Tuition Fees of Doctoral Program Cannot be Charged to Expenses in Japan
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Summary (Generated by Microsoft Copilot):
In this decision, it was determined that the entrance fees and tuition fees for the master’s and doctoral programs, as well as the donations to the American university, paid by the petitioner, did not qualify as necessary expenses under Article 37, Paragraph 1 of the Income Tax Act. In other words, these expenses were not recognized as directly necessary for the execution of business activities that generate business income.