Panduan Perbelanjaan untuk Pekerja Gig di Jepun — Uber Eats & Timee

Yes, if tax is due. Uber Eats delivery partners are treated as sole proprietors. Without a salary, you must file when your profit (revenue minus expenses) exceeds your deductions; for 2026 income the basic deduction alone is ¥1.04M. With a salary from one employer, you must file when your side profit exceeds ¥200,000. Below these, you still declare the income to your municipality for residence tax.

Yes, a bicycle bought for work is deductible. Under ¥100,000 it can be expensed at once as supplies. Above that it is normally depreciated, but blue-return small businesses can expense items under ¥400,000 bought from 1 April 2026 (under ¥300,000 before then). If you also use it privately, deduct only the business share.

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.