Please submit the "Application for Filing the Blue Return" to a District Director of Tax Office with jurisdiction over the location of your address within two months from the date of commencement of operation.

業務を開始した日から2か月以内に「青色申告承認申請書」を納税地の所轄税務署長に提出してください。

In Japan, a self-assessment system has been established for income taxes, where taxpayers correctly calculate the income amount and tax amount according to the applicable tax law and pay tax by themselves.

我が国の所得税は、納税者が自ら税法に従って所得金額と税額を正しく計算し納税するという申告納税制度を採っています。

In order to correctly calculate and declare the amount of income generated during the year, it is necessary to record the status of daily transactions related to the income and necessary expenses, as well as to retain the documents created and received for the transaction.

1年間に生じた所得金額を正しく計算し申告するためには、収入金額や必要経費に関する日々の取引の状況を記帳し、また、取引に伴い作成したり受け取ったりした書類を保存しておく必要があります。

For those who maintain a certain standard of bookkeeping practice and make correct declaration based on the bookkeeping, there is a blue return system where filers can receive advantageous treatment in the calculation of income.

一定水準の記帳をし、その記帳に基づいて正しい申告をする人については、所得金額の計算などについて有利な取扱いが受けられる青色申告の制度があります。

Those who have real estate income, business income and timber income can file the blue return.

青色申告をすることができる人は、不動産所得、事業所得、山林所得のある人です。

New applicants for the blue return must submit the "Application for Filing the Blue Return" to a District Director of Tax Office with jurisdiction over the location of their address by March 15 of that year.

新たに青色申告の申請をする人は、その年の3月15日までに「青色申告承認申請書」を納税地の所轄税務署長に提出してください。

In the case of commencing new business (for operations started after January 16 of that year)

新規開業した場合（その年の1月16日以後に新規に業務を開始した場合）

In the case of succeeding operation by inheritance

相続により業務を承継した場合

If the operation was succeeded after January 16 of that year, please submit the "Application for Filing the Blue Return" to a District Director of Tax Office with jurisdiction over the location of your address within two months from the date of succession of operation.

その年の1月16日以後に業務を承継した場合は、業務を承継した日から2か月以内に「青色申告承認申請書」を納税地の所轄税務署長に提出してください。

However, if the person you inherited from filed a blue return, please submit the "Application for Filing the Blue Return" to a District Director of Tax Office with jurisdiction over the location of your address within four months following the day on which the taxpayer learned about the beginning of inheritance, which is the due date for submitting the quasi-final tax return due to the decedent's death (or by the date deemed to have been approved for the blue return, if the due date comes after the said date).

しかし、青色申告をしていた被相続人の業務を承継した場合は、被相続人の死亡による準確定申告書の提出期限である相続の開始を知った日の翌日から4か月以内（ただし、その期限が青色申告の承認があったとみなされる日後に到来するときは、その日）までに「青色申告承認申請書」を納税地の所轄税務署長に提出してください。

In principle, books for blue return should be kept based on regular bookkeeping that enables a filer to prepare a balance sheet and income statement at the end of the year. However, simple bookkeeping using books such as cash book, accounts receivable ledger, accounts payable ledger, expense ledger and fixed asset ledger is also permitted.

青色申告の記帳は、年末に貸借対照表と損益計算書を作成することができるような正規の簿記によることが原則ですが、現金出納帳、売掛帳、買掛帳、経費帳、固定資産台帳のような帳簿を備え付けて簡易な記帳をするだけでもよいことになっています。

These books and documents should be retained for seven years in principle, except for some documents which only need to be retained for five years.

これらの帳簿および書類などは、原則として7年間保存することとされていますが、書類によっては5年間でよいものもあります。

Examples of material which require to be retained only for 5 years include; bills, quotations, delivery notes, and invoices.

5年間の保存でよい書類には、例えば、請求書、見積書、納品書、送り状などがあります。

Special exemption for blue returns

青色申告特別控除

Blue return filers who are engaged in business that generates business income can record the estimated amount of loss in accounts receivables and loans arising from the execution of the business as allowance of uncollectible receivables. If the amount is less than 5.5% of the total book value of the loan at the end of the year, it can be treated as necessary expense. However, in the case of financial business, 3.3% is applied instead (collective assessment).

事業所得を生ずべき事業を営む青色申告者で、その事業の遂行上生じた売掛金、貸付金などの貸金の貸倒れによる損失の見込額として、年末における貸金の帳簿価額の合計額の5.5パーセント以下の金額を貸倒引当金勘定へ繰り入れたときは、その金額を必要経費として認めるというものです。ただし、金融業の場合は 3.3パーセントになります（一括評価）。

Salary payments to family employees exclusively engaged in the business of blue (income tax) return filers

青色事業専従者給与

The salary payments for spouse or other relatives, who live in the same household as the blue return filer and who is 15 years old or older and exclusively engaged in the business of the blue return filer, can be included as necessary expenses as long as the amount is reasonable as compensation for full-time employees and within the range of the amount stated in the notification filed in advance.

青色申告者と生計を一にしている配偶者やその他の親族のうち、年齢が15歳以上で、その青色申告者の事業に専ら従事している人に支払った給与は、事前に提出された届出書に記載された金額の範囲内で専従者の労務の対価として適正な金額であれば、必要経費に算入することができます。

It should be noted that family employees who are exclusively engaged in the business of blue return filers and receive a salary are not eligible for exemption as spouse or dependents.

なお、青色事業専従者として給与の支払を受ける人は、控除対象配偶者や扶養親族にはなれません。

Allowance of uncollectible receivables

貸倒引当金

With respect to the estimated amount of loss due to certain reasons such as bad debts or the like, it can be recorded as allowance of uncollectible receivables up to the limit of the respective reason (individual assessment). In such a case, loans that form the basis of the calculation of the amount to include in the necessary expenses are excluded from the total amount of book value in the collective assessment.

貸金のうち、貸倒れその他これに類する一定の事由による損失の見込額については、それぞれの事由に応じた限度額までを、貸倒引当金勘定に繰り入れることができますが（個別評価）、その際必要経費に算入された金額の計算の基礎となった貸金は一括評価を行う帳簿価額の合計額から除かれます。