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1·Is there an entertainment tax?

有娱乐税吗？

2·Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.

税务局：一般是3%到达5%，娱乐业是5%到20%。

3·Total corporate spending on dining and entertainment has halved from a peak of 9.5 trillion yen in 1991 to 4.8 trillion yen in 2008, according to data from the National Tax Agency.

根据日本国税厅的数据显示，整个日本企业在就餐和娱乐方面的总开销已经从1991年的顶峰9.5万亿日元降低了50%，至2008年4.8万亿日元。

4·The tax law requires you to keep records that will prove the business purpose and amounts of your business travel, entertainment, and local transportation costs.

税法要求你保留记录，记录将证明你的商业目的，商业旅行的金额，娱乐费，以及当地交通成本。

5·At usual times, the entertainment fee includes commercial and individual expense, and the individual expense shall not be construed as business operational expense and is not tax deductible.

但商业招待和个人消费之间通常是难以划分的，国际上的处理办法一般是在二者之间人为规定一个划分比例。