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All Fukushima Buy & Support Campaign
福島県がResidents向け实施了地域-shopping 「オール福島バイ・フォー・サポート」キャンペーンは、プレミアム電子クーポンをReasons through the local economy of "All Fukushima", which ended on March 31, 2023. The end date does not immediately mean that all related transactions have been settled. Merchants whose fiscal year straddles the campaign end date may need to make year-end adjustments, and there may still be vouchers requiring redemption reporting or payment collection after the campaign period.
The electronic voucher purchase by the user is not the point at which the participating merchant recognizes revenue. The merchant has a performance obligation only when the voucher is actually used for a purchase, so the timing of redemption becomes important. If redemption and payment collection occur in different accounting periods, they must be handled as separate events without overlooking accounts receivable, accounts payable, or uncleared settlement amounts.
Conversely, the ending of the campaign does not automatically make unused vouchers a loss for the merchant. The treatment depends on the agreement with the issuer or settlement operator, whether the voucher is refundable, and who bears the risk of expiration. It is also necessary to distinguish the product amount received from the user from any premium portion funded as campaign support, because the two may have different treatment in revenue recognition and tax records.
The basic approach is to organize transactions by redemption date, payment settlement date, coupon denomination, and funding source. Accurate recording of these details will make it easier to reconcile voucher usage reports with bank deposits and to explain the accounting treatment of the premium at the time of financial reporting.
Electronic coupons generally become the merchant’s sales revenue when they are redeemed at a participating store. At that point, the user has received the product or service, the merchant has fulfilled its performance obligation, and the sales consideration can be measured. The user’s earlier purchase of the coupon remains an advance payment by the user and does not, by itself, become revenue of the merchant.
Suppose a product is sold for 11,000 yen including tax and the coupon presented by the user has a denomination of 11,000 yen. The merchant recognizes the sale on the redemption date and records an amount equivalent to the coupon value as a receivable from the settlement operator or other designated party. The sales revenue and consumption tax are then separated in accordance with the applicable tax rate.
The premium component requires closer examination. If the merchant’s normal selling price is 11,000 yen and the coupon allows the user to receive that full amount, the transaction consideration may be recorded as sales revenue of 11,000 yen including tax. If the normal price is 10,000 yen and the additional 1,000 yen is provided as public support, the merchant may need to record 10,000 yen as sales revenue and 1,000 yen as subsidy income, or apply an offsetting treatment where the accounting rules permit it. The coupon denomination alone does not determine the answer.
The coupon redemption report and the actual transfer of funds may not occur on the same day. A merchant that has fulfilled an order should therefore recognize sales revenue and a receivable at the redemption date, then clear the receivable when the settlement is received. If the settlement operator deducts a commission or fee, the gross sales amount is generally recorded as revenue and the fee as an expense, provided the agreement supports that treatment.
Vouchers that have not been redeemed are not sales of the participating merchant because no product or service has been provided. Depending on the terms, these amounts may remain the liability of the issuer or settlement operator. If the merchant has received funds in advance and bears a repayment obligation, it may need to recognize an amount payable rather than revenue. The merchant should not automatically treat the expiration of a coupon as a sales loss, advertising expenditure, or miscellaneous loss.
During reconciliation, the voucher usage report should be compared with the sales journal, receivable balances, and bank deposits. Differences may arise from vouchers redeemed near the end of the campaign, reports submitted after the closing date, returns or cancellations, or payments received in the following period. Recording each reconciliation item by voucher identifier will prevent duplicate recognition and make subsequent collection activities easier to follow.
The premium attached to the campaign voucher should be classified according to its economic substance. Where the subsidy is passed through to the user as part of the product price, the merchant may be entitled to recognize the full sales consideration. Where the premium is paid to the merchant as support for accepting the campaign voucher, it may instead be treated as subsidy income. The contract with the operator and the settlement specifications are the primary documents for making this determination.
Under Japanese accounting practice, revenue-related subsidies may be offset against sales revenue when the subsidy is directly tied to revenue, while subsidies that do not qualify for that treatment may be recorded in non-operating income. The chosen classification should be based on the nature of the support and applied consistently. Detailed explanations may also be required when an amount has a significant effect on the financial statements.
Particular care is needed to prevent double counting. Recording the full coupon value as revenue and also recognizing the same premium as subsidy income would overstate income if the premium is already included in the transaction price. Conversely, recording only the amount paid by the user would understate the consideration received where the merchant is contractually entitled to settlement at the full coupon value.
In a simple example where the tax-inclusive selling price is 11,000 yen, the redemption-date entry may debit accounts receivable for 11,000 yen and credit sales revenue for 10,000 yen and consumption tax for 1,000 yen. This illustration assumes a 10 percent tax rate and should be adjusted for the actual tax treatment. When the settlement is received, the entry debits a bank account and credits accounts receivable for the same amount.
If a premium is treated separately as public support, the subsidy-related receivable and income should be recorded in accordance with the confirmed terms. If the merchant temporarily cannot identify which transactions have been settled, an amount due to or from the settlement operator may be used as a clearing account. The clearing balance should then be reclassified as revenue, subsidy income, receivable, or payable as the supporting details become available.
The sales register should retain the voucher identifier, redemption date, applicable sales, coupon denomination, tax category, settlement date, and treatment of any premium. These details are also useful when sales figures are checked against the operator’s reports. Merely entering the total settlement amount without individual redemption information can make it difficult to identify returns, duplicate submissions, or unpaid balances.
For consumption tax purposes, the relevant taxable event is generally the provision of the product or service through coupon redemption. Not every participating business has the same tax classification, so the merchant should confirm whether its sales are subject to consumption tax or are exempt. An electronic coupon is not automatically a receipt or qualified invoice, and the receipt obligations applicable to the actual sale must be observed separately.
The amount shown as sales revenue on the receipt or sales record should be reconciled with the coupon value and any premium paid by public funding. If the coupon denomination includes support money, the invoice or receipt treatment may differ from the merchant’s accounting classification. Cases involving allocation between the transaction price and subsidy should be confirmed with the relevant tax office or tax accountant before the return is finalized.
Corporate tax treatment should also be consistent with the classification used in the financial statements. A difference between book income and taxable income may require consideration as a temporary difference or deferred tax item. Sales ledgers, voucher reports, settlement statements, subsidy receipts, and bank records should be retained so that the treatment of revenue, premium income, and period-end receivables can be substantiated.
At the fiscal year-end, the merchant should reconcile vouchers redeemed before and after March 31, 2023, and distinguish redemption from the date funds were deposited. The remaining balance of campaign-related receivables, payables, and clearing accounts should be shown separately from ordinary commercial balances. Unredeemed or expired vouchers should also be checked against the final settlement and expiration rules.
Past voucher types, eligible users, redemption methods, and other details needed for verification can be found on the 利用案内ページ. Since the campaign has ended, archived information should be used to confirm historical facts rather than to determine whether new coupon sales can currently be accepted.
| 取引の種類 | 主な会計処理 | 認識する時期 | 確認する資料 |
|---|---|---|---|
| 電子クーポン利用による売上 | 売上、消費税等、未収金を認識 | 商品提供またはサービス提供時 | クーポン利用明細、対応する売上伝票 |
| 取引価格に含まれるプレミアム | 実際の取引价格的內容に基づき売上計上 | クーポン利用時 | 販売価額、決済明細、事業者契約 |
| 事業者へ支払われるプレミアム補助金 | 補助金収入または売上控除として処理 | 補助金の交付条件を満たす時点 | 補助金通知、 Calculating明細、領収書 |
| 未換金または期限切れのクーポン | 売上にせず、発行者等との契約上のliabilityを整理 | -rights Based on the expiration rules, etc | 発行条件、期限設定、最終精算明細 |
| 期末後に入金された精算金 | 未収金の回収として処理 | 入金日 | 預金明細、精算報告書 |
By separating the redemption, premium funding, and settlement events, merchants can close the campaign account without overstating revenue or losing track of amounts still collectible. The supporting records also provide a consistent basis for tax returns, year-end financial statements, and subsequent audit inquiries.