Composed of 会議 (meeting, conference) and 費 (expense, cost). A standard expense category on Japanese corporate income statements and tax filings, covering costs directly related to holding business meetings: conference-room rental, light refreshments for attendees, printed materials, and projector/whiteboard supplies.
CULTURAL / ACCOUNTING NOTE:
会議費 is carefully distinguished from 接待交際費 (entertainment expenses) in Japanese tax practice. Light refreshments served during a genuine working meeting are 会議費 and fully deductible, while lavish meals or drinking parties are classified as entertainment expenses and subject to stricter deduction limits. The distinction is a frequent point of discussion for accountants and managers.
COMMON COLLOCATIONS:
- 会議費を計上する: to book meeting expenses
- 会議費で処理する: to process (a cost) as a meeting expense
- 会議費予算: meeting expense budget
- 会議費の精算: settlement/reimbursement of meeting expenses
SIMILAR WORDS:
- 接待交際費: entertainment expenses — lavish hosting of clients, more restricted for tax purposes
- 交通費: transportation expenses — travel-related costs
- 福利厚生費: welfare benefit expenses — employee welfare benefits
- 雑費: miscellaneous expenses — fallback category for small, uncategorized costs