Thank you for your info.
I will change INCO TERM to Ex-work.
But the unit price as your informed JPY 100,000 (THB 35,000) per set
it's lower than the book value.
May cause problems if the revenue department post audit.
So, please wait Japanese from M&A Accounting Consultant accounts for
the price you set one hundred thousand yen per unit. It is worth much less than book value.