青色申告と白色申告どっちにする？違いとメリット・デメリットを解説

Summary

The video script discusses the differences between 'blue declaration' and 'white declaration' for tax filing in Japan, particularly for self-employed individuals or business owners. It explains that while white declaration is simpler and uses simplified bookkeeping, blue declaration offers various benefits, including a deduction of up to 650,000 yen, carry-over of losses for three years, and the ability to treat family wages as full expenses. The script also highlights that blue declaration requires more detailed bookkeeping and prior notification to the tax office, but it can result in significant tax savings. The presenter recommends using accounting software to manage the process efficiently and suggests that starting with blue declaration from the outset is advantageous, especially for those expecting profits over 4.8 million yen annually. The video also provides links to further resources on how to carry out blue declaration and the benefits of using specific accounting software.

Takeaways

• 📚 The difference between blue (青色) and white (白色) tax declarations lies in the method of bookkeeping; white declarations use simplified bookkeeping, while blue declarations require double-entry bookkeeping.
• 💼 Blue declarations offer several benefits, including a maximum deduction of 650,000 yen, which can significantly reduce tax liabilities.
• 🔄 Blue declarations allow for the carry-over of losses for up to three years, which can offset profits and reduce tax payments.
• 🏠 Home office expenses, such as rent and utility costs, can be claimed as business expenses under blue declarations, with fewer stringent conditions compared to white declarations.
• 💻 Blue declarations enable the immediate depreciation of assets under 300,000 yen, whereas white declarations limit this to assets under 100,000 yen.
• 👪 Payments made to family members involved in the business can be fully claimed as expenses under blue declarations, without the caps that apply to white declarations.
• 📈 For businesses with annual profits exceeding 480,000 yen, blue declarations become more advantageous due to the additional deductions and benefits they offer.
• 📋 The process of switching from white to blue declarations should ideally be done at the time of business establishment for efficiency.
• 📝 While blue declarations require more complex bookkeeping, the actual effort in inputting data is similar to that of white declarations, as accounting software can automate much of the process.
• 🤔 Those who are unsure about switching to blue declarations can start with white declarations and transition when their profits exceed the 480,000 yen threshold.
• 📱 The use of accounting software is recommended for both types of declarations, as it simplifies the process of recording transactions and preparing tax documents.
• ✅ It is generally more beneficial to opt for blue declarations if the business involves keeping detailed financial records, due to the potential for greater tax savings.

Q & A

What are the two methods of tax filing mentioned in the script?

The two methods of tax filing mentioned are 'Ao Seisho' (青色申告, Blue Declaration) and 'Shiroshi Seisho' (白色申告, White Declaration).

What is the main advantage of using the Ao Seisho method?

The main advantage of Ao Seisho is the possibility of a larger deduction of up to 650,000 yen, which can significantly reduce the tax payable.

What is required for a business owner to start using Ao Seisho?

To start using Ao Seisho, a business owner needs to submit an 'Ao Seisho Approval Application' (青色申告承認申請書) to the nearest tax office.

What is the difference between the bookkeeping methods used in Shiroshi Seisho and Ao Seisho?

Shiroshi Seisho uses a simplified bookkeeping method, while Ao Seisho requires a more complex double-entry bookkeeping system.

What is the maximum deduction one can claim under the Ao Seisho method?

The maximum deduction one can claim under the Ao Seisho method is 650,000 yen.

What is the benefit of carrying forward losses for up to three years under Ao Seisho?

The benefit is that if there are losses in the first two years of business, any profit in the third year can be offset against the previous years' losses, potentially eliminating the tax liability for that year.

What is the condition for family members' salaries to be fully deductible as expenses under Ao Seisho?

Under Ao Seisho, if family members are involved in the business, the salaries paid to them can be fully deducted as expenses without any upper limit.

What is the 'E-Tax' system mentioned in the script, and why is it recommended for Ao Seisho?

E-Tax is an electronic tax filing system in Japan. It is recommended for Ao Seisho because it simplifies the process of filing and allows for the maximum deduction of 650,000 yen to be claimed.

What is the main advantage of Shiroshi Seisho over Ao Seisho?

The main advantage of Shiroshi Seisho is its simplicity and ease of filing, as it does not require the same level of detailed bookkeeping as Ao Seisho.

What is the recommended approach for someone who is just starting their business and considering tax filing?

It is recommended to start with Ao Seisho from the beginning of the business, as it offers more benefits and deductions. However, if one prefers a simpler approach initially, they can start with Shiroshi Seisho and switch to Ao Seisho once their annual profit exceeds 480,000 yen.

What is the significance of the 480,000 yen figure in the context of Shiroshi Seisho and Ao Seisho?

480,000 yen is the amount that represents the basic deduction limit. If the annual profit does not exceed this amount, no income tax is due, making the deductions available through Ao Seisho less beneficial.

What is the role of accounting software in managing bookkeeping for Ao Seisho?

Accounting software automates the process of creating ledgers and journals required for double-entry bookkeeping, making it easier for business owners to manage their financial records and file taxes under Ao Seisho.