Denpyo Blog
In-depth guides on Japan tax filing (確定申告), blue return (青色申告) benefits, 電子帳簿保存法 compliance and expense tracking — written for freelancers and small business owners.
Articles in this category
We built a free invoice maker for Japan and Singapore. Here is how it works
Denpyo now has a free invoice maker. Make a Japanese qualified invoice with withholding tax, or a Singapore GST tax invoice, and download the PDF without an account. A step-by-step walkthrough from the Denpyo team.
Year-End Closing Checklist for Sole Proprietors in Japan: Stocktake, Depreciation and the ¥650,000 Deduction by 31 December (2026 Tax Year)
For sole proprietors in Japan, 31 December is the closing date. Following National Tax Agency materials, this December checklist covers the stocktake and the last-purchase-price method, December deliveries, accrued and prepaid expenses, depreciation, business/personal apportionment and the requirements for the 2026 ¥650,000 Blue Return Special Deduction. It also explains what changes from the 2027 tax year.
Furusato Nozei Point Ban (from Oct 2025) and 2026 Rule Changes: A Complete Guide for Sole Proprietors
From October 2025, furusato nozei reward points were banned, and return-gift rules tighten in October 2026. The deduction itself is unchanged. Here is how freelancers and sole proprietors can avoid over-donating and losing money.
Japan's Invoice Transitional Credit Is Now 70% from October 2026 (Reiwa 8 Reform)
The FY2026 tax reform revised Japan's invoice transitional measure. From October 2026, the input-tax credit on purchases from tax-exempt suppliers is 70%, not 50%. Here's the new schedule and the bookkeeping rules to claim it.
Freelance Startup Guide 2026: Opening Notification & Blue Return
The first two forms to file when you go freelance in Japan. This 2026 guide covers the difference between the opening notification and blue return application, their deadlines, how to complete and submit them, and how to secure the up-to-650,000-yen deduction.
Reducing Estimated Tax in Japan 2026: The 15 July Deadline for Freelancers
If your income is down this year, an application to reduce estimated tax lowers your prepayment. Ahead of the 15 July first-period deadline, we explain the conditions, steps, and examples for freelancers and small businesses.
Japan's Small-Asset Full-Expensing Limit Rises to Under ¥400,000 (FY2026)
The FY2026 reform raised Japan's small-amount depreciable asset exemption from under ¥300,000 to under ¥400,000. Here is who qualifies, the conditions, and the tax savings for freelancers and SMEs.
Individual Enterprise Tax in Japan: Who Pays, Rates & How to Calculate (2026)
A friendly guide to Japan's individual enterprise tax (kojin jigyozei) for freelancers and small businesses: which of the 70 statutory trades are taxed, the 3-5% rates, and how the 2.9 million yen business-owner deduction works.
No Receipt? How to Still Claim the Expense with a Cash Voucher (Japan, 2026)
Train fares, condolence money, split bills, vending machines—plenty of business expenses come without a receipt. With the right record, you can still deduct them. Here is how to write a Japanese cash voucher (shukkin denpyo), what backup evidence to keep, and how to stay compliant with the 2026 Electronic Books Preservation Act.