繰延資産について英語でまとめました。
The table below provides an overview of deferred assets for Japanese corporate tax purposes.
|
Definition |
The
following costs paid by corporations where the effects of the expenditure last
for at least one year from the date of expenditure, excluding costs for acquiring
assets or prepaid expenses: 1.
Pre-opening startup costs 2.
Post-opening startup costs 3.
Development costs 4.
Stock issuance costs 5.
Bond issuance costs 6.
Other costs below (1) Costs to build or improve public/common facilities
that benefit the company (2) Costs to lease or use assets (e.g., non-refundable
key money, compensation for eviction) (3) Costs to receive services (e.g., upfront
payment to license knowhow) (4) Costs to gift assets for advertising and
promotion (e.g., signboards) (5) Other costs that benefit the company |
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Amortization |
|
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|
|
Deductibility |
Deductible
up to the limit (see below) if the amortization is recognized as an expense for
accounting purposes |
|
|
Book
value (BV) |
Amortization
in excess of the limit does not reduce BV of the asset |
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|
Limit |
Voluntary
amortization |
Applicable
to the above costs 1 to 5 - Any amount amortizable for a fiscal year up to the expenditure amount - Limit = Value of asset – Accumulated
(deducted) amortization |
|
|
Equal
amount amortization |
Applicable
to 6 - Same amount amortized for every fiscal year
- Limit = Value of asset x No. of months of
FY / No. of months during which the effects of expenditure last |
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|
Small
deferred assets |
A
deferred asset of less than JPY200,000 can be fully written off for the fiscal year of expenditure if the amount is recognized as an expense for
accounting purposes for that fiscal year |
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