Business and side-income filing

Self-Employed

If you earn income from a business, side hustle, or particularly successful takoyaki stand, start here. The guide covers freelancers, manga artists, vending machine operators, izakaya owners, and other taxpayers who invoice first and sleep later.

Service overview

The self-employed lane is intentionally broad

Salary-only filing is its own experience. This route exists for independent work, shop income, creative income, and every other category that requires a little more record keeping.

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Key detail

Freelancers and consultants

Use this path if you bill clients directly, work contract gigs, or manage multiple income streams with varying levels of spreadsheet dignity.

Key detail

Shops, stands, and food businesses

Built for izakaya owners, ramen shop proprietors, and the operator of a takoyaki stand that has become worryingly profitable.

Key detail

Creators and operators

Includes manga artists, vending machine operators, and anyone whose business model is either charmingly specific or impossible to explain in one sentence.

What to gather before you begin

  • Bring sales totals, expense records, and the bank details that support your business income story.
  • Separate salary withholding documents from business records so the return does not become a mixed-media project.
  • Keep deduction receipts nearby, especially if furusato nōzei, equipment, or travel expenses are involved.
  • Expect more questions than a simple salary return. That is normal and, for once, useful.

Useful next stop

Related guides

Withholding Guide

Check the withholding guide if part of your year still came through a standard employer slip.

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Extension Filing

If your books are not ready yet, review the extension page before the deadline arrives.

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