2.04.1 Business Meals Expense (1)

Question 問題
With regard to the directly related test for business meals, which of the following statements is false?

A. If the meal takes place in a clear business setting and is for the taxpayer's business, the expenses are considered directly related.

B. It is necessary to devote 費やす more time to business than to eating during the meal period.

C. The taxpayer is required to show that business income or some other business benefit resulted from each meal expense.

D. A restaurant owner providing an occasional 時折り free meal to a legal customer qualifies 見なされる as directly related.

The correct answer is 正解は、[C. The taxpayer is required to show that business income or some other business benefit resulted from each meal expense.]
飲食による実際の効果を証明する必要はありません。