japan-bookkeeping

Japan Bookkeeping Skill (日本の記帳スキル) v1.0

Section 1 -- Quick Reference

Quick Reference

Field	Value
Country	Japan (日本)
Currency	JPY (¥) only
Financial year	Corporations: any period (typically April–March or January–December); Sole proprietors: calendar year (1 January – 31 December)
Accounting standards	Japanese GAAP (企業会計原則); 中小会計要領 (SME Basic Accounting Guidelines); 中小会計指針 (SME Accounting Guidance)
Governing body	Financial Services Agency (金融庁 / FSA); Accounting Standards Board of Japan (ASBJ / 企業会計基準委員会)
Tax authority	National Tax Agency (国税庁 / NTA)
Key legislation	Companies Act (会社法) Art.431–465; Financial Instruments and Exchange Act (金商法); Income Tax Act (所得税法); Corporation Tax Act (法人税法); Consumption Tax Act (消費税法)
Consumption tax threshold	Taxable sales > ¥10,000,000 in base period (基準期間) → mandatory registration; Invoice System (インボイス制度) from Oct 2023
Record keeping	7 years (blue return); 5 years (white return expenses/receipts)
Blue return (青色申告) benefit	¥650,000 special deduction for sole proprietors using double-entry bookkeeping with e-filing

Section 2 -- Standard Chart of Accounts (勘定科目)

Japanese practice uses 3-digit codes. The structure below follows the common software convention (弥生会計, freee, PCA会計).

Assets — 資産 (100–199)

Assets — 資産 (100–199)

Code	勘定科目	English	Type
111	現金	Cash	Current asset
112	小口現金	Petty Cash	Current asset
121	当座預金	Checking Account	Current asset
131	普通預金	Ordinary Savings	Current asset
132	定期預金	Time Deposit	Current asset
140	受取手形	Notes Receivable	Current asset
141	売掛金	Accounts Receivable	Current asset
142	クレジット売掛金	Credit Card Receivables	Current asset
150	貸倒引当金	Allowance for Doubtful Accounts	Contra asset
161	有価証券	Marketable Securities	Current asset
171	商品	Merchandise Inventory	Current asset
172	製品	Finished Goods	Current asset
173	原材料	Raw Materials	Current asset
174	仕掛品	Work in Progress	Current asset
175	貯蔵品	Supplies	Current asset
180	前払費用	Prepaid Expenses	Current asset
181	未収入金	Accrued Revenue	Current asset
182	仮払金	Suspense Payments	Current asset
183	短期貸付金	Short-Term Loans Receivable	Current asset
184	仮払消費税	Consumption Tax Paid (Input)	Current asset
191	建物	Buildings	Non-current asset
192	建物付属設備	Building Fixtures	Non-current asset
193	構築物	Structures	Non-current asset
194	機械装置	Machinery and Equipment	Non-current asset
195	車両運搬具	Vehicles	Non-current asset
196	工具器具備品	Tools, Furniture and Fixtures	Non-current asset
197	土地	Land	Non-current asset
198	建設仮勘定	Construction in Progress	Non-current asset
199	減価償却累計額	Accumulated Depreciation	Contra asset
211	ソフトウェア	Software	Intangible asset
212	のれん	Goodwill	Intangible asset
241	投資有価証券	Investment Securities	Investments
242	出資金	Equity Investments	Investments
248	保険積立金	Insurance Reserve Fund	Investments
291	繰延資産	Deferred Assets	Deferred asset

Liabilities — 負債 (300–399)

Liabilities — 負債 (300–399)

Code	勘定科目	English	Type
301	支払手形	Notes Payable	Current liability
306	買掛金	Accounts Payable (Trade)	Current liability
312	短期借入金	Short-Term Borrowings	Current liability
320	未払金	Accounts Payable (Other)	Current liability
321	未払費用	Accrued Expenses	Current liability
322	未払法人税等	Income Tax Payable	Current liability
323	未払消費税	Consumption Tax Payable	Current liability
324	預り金	Withholdings Payable	Current liability
325	前受金	Advances Received	Current liability
326	前受収益	Unearned Revenue	Current liability
329	仮受消費税	Consumption Tax Received (Output)	Current liability
330	賞与引当金	Provision for Bonuses	Current liability
340	長期借入金	Long-Term Borrowings	Non-current liability
342	社債	Bonds Payable	Non-current liability
351	退職給付引当金	Retirement Benefit Liability	Non-current liability

Equity — 純資産 (400–499)

Equity — 純資産 (400–499)

Code	勘定科目	English	Type
411	資本金	Share Capital	Equity
421	資本剰余金	Capital Surplus	Equity
431	利益剰余金	Retained Earnings	Equity
441	元入金	Owner's Capital (sole prop)	Equity
451	事業主貸	Owner's Drawings (sole prop)	Equity
452	事業主借	Owner's Contributions (sole prop)	Equity

Revenue — 収益 (500–599)

Revenue — 収益 (500–599)

Code	勘定科目	English	Type
511	売上高	Sales Revenue	Revenue
512	役務収益	Service Revenue	Revenue
521	受取利息	Interest Income	Non-operating revenue
522	受取配当金	Dividend Income	Non-operating revenue
523	有価証券売却益	Gain on Sale of Securities	Non-operating revenue
531	雑収入	Miscellaneous Income	Non-operating revenue
911	固定資産売却益	Gain on Sale of Fixed Assets	Extraordinary income

Cost of Sales — 売上原価 (600–649)

Cost of Sales — 売上原価 (600–649)

Code	勘定科目	English	Type
601	期首商品棚卸高	Opening Inventory	COGS
611	仕入高	Purchases	COGS
621	仕入値引・返品	Purchase Returns/Allowances	Contra COGS
631	期末商品棚卸高	Closing Inventory	Contra COGS
641	外注費	Outsourcing / Subcontractor Costs	COGS

Selling, General & Administrative — 販売費及び一般管理費 (700–799)

Selling, General & Administrative — 販売費及び一般管理費 (700–799)

Code	勘定科目	English	Type
711	役員報酬	Director's Compensation	SGA Expense
712	給料手当	Salaries and Allowances	SGA Expense
713	賞与	Bonuses	SGA Expense
714	法定福利費	Statutory Benefits (social insurance)	SGA Expense
715	福利厚生費	Employee Welfare	SGA Expense
721	地代家賃	Rent and Lease	SGA Expense
722	賃借料	Equipment Rental	SGA Expense
723	水道光熱費	Utilities (Water, Gas, Electricity)	SGA Expense
731	通信費	Telephone and Internet	SGA Expense
732	旅費交通費	Travel and Transportation	SGA Expense
733	消耗品費	Consumables and Supplies	SGA Expense
734	事務用品費	Office Supplies	SGA Expense
735	新聞図書費	Books and Subscriptions	SGA Expense
738	車両費	Vehicle Expenses	SGA Expense
741	広告宣伝費	Advertising	SGA Expense
745	接待交際費	Entertainment Expenses	SGA Expense
746	会議費	Meeting Expenses (incl. light meals)	SGA Expense
751	支払手数料	Fees and Commissions	SGA Expense
752	支払報酬	Professional Fees Paid	SGA Expense
754	荷造運賃	Packing and Shipping	SGA Expense
755	保険料	Insurance Premiums	SGA Expense
761	修繕費	Repairs and Maintenance	SGA Expense
763	租税公課	Taxes and Public Charges	SGA Expense
764	減価償却費	Depreciation Expense	SGA Expense
765	貸倒引当金繰入	Bad Debt Provision	SGA Expense
766	貸倒損失	Bad Debt Losses	SGA Expense
771	研究開発費	R&D Expenses	SGA Expense
781	雑費	Miscellaneous Expenses	SGA Expense

Non-Operating Expenses — 営業外費用 (800–899)

Non-Operating Expenses — 営業外費用 (800–899)

Code	勘定科目	English	Type
811	支払利息	Interest Expense	Non-operating expense
812	有価証券売却損	Loss on Sale of Securities	Non-operating expense
813	為替差損	Foreign Exchange Loss	Non-operating expense
821	雑損失	Miscellaneous Losses	Non-operating expense

Extraordinary Items — 特別損益 (900–999)

Extraordinary Items — 特別損益 (900–999)

Code	勘定科目	English	Type
911	固定資産売却益	Gain on Sale of Fixed Assets	Extraordinary income
915	固定資産売却損	Loss on Sale of Fixed Assets	Extraordinary loss
921	固定資産除却損	Loss on Disposal of Fixed Assets	Extraordinary loss
931	法人税等	Corporate Income Tax	Tax expense
932	法人税等調整額	Deferred Tax Adjustment	Tax expense

Section 3 -- Revenue Recognition

Recognition Standards

Recognition Standards (Under 企業会計原則 (Corporate Accounting Principles) and the Revenue Recognition Standard (ASBJ No.29 / 収益認識基準, effective from April 2021 for large companies))

Criterion	Rule
Sale of goods	When goods are delivered and control transfers (出荷基準 shipping point or 検収基準 acceptance basis)
Services	When performance obligation is satisfied (progress or completion)
Construction	Percentage of completion (工事進行基準) or completion method
Small entities (中小会計要領)	Permitted to use realization basis (実現主義) — when cash or receivable is established

Sole Proprietors — 青色申告 vs 白色申告

Sole Proprietors — 青色申告 vs 白色申告

Method	青色申告 (Blue Return)	白色申告 (White Return)
Bookkeeping	Double-entry (複式簿記) required for ¥650,000 deduction	Single-entry (簡易簿記) allowed
Special deduction	¥650,000 (e-filing + double-entry) or ¥100,000 (simplified)	None
Accrual/Cash	Accrual basis standard; cash basis permitted for small businesses (現金主義 — taxable income < ¥3m and revenue < ¥3m prior 2 years)	Simplified recording
Loss carryforward	3 years	Not available
Family employee salaries	Deductible (事前届出)	Limited (事業専従者控除: max ¥500,000/860,000)

Section 4 -- Expense Classification

Key Categories for Tax Return

Key Categories for Tax Return

Category (科目)	Tax Treatment	Notes
接待交際費 (Entertainment)	Corporations: ¥8m annual limit deductible (中小法人) or 50% of entertaining expenses, whichever is higher; sole proprietors: fully deductible if business-related	Must be clearly business purpose
会議費 (Meetings)	Fully deductible	Per-person meal ≤ ¥10,000 (from 2024; was ¥5,000) classifies as 会議費 not 交際費
福利厚生費 (Welfare)	Fully deductible	Must be for all employees equally (not selective)
減価償却費 (Depreciation)	Per statutory useful lives	Cannot exceed statutory limit for tax purposes
租税公課 (Taxes/Duties)	Deductible: business tax, property tax, stamp duty, auto tax	NOT deductible: income tax, resident tax, penalties
寄付金 (Donations)	Limited deductibility based on formula	Special treatment for government/designated donations

Non-Deductible Items (法人税法上の損金不算入)

• Non-deductible items list — 法人税・住民税 — Corporate/resident income tax; 延滞税・加算税 — Late payment penalties and surcharges; 役員賞与 (excessive) — Director bonuses exceeding pre-filed limits; 交際費 exceeding ¥8m limit (中小法人) — Entertainment over cap; 減価償却超過額 — Depreciation exceeding statutory rate; 引当金繰入超過額 — Provision amounts exceeding tax-law limits (法人税法上の損金不算入)

Section 5 -- Asset vs Expense Thresholds

Depreciation Thresholds

Depreciation Thresholds

Acquisition Cost	Treatment
< ¥100,000	Immediate expense (消耗品費 or 雑費) — no capitalization required
¥100,000 – ¥199,999	Option: 3-year straight-line write-off (一括償却資産) regardless of useful life
¥200,000 – ¥299,999	Normal depreciation; OR use 少額減価償却資産特例 (see below)
≥ ¥300,000 (¥400,000 from Apr 2026)	Must capitalize and depreciate over statutory useful life

少額減価償却資産の特例 (SME Immediate Expensing)

少額減価償却資産の特例 (SME Immediate Expensing)

Item	Current (to Mar 2026)	Revised (from Apr 2026)
Threshold per asset	< ¥300,000	< ¥400,000
Annual cap	¥3,000,000 total	¥3,000,000 total
Eligible entities	Blue-return SMEs (資本金 ≤ ¥100m, employees ≤ 500)	Blue-return SMEs (employees ≤ 400)

Depreciation Methods

Depreciation Methods

Method	Application
定額法 (Straight-line)	Default for corporations (from 2012 acquisitions); always for buildings/structures/intangibles
定率法 (Declining balance — 200% DB)	Optional for machinery, vehicles, furniture; default for sole proprietors pre-election
Statutory useful lives (耐用年数)	Set by MOF ordinance — must follow for tax depreciation

Common Statutory Useful Lives

Common Statutory Useful Lives

Asset	Useful Life	SL Rate
鉄筋コンクリート建物 (RC building) — office	50 years	2.0%
木造建物 (Wooden building) — office	24 years	4.2%
建物付属設備 (Fixtures — electrical)	15 years	6.7%
機械装置 (General machinery)	7–12 years	Varies
車両 (Motor vehicles) — standard car	6 years	16.7% (SL) / 33.3% (DB)
工具器具備品 (Furniture/Equipment)	5–15 years	Varies
パソコン (Computers — server)	5 years	20.0%
パソコン (Computers — other)	4 years	25.0%
ソフトウェア (Software — for own use)	5 years	20.0%
ソフトウェア (Software — for sale copies)	3 years	33.3%

Section 6 -- P&L Format (損益計算書)

Standard Format (Japanese GAAP — Reporting Style)

損益計算書
自 20XX年4月1日 至 20XX年3月31日
                                        ¥           ¥
Ⅰ 売上高 (Sales)                                  xxx
Ⅱ 売上原価 (COGS)
    期首商品棚卸高                   xxx
    当期商品仕入高                   xxx
    合計                             xxx
    期末商品棚卸高                  (xxx)
                                                   (xxx)
                                                   ────
    売上総利益 (Gross Profit)                        xxx

Ⅲ 販売費及び一般管理費 (SGA)
    給料手当                         xxx
    法定福利費                       xxx
    地代家賃                         xxx
    減価償却費                       xxx
    その他                           xxx
                                                   (xxx)
                                                   ────
    営業利益 (Operating Income)                      xxx

Ⅳ 営業外収益 (Non-Operating Revenue)
    受取利息                         xxx
    雑収入                           xxx
                                                    xxx
Ⅴ 営業外費用 (Non-Operating Expenses)
    支払利息                         xxx
    雑損失                           xxx
                                                   (xxx)
                                                   ────
    経常利益 (Ordinary Income)                       xxx

Ⅵ 特別利益 (Extraordinary Gains)                    xxx
Ⅶ 特別損失 (Extraordinary Losses)                  (xxx)
                                                   ────
    税引前当期純利益 (Pre-Tax Income)                xxx
    法人税等 (Income Taxes)                         (xxx)
                                                   ────
    当期純利益 (Net Income)                          xxx
                                                   ════

Key Feature — 経常利益 (Ordinary Income)

Japanese P&L uniquely separates operating from non-operating activities to derive 経常利益 before extraordinary items. This is the most-watched profitability metric for Japanese businesses.

Section 7 -- Balance Sheet Format (貸借対照表)

Standard Format (Account Form / 勘定式)

貸借対照表
20XX年3月31日現在

【資産の部】                              【負債の部】
Ⅰ 流動資産                               Ⅰ 流動負債
  現金及び預金        xxx                   支払手形          xxx
  受取手形            xxx                   買掛金            xxx
  売掛金              xxx                   短期借入金        xxx
  有価証券            xxx                   未払金            xxx
  商品                xxx                   未払法人税等      xxx
  前払費用            xxx                   未払消費税        xxx
  その他              xxx                   預り金            xxx
  貸倒引当金         (xxx)                  前受金            xxx
  ──────                                    賞与引当金        xxx
  流動資産合計        xxx                   ──────
                                            流動負債合計      xxx
Ⅱ 固定資産
 (1)有形固定資産                           Ⅱ 固定負債
  建物                xxx                   長期借入金        xxx
  機械装置            xxx                   退職給付引当金    xxx
  車両運搬具          xxx                   ──────
  工具器具備品        xxx                   固定負債合計      xxx
  土地                xxx                   ──────
  ──────                                    負債合計          xxx
  有形固定資産合計    xxx
                                           【純資産の部】
 (2)無形固定資産                           Ⅰ 株主資本
  ソフトウェア        xxx                   資本金            xxx
  のれん              xxx                   資本剰余金        xxx
  ──────                                    利益剰余金        xxx
  無形固定資産合計    xxx                   ──────
                                            株主資本合計      xxx
 (3)投資その他の資産
  投資有価証券        xxx                   ──────
  出資金              xxx                   純資産合計        xxx
  保険積立金          xxx
  ──────
  投資その他合計      xxx
  ──────
  固定資産合計        xxx

Ⅲ 繰延資産
  創立費              xxx
  ──────
  繰延資産合計        xxx
──────
資産合計              xxx                   負債純資産合計    xxx
════                                        ════

Section 7 -- Balance Sheet Format (貸借対照表)

The Japanese balance sheet traditionally uses the horizontal (account) format (勘定式) with Assets on the left, Liabilities + Equity on the right. Report format (報告式, vertical) is also acceptable.

Section 8 -- Bank Reconciliation Patterns

Common Japanese Bank Formats

Common Japanese Bank Formats

Bank	Export Format	Key Fields
MUFG (三菱UFJ)	CSV, PDF	取引日, 摘要, 支払金額, 預入金額, 残高
SMBC (三井住友)	CSV, PDF	日付, お取引内容, お引出し, お預入れ, 残高
Mizuho (みずほ)	CSV, PDF	取引日, 摘要, 出金額, 入金額, 残高
Resona (りそな)	CSV, PDF	日付, 摘要, 支払金額, 受入金額, 残高
Japan Post Bank (ゆうちょ)	CSV	日付, 取引内容, 出金, 入金, 残高
Rakuten Bank (楽天)	CSV	取引日, 入出金内容, 出金額, 入金額, 残高
PayPay Bank	CSV	日付, 内容, 出金, 入金, 残高

Common Transaction Descriptions (摘要)

Common Transaction Descriptions (摘要)

Pattern	Likely Classification
振込 (furikomi) + company name	Income — customer payment (売掛金回収)
カード (card) + merchant	Expense — check merchant for category
口座振替 (kōza furikae)	Direct debit — utility, insurance, tax
給与振込 (kyūyo furikomi)	Payroll payment (給料手当)
利息 (risoku)	Interest income (受取利息) or expense (支払利息)
手数料 (tesūryō)	Bank fee (支払手数料)
国税 / 消費税 / 法人税	Tax payment — not deductible expense
社会保険料 (shakai hoken ryō)	Social insurance — 法定福利費
クレジットカード引落	Credit card settlement — match to individual transactions
自動送金 (jidō sōkin)	Standing transfer — check payee (rent, loan)
ATM引出し	Cash withdrawal — petty cash or owner drawings
振替 between own accounts	Internal transfer — exclude

Section 9 -- Micro-Entity / Small Business Simplifications

中小会計要領 (SME Basic Accounting Guidelines)

中小会計要領 (SME Basic Accounting Guidelines) (Developed for small and medium enterprises not requiring audited financial statements)

Simplification	Detail
No tax-effect accounting	税効果会計 not required
No consolidated statements	Individual entity statements only
Retirement benefits	Simplified calculation or tax-basis
Financial instruments	At cost (no fair value for unlisted)
Revenue recognition	Realization basis (実現主義) permitted
Inventory valuation	Last purchase price method accepted
Scope	All SMEs; encouraged by Japan Federation of CPAs and tax professionals

青色申告 Sole Proprietor Simplifications

青色申告 Sole Proprietor Simplifications

Feature	Simplified Bookkeeping (簡易簿記)	Full Double-Entry (複式簿記)
Deduction	¥100,000	¥650,000 (with e-filing via e-Tax/freee)
Books required	Cash book + fixed asset ledger + sales/purchases ledger	General journal + general ledger + all subsidiary ledgers
Statements	Income/expense statement (収支内訳書)	P&L (損益計算書) + Balance Sheet (貸借対照表)

Corporate Filing Simplifications

Corporate Filing Simplifications

Entity Size	Requirements
大会社 (Large company — capital ≥ ¥500m or liabilities ≥ ¥20b)	Full audit, consolidated, ASBJ standards
中小会社 (SME — below thresholds)	中小会計要領 or 中小会計指針, tax-basis accounting for many items, compilation by tax accountant (税理士) typical
合同会社 (LLC — Gōdō Kaisha)	Same accounting rules as KK, but no share capital disclosure structure

Section 10 -- Interaction with Tax Skills

Income Tax — Sole Proprietors (確定申告書B / 青色申告決算書)

• Sole proprietor income tax filing process — 決算書: P&L + Balance Sheet feed into 確定申告書; Key schedules: 減価償却費の計算 (depreciation schedule), 地代家賃の内訳 (rent details); Add back: excess depreciation, personal expenses, penalties; Deduct: 青色申告特別控除 ¥650,000 (if qualified); Filing deadline: March 15 of following year (振替納税 auto-debit = ~April 20) (確定申告書B / 青色申告決算書)

Corporate Tax (法人税確定申告)

• Corporate tax filing process — Start with accounting profit (当期純利益); 別表四: adjustments (加算: add back non-deductible items; 減算: deduct allowable items); 別表十六: depreciation schedule (compare book vs tax depreciation); 別表十五: 交際費 entertainment expense limit calculation; Effective combined tax rate (法人実効税率): ~33.6% for SMEs on income > ¥8m; ~23.2% for SMEs on first ¥8m (法人税確定申告)

Consumption Tax (消費税申告)

Consumption Tax (消費税申告)

Item	Description	CoA Mapping
課税売上	Taxable sales (10% standard / 8% reduced rate)	511, 512
非課税売上	Non-taxable sales (land, financial services, etc.)	511 (flagged)
輸出免税売上	Export exempt sales (0%)	511 (flagged)
課税仕入	Taxable purchases (input tax)	184 (仮払消費税)
控除対象外消費税	Non-creditable input tax (proportional rule)	763 (租税公課)
仕入税額控除	Input tax credit (仕入税額)	Net against 329 (仮受消費税)

Invoice System (インボイス制度 — from October 2023)

• Invoice system rules — Registered invoice issuers (適格請求書発行事業者) must issue qualified invoices with registration number; Buyers can only claim input tax credit with qualified invoices; Small business transitional measure (2割特例): eligible businesses can pay 20% of output tax as simplified calculation (through Sep 2026); 簡易課税 (Simplified tax calculation): if base-period sales ≤ ¥50m, use deemed purchase ratio by industry (50%–90%) (インボイス制度 — from October 2023)

Social Insurance and Payroll

Social Insurance and Payroll

Item	Employer Burden	Nominal Code
健康保険 (Health Insurance)	~5% of salary	714 法定福利費
厚生年金 (Pension)	~9.15% of salary	714
雇用保険 (Employment Insurance)	0.95% (general industry)	714
労災保険 (Workers' Comp)	0.25–8.8% (industry-specific)	714
子ども・子育て拠出金	0.36% (employer only)	714

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