e-portal Inc. (Headquarters: Minato-ku, Tokyo), which operates the trunk room search site "e Trunk" (https://e-trunk.jp/), has published a column titled "Can Trunk Rooms Be Deducted as Expenses? Explained for Sole Proprietors and Corporations," which clearly explains questions regarding the expensing of trunk room fees. Trunk rooms are used not only as personal storage space but also by corporations and sole proprietors as space to store product inventory, documents, tools, promotional materials, and more. However, many people have questions such as, "Can the usage fees be deducted as expenses?" and "Which account should be used for processing?" The column published this time summarizes the basic concept of expensing trunk rooms used for business purposes, the benefits of corporate use, case studies by industry, and points to check when signing a contract. In cases of business use, expensing may be possible The column first explains the question, "Can trunk rooms be deducted as expenses?" Generally, if a trunk room is used for the purpose of storing items necessary for business, such as product inventory, business equipment, or contract documents, it may be possible to deduct it as an expense. On the other hand, if it is used to store personal belongings or hobby items unrelated to the business, it may not be recognized as an expense. Furthermore, for sole proprietors, there are cases where business and personal belongings are stored together, so the concept of "household expense allocation" is also introduced with specific examples. Explains how corporations can utilize trunk rooms Trunk rooms are used as one of the options to supplement corporate storage space. For example, they are utilized for various purposes such as: ・ Storage of product inventory ・ Storage of documents such as contracts and accounting records ・ Storage of tools and materials ・ Storage of promotional items and event supplies ・ Temporary storage of office furniture and equipment The column also