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Panduan Lengkap Kategori Perbelanjaan 勘定科目 di J...

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Panduan Lengkap Kategori Perbelanjaan 勘定科目 di Jepun

Panduan penuh kategori perbelanjaan 勘定科目 Jepun: 旅費交通費, 会議費, 通信費 dan banyak lagi. Lihat bila menggunakan setiap satu, peraturan potongan dan kesilapan lazim yang perlu dielakkan.

1 Januari 2026
|Source:Agensi Cukai Negara

Untuk rujukan umum sahaja. Sila berunding dengan profesional cukai untuk nasihat individu. Terakhir disahkan: 1 Januari 2026 · Sumber: 国税庁

Ini senarai lengkap kategori perbelanjaan (tajuk akaun) yang digunakan untuk pemfailan cukai. Kami menerangkan kategori lazim untuk pekerja bebas dengan contoh apa yang boleh dan tidak boleh ditolak.

Semak dengan Penyemak Perbelanjaan

Tidak pasti sama ada perbelanjaan boleh ditolak? Cuba alat Penyemak Perbelanjaan kami.

Cuba

Travel & Transportation

Business travel and transportation expenses

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

  • +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)

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

  • +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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

  • +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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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% Boleh Ditolak

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Panduan Peruntukan: 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% Boleh Ditolak

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Panduan Peruntukan: 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% Boleh Ditolak

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Panduan Peruntukan: 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% Boleh Ditolak

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Panduan Peruntukan: 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

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Advertising & Promotion

Marketing and advertising expenses

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Insurance Premiums

Business insurance premiums

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Repairs & Maintenance

Repair and maintenance expenses

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

  • -Personal project fees
  • -Non-business outsourcing

Peraturan Khas

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

Books & Subscriptions

Books, magazines, and subscriptions

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Training & Education

Professional development and training

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Employee Benefits

Employee welfare and benefits

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Miscellaneous

Other business expenses

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

  • -Personal miscellaneous expenses
  • -Non-business expenditures

Peraturan Khas

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

Depreciation

Depreciation of fixed assets

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

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

Contoh Tidak Boleh Ditolak

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

Peraturan Khas

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

Other

Other categorizable expenses

Boleh Ditolak Sepenuhnya

Contoh Boleh Ditolak

  • +Business expenses not fitting other categories

Contoh Tidak Boleh Ditolak

  • -Personal expenditures
  • -Non-business expenditures

Peraturan Khas

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

Panduan Berkaitan

Panduan Perbelanjaan Boleh Ditolak untuk Pekerja Bebas Jepun 2026

Lihat perbelanjaan yang boleh ditolak oleh pekerja bebas di Jepun: pejabat rumah, utiliti, telefon, kenderaan, makanan, perjalanan dan latihan, dengan peraturan prorata dan contoh.

Alat Penyemak Perbelanjaan

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