ギグワーカー向け

ギグワーカー向け経費ガイド — Uber Eats・タイミー対応

タイミー、Uber Eats、Wolt、出前館、配達代行など日本のギグワーカー向け経費管理ガイド。車両費、通信費、装備、保険、自宅按分まで実務的にわかりやすく解説します。

2026年1月1日

|Source:国税庁

一般的な参考情報です。個別の税務判断は税理士にご相談ください。最終確認日: 2026年1月1日 · 出典: 国税庁

Uber Eats、タイミー、出前館などのギグワークで働いている方は、個人事業主として確定申告が必要になる場合があります。経費を正しく計上することで、税負担を軽減できます。

確定申告が必要なライン

専業（給与なし）：控除後に所得税がかかる場合。2026年分は基礎控除だけで104万円
副業（給与所得あり）：副業所得20万円超/年

プラットフォーム別経費ガイド

Uber Eats

フードデリバリーパートナー向け経費ガイド

経費にできる

+Bicycle/motorbike purchase or lease
+Gasoline (for motorbike)
+Bicycle maintenance and repairs
+Delivery bag purchase
+Smartphone holder
+Mobile battery
+Mobile phone charges (business portion)
+Rain gear and cold weather clothing
+Helmet

経費にできない

-Meals while waiting
-Personal bicycle use

Timee（タイミー）

タイミーワーカー向け経費ガイド

Timee（タイミー） · 続きを読む

経費にできる

+Transportation to work (if not reimbursed)
+Work shoes and clothing
+Required certification costs
+Mobile phone charges (work communication)

経費にできない

-Meals during work
-Everyday clothing

Wolt / 出前館

配達プラットフォームワーカー向け経費ガイド

経費にできる

+Delivery vehicle (bicycle/motorbike) costs
+Vehicle insurance (business portion)
+Delivery bags and thermal bags
+Smartphone accessories
+Parking fees (during work)

経費にできない

-Food at waiting areas

共通の経費カテゴリ

通信費

Smartphone purchase
Under ¥100k is immediate expense
Mobile phone charges
Prorate business use
Mobile Wi-Fi
Fully deductible if business-only

消耗品費

Work clothes and shoes
Work-specific items only
Work gloves
Fully deductible
Helmet and safety gear
Fully deductible

修繕費

Bicycle/motorbike repairs
Business use portion
Tire and tube replacement
Business use portion
Consumables replacement
Business use portion

ギグワーカーの経費管理のコツ

1.Always keep receipts: Taking photos with your smartphone for digital storage is valid
2.Record personal vs business use ratio: Keep logs of mileage or usage time
3.Save platform payment statements: Needed as income evidence for tax filing
4.Blue Return is beneficial: You can receive a special deduction of ¥650,000

よくある質問

Yes, if tax is due. Uber Eats delivery partners are treated as sole proprietors. Without a salary, you must file when your profit (revenue minus expenses) exceeds your deductions; for 2026 income the basic deduction alone is ¥1.04M. With a salary from one employer, you must file when your side profit exceeds ¥200,000. Below these, you still declare the income to your municipality for residence tax.

Yes, a bicycle bought for work is deductible. Under ¥100,000 it can be expensed at once as supplies. Above that it is normally depreciated, but blue-return small businesses can expense items under ¥400,000 bought from 1 April 2026 (under ¥300,000 before then). If you also use it privately, deduct only the business share.

Yes, Timee work is also treated as sole proprietorship, so necessary business expenses are recognized. If transportation is not reimbursed, you can claim your own costs. Work clothes and shoes are also deductible. However, everyday clothing cannot be expensed.

Generally, meals during delivery work are not deductible as they are considered "living expenses." However, meals combined with client meetings or light meals necessary for late-night work may be exceptionally allowed when business necessity is clear.

経費にできる？チェッカー

その支出が経費にできるか即座にチェック。勘定科目や控除率も一目でわかる無料ツール。