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

Residence Tax (Juminzei) Guide for Sole Proprietors 2026: Reading Your June Notice
Every June, sole proprietors and freelancers in Japan receive a residence tax notice. This guide explains how juminzei is calculated for fiscal 2026, the four ordinary-collection payment dates, and why accurate expense records also lower your residence tax.

Small Business Mutual Aid (Shoukibo Kigyou Kyosai): Tax Savings Guide for Freelancers 2026
Japan's Small Business Mutual Aid scheme lets freelancers deduct 100% of premiums from taxable income while building a retirement fund. Here's everything you need to know.

Japan Consumption Tax Interim Filing Guide 2026 | Freelancers and Sole Proprietors
If you registered for Japan's invoice system and paid over ¥480,000 in consumption tax last year, interim tax payments may be due in 2026. Here's everything you need to know.

Japan's 20% Consumption Tax Rule Ends September 2026: What Freelancers Must Do Now
Japan's 20% consumption tax special rule (2割特例) expires September 30, 2026. Here's what freelancers need to know about the new 30% individual rule and the December 31 election deadline.

Japan Prepayment Tax (Yotei Nozei) Guide for Freelancers 2026
Confused by the tax prepayment notice from Japan's tax office? This guide explains how Yotei Nozei works, 2026 payment deadlines, and how to apply for a reduction if your income has dropped.
![Japan's Simplified Consumption Tax (Kanizei): Should Freelancers Choose It? [2026 Guide]](https://api.denpyo.com/storage/v1/object/public/blog-images/covers/1778570623344-jp-cover.jpg)
Japan's Simplified Consumption Tax (Kanizei): Should Freelancers Choose It? [2026 Guide]
Japan's simplified consumption tax system (簡易課税制度) lets small businesses calculate VAT using a deemed purchase rate instead of tracking every expense. We explain the deemed rates by industry, comparison with standard tax, and how to register — with worked examples for freelancers.

Japan's Electronic Bookkeeping Law & Denpyo: Automate Your Compliance
How Denpyo automatically satisfies the 3 requirements of Japan's Electronic Books Preservation Act — with practical workflows for freelancers and small businesses.

Japan Invoice System October 2026 Changes: Consumption Tax Deduction Drops to 50%
The Qualified Invoice System (Tekikaku Seikyu Hakko Houshiki) was introduced on October 1, 2023, and represents a significant overhaul of Japan's consumption tax system. The system's most critical feature is that businesses must retain qualified invoices to claim consumption tax deductions.

Life Insurance Premium Deduction 2026: Complete Guide to Seimei Hoken Deduction, 3 Categories & ¥120,000 Tax Savings
If you have life insurance in Japan, you may be eligible for up to ¥120,000 in annual income deductions (seimei hoken-ryō kōjo). This translates to significant savings on both income and residence taxes. Yet many people don't claim this deduction. Proper application often results in tax refunds or reductions worth tens of thousands of yen.