青色申告
通过正确记账，可获得最高65万日元扣除、亏损结转等多种税收优惠。
推荐：全职自由职业者
白色申告
无需事前申报，简单记录即可。没有特别扣除，但手续简便。
推荐：副业、少量收入
青色申告与白色申告比较
| 项目 | 青色申告 | 白色申告 |
|---|---|---|
| Special Deduction | Up to 650,000 yen | None |
| Bookkeeping Requirements | Double-entry (650K) / Simple (100K) | Simple records acceptable |
| Prior Registration | Registration within 2 months of starting | Not required |
| Loss Carryforward | Can carry forward for 3 years | Not allowed |
| Family Employee Salaries | Deductible as employee expense | Limited deduction only |
| Depreciation Benefits | Special treatment for items under 300K yen | Immediate depreciation only under 100K yen |
| Bad Debt Allowance | Can be recorded | Not allowed |
节税效果模拟示例
营业额500万日元、经费200万日元的情况（按所得税率20%计算）
青色申告的情况
所得税 470,000日元
(500万 - 200万 - 65万) × 20%
白色申告的情况
所得税 600,000日元
(500万 - 200万) × 20%
青色申告可节省的金额
130,000日元
应该选择哪个？
推荐青色申告的情况
Significant Revenue
With annual revenue of several million yen or more, the 650,000 yen deduction becomes very valuable.
Can Manage Books
Accounting software makes double-entry bookkeeping manageable. Denpyo automates receipt entry.
Plan to Continue Business
If continuing long-term, benefits like loss carryforward become valuable.
白色申告也可以的情况
Small Side Income
With minimal annual revenue, the simpler white return may be more practical.
Just Started This Year
If you missed the blue return registration deadline, you can switch to blue next year.
青色申告的申请方法
提交期限
- New business: Within 2 months of starting
- Switching from white: By March 15 of that year
