零工工作者

日本零工工作者費用指南 — Uber Eats / Timee

面向在日 Timee、Uber Eats、Wolt、出前館等平台零工工作者的經費管理指南：車輛、通信、裝備、保險與自宅按分等費用如何合法計入經費，一次講清。

2026年1月1日

|Source:國稅廳

僅供一般參考。個人稅務建議請諮詢專業人士。最後驗證日期: 2026年1月1日 · 來源: 国税庁

如果您在Uber Eats、Timee或出前館等零工平台工作，可能需要作為個體經營者進行報稅。正確申報費用可以幫助您減輕稅務負擔。

報稅標準

全職（無其他收入）：年收入超過48萬日圓
副業（有工資收入）：副業年收入超過20萬日圓

各平台費用指南

Uber Eats

外送配送合作夥伴費用指南

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工作者費用指南

Timee · 閱讀更多

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 / 出前館

配送平台工作者費用指南

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

通用費用項目

通訊費

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

裝備與用品

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

維護保養

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

零工工作者費用管理技巧

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

常見問題

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.

費用檢查工具

即時檢查某項費用是否可以抵扣。顯示類別和抵扣率的免費工具。