青色申告
正しい帳簿をつけることで、最大65万円の控除、損失の繰越など様々な特典を受けられます。
おすすめ：本業でフリーランス
白色申告
事前届出不要、簡単な記録でOK。特別な控除はありませんが、手間が少ないのが特徴。
おすすめ：副収入、少額の場合
青色申告と白色申告の比較
| 項目 | 青色申告 | 白色申告 |
|---|---|---|
| Special Deduction | Up to 650,000 yen | None |
| Bookkeeping Requirements | Double-entry (650K) / Simple (100K) | Simple records acceptable |
| Prior Registration | Registration within 2 months of starting | Not required |
| Loss Carryforward | Can carry forward for 3 years | Not allowed |
| Family Employee Salaries | Deductible as employee expense | Limited deduction only |
| Depreciation Benefits | Special treatment for items under 300K yen | Immediate depreciation only under 100K yen |
| Bad Debt Allowance | Can be recorded | Not allowed |
節税効果の例
売上500万円、経費200万円の場合（所得税率20%で計算）
青色申告の場合
所得税 470,000円
（500万 - 200万 - 65万）× 20%
白色申告の場合
所得税 600,000円
（500万 - 200万）× 20%
青色申告なら年間
130,000円
どちらを選ぶべき？
青色申告がおすすめの方
Significant Revenue
With annual revenue of several million yen or more, the 650,000 yen deduction becomes very valuable.
Can Manage Books
Accounting software makes double-entry bookkeeping manageable. Denpyo automates receipt entry.
Plan to Continue Business
If continuing long-term, benefits like loss carryforward become valuable.
白色申告でも問題ない方
Small Side Income
With minimal annual revenue, the simpler white return may be more practical.
Just Started This Year
If you missed the blue return registration deadline, you can switch to blue next year.
青色申告の届出方法
届出期限
- New business: Within 2 months of starting
- Switching from white: By March 15 of that year
