46. Revenue Recognition for Tax Purposes 収益の額と益金算入の時期

収益の額と益金算入の時期について英語でまとめました。
Japanese Corporate Tax Law ("CTL") defines the amount of revenue and the timing of revenue recognition as follows: 

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Japanese Corporate Tax Law provides the amount, and the timing of recognition, of revenue from the sale/transfer of assets or the provision of services ("Revenue") as shown in the table below. 

Timing of recognition	General	For the fiscal year in which the asset is sold/transferred or the service is supplied
	Exception	For the fiscal year in which a contract related to the sale/transfer or the supply takes effect if: -   the Japanese corporation books Revenue for accounting purposes in accordance with J-GAAP for that fiscal year; and -   that contract effective date is close to the date of the asset sale/transfer or the service supply
Amount	General	The amount of Revenue is: -   the value of the asset at the time of delivery; or -   the amount of consideration for the service which should generally be paid
	Assumption	The Revenue calculation is based on the assumption that neither of the following occur: -   Write off of accounts receivable related to the asset or service -   Buyback of the asset or service

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