Company A dispatched its employees to overseas subsidiaries to improve the production process and support the establishment of business plans for the acquiring corporation, and remitted the accommodation expenses, such as accommodation, to the overseas corporation rather than the overseas resident. An issue arose.

Based on the facts and documents such as contracts and invoices, we reviewed whether or not they are subject to third-party payment reporting under the Foreign Exchange Transactions Act.

Based on the fact that a contract was concluded between the parties to the transaction, and that the issuer on the invoice is the party to the transaction, etc.​