About reserve fund

Updated: July 2026, 2

*New applications for this service are currently suspended.

About employment support business accounting

For employment transition support, employment continuity support type A, and employment continuity support type B, it is necessary to hire users to carry out production activities within the business premises and pay wages and wages.

If you misjudge the income and expenditure of your production activities and end up in the red after starting your business, unable to pay wages and wages to your users, you will have to lay off your users and it will no longer function as a welfare service for people with disabilities.

Welfare services for the disabled that engage in production activities are required to submit an income and expenditure plan when applying for designation, and we examine whether excessive sales will occur (because welfare services for the disabled are not for profit) and whether there will be a deficit due to smooth operation. will be

Here, we will discuss the accounting process for income and expenditure planning, which is easy to stumble upon when applying for designation.

Accounting treatments to keep in mind ~Reserve funds~

In principle, no surplus is generated in the employment support business, and there is no difference in the amount of increase or decrease in employment support business activities in the statement of business activities by employment support business.

However, in order to stably pay wages and wages in the future or to continue the employment support business stably and smoothly, if the conditions listed in the notes below are met, a certain amount will be deducted from the difference in the amount of increase or decrease in the employment support business activity. Amounts can be recorded as two types of reserves:

Please consult with the support administrative scrivener corporation

There are many consultants with specialized know-how in support of continued employment, but administrative scriveners, who represent companies on a daily basis and handle applications and negotiations with administrative agencies, have the know-how and track record that can be accumulated.
We fully support our clients' business operations by making full use of our know-how and track record.

We also have offices in four locations across the country, in Tokyo, Nagoya, and Osaka, and can provide nationwide service from these bases.
Please leave the specialized and complicated procedures to us.

Consultation before making a request is free of charge.