Issues and the Way of the Legal System Surrounding Tourist Operators in the Cashless Era:

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  • 民泊事業を取り巻く消費税の課題とキャッシュレス化がもたらす 会計実務の方向性
  • 萌芽論文 民泊事業を取り巻く消費税の課題とキャッシュレス化がもたらす会計実務の方向性 : 消費税の記帳業務を事例として
  • ホウガ ロンブン ミンパク ジギョウ オ トリマク ショウヒゼイ ノ カダイ ト キャッシュレスカ ガ モタラス カイケイ ジツム ノ ホウコウセイ : ショウヒゼイ ノ キチョウ ギョウム オ ジレイ ト シテ
  • Case Study of Booking Business of Consumption Tax
  • 消費税の記帳業務を事例として

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Abstract

Sharing economies such as the spread of Peer-to-peer accommodation, are expanding globally but there are also many legal issues. Because the Peer-to-peer accommodation business generally has business applicability, it is necessary to make a bookkeeping and reporting obligation. However, as business loads such as entrepreneur's bookkeeping are large, there is also a dispute over the booking business of the consumption tax law. In addition, although it is assumed that cashless settlement is a prerequisite for the use of Airbnb and other booking sites, I believe that the development of cashless systems may reveal clues to various tasks occurring in the practical field.<br> As peer-to-peer accommodation business operators are expanding, from the viewpoint of the legal system, I will focus on bookkeeping tasks as an aspect of consumption tax law.

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