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{"id":832,"date":"2015-08-03T15:13:03","date_gmt":"2015-08-03T15:13:03","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e6%97%a5%e6%9c%ac%e8%a6%aa%e4%bc%9a%e7%a4%be%e8%b2%bb%e7%94%a8%e3%81%ae%e7%ab%8b%e6%9b%bf%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6-advance-expense-for-parent-company\/"},"modified":"2021-09-29T22:32:23","modified_gmt":"2021-09-29T22:32:23","slug":"thailand-advance-expense-for-parent-company","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-advance-expense-for-parent-company\/","title":{"rendered":"\u65e5\u672c\u89aa\u4f1a\u793e\u8cbb\u7528\u306e\u7acb\u66ff\u306b\u3064\u3044\u3066\/ Advance expense for parent company"},"content":{"rendered":"

<\/p>\n

\u4eca\u9031\u306f\u3001\u65e5\u672c\u89aa\u4f1a\u793e\u8cbb\u7528\u306e\u7acb\u66ff\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

<\/p>\n

Q.<\/p>\n

\u65e5\u672c\u304b\u3089\u306e\u51fa\u5f35\u8005\u306e\u8cbb\u7528\u3092\u73fe\u5730\u6cd5\u4eba\u3067\u652f\u6255\u3044\u307e\u3059\u304c\u3001\u89aa\u4f1a\u793e\u306e\u696d\u52d9\u306b\u304b\u304b\u308b\u51fa\u5f35\u3067\u3042\u308b\u305f\u3081\u3001\u89aa\u4f1a\u793e\u8ca0\u62c5\u3068\u3057\u3066\u51e6\u7406\u3092\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u30bf\u30a4\u3067\u822a\u7a7a\u5238\u3084\u5bbf\u6cca\u306e\u4e88\u7d04\u3092\u3057\u305f\u306e\u3067\u3001\u4e00\u5ea6\u30bf\u30a4\u3067\u652f\u6255\u3044\u3001\u3042\u3068\u304b\u3089\u89aa\u4f1a\u793e\u306b\u8acb\u6c42\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002\u4f55\u304b\u554f\u984c\u306f\u3042\u308a\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

We have a plan to record business trip expense as parent company’s expense because that business trip is relevant to parent company’s job, although once Thailand subsidiary pay for it. We would like to claim to parent company it after Thailand subsidiary pay as advance. Are there any issues on it?<\/p>\n

<\/p>\n

A.<\/p>\n

\u6700\u7d42\u7684\u306b\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3067\u652f\u6255\u3046\u8cbb\u7528\u3092\u3001\u30bf\u30a4\u6cd5\u4eba\u3067\u7acb\u3066\u66ff\u3048\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u8cbb\u7528\u306e\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\u53ca\u3073\u4f1a\u8a08\u51e6\u7406\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

It is possible to pay in advance for expense that finally claims to parent company by Thailand subsidiary. However, we need to take care of invoice\/receipt and journal entry.<\/p>\n

<\/p>\n

\u51e6\u7406\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e2\u901a\u308a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

There are two way to record it as below.<\/p>\n

<\/p>\n

a) \u30bf\u30a4\u6cd5\u4eba\u3067\u7acb\u66ff\u6255\u3044\u3068\u3057\u3066\u51e6\u7406\u3057\u3001\u65e5\u672c\u89aa\u4f1a\u793e\u304b\u3089\u5165\u91d1\u306e\u969b\u306b\u3001\u7acb\u66ff\u6255\u3044\u3092\u76f8\u6bba\u3059\u308b\u3002<\/p>\n

\u3000\u3053\u306e\u5834\u5408\u3001\u5404\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u8a3c\u306e\u5b9b\u5148\u304c\u65e5\u672c\u89aa\u4f1a\u793e\u5b9b\u3066\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

Thai subsidiary record it as advance payment, and offset it when the company receive it from parent company.<\/p>\n

In this case, recipient of invoice\/receipt should be parent company.<\/p>\n

<\/p>\n

(b)\u30bf\u30a4\u6cd5\u4eba\u3067\u8cbb\u7528\u51e6\u7406\u3057\u3001\u65e5\u672c\u89aa\u4f1a\u793e\u3078\u306e\u8acb\u6c42\u3092\u96d1\u53ce\u5165\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\n

\u3053\u306e\u5834\u5408\u3001\u8acb\u6c42\u66f8\u306f\u30bf\u30a4\u6cd5\u4eba\u5b9b\u3066\u3068\u306a\u308a\u3001\u96d1\u53ce\u5165\u306b\u306f\u8ab2\u7a0e\u304c\u3055\u308c\u307e\u3059\u3002<\/p>\n

Thai subsidiary record it as expense, and the company record the amount they claim to parent company as other revenue.<\/p>\n

In this case, recipient of invoice\/receipt will be Thailand subsidiary, and other revenue will be subject to income tax.<\/p>\n

<\/p>\n

\u7a0e\u91d1\u3092\u8003\u616e\u3059\u308b\u3068\u3001(a)\u3067\u51e6\u7406\u3059\u308b\u306e\u304c\u671b\u307e\u3057\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u8acb\u6c42\u66f8\u53ca\u3073\u9818\u53ce\u8a3c\u306e\u5b9b\u5148\u3092\u65e5\u672c\u6cd5\u4eba\u5b9b\u3066\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u7559\u610f\u4e0b\u3055\u3044\u3002<\/p>\n

Considering taxation, (a) is better way, but the company need to take care about recipient of invoice\/receipt (that should be parent company).<\/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