副业

日本副业经费与报税指南 2026 — 避免公司察觉

在日本经营副业的同时避免被公司察觉：经费管理技巧、青色申告选择、住民税普通征收切换、20 万日元申报规则与节税要点一次讲清，让副业更安心。

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

这是为全职工作同时有副业的人士准备的费用管理指南。正确申报费用可以获得税收优惠，但也要了解如何保护隐私不让雇主发现。

报税门槛

对于工资收入者，如果副业收入超过每年20万日元，则需要报税。但是，即使低于20万日元，住民税申报仍然是必需的。

如何保持副业隐私

Choose "Direct Payment" for Residence Tax重要

By selecting "Self Payment" in the residence tax section of your tax return, your side income tax will not be notified to your employer.

Check Company Regulations

Check if side jobs are prohibited. If permission is required, consider applying formally.

Avoid Competing with Main Job

Side jobs competing with your main job may violate regulations. Also avoid using main job information.

Understand the ¥200,000 Rule重要

Even if side income is under ¥200,000/year, residence tax filing is required. File with your local municipality even if income tax filing is not needed.

可抵扣的副业费用

Computer & Equipment

可抵扣

+Computer/tablet (business dedicated)
+Monitor and keyboard
+Camera and microphone (for streaming/recording)
+Software and subscriptions

不可抵扣

-Computer shared with personal use (full amount)
-Gaming/entertainment equipment

提示: Prorate by business use if shared. Under ¥100k is immediate expense, Blue Return allows up to ¥300k.

Workspace

可抵扣

+Rent (business use area)
+Electricity (business portion)
+Internet (business portion)
+Coworking space fees

不可抵扣

-Mortgage principal
-Personal portion of utilities

提示: If working from home, prorate by floor area. Typically 20-40% is common.

Communication

可抵扣

+Mobile phone charges (business portion)
+Video conferencing tools (Zoom, etc.)
+Cloud storage
+Domain and hosting fees

不可抵扣

-Personal call charges
-Entertainment subscriptions

提示: If shared between business and personal, prorate by call logs or usage time. Typically 30-50%.

Learning & Skills

可抵扣

+Business-related online courses
+Professional and technical books
+Business-related certification costs
+Seminar and conference fees

不可抵扣

-Hobby classes
-Unrelated certifications
-Entertainment books

提示: Relevance to your side job is key. Fully deductible if you can explain the business connection.

报税准备清单

Organize Your Income

Get annual payment statements from each platform
Check bank account deposit records
Collect withholding tax slips (if any)

Calculate Your Expenses

Organize receipts by expense category
Record calculation basis for prorated expenses
Also use credit card statements

Prepare Tax Return

Use the NTA tax return preparation site
Combine salary income and business (miscellaneous) income
Select "Self Payment" for residence tax

File and Pay

Online filing via e-Tax is recommended
Deadline is March 15 (income tax)
Pay by bank transfer or credit card before deadline

别忘了选择住民税

如果不在报税单的住民税相关事项中选择「自行缴纳」，您的雇主将会被通知。

常见问题

The most common cause is residence tax. If you leave the payment method as "Special Collection (payroll deduction)" when filing, your employer receives notification of residence tax including side income, which payroll staff may notice. By selecting "Direct Payment (self payment)", you pay side income tax directly and it is not notified to your employer.

Income tax filing is not required, but residence tax filing is. If you neglect residence tax filing, you may face additional taxes later. Either file directly with your municipality, or file income tax return (which automatically files residence tax). Also, if you want medical expense or furusato deductions, income tax filing is required even under ¥200,000.

Yes, if you work on your side job at home, you can claim part of your rent as an expense. Calculate by floor area. For example, if using 6㎡ for work in a 30㎡ room, 20% of rent can be expensed. Keep records of your calculation basis.

It depends on the scale of your side job. If you have continuous income at a certain level (roughly ¥1M+ annually), Blue Return is beneficial. You get a ¥650,000 special deduction and can carry forward losses. However, it requires double-entry bookkeeping. For small side income, White Return is fine.

费用检查工具

即时检查费用是否可抵扣。显示类别和抵扣率的免费工具。