Tax & Filing 2026

Switching to blue-form filing: what to file, and when

For anyone moving overseas affiliate income to a blue-form return from the 2027 tax year: the approval deadline, and the deduction amounts that change from 2027.
3/15
Approval deadline (2027)
¥650,000
Deduction when filing via e-Tax
¥100,000
Cap for paper returns (2027 tax year on)
9 slides
2

The November verdict

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For the 2027 tax year, you still have time.
File the Application for Approval of Blue-Form Return by Monday, March 15, 2027. Switching the 2026 tax year to blue-form now is, as a rule, not possible.
💡 For the full tax return process, see our FX affiliate tax return guide
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Miscellaneous income does not qualify

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📒
Blue-form covers business, real estate and timber income only. Miscellaneous income gets no special blue-form deduction
📄
Without kept books and records, it is, as a rule, miscellaneous income (Basic Income Tax Circular 35-2)
💴
The exception: revenue over ¥3,000,000 plus facts showing it is business income
⚠️ Filing a business-start notice alone does not make it business income
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Two forms, separate deadlines

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🏁
Business-start notice: per NTA guidance, by the tax return deadline for the year you started
🟦
Blue-form approval application: by March 15 of the year you want blue-form to apply
🗓️
Newly started a business on or after January 16? Within two months of the start date
✅ Filing both together via e-Tax is the safest route
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What about this year (2026)?

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⏳
The approval deadline has passed. 2026 is, as a rule, a white-form return
🆕
If you newly started a business in November 2026, applying within two months covers 2026
🔍
Whether ongoing activity counts as a "new business" depends on the facts. Check with your tax office
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Deduction: through the 2026 tax year (current)

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65
¥650,000: double-entry + on-time filing + (e-Tax or superior electronic books)
55
¥550,000: double-entry + on-time filing (paper)
10
¥100,000: everything else (simple bookkeeping, etc.)
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Deduction: from the 2027 tax year (FY2026 reform)

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75
¥750,000: double-entry + e-Tax + electronic record-keeping requirements
65
¥650,000: double-entry + on-time e-Tax filing
10
¥100,000: the cap for paper returns
⚠️ File on paper and a ¥550,000 deduction drops to ¥100,000
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Your timeline to March 15, 2027

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1
November–December: check it counts as business income, choose accounting software
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From January 1, 2027: start double-entry bookkeeping
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During January: file the business-start notice and approval application via e-Tax
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February 16 – March 15: file your 2026 tax return

Switch by March 15

✅
Confirm your activity really counts as business income
✅
Business-start notice and approval application by March 15, 2027
✅
Double-entry from January 1, file via e-Tax
For decisions about your own situation, ask your tax office or a tax accountant