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

サンデーマネーチャンネル

27 Jan 202418:07

Summary

TLDRThe 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.

Outlines

00:00

📋 Introduction to Blue and White Tax Declarations

The video begins with an introduction to the topic of tax declarations for individuals starting a business in Japan. It discusses the difference between blue ('青色') and white ('白色') tax declarations, their respective merits and demerits, and aims to provide clarity on which option to choose. The channel focuses on financial knowledge for individuals, covering topics like side businesses, investments, and savings strategies. The speaker emphasizes the importance of understanding tax matters and offers guidance for viewers to navigate through unstable economic times.

05:00

🔍 Differences Between Blue and White Tax Declarations

The video explains the fundamental differences between blue and white tax declarations, focusing on the method of bookkeeping. White tax declarations use simplified bookkeeping, which is easier and akin to maintaining a petty cash book. In contrast, blue tax declarations require double-entry bookkeeping, which is more complex but offers various benefits, including a maximum deduction of 650,000 yen. The video also clarifies that while white tax declarations do not have a special deduction, blue tax declarations do, and the method of declaration affects the tax savings one can achieve.

10:02

📊 Merits and Demerits of Blue and White Tax Declarations

The video outlines the merits and demerits of both blue and white tax declarations. For blue tax declarations, the benefits include a special deduction of up to 650,000 yen, the ability to carry forward losses for three years, full deduction of family wages as expenses, and the option to write off assets up to 300,000 yen at once. However, it requires a prior notification to the tax office and a certain level of bookkeeping knowledge. White tax declarations are simpler and do not require prior notification but lack the special deductions and other benefits of blue tax declarations, which can result in higher taxes.

15:04

💡 When to Start Using Blue Tax Declaration

The video advises that the best time to start using a blue tax declaration is simultaneously with the business opening. It suggests that instead of starting with a white tax declaration, it's more efficient to apply for blue tax declaration approval from the outset. The presenter also recommends that if the annual profit exceeds 480,000 yen, which is the amount of the basic deduction, a blue tax declaration becomes more advantageous. The video emphasizes that the effort involved in bookkeeping does not significantly differ between the two methods, making the blue tax declaration a more beneficial choice for those eligible.

Mindmap

Keywords

💡Blue Declaration

Blue Declaration (青色申告) refers to a method of tax filing in Japan that allows for more detailed accounting and potentially larger deductions. It is associated with the use of double-entry bookkeeping (複式簿記) and can lead to significant tax savings, such as a special deduction of up to 650,000 yen. The video emphasizes that while it requires more effort and prior notification to the tax office, it is beneficial for those with incomes exceeding a certain threshold, as it can substantially reduce tax liabilities.

💡White Declaration

White Declaration (白色申告) is a simpler tax filing method that uses simplified bookkeeping (簡易簿記). It is easier to manage on a daily basis but does not offer the same level of deductions as the Blue Declaration. The video suggests that it is suitable for those with lower incomes or those who prefer a more straightforward approach to tax filing without the need for prior notification to the tax office.

💡Double-Entry Bookkeeping

Double-entry bookkeeping (複式簿記) is a system of recording financial transactions in which every entry to a general ledger account is offset by a corresponding entry of equal value in a different account. It provides a more comprehensive and detailed view of financial activities. The video explains that this method is required for the Blue Declaration and is facilitated by accounting software, which can help manage the complexity.

💡Simplified Bookkeeping

Simplified bookkeeping (簡易簿記) is a less detailed method of recording financial transactions, often compared to maintaining a checkbook or a petty cash book. It is used for the White Declaration and is suitable for those who prefer a simpler approach to financial record-keeping, as it does not require the same level of detail as double-entry bookkeeping.

💡Tax Deduction

Tax deduction refers to the reduction in an individual's taxable income that results from subtracting certain expenses as allowed by tax laws. The video highlights a special deduction of up to 650,000 yen available with the Blue Declaration, which significantly reduces the tax burden. This deduction is a key incentive for choosing the Blue Declaration over the White Declaration.

💡Carryforward Losses

Carryforward losses (赤字の3年間繰り越し) is a tax benefit that allows businesses to offset current profits against past losses to reduce their tax liability. The video mentions that with the Blue Declaration, losses can be carried forward for up to three years, which is a significant advantage for businesses that have experienced initial losses.

💡Family Remuneration

Family remuneration refers to the practice of paying a salary to family members involved in the business and treating it as a business expense. The video explains that with the Blue Declaration, the entire amount of family remuneration can be treated as an expense, which is not the case with the White Declaration, where there is a limit to the amount that can be claimed as an expense.

💡Depreciation

Depreciation is the allocation of the cost of a business asset over its useful life. The video discusses that with the Blue Declaration, assets under 300,000 yen can be fully depreciated at once, whereas with the White Declaration, there is a limit of 100,000 yen for such immediate depreciation, with anything above requiring a gradual depreciation over time.

💡Home Office Expenses

Home office expenses (家事安分) refer to the portion of home expenses, such as rent and utilities, that can be claimed as business expenses if the home is used for business purposes. The video notes that the Blue Declaration allows for a more flexible approach to claiming these expenses, whereas the White Declaration has stricter conditions.

💡Tax Software

Tax software is a program designed to assist with tax preparation and filing. The video recommends using tax software for the Blue Declaration to simplify the process of maintaining double-entry bookkeeping and generating the necessary tax documents. It is presented as a tool that can make the complex task of tax filing more manageable.

💡Income Threshold

Income threshold refers to the level of income at which a certain tax treatment or filing method becomes more advantageous. The video suggests that if annual income exceeds 4.8 million yen, the Blue Declaration becomes more beneficial due to the availability of the special deduction. This threshold is based on the basic deduction amount in the tax system.

Highlights

The difference between blue and white declarations is primarily the method of bookkeeping used.

White declaration is simpler, making daily bookkeeping easier, while blue declaration offers various benefits.

Blue declaration allows for a maximum deduction of up to 650,000 yen, which can significantly reduce taxes.

The actual difference between simple and double-entry bookkeeping is illustrated with an example of paying an electricity bill.

Double-entry bookkeeping requires the use of accounting software, making it more complex but offering tax benefits.

Blue declaration provides a special deduction, which can lead to a tax saving of about 130,000 yen with a 20% tax rate.

White declaration does not have the special deduction available to blue declaration.

Blue declaration requires prior notification to the tax office, which can be seen as a disadvantage.

The merits of blue declaration include the ability to carry forward losses for three years, full deduction of family salaries, and immediate depreciation of assets under 300,000 yen.

White declaration is advantageous for its simplicity and lack of need for prior notification.

The choice between blue and white declaration should be made based on the potential tax savings and the complexity of bookkeeping.

Starting with blue declaration from the outset of a business is recommended for efficiency.

An annual profit of over 480,000 yen makes blue declaration more advantageous due to the ability to utilize the special deduction.

The effort involved in bookkeeping does not significantly differ between white and blue declarations when using accounting software.

Some knowledge of accounting principles is necessary for blue declaration, but it can be learned with some study.

Using accounting software can simplify the process of creating and submitting tax documents for both white and blue declarations.

The presenter recommends using specific accounting software for those starting with blue declaration to take full advantage of the deductions.

The channel provides knowledge on personal finance and tax strategies for individuals aiming to be self-sufficient without relying on a company's salary.