Entertainment expenses

Generally, these are expenses incurred when a company or other corporation entertains, entertains, or provides similar services to customers or other business associates. In cost accounting, the portion related to manufacturing is included in manufacturing cost as indirect expenses, and the other portion is recorded as general administrative expenses.

Regarding entertainment expenses, while their necessity in carrying out business is recognized to a certain extent, because both parties involved in entertainment expenses, etc., personally benefit from the effect, they have been subject to strong social criticism, and as such are treated quite strictly under the tax system. In other words, "entertainment expenses, etc." refers to "entertainment expenses, entertainment expenses, confidential expenses, and other expenses that a corporation pays for the entertainment, entertainment, comfort, gifts, and other similar acts of its customers, suppliers, and other persons related to its business," and excludes "expenses normally required for athletic meets, entertainment events, travel, etc., held solely for the comfort of employees" (Article 61, Paragraph 4 of the Special Taxation Measures Act).

First, only expenses that are related to the business of a corporation and whose facts and uses are clear are allowed to be deducted as expenses, while entertainment expenses with unknown uses are subject to taxation. Secondly, there are quantitative restrictions on the amount of expenses that can be deducted, and any amount above a certain amount is taxed as excessive entertainment expenses. In other words, they are not allowed to be deducted from expenses, but the limits for the amount that can be deducted have been strengthened through several revisions since the entertainment expense taxation system was established in 1954 (Showa 29). Under the current regulations, for corporations with capital of 100 million yen or less, the amount over 6 million yen per year and 10% of the amount below 6 million yen are not allowed to be deducted from expenses, while for corporations with capital of more than 100 million yen, the entire amount is not allowed to be deducted from expenses.

[Mitsuo Morimoto]

"Theory and Practice of Entertainment Expenses by Moriyuki Yamamoto, 4th Edition (2009, Tax Accounting Association)"

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

一般に、会社等の法人が得意先など事業に関係ある者に対し、接待、供応、慰安その他これらに類する行為をしたときに発生する費用。原価計算上は、製造に関係する部分を間接経費として製造原価に含め、その他の部分は一般管理費に計上する。

　交際費については、業務遂行上その必要性がある程度認められているが、接待費等に関与する双方がいわば個人的にその効果を受益する性格を伴うため、社会的批判が強く、そのため、税制上かなり厳格な取扱いを受ける。すなわち「交際費等」とは、「交際費、接待費、機密費その他の費用で、法人が、その得意先、仕入先その他事業に関係のある者等に対する接待、供応、慰安、贈答その他これらに類する行為のために支出するもの」をいい、「専(もっぱ)ら従業員の慰安のために行われる運動会、演芸会、旅行等のために通常要する費用」などは除かれる（租税特別措置法61条の4項）。

　それはまず、支出の事実や使途が明らかで、法人の業務に関係あるもののみが損金控除性を認められ、使途不明交際費は課税対象となる。次に、損金控除性のある部分について量的規制がなされ、一定額以上の部分については、いわば過剰交際費として課税対象となる。いいかえれば損金不算入となるが、控除される金額については、交際費課税の制度が1954年（昭和29）に創設されて以来、数度の改正を経て、この枠が強化されてきている。現行規定では、資本金が1億円以下の法人の場合は、年間600万円を超える部分の金額および600万円以下の部分の金額の10％が損金不算入とされ、資本金1億円超の法人では、全額が損金不算入とされている。

［森本三男］

『山本守之著『交際費の理論と実務』4訂版（2009・税務経理協会）』

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