Calculation of the Non-Deductible Amount for Entertainment Expenses

Entertainment and meal expenses for external guests (※1)

• Amounts exceeding 5000 yen per person are subject to this calculation.


• Amounts of 5000 yen or less per person (with detailed records) are classified as meeting expenses, not entertainment expenses.

Other entertainment expenses (※2)

• In-house meal expenses + entertainment expenses other than meals (year-end gifts, souvenirs, golf fees, transportation costs, etc.)

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