#067

My name is Sadayasu Ito, a Japanese certified tax accountant. If you are looking for our consultation, please contact by e-mail.
[email protected]

For more details of our services, please visit our website:
http://en.sadywell.com

**Summary of today’s lecture**
Today’s lecture is about licenses for travel industry.

License is necessary to earn revenues from travel related activities as business
License is necessary to do the followings:
-Prepare own travel package and sell
-Prepare travel package according to the order from customers and sell
-Take order from customers and book air ticket, train, taxi and hotel
-Sell travel package of others
-License is not necessary
-Book ticket for friends

There are several types of the license for travel industry.
1. License for tour operator
Class 1 license
Class 2 license
Class 3 license
License limited to local area
2. License for travel agency

Class 1 License
Scope:
Prepare own travel package and sell (Japan and overseas)
Prepare travel package according to the order from the customers and sell
Take orders from customers and book air ticket, train, taxi and hotel
Criteria:
Deposit: ￥70M
Net asset: ￥30M

Class 2 License
Scope:
Prepare own travel package and sell (Japan only)
Prepare travel package according to the order from the customers and sell
Take orders from customers and book air ticket, train, taxi and hotel
Criteria:
Deposit: ￥11M
Net asset: ￥7M

Class 3 License
Scope:
Prepare own travel package
Place of departure, destination, lodging are all in the city
where the office is located or neighbor city
Prepare travel package according to the order from the customers and sell
Take orders from customers and book air ticket, train, taxi and hotel
Criteria:
Deposit: ￥3M
Net asset: ￥3M

License limited to local area
Scope:
Prepare own travel package
Prepare travel package according to the order from the customers and sell
Take orders from customers and book air ticket, train, taxi and hotel
Place of departure, destination, lodging must be all in the city where the office is located or neighbor cities
Criteria:
Deposit: ￥1M
Net asset: ￥1M

License for travel agency
Scope:
Just selling travel package of others
Not responsible for travel package
Cannot sell travel package for more than 2 tour operators
Criteria:
No requirement for deposit and net assets

Certificated Travel Manager
At least one Certificated Travel Manager needs to be in each office for all cases
Take exam to become Travel Manager!

**Contact information**
Sadywell Japan Tax & Accounting
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E-mail: [email protected]
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