I’ll introduce reference books and articles for understanding software accounting.

Background: Want to Understand Software Accounting

As I’m also responsible for the corporate department, I needed to understand software accounting, so I read the following books and articles 😅

After reading and gaining knowledge, I think I’m now in a state where I can at least have conversations with accountants and tax advisors.

Reference Books for Software Accounting

図解でスッキリ ソフトウェアの会計・税務入門

Q&A研究開発費・ソフトウェアの会計実務

のれん・ソフトウェア・研究開発費

Reference Articles for Software Accounting

If you want to get input from articles before reading books, I recommend reading through the following articles.

• ソフトウェア　第1回：研究開発費とソフトウェアの概要 | 解説シリーズ | 企業会計ナビ | EY Japan
• 研究開発費とは？該当する経費や仕訳方法を詳しく紹介 - バックオフィスクラウドのジンジャー（jinjer）

That’s all from wanting to understand software accounting from the Gemba.