本人確認書類
My Number Card(必須)
Required for e-Tax. Read with card reader or smartphone.
My Number Notification Card + ID
If you don't have a My Number Card. Driver's license, passport, etc.
収入関係書類
Withholding Tax Certificate(必須)
From employer for employees, from clients for freelancers.
Invoice Copies(必須)
Freelancers should keep copies of all issued invoices.
Sales Records(必須)
Business income records. Bank statements are acceptable.
経費関係書類
Receipts(必須)
Organize by expense category. Must be kept for 7 years.
Credit Card Statements
As supporting documents. Keep full statements for business cards.
Bank Statements(必須)
Transaction records for business accounts.
Allocation Calculation Notes
For mixed-use expenses like rent, utilities, and phone.
控除関係書類
Social Insurance Certificate
Proof of national health insurance and pension payments.
Life Insurance Certificate
Sent from insurance companies around October-November.
Medical Expense Receipts
Deductible if over 100,000 yen or 5% of income annually.
Hometown Tax Donation Certificates
Sent from recipient municipalities. Needed if not using one-stop special exception.
iDeCo/Small Business Mutual Aid Certificate
Full contribution amount is tax deductible.
青色申告関係書類
Journal & General Ledger(必須)
Double-entry bookkeeping required for 650,000 yen deduction.
Blue Return Financial Statement(必須)
Prepare income statement and balance sheet.
Fixed Asset Register
For assets over 100,000 yen. Needed for depreciation calculations.
書類準備のコツ
Start Early
Start gathering documents in January to allow time for reissuing any missing items.
Digitize Everything
Scan or photograph paper documents to reduce the risk of loss.
Organize in Folders
Create folders by category (income, expenses, deductions) to organize documents.
Reference Last Year
Having last year's tax return helps verify required documents and serves as a reference.
