1.
transfer expenses; costs of selling an asset
The costs incurred in transferring ownership of property or another asset — brokerage commissions, stamp duty, demolition or surveying fees. In Japanese tax practice these are subtracted, along with the acquisition cost, when calculating taxable capital gains.
A tax and real-estate term, made of 譲渡 (transfer, conveyance) and 費用 (expense). Only costs directly required to complete the sale count; ordinary repairs and property tax do not.
Common collocations
- 譲渡費用に当たる: to qualify as a transfer expense
- 譲渡費用として認められる: to be recognized as a transfer expense
- 譲渡費用を差し引く: to deduct the transfer expenses