Computer & Equipment
Boleh Ditolak
- +Computer/tablet (business dedicated)
- +Monitor and keyboard
- +Camera and microphone (for streaming/recording)
- +Software and subscriptions
Tidak Boleh Ditolak
- -Computer shared with personal use (full amount)
- -Gaming/entertainment equipment
Petua: Prorate by business use if shared. Under ¥100k is an immediate expense; blue-return filers can expense items under ¥400k bought from April 2026.