>>101805511
Why the fuck would you think it is a sale of goods? The cost is not written off once it has been paid for, you own it for a price like you would own land, buildings or any other asset in a business, it has a value and price and produces value in said business. And you can do things like claim depreciation against its value over time and etc. Furthermore, it's subject to withholding tax in Japan. When you give something of value to someone else for free, that is not a sale. It's defined as a gift.