A person who had opened an osteopathic clinic in the form of hiring a Judo rehabilitation teacher to perform Judo rehabilitation did not have the qualification of a Judo rehabilitation teacher himself, so he obtained a Judo rehabilitation license and also Judo rehabilitation. In a case where it was disputed whether or not the tuition fees for the Judo rehabilitation training facility spent for the purpose of doing this corresponded to the necessary expenses, the Osaka High Court (Judge Hiroaki Ishii) maintained the income from the business or Considering that it does not have the effect of increasing the number and that it is not essential to obtain a license to run an osteopathic clinic, the court decided that the tuition fees spent did not correspond to the necessary expenses. Supported and rejected the content. The taxpayer has filed a petition with the Supreme Court to accept the appeal, dissatisfied with the content of the appeal decision.
In this case, a person who had opened an osteopathic clinic in the form of hiring a Judo rehabilitation teacher to perform Judo rehabilitation while performing so-called chiropractic, etc., also obtained a license and performed Judo rehabilitation. If this is possible, we believe that we will be able to stabilize management and expand our business, so we will attend a vocational school, which is a training facility for Judo rehabilitation teachers, and include the tuition fees paid to that vocational school in the necessary expenses for business income, and income tax. It started with making a final declaration such as.
In response to this report, the Original Disposal Agency decided that it did not fall under the necessary expenses and took corrective action, so it was filed for cancellation, but the court ruled that it could not be recognized as a necessary expense. The issue was whether the amount paid as the qualification acquisition cost corresponds to the necessary expenses stipulated in Article 37, Paragraph 1 of the Income Tax Act. Is it?
The appeals court first pointed out that it is clear that it is not the cost directly required to earn income from the business, so it is necessary to consider whether it corresponds to the cost incurred for the business that should generate income. In the above, the relevance to the business and whether or not it is necessary to carry out the business are based on the specific content and nature of the business, and the purpose for which the business operator has spent the cost and the expenditure are beneficial to the business. He pointed out that it is appropriate to make a judgment in consideration of various circumstances such as whether or not there is an effect of maintaining or increasing income.
As a result, we will maintain or increase the income of the osteopathic clinic, which does not have a license and performs chiropractic, etc. that does not fall under Judo rehabilitation, and hires a Judo rehabilitation teacher to perform Judo rehabilitation. Considering that it does not have the effect and that it is not necessary to obtain a license to run an osteopathic clinic, it is not recognized that the entire amount of payment can be included in the necessary expenses, and it is included in the necessary expenses. Since it cannot be said that the part that can be made has been specified, it was judged that it did not correspond to the necessary expenses, and the appeal was dismissed in support of the judgment of the court.
(2020.05.22 Osaka High Court Judgment, Reiwa First Year (Xing コ) No. 167)
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