-31T15:04:42","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e3%82%b5%e3%83%b3%e3%83%97%e3%83%ab%e5%93%81%e3%81%ae%e4%bc%9a%e8%a8%88%e5%87%a6%e7%90%86%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6-record-keeping-for-sample-goods\/"},"modified":"2021-09-29T22:32:28","modified_gmt":"2021-09-29T22:32:28","slug":"thailand-record-keeping-for-sample-goods","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-record-keeping-for-sample-goods\/","title":{"rendered":"\u30b5\u30f3\u30d7\u30eb\u54c1\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\/Record keeping for sample goods"},"content":{"rendered":" <\/p>\n
<\/span><\/p>\n <\/span><\/p>\n\u4eca\u9031\u306f\u3001\u30b5\u30f3\u30d7\u30eb\u54c1\u8cbb\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/span><\/p>\n <\/span><\/p>\nQ.<\/span><\/p>\n\u9867\u5ba2\u306b\u30b5\u30f3\u30d7\u30eb\u3068\u3057\u3066\u7269\u54c1\u3092\u63d0\u4f9b\u3059\u308b\u6a5f\u4f1a\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4f1a\u8a08\u51e6\u7406\u306f\u3069\u306e\u3088\u3046\u306b\u3059\u308b\u3079\u304d\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u4f1a\u8a08\u7a0e\u52d9\u306b\u304a\u3051\u308b\u7559\u610f\u4e8b\u9805\u306f\u3042\u308a\u307e\u3059\u3067\u3057\u3087\u304b\u3002<\/span><\/p>\nOur company sometimes provide goods to customer as sample. How should we record it for accounting purpose? And is there any concerning related that issue?<\/span><\/p>\n <\/span><\/p>\nA.<\/span><\/p>\n\u9867\u5ba2\u306b\u30b5\u30f3\u30d7\u30eb\u54c1\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408\u3001\u901a\u5e38\u8ca9\u58f2\u8cbb\u306e\u3046\u3061\u8ca9\u58f2\u4fc3\u9032\u8cbb<\/span>\/<\/span>\u30b5\u30f3\u30d7\u30eb\u54c1\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u5f53\u521d\u30b5\u30f3\u30d7\u30eb\u54c1\u3068\u3057\u3066\u6e21\u3059\u4e88\u5b9a\u3067\u306a\u304b\u3063\u305f\u5546\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u30b5\u30f3\u30d7\u30eb\u54c1\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u969b\u306b\u3001\u68da\u5378\u8cc7\u7523\u304b\u3089\u9664\u5916\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\nThe company record sample goods as sales promotion expense\/sample goods expense in general in case the company provide sample goods. If the company originally doesn’t intend to provide those as sample goods, the company need to eliminate those items from stock card\/inventory when they record sample goods expense.<\/span><\/p>\n <\/span><\/p>\n\u3053\u306e\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3068\u3057\u3066\u3001\u672c\u5f53\u306b\u30b5\u30f3\u30d7\u30eb\u54c1\u3068\u3057\u3066\u306e\u63d0\u4f9b\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u306e\u304b\u3092\u6307\u6458\u3092\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u30b5\u30f3\u30d7\u30eb\u54c1\u3068\u3057\u3066\u306e\u63d0\u4f9b\u304c\u4e0d\u9069\u5207\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u307f\u306a\u3057\u306e\u58f2\u4e0a\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u3001VAT\u306e\u307f\u306a\u3057\u8ab2\u7a0e\u3068\u3057\u3066\u306e\u8ffd\u52a0\u652f\u6255\u3044\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\nIn that cases, there is a risk that tax office may point at that whether providing those sample goods is proper. Especially, tax officer may request company to declare additional deemed tax, in case providing sample goods is not proper.<\/span><\/p>\n <\/span><\/p>\n <\/span><\/p>\n\u4ee5\u4e0a<\/span><\/p>\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/span><\/p>\n\u9577\u6fa4\u3000\u76f4\u6bc5<\/span><\/p>\n![\"\"](\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\")
<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":" \u4eca\u9031\u306f\u3001\u30b5\u30f3\u30d7\u30eb\u54c1\u8cbb\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3067\u3059\u3002 Q. \u9867\u5ba2\u306b\u30b5\u30f3\u30d7\u30eb\u3068\u3057\u3066\u7269\u54c1\u3092\u63d0\u4f9b\u3059\u308b\u6a5f\u4f1a\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4f1a\u8a08\u51e6\u7406\u306f\u3069\u306e\u3088\u3046\u306b\u3059\u308b\u3079\u304d\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u4f1a\u8a08\u7a0e\u52d9\u306b\u304a\u3051 […]","protected":false},"author":1,"featured_media":2273,"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":[21,23],"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\/kaikei.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payckf-dp","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/831"}],"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=831"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/831\/revisions"}],"predecessor-version":[{"id":1428,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/831\/revisions\/1428"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media\/2273"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media?parent=831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/categories?post=831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/tags?post=831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}