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（他の収入なし）：年間所得48万円超
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, Uber Eats delivery partners are treated as "sole proprietors" and must file tax returns if annual income exceeds certain thresholds. Specifically, filing is required if you have no other salary income and your annual income exceeds ¥480,000, or if you have salary income and side income exceeds ¥200,000.

Yes, a bicycle purchased for work is deductible. Under ¥100,000 can be expensed immediately as supplies. Above ¥100,000 requires depreciation, but Blue Return filers can expense items under ¥300,000 immediately. If used for both personal and business, prorate by business use percentage.

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。