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Shiroiro Shinkoku (白色申告): the simple return — and what it costs you

The 白色申告 (shiroiro shinkoku, white return) is the default for anyone who never applied for the 青色申告. It's simpler, but that simplicity has a price most people never calculate.

Short answer

Under the 白色申告 you file the 収支内訳書 (statement of income and expenses) with your return. No double-entry required, but also no deduction of up to ¥650,000, no 3-year loss carry-forward and less flexibility paying family members.

What you give up

  • Zero special deduction. Under the 青色申告 that would be up to ¥650,000 off your profit, every year.
  • Losses don't offset future profits. A bad year is simply lost.
  • You still must keep your documents: 5 years under the 白色申告 (against 7 under blue). Simple doesn't mean no records.
  • You still record income and expenses all year. The organizing work is almost the same — without the benefit.

How to file the 白色申告

  1. 1

    Record income and expenses

    Simple bookkeeping is enough: date, amount, category and description of each movement.

  2. 2

    Total them by category

    The 収支内訳書 asks for totals per 勘定科目 (accounting category), not entry by entry.

  3. 3

    Fill in the 収支内訳書

    It's the mandatory attachment to the white return. eKOJINjp generates the official form pre-filled from your entries.

  4. 4

    File between Feb 16 and Mar 15

    By e-Tax, mail or at the 税務署 counter, together with your income tax return.

Common mistakes

  • Assuming 白色 means keeping nothing. Supporting documents are required for 5 years.
  • Leaving everything to February and finding receipts from months ago missing.
  • Staying on 白色 for years without ever calculating what the blue deduction would return.
  • Totalling income and expenses without splitting by category — the 収支内訳書 wants the detail per 勘定科目.

How eKOJINjp helps

The 収支内訳書, generated from your entries

You record what comes in and out; eKOJINjp totals by category and generates the official form pre-filled. If you later move to the 青色申告, the double-entry books are already there.

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Frequently asked questions

When does the 白色申告 make sense?

When revenue is still small and keeping double-entry books isn't worth the effort. Above a certain profit, the 青色申告 deduction almost always outweighs it.

Do I need to keep receipts under the 白色申告?

Yes. Documents and books are kept for 5 years.

Can I switch to the 青色申告 later?

Yes. File the 青色申告承認申請書 by March 15 of the year you want it to apply.

Do I have to file the 収支内訳書?

Yes, it's the white return's attachment with income and expenses by category.

Can I pay a salary to my spouse?

There's the 事業専従者控除, but with a capped amount and its own rules — far less flexible than the 専従者給与 under the 青色申告.

I had a loss. Can I offset it next year?

Not under the 白色申告. The 3-year loss carry-forward is a 青色申告 benefit.

Keep reading

Aoiro Shinkoku (blue return)Receipts and スキャナ保存

Informational content based on public material from the 国税庁 (Japan's National Tax Agency). Rules can change each tax year.