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Question:

We are automobile manufacturing company. For the sake of marketing promotion, we invite the general consumer to a hot spring by lottery and publicly advertise it. Do we need to consider it as an entertainment expense?

Answer:

The cost of inviting general consumers on a trip by manufacturer or wholesaler is not appropriate for entertainment expense since the purpose is promotion to unspecified number of people

Furthermore, if the retailer or wholesaler that is a customer but not a general consumer is invited to a trip or theatre, it will be treated as entertainment expense.