【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

freee（フリー）【公式】

25 Dec 202303:04

Summary

TLDRThe 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.

Outlines

00:00

📄 Understanding the Business Registration Process

The paragraph explains the process of registering as an individual business operator in Japan. It details that by submitting a 'kaisetsu todoke' (business commencement notification) to the tax office, anyone can become a respectable sole proprietor. The kaisetsu todoke is a document that includes the business location's address, name, My Number, and the nature of the business to be conducted. It also discusses the benefits and drawbacks of becoming an individual business operator. The benefits include the ability to use a tax-saving method known as 'aojoshi shinkoku' (blue declaration), which is a more favorable tax filing method compared to 'hakushoku shinkoku' (white declaration). Additionally, having a kaisetsu todoke serves as proof of conducting a business, which can be crucial for obtaining credit cards, renting real estate for a store, and other business-related activities. However, there are also downsides, such as losing the status of a company employee, which means no longer being eligible for benefits like meal allowances or training allowances, and potentially having to pay social insurance premiums personally. The paragraph encourages those considering becoming an individual business operator to submit a kaisetsu todoke, which can be done for free and easily online.

Mindmap

Keywords

💡Tax Office

A tax office is a government agency responsible for the assessment, collection, and enforcement of taxes. In the context of the video, it is where one would submit a business registration document, known as '開業届け' in Japanese, to establish oneself as an independent business operator.

💡Business Registration

Business registration, or '開業届け', is a formal process of notifying the authorities about the commencement of a business venture. It is a key step for individuals to become recognized as personal business operators and is essential for various legal and financial benefits discussed in the video.

💡Personal Business Operator

A personal business operator, or '個人事業主' in Japanese, is an individual who runs a business independently without being part of a larger company. The video discusses the benefits and drawbacks of becoming a personal business operator, including tax advantages and the loss of certain employee benefits.

💡Blue Declaration

The Blue Declaration, or '青色申告' in Japanese, is a tax filing method available to personal business operators. It offers tax benefits and is a significant advantage mentioned in the video for those who have submitted their business registration. Without it, one would have to resort to the 'White Declaration', which does not offer the same benefits.

💡

💡Proof of Business Operation

Proof of business operation is documentation that establishes an individual as conducting a business. The video mentions that this proof is crucial for activities such as obtaining a credit card or renting real estate for business purposes. It is often provided by the business registration document.

💡Health Insurance

Health insurance is a benefit that protects individuals from unexpected medical costs. The video discusses how becoming a personal business operator can affect health insurance status, as one may no longer be covered under an employer's plan or may need to pay for their own insurance premiums.

💡Social Insurance

Social insurance is a broad term encompassing various government-sponsored welfare programs, including health and pension insurance. The video points out that transitioning from an employee to a personal business operator can result in changes to one's social insurance status and responsibilities.

💡Freelance

Freelancing refers to working independently as a self-employed individual rather than being part of a company. The video encourages viewers to consider freelancing and outlines the process of submitting a business registration to formalize this status.

💡Online Submission

Online submission refers to the digital process of filing documents or applications through the internet. The video highlights the convenience of being able to submit a business registration online, which simplifies the process and makes it more accessible.

💡Business Bank Account

A business bank account is a financial account specifically for business transactions. The video suggests that having a business registration can facilitate the creation of a business bank account, which is a common requirement for managing business finances.

💡Small and Medium Enterprise Cooperative

A small and medium enterprise cooperative, or '小規模企業共済' in Japanese, is a system designed to support small businesses by providing financial assistance in times of need. The video mentions that having a business registration is mandatory to utilize this system.

Highlights

A key document for becoming a respectable individual business operator is the 'startup notification' to the tax office.

The startup notification is a document that includes the business location's address, name, My Number, and details about the business to be conducted.

There are both merits and demerits to becoming an individual business operator upon submitting the startup notification.

A significant merit is the ability to use the 'blue declaration' method, which offers tax benefits through a fixed method of tax filing.

Without the startup notification, one can only opt for the 'white declaration' and cannot receive the preferential treatment of the blue declaration.

The startup notification also serves as proof of conducting a business, which can be crucial for obtaining credit cards or renting real estate for a store.

Individual business operators do not have a company to issue documents like employees do, making the startup notification essential for certain business-related activities.

Having a startup notification is almost mandatory for conducting business, as it is required for creating a business bank account or utilizing the Small and Medium Enterprise Cooperative system.

A potential demerit is that once an individual becomes an individual business operator, they are no longer considered an employee and may lose certain benefits like the training allowance or apprenticeship insurance.

If a spouse is insured under a certain health insurance scheme, the individual business operator may have to leave that scheme upon starting their business.

Considering the independence as an individual business operator, it is recommended to submit a startup notification.

The submission of the startup notification is free and can be easily done online through a free startup service.

The startup notification is a crucial document for establishing oneself as an individual business operator and should be considered by those looking to start their own business.

The benefits of the startup notification include the ability to prove one's business operation, which is necessary for various business-related activities.

The demerits should be carefully considered, as changing one's status to an individual business operator can affect social insurance coverage and employment benefits.

The transcript emphasizes the importance of the startup notification as a key document for establishing a business and its role in tax filing and business operations.

The video encourages viewers to utilize the online services available for submitting the startup notification to become an individual business operator.