Frequently Asked Questions

【Koshida Accounting Firm Column Date:

I run a business in Japan. I sometimes visit my home country. Is the cost of the trip considered a business expense for tax purposes?

Possibly. If your trip includes genuine business activities, part of the travel cost may be deductible as a business expense for Japanese tax purposes.

The important point is to distinguish the business portion of the trip from the private portion and to keep records that support the business purpose.

Is Travel Expenditure Considered an Expense When a Foreigner Who Started a Business in Japan Temporarily Returns to Their Home Country?