[Summary]
When starting a personal business, it is important to submit a "Notification of Business Startup" and an "Application Form for Approval of Blue Tax Return." In particular, filing a blue tax return has great tax-saving benefits and is useful for managing funds in the early stages of starting a business.
In this article:
- Procedures required for starting a personal business
- Submission deadline
- Points that beginners tend to overlook
- How to prepare without having to worry about practical matters
Organize it in an easy-to-understand manner.
*This article is an explanatory article that has been reorganized and summarized for beginners based on public information from the National Tax Agency and other sources.
The system and submission deadline are subject to change.
Please check with your tax office or National Tax Agency for the latest information before actually applying.
In addition, the text has been added and re-edited independently.
① What to decide first
Before starting your business, decide on at least three things:
| Item | Content |
|---|---|
| Opening date | The date the business actually started |
| Trade name | Store name/brand name (optional) |
| Business content | Products and services provided |
How do you decide on the opening date?
The basics are
- The day you received your first order
- Product sales start date
- Service release date
``The day we started working as a business.'' There are few cases where strict proof is required, and it is generally decided based on the actual situation.
② Submit business opening notification
What is a business opening notification?
The official name is "Notification form for opening/closing a private business." This is a document to notify the tax office that you have started a personal business.
Where to submit
There are three submission methods.
- Bring it to the tax office
- e-Tax
Recently, the number of e-Tax users is increasing.
Submission deadline
From 2026 onwards, the deadline is, in principle, "until the tax return deadline of that year." However, in practice, early submission is common. The reason is
- Opening a bank account
- Loan application
- Subsidy application
This is because you may need it for some reason.
③ Submit an application for approval of blue tax return
What is a blue tax return?
This is a system that allows you to receive tax benefits in exchange for a certain level of bookkeeping. Even beginners can easily deal with accounting software.
Main benefits
| Benefits | Content |
|---|---|
| Up to 650,000 yen deduction | income tax reduction |
| Deficit carried forward | Can be offset against future profits |
| Family salary recording | Can be expensed with conditions |
Disadvantages
- Bookkeeping required
- Accounting management time increases
However, now cloud accounting software has significantly reduced the burden.
Submission deadline
- Principle: Until March 15th
- Opening after January 16th: “Within 2 months of opening”
Once the deadline has passed, your tax return will be declared white for the year.
④ Additional items required when opening a business
Additional procedures may be required depending on the nature of the business.
| procedure | required case |
|---|---|
| Invoice registration | Many corporate transactions |
| Application for permission | Food and drink, second-hand goods sales, etc. |
| Withholding income tax related | employee employment |
| Blue full-time employee salary notification | Salary payment to family |
⑤ Separate money management
This is a point that beginners often regret.
Why is it important?
When living expenses and business expenses are mixed,
- expense management
- Final tax return
- accounting entry
becomes very complicated.
What you should do at least
- Business bank account
- Business credit card
By simply separating the information, the administrative burden will be greatly reduced.
Points where beginners often fail
Forgetting the blue tax return deadline
This is the most common mistake. There are some years in which changes cannot be made later, so many people submit the application at the same time as opening their business.
Do not save receipts
It is important to develop preservation habits from day one of opening. In particular,
- PC purchase
- Communication expenses
- consumables
etc. will be needed later.
Summary
- The most important things are “Notification of business opening” and “Blue tax return”
- Blue tax return has great tax saving benefits
- Separate accounts and cards
- Start record management from the first day of opening
first action
- Decide the opening date
- Create a business opening notification
- Simultaneously submit a blue tax return
- Create a business account
The foundation for preparation for opening is now complete.