【開業の基礎知識 / 開業届とは？】個人事業主の会計処理にまつわる解説動画

Summary

The video script discusses the process and implications of submitting a 'Kaiue Tōkei' (business commencement notification) to the tax office in Japan, which is a crucial step for individuals transitioning from employees to self-employed individuals or 'jigyou shudan'. The script outlines the benefits of becoming a registered business owner, such as the ability to use the 'Aoshi Seido' (blue declaration) for tax purposes, which offers significant tax savings. It also highlights the importance of the Kaiue Tōkei as proof of business operation for activities like obtaining a credit card or renting real estate. However, the script also mentions potential downsides, such as losing employee benefits like the 'Shugyou Teate' (unemployment insurance) and the possibility of having to pay for social insurance independently. The video encourages those considering self-employment to take advantage of the free online submission process for the Kaiue Tōkei and explores the necessity of this document for various business-related activities.

Takeaways

• 📄 **Opening Declaration**: Submitting an 'opening declaration' (開業届け) to the tax office is a crucial step in establishing oneself as a legitimate individual business owner.
• 💼 **Business Registration**: The opening declaration includes details such as the business address, name, My Number (a Japanese social security and tax identification number), and the nature of the business activities.
• 📈 **Tax Benefits**: One significant benefit of submitting an opening declaration is the ability to use a tax filing method known as 'blue declaration' (青色申告), which offers tax benefits and is not available without the declaration.
• 🏢 **Proof of Business**: The declaration serves as proof of conducting a business, which can be necessary for activities like obtaining a credit card or renting property for a business.
• 💳 **Credit and Banking**: Without being part of an organization, individual business owners may need the opening declaration to prove their business status when applying for a credit card or setting up a business bank account.
• 🏠 **Real Estate Transactions**: The declaration can be required for renting real estate for business purposes.
• 🤔 **Social Insurance Changes**: Becoming an individual business owner after leaving employment status means losing certain employee benefits like meal allowances and may affect social insurance status, including health insurance.
• 👥 **Health Insurance Considerations**: Depending on the spouse's health insurance plan, becoming an individual business owner might result in being excluded from certain insurance plans.
• 📉 **Potential Drawbacks**: While there are benefits, there are also potential drawbacks to consider, such as the loss of employee benefits and the need to manage one's own social insurance.
• 🌐 **Online Submission**: The process of submitting an opening declaration can be done online for free, making it accessible and straightforward.
• 🚀 **Encouragement to Act**: The script encourages those considering becoming an individual business owner to take the step of submitting an opening declaration to formalize their business status.

Q & A

What is the purpose of submitting an '開業届' (business commencement notification) to the tax office?

Submitting an '開業届' allows an individual to officially become a recognized sole proprietor, which is crucial for conducting business legally and accessing certain business-related benefits and services.

What information is typically included in an '開業届'?

The '開業届' usually includes the business owner's name, address, My Number (Japanese social security number), and details about the nature of the business they intend to conduct.

What are the benefits of being recognized as a sole proprietor after submitting an '開業届'?

One of the main benefits is the ability to use the '青色申告' (blue declaration) for tax purposes, which offers tax-saving effects and a more favorable fixed method for tax declarations compared to '白色申告' (white declaration).

What are some potential drawbacks of becoming a sole proprietor after submitting an '開業届'?

Becoming a sole proprietor means losing certain employee benefits such as unemployment insurance and potentially having to pay for social insurance premiums personally or losing coverage if their spouse is insured under a different scheme.

How does an '開業届' serve as proof of conducting business?

It acts as an official document that proves one is engaged in business activities, which can be required for various purposes such as obtaining a credit card, renting real estate for a business, or setting up a business bank account.

What is the process like for submitting an '開業届'?

The submission process is free of charge and can be done online quickly and efficiently, especially if using a 'フリー開業' (free business commencement) service.

Why is an '開業届' considered almost mandatory for conducting business?

It is nearly mandatory because it is often a prerequisite for accessing various business-related services and opportunities, such as establishing a business bank account, renting properties, and utilizing small business mutual aid systems.

What happens to an individual's social insurance status when they submit an '開業届'?

Their status changes from an employee to a self-employed individual, which may result in them being excluded from certain social insurance schemes and having to manage their own insurance premiums.

Can the '開業届' be used to prove business operations to financial institutions?

Yes, it is often required by financial institutions as proof of business operations when applying for business loans, credit cards, or opening a business bank account.

What is the '小規模企業共済' mentioned in the script, and how does it relate to an '開業届'?

The '小規模企業共済' is a mutual aid system for small businesses in Japan. An '開業届' is necessary to utilize this system, which provides support in case of accidents or illnesses affecting business operations.

How does the '開業届' affect an individual's eligibility for unemployment benefits?

Once an individual submits an '開業届' and becomes a sole proprietor, they are no longer considered an employee and thus are not eligible for unemployment benefits as they would be if they were still employed.

What advice is given to those considering becoming a sole proprietor?

The advice is to seriously consider submitting an '開業届' to officially start their business as a sole proprietor, weighing both the merits and demerits before making the decision.