零工工作者

日本零工工作者费用指南 — Uber Eats / Timee

面向在日 Timee、Uber Eats、Wolt、出前馆等平台零工工作者的经费管理指南：车辆、通信、装备、保险与自宅按分等费用如何合法计入经费，一次讲清。

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

如果您在Uber Eats、Timee或出前馆等零工平台工作，可能需要作为个体经营者进行报税。正确申报费用可以帮助您减轻税务负担。

报税标准

全职（无其他收入）：年收入超过48万日元
副业（有工资收入）：副业年收入超过20万日元

各平台费用指南

Uber Eats

外卖配送合作伙伴费用指南

可抵扣

+Bicycle/motorbike purchase or lease
+Gasoline (for motorbike)
+Bicycle maintenance and repairs
+Delivery bag purchase
+Smartphone holder
+Mobile battery
+Mobile phone charges (business portion)
+Rain gear and cold weather clothing
+Helmet

不可抵扣

-Meals while waiting
-Personal bicycle use

Timee

Timee工作者费用指南

Timee · 阅读更多

可抵扣

+Transportation to work (if not reimbursed)
+Work shoes and clothing
+Required certification costs
+Mobile phone charges (work communication)

不可抵扣

-Meals during work
-Everyday clothing

Wolt / 出前馆

配送平台工作者费用指南

可抵扣

+Delivery vehicle (bicycle/motorbike) costs
+Vehicle insurance (business portion)
+Delivery bags and thermal bags
+Smartphone accessories
+Parking fees (during work)

不可抵扣

-Food at waiting areas

通用费用项目

通信费

Smartphone purchase
Under ¥100k is immediate expense
Mobile phone charges
Prorate business use
Mobile Wi-Fi
Fully deductible if business-only

装备与用品

Work clothes and shoes
Work-specific items only
Work gloves
Fully deductible
Helmet and safety gear
Fully deductible

维护保养

Bicycle/motorbike repairs
Business use portion
Tire and tube replacement
Business use portion
Consumables replacement
Business use portion

零工工作者费用管理技巧

1.Always keep receipts: Taking photos with your smartphone for digital storage is valid
2.Record personal vs business use ratio: Keep logs of mileage or usage time
3.Save platform payment statements: Needed as income evidence for tax filing
4.Blue Return is beneficial: You can receive a special deduction of ¥650,000

常见问题

Yes, Uber Eats delivery partners are treated as "sole proprietors" and must file tax returns if annual income exceeds certain thresholds. Specifically, filing is required if you have no other salary income and your annual income exceeds ¥480,000, or if you have salary income and side income exceeds ¥200,000.

Yes, a bicycle purchased for work is deductible. Under ¥100,000 can be expensed immediately as supplies. Above ¥100,000 requires depreciation, but Blue Return filers can expense items under ¥300,000 immediately. If used for both personal and business, prorate by business use percentage.

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.

费用检查工具

即时检查某项费用是否可以抵扣。显示类别和抵扣率的免费工具。