DenpyoDenpyo

경비 계정과목 참조

계정 과목

경비 계정과목 참조

일본 세금 신고를 위한 경비 계정과목(勘定科目) 전체 목록.

2026년 1월 1일
|Source:국세청

일반 참고용입니다. 개인 세무 상담은 전문가에게 문의하세요. 최종 확인일: 2026년 1월 1일 · 출처: 国税庁

확정신고에 사용하는 계정과목(경비 카테고리)의 전체 목록입니다. 프리랜서와 개인사업자가 자주 사용하는 계정과목을 공제 가능한 예시와 불가능한 예시와 함께 설명합니다.

경비 체커로 확인하기

지출이 경비로 인정되는지 확실하지 않으신가요? 경비 체커 도구를 사용해 보세요.

사용해 보기

Travel & Transportation

Business travel and transportation expenses

전액 공제 가능

공제 가능한 예시

  • +Train/bus fares (business travel, not commuting)
  • +Business trip transportation (bullet train, flights)
  • +Hotel expenses during business trips
  • +Taxi fares (when necessary for business)
  • +Parking fees (business use)

공제 불가한 예시

  • -Commuting from home to office (for self-employed)
  • -Personal travel expenses
  • -Family vacation expenses
  • -Tourism-related expenses

주의사항

Business travel should be reimbursed at actual cost. Per diem requires written policy. International travel requires exchange rate records.

Meeting Expenses

Expenses for business meetings

전액 공제 가능

공제 가능한 예시

  • +Meeting room rental
  • +Food/drinks during meetings (under ¥5,000 per person)
  • +Coffee during client meetings
  • +Online meeting tool subscriptions
  • +Printing costs for meeting materials

공제 불가한 예시

  • -Meals over ¥5,000 per person (→ Entertainment)
  • -Internal employee-only social gatherings
  • -Personal dining events

주의사항

Meals under ¥5,000 per person are fully deductible as meeting expenses. Above that becomes entertainment. Record attendees and purpose.

Entertainment Expenses

Client entertainment and gifts

전액 공제 가능

공제 가능한 예시

  • +Client entertainment meals
  • +Seasonal gifts to business partners (summer/year-end)
  • +Golf entertainment (including green fees)
  • +Congratulatory/condolence payments to clients
  • +Gifts to business partners

공제 불가한 예시

  • -Meals with personal friends
  • -Gifts to family members
  • -Personal social expenses
  • -Gifts to non-business contacts

주의사항

Sole proprietors can deduct 100% per Income Tax Law Article 37. SMEs (capital < ¥100M) can deduct 100% up to ¥8M/year per Special Taxation Measures Act. Must be reasonable amounts. Items over ¥100,000 require extra scrutiny. Keep records of recipient, purpose, and amount.

Consumables & Supplies

Office supplies and consumable items

전액 공제 가능

공제 가능한 예시

  • +Stationery (pens, notebooks, folders)
  • +Copy paper and printer ink
  • +Computer peripherals (under ¥100,000)
  • +Software (under ¥100,000)
  • +Business card printing

공제 불가한 예시

  • -Personal stationery
  • -Items over ¥100,000 (→ Fixed assets for depreciation)
  • -Home-use consumables

주의사항

Items under ¥100,000 can be expensed immediately. ¥100,000-¥200,000 can be depreciated over 3 years. Under ¥300,000 can be fully expensed with Blue Return status.

Communication Expenses

Phone, internet, and postal expenses

50% 공제 가능

공제 가능한 예시

  • +Business mobile phone charges
  • +Office internet connection
  • +Landline phone charges
  • +Postage and courier fees
  • +Domain and server hosting

공제 불가한 예시

  • -Personal mobile phone charges
  • -Home-only internet charges
  • -Personal mail/packages

주의사항

For home offices, prorate by business usage percentage. Typically 30-50%. Call logs and usage records are recommended for documentation.

안분 기준: Home office allocation for mixed personal/business use of phone and internet. Can be calculated by usage time or days. Higher percentages may be allowed with usage records like call logs as documentation.

Utilities

Water, electricity, gas expenses

30% 공제 가능

공제 가능한 예시

  • +Office electricity
  • +Office gas
  • +Office water
  • +Office heating/cooling

공제 불가한 예시

  • -Utilities for personal areas of home
  • -Water for personal living spaces

주의사항

For home offices, calculate by floor area ratio or usage time. Typically 20-40%. Keep records of calculation basis.

안분 기준: Home office allocation based on floor area ratio. 30% represents typical single-room office in a home (e.g., 10㎡ workspace in 30㎡ apartment). Electricity can also be calculated by number of outlets used for business.

Rent & Lease

Office rent and land lease payments

50% 공제 가능

공제 가능한 예시

  • +Office or shop rent
  • +Coworking space fees
  • +Parking fees (business use)
  • +Warehouse rental
  • +Meeting room rental fees

공제 불가한 예시

  • -Rent for personal living space
  • -Personal parking fees
  • -Residential-only lease payments

주의사항

For home offices, prorate by floor area. Use dedicated business space ratio if applicable. Security deposits are assets, key money is deferred.

안분 기준: Home office allocation based on floor area. 50% assumes roughly half the space is used for business. If you have dedicated office space, calculate the exact area ratio for potentially higher deduction.

Equipment Rental

Equipment and vehicle rental/lease

50% 공제 가능

공제 가능한 예시

  • +Multifunction printer/copier lease
  • +Vehicle lease (business use)
  • +Equipment rental
  • +Event equipment rental
  • +Server hardware rental

공제 불가한 예시

  • -Personal vehicle lease
  • -Home appliance rental
  • -Personal event equipment

주의사항

Vehicle leases should be prorated by business usage. Mileage logs and business use records serve as valid documentation.

안분 기준: Home office allocation for mixed personal/business use such as vehicle leases. 50% assumes equal personal and business use. With mileage logs or business use records, higher percentages based on actual usage are possible.

Fees & Commissions

Bank fees, professional fees, commissions

전액 공제 가능

공제 가능한 예시

  • +Bank transfer fees
  • +Payment processing fees (PayPal, Stripe, etc.)
  • +Tax accountant/CPA fees
  • +Legal fees
  • +Labor consultant fees

공제 불가한 예시

  • -Personal bank account fees
  • -Personal legal consultation
  • -Non-business-related fees

주의사항

Payments to professionals may require withholding tax. International transfer fees are deductible if business-related.

Advertising & Promotion

Marketing and advertising expenses

전액 공제 가능

공제 가능한 예시

  • +Online advertising (Google, Facebook, etc.)
  • +Flyer and brochure production
  • +Signage production
  • +PR expenses
  • +Trade show exhibition fees

공제 불가한 예시

  • -Personal social media advertising
  • -Non-business promotions

주의사항

General public advertising is promotional expense; specific client gifts may be entertainment. High-value promotional items need review.

Insurance Premiums

Business insurance premiums

전액 공제 가능

공제 가능한 예시

  • +Business fire insurance
  • +Liability insurance
  • +Business vehicle insurance
  • +Workers compensation insurance
  • +Comprehensive store insurance

공제 불가한 예시

  • -Life insurance (→ Life insurance deduction)
  • -Personal vehicle insurance
  • -Home fire insurance (personal portion)

주의사항

Home office fire insurance should be prorated. Vehicle insurance should be prorated by business use percentage.

Repairs & Maintenance

Repair and maintenance expenses

전액 공제 가능

공제 가능한 예시

  • +Computer repair
  • +Office repairs
  • +Equipment maintenance
  • +Vehicle repairs (business use)
  • +Software maintenance fees

공제 불가한 예시

  • -Personal item repairs
  • -Capital improvements (increases asset value)
  • -Home repairs (personal portion)

주의사항

Restoration expenses are repairs. Value-enhancing expenses are capital improvements requiring depreciation. Under ¥200,000 may be treated as repairs.

Outsourcing & Subcontracting

Payments to contractors and freelancers

전액 공제 가능

공제 가능한 예시

  • +Design outsourcing
  • +Programming outsourcing
  • +Writing/copywriting outsourcing
  • +Translation outsourcing
  • +Business process outsourcing

공제 불가한 예시

  • -Personal project fees
  • -Non-business outsourcing

주의사항

Payments to individuals may require withholding (design, writing fees). Payment statements may be required. Keep contracts and invoices.

Books & Subscriptions

Books, magazines, and subscriptions

전액 공제 가능

공제 가능한 예시

  • +Professional books related to business
  • +Industry magazine subscriptions
  • +Online information services
  • +Paid news services
  • +Business books

공제 불가한 예시

  • -Personal hobby books
  • -Non-business magazines
  • -Entertainment publications

주의사항

Business relevance is key. Note book titles on receipts. E-books are also eligible.

Training & Education

Professional development and training

전액 공제 가능

공제 가능한 예시

  • +Seminar registration fees
  • +Online course fees
  • +Professional certification (business-related)
  • +Training travel expenses
  • +Study group participation fees

공제 불가한 예시

  • -Personal hobby courses
  • -Non-business certifications
  • -Unrelated seminars

주의사항

Training must be directly necessary for business. Certifications need clear business relevance. High amounts may attract audit attention.

Employee Benefits

Employee welfare and benefits

전액 공제 가능

공제 가능한 예시

  • +Employee health checkups
  • +Employee congratulatory/condolence gifts
  • +Employee trips (reasonable amounts)
  • +Employee meals (certain conditions)
  • +Uniforms and work clothes

공제 불가한 예시

  • -Benefits for the business owner
  • -Excessive benefits to specific employees only
  • -Unreasonably high expenditures

주의사항

Sole proprietors themselves are not eligible. Benefits should apply to all employees. Written policies are recommended.

Miscellaneous

Other business expenses

전액 공제 가능

공제 가능한 예시

  • +Small office supplies
  • +Waste disposal fees
  • +Business laundry/cleaning
  • +Small transfer fees
  • +Other small uncategorizable expenses

공제 불가한 예시

  • -Personal miscellaneous expenses
  • -Non-business expenditures

주의사항

High miscellaneous expenses attract audit attention. Categorize properly when possible. Keep under 5% of total expenses.

Depreciation

Depreciation of fixed assets

전액 공제 가능

공제 가능한 예시

  • +Computer depreciation (over ¥100,000)
  • +Business vehicle depreciation
  • +Office interior work depreciation
  • +Equipment depreciation
  • +Building depreciation

공제 불가한 예시

  • -Personal asset depreciation
  • -Assets not used for business
  • -Land (not depreciable)

주의사항

Useful life varies by asset type. Straight-line or declining-balance methods available. Blue Return allows full deduction for items under ¥300,000.

Software & Services

SaaS and software expenses

전액 공제 가능

공제 가능한 예시

  • +Accounting software subscriptions
  • +Cloud services (AWS, Google Cloud, etc.)
  • +Microsoft 365, Adobe CC, etc.
  • +Project management tools
  • +CRM/SFA tools

공제 불가한 예시

  • -Personal streaming services
  • -Non-business game software
  • -Personal cloud storage

주의사항

Monthly/annual subscriptions are expensed by period. One-time purchases over ¥100,000 are depreciated.

Other

Other categorizable expenses

전액 공제 가능

공제 가능한 예시

  • +Business expenses not fitting other categories

공제 불가한 예시

  • -Personal expenditures
  • -Non-business expenditures

주의사항

Categorize properly when possible. "Other" should be a last resort.

관련 가이드

어떤 경비가 공제 대상인가요? [2026년판]

프리랜서가 공제받을 수 있는 사업 경비 종합 목록.

경비 체커 도구

지출이 경비로 인정되는지 즉시 확인

Denpyo

경비를 추적하고, 절세를 극대화하세요

Denpyo가 영수증을 스캔하고 자동으로 절세 기회를 발견합니다.

무료 체험