青色申告
透過正確記帳，可獲得最高65萬日圓扣除、虧損結轉等多種稅務優惠。
推薦：全職自由工作者
白色申告
無需事前申報，簡單記錄即可。沒有特別扣除，但手續簡便。
推薦：副業、少量收入
青色申告與白色申告比較
| 項目 | 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 |
節稅效果模擬示例
營業額500萬日圓、費用200萬日圓的情況（按所得稅率20%計算）
青色申告的情況
所得稅 470,000日圓
(500萬 - 200萬 - 65萬) × 20%
白色申告的情況
所得稅 600,000日圓
(500萬 - 200萬) × 20%
青色申告可節省的金額
130,000日圓
應該選擇哪個？
推薦青色申告的情況
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況
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.
青色申告的申請方法
提交期限
- New business: Within 2 months of starting
- Switching from white: By March 15 of that year
