B1-52 / CEFR B1 / EPISODE 52

Tax Advice

Organizing records for a consultation

SceneFrank is meeting an accountant about his tax return. He opens a binder of income records and receipts.

Frank reviewing paperwork with an accountant. — Select the illustration to view it at full size in a new tab.

Narrator

Frank is meeting an accountant about his tax return. He opens a binder of income records and receipts.

フランクは確定申告について会計士に相談している。収入の記録と領収書をまとめたバインダーを開く。

Frank01

I earn a salary and some money from science videos. How should I report both?

給与のほかに、科学動画の収入も少しあります。両方をどう申告すればいいでしょうか？

Accountant02

Let's check your records. This binder looks organized.

記録を確認しましょう。このバインダー、きれいに整理されていますね。

Frank03

By month, with income and expenses separated.

月別にして、その中で収入と支出を分けています。

Accountant04

I see coffee on your business expense list. Who drinks it?

仕事の経費の一覧にコーヒーがありますね。誰が飲むものですか？

Frank05

Just me. It keeps me awake while I edit.

僕だけです。編集しているときの眠気覚ましに。

Accountant06

Let's separate that personal spending. What equipment did you buy?

その個人的な支出は分けましょう。機材は何を買いましたか？

Frank07

A camera and a microphone.

カメラとマイクです。

Accountant08

Do you use them outside work, too?

仕事以外でも使いますか？

Frank09

The camera, yes. I take vacation photos with it.

カメラは使います。旅行の写真も撮るので。

Accountant10

Bring the equipment receipts and notes on work use. Then we can check what qualifies.

機材の領収書と、仕事での使い方がわかるメモを持ってきてください。それから、経費にできるものを確認しましょう。

Frank11

I'll bring those next week, along with my salary and video payment records.

来週、給与と動画の入金記録も一緒に持ってきます。

Accountant12

Good. And leave your personal coffee off the business expense list.

お願いします。それと、ご自分で飲むコーヒーは仕事の経費の一覧から外してくださいね。

Frank13

All right. I'll take it off the list, but not off my desk.

わかりました。一覧からは外します。でも、机の上からは外しません。

WORDS & CONTEXT

Words & context

“about his tax return”

A tax return is a document submitted to the tax authorities. In the United States, people report the previous year's income and deductions, generally by spring. Preparing and submitting it is called filing a tax return. It corresponds to Japan's annual individual tax-filing process.

“business expense list”

A business expense is a cost incurred for work that may be deductible from income for tax purposes. The accountant therefore checks whether personal spending, such as coffee for Frank himself, belongs on the list.

“Then we can check what qualifies.”

Qualify means to meet the relevant conditions or be eligible. In this tax conversation, it means to be accepted as a business expense or eligible for a deduction. The accountant will check which costs can be claimed.

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STORY English with optional Japanese translations

Words & context

“about his tax return”

“business expense list”

“Then we can check what qualifies.”