Monthly Memo
Create YYYY-MM-memo.md in each month folder to store receipt context and exceptions.
This memo format is optimized for Japanese sole-proprietor or side-business expense organization.
Include
- Receipt table: date, filename, amount, account, notes
- Event information: event name, people met, notes
- Item-by-item breakdown for bundles, carts, and multi-item screenshots
- Operational notes such as date rules
Timing
- Create the memo when adding the first receipt for the month
- Append to the existing memo if it already exists
補助画像 vs 対象外
- 補助画像: supplemental evidence when the main receipt or statement exists separately
- 対象外の本体記録: cart screens, canceled bookings, free entry pages, or other screenshots that are the only surviving evidence
- Record the latter in the monthly memo table as
対象外with amount and reason
Cash Withdrawals
- Personal cash withdrawn from a bank account recorded as business
普通預金is事業主貸, not対象外. Record the source account and借方: 事業主貸 / 貸方: 普通預金in the notes. - Do not create a bookkeeping entry for a withdrawal from an unbooked personal account; retain it as
対象外only when the evidence is useful. - Ask before updating the memo when the withdrawal's source account or use is unclear.
Personal Funding and Advance Payments
- Record business purpose and who funded the payment independently. A private card does not turn a confirmed business expense into 事業主貸 or 対象外; preserve the expense account and identify personal funding as 事業主借.
- For advance payments, record both payment date and service date; placing evidence in the service-month folder does not create the payment-month ledger entry. If using 前払金, describe the payment-stage and service-stage entries separately so the expense is recognized once.
- Do not invent a reimbursement transfer. Link a later repayment only when its evidence exists.
Multiple Items
- When one image contains multiple items, keep one file and add a
品目内訳bullet list in the memo - Example cases: GPU / CPU / SSD, six doujin books, mixed Letter Pack types, five-book exam bundles