こうさいひ

交際費
entertainment expenses

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こうさいひ【交際費】

〔個人の〕 entertainment [social, 《口》 wining and dining] expenses; 〔企業の〕 《have》 an expense account.

●社会人になると交際費がかかる. When you start earning your own living, you have to spend a lot on entertaining people [wining and dining]. | Being a fully-fledged adult means finding money for socializing.

交際費課税 taxation (on companies) for entertainment and social expenses.