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Tham khảo danh mục chi phí

Danh mục

Tham khảo danh mục chi phí

Danh sách đầy đủ các danh mục chi phí (勘定科目) cho khai thuế tại Nhật Bản.

1 tháng 1, 2026
|Source:Cơ quan Thuế Quốc gia

Chỉ để tham khảo chung. Tham vấn chuyên gia thuế cho tư vấn cá nhân. Xác minh lần cuối: 1 tháng 1, 2026 · Nguồn: 国税庁

Đây là danh sách đầy đủ các danh mục chi phí (khoản mục kế toán) được sử dụng khi khai thuế. Chúng tôi giải thích các danh mục phổ biến cho freelancer với các ví dụ về những gì có thể và không thể khấu trừ.

Kiểm tra với Công cụ Kiểm tra Chi phí

Không chắc chi phí có được khấu trừ không? Hãy thử công cụ Kiểm tra Chi phí của chúng tôi.

Dùng thử

Travel & Transportation

Business travel and transportation expenses

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

  • +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)

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

  • +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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

  • +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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Khấu trừ 50%

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Hướng dẫn Phân bổ: 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

Khấu trừ 30%

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Hướng dẫn Phân bổ: 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

Khấu trừ 50%

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Hướng dẫn Phân bổ: 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

Khấu trừ 50%

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Hướng dẫn Phân bổ: 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

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Advertising & Promotion

Marketing and advertising expenses

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Insurance Premiums

Business insurance premiums

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Repairs & Maintenance

Repair and maintenance expenses

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

  • -Personal project fees
  • -Non-business outsourcing

Quy tắc Đặc biệt

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

Books & Subscriptions

Books, magazines, and subscriptions

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Training & Education

Professional development and training

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Employee Benefits

Employee welfare and benefits

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Miscellaneous

Other business expenses

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

  • -Personal miscellaneous expenses
  • -Non-business expenditures

Quy tắc Đặc biệt

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

Depreciation

Depreciation of fixed assets

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

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

Ví dụ Không được khấu trừ

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

Quy tắc Đặc biệt

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

Other

Other categorizable expenses

Khấu trừ Toàn bộ

Ví dụ Được khấu trừ

  • +Business expenses not fitting other categories

Ví dụ Không được khấu trừ

  • -Personal expenditures
  • -Non-business expenditures

Quy tắc Đặc biệt

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

Hướng dẫn liên quan

Chi phí nào được khấu trừ? [2026]

Danh sách toàn diện các chi phí kinh doanh có thể khấu trừ cho freelancer.

Công cụ Kiểm tra Chi phí

Kiểm tra ngay chi phí có được khấu trừ không

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