Bookkeeping and tax basics for sole proprietors and freelancers in Japan
GoldenLedgers Guide
Tax returns, the Blue Return, invoices and electronic records in Japan, explained in plain English and checked against National Tax Agency materials.
Articles
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Blue Return
Japan's Blue Return deduction changes in 2027: the new ¥750,000 tier
From 2027 income, Japan's Blue Return special deduction becomes ¥750,000, ¥650,000 or ¥100,000. Compare the old and new rules and see what sole proprietors should prepare, based on NTA materials.
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Tax return
Filing your 2026 tax return in Japan: deadlines and workflow
Income tax for 2026 is due March 15, 2027, and consumption tax March 31. Who must file, the yearly workflow, filing methods and what happens if you are late.
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Expenses
What sole proprietors in Japan can deduct, and how to split shared costs
The test for a deductible expense in Japan, what you can't deduct, and how to split home office rent and phone bills between work and private use, with a journal example.
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Invoices
Japan invoice system: the 20% rule ends and a 30% rule begins
The FY2026 reform ends Japan's 20% invoice special rule after 2026, introduces a 30% rule for individuals in 2027–2028, and phases down the credit for purchases from unregistered businesses.
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E-records
Keeping electronic invoices and receipts in Japan: the minimum for freelancers
Since 2024, invoices and receipts received electronically must be kept as files. Anti-tampering options, when search is not required, the grace measure and a simple setup.
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