费用类别

费用类别参考

日本报税使用的完整费用类别（勘定科目）列表。

2026年1月1日

|Source:国税厅

仅供一般参考。个人税务建议请咨询专业人士。最后验证日期: 2026年1月1日 · 来源: 国税庁

这是报税时使用的会计科目（费用类别）的完整列表。我们将为自由职业者和个体经营者解释常用的会计科目，并列举可以和不可以抵扣的示例。

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Travel & Transportation

Business travel and transportation expenses

全额可抵扣

可抵扣示例

+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)

不可抵扣示例

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

注意事项

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

全额可抵扣

可抵扣示例

+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

不可抵扣示例

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

注意事项

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

全额可抵扣

可抵扣示例

+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

不可抵扣示例

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

注意事项

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

全额可抵扣

可抵扣示例

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

不可抵扣示例

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

注意事项

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%可抵扣

可抵扣示例

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

不可抵扣示例

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

注意事项

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

分摊参考：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%可抵扣

可抵扣示例

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

不可抵扣示例

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

注意事项

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

分摊参考：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%可抵扣

可抵扣示例

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

不可抵扣示例

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

注意事项

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

分摊参考：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%可抵扣

可抵扣示例

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

不可抵扣示例

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

注意事项

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

分摊参考：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

全额可抵扣

可抵扣示例

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

不可抵扣示例

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

注意事项

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

Advertising & Promotion

Marketing and advertising expenses

全额可抵扣

可抵扣示例

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

不可抵扣示例

-Personal social media advertising
-Non-business promotions

注意事项

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

Insurance Premiums

Business insurance premiums

全额可抵扣

可抵扣示例

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

不可抵扣示例

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

注意事项

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

Repairs & Maintenance

Repair and maintenance expenses

全额可抵扣

可抵扣示例

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

不可抵扣示例

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

注意事项

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

全额可抵扣

可抵扣示例

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

不可抵扣示例

-Personal project fees
-Non-business outsourcing

注意事项

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

Books & Subscriptions

Books, magazines, and subscriptions

全额可抵扣

可抵扣示例

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

不可抵扣示例

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

注意事项

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

Training & Education

Professional development and training

全额可抵扣

可抵扣示例

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

不可抵扣示例

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

注意事项

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

Employee Benefits

Employee welfare and benefits

全额可抵扣

可抵扣示例

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

不可抵扣示例

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

注意事项

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

Miscellaneous

Other business expenses

全额可抵扣

可抵扣示例

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

不可抵扣示例

-Personal miscellaneous expenses
-Non-business expenditures

注意事项

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

Depreciation

Depreciation of fixed assets

全额可抵扣

可抵扣示例

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

不可抵扣示例

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

注意事项

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

全额可抵扣

可抵扣示例

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

不可抵扣示例

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

注意事项

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

Other

Other categorizable expenses

全额可抵扣

可抵扣示例

+Business expenses not fitting other categories

不可抵扣示例

-Personal expenditures
-Non-business expenditures

注意事项

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