Doing Business in Japan

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Knowledge base on doing business in Japan. Topics: visas and immigration (including the Business Manager visa 経営・管理 and the October 2025 reform), company registration (株式会社/合同会社/個人事業主), taxes, legal issues and cases, documents and procedures (banking, offices, accounting, hiring), useful links and contacts, and other business-relevant topics (culture and mentality, networking, marketing, real estate, lending, insurance).

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Blue (aoiro shinkoku) vs white (shiroiro shinkoku) declaration for sole proprietors — overview

Overview: how the blue and white declaration options differ for sole proprietors in Japan, and what deductions and requirements apply to each.

アンアン株式会社
Jul 21, 2026
tax-filingjapan-business

A sole proprietor in Japan chooses between two bookkeeping and filing methods: white (白色申告, minimal requirements) and blue (青色申告, more benefits with stricter bookkeeping). Topics covered: the deduction size under the white form; the deduction size and conditions under the blue form; that the blue form is not required to deduct business expenses; the deadline to switch to the blue form; the rule that all of a sole proprietor's income/expenses must be tracked regardless of account; ways to prove income without an invoice from the payer; the bookkeeping format required by the blue form; and the fact that the 650,000 yen blue-form deduction applies only to sole proprietors, not companies. See the linked detail records for each topic.