SYSTEM NOTICE

Auto translation by AI. Be sure, accuracy, nuances and authorial intent may not be fully reflected.
見出し画像

SOHO FAQ: Solving Questions About Getting Started, Money, and Workspaces

BRUNO不動産

With a computer and an internet connection, your home can become your workplace.
This way of working is no longer anything special.

However, when you actually try to start, there are so many things you don't know.
"What should I do first?" "What happens with taxes?" "Can I deduct rent as an expense?"

In this article, we have compiled frequently asked questions from those who want to start SOHO and those who have already started, in a Q&A format. The information regarding systems is organized according to the latest rules as of August 2026.

Basic Knowledge Section

What is SOHO?

Small Office / Home Office It is an abbreviation for. It refers to a way of working where you use a computer and the internet to work in a small-scale office, such as your home.

The definition of SOHO is mainly considered to be sole proprietors or corporate businesses with 10 or fewer employees. In the real estate world, it is also used to mean "SOHO property" = a residential property where people who want to use it as both an office and a residence can move in.

Q. What kind of industries are there for SOHO?

From web production to teaching, video editing, and online shops,
the fields where you can be active in SOHO continue to expand.

Representative examples include the following fields.

$$
\small
\def\arraystretch{1.5}
\begin{array}{ll}
\hline
\textsf{カテゴリ} & \textsf{具体的な仕事の例} \cr
\hline
\verb!Web・IT系! & \text{Web制作、プログラミング、システム開発、アプリ開発} \cr
\hline
\verb!クリエイティブ系! & \text{デザイン、イラスト、CG、動画編集、写真} \cr
\hline
\verb!ライティング系! & \text{ライター、編集、翻訳、校正} \cr
\hline
\verb!ビジネス支援系! & \text{マーケティング・企画、コンサルティング、オンライン秘書、経理代行} \cr
\hline
\verb!教育・接客系! & \text{オンライン講師、コーチング、カウンセリング} \cr
\hline
\verb!販売系! & \text{ネットショップ運営、ハンドメイド販売} \cr
\hline
\end{array}
$$

In recent years, new job types such as business support using generative AI and social media management agency have been added here. Depending on how you approach it, it is a field where possibilities continue to expand.

Q. How many people are working in SOHO?

There are no official statistics that directly aggregate by the "SOHO" classification, but you can grasp the scale from the number of freelancers, which is a similar concept.

In the "Freelance Fact-Finding Survey Results" published by the Cabinet Secretariat's Office for Promotion of Overcoming Population Decline and Vitalizing Local Economy in Japan, it is estimated that there are 2.14 million people whose main job is freelancing, and 2.48 million people who do freelance work as a side job. Combined, the scale exceeds 4 million people.
Yayoi

In addition, according to estimates referring to the 2022 Survey on the State of Employment by the Ministry of Internal Affairs and Communications, there are approximately 2.09 million people engaged in it as their main job, and over 4.62 million in a broad sense including side jobs. A characteristic of the age composition is that people in their 40s and 50s are the core group, accounting for about 60% of the total.

Changes are also continuing in terms of where people work. According to the 2024 Survey on Communications Usage Trends by the Ministry of Internal Affairs and Communications, the percentage of companies introducing telework was 47.3%, but in the 2025 survey published in May 2026, it became 50.1%, turning to an increase from the previous year.

Preparation Before Starting Section

Q. What should I do first to start SOHO?

Before you start working, if you organize your money, documents, bank accounts, and track record,
the subsequent operation will be much easier.

The most important thing is financial preparation.

Even after you start, it takes time for work to come in consistently. Be sure to estimate your immediate operating funds and living expenses in advance. As a rule of thumb, securing at least six months' worth of living expenses will give you peace of mind.

In terms of operations, it is smoother to have the following items ready in advance.

$$
\small
\def\arraystretch{1.5}
\begin{array}{ll}
\hline
\textsf{準備するもの} & \textsf{ポイント} \cr
\hline
\verb!名刺! & \text{屋号・連絡先・できることが一目で分かるように} \cr
\hline
\verb!見積書・請求書のフォーマット! & \text{インボイス制度に対応した記載項目を入れておく} \cr
\hline
\verb!事業用の銀行口座! & \text{プライベートと分けると経理が劇的に楽になる} \cr
\hline
\verb!ポートフォリオ（実績集）! & \text{資格より実績。まずは1つでも形にする} \cr
\hline
\verb!会計ソフト! & \text{最初から使い始めるのが結局いちばん早い} \cr
\hline
\verb!契約書のひな形! & \text{口約束は必ずトラブルの種になります} \cr
\hline
\end{array}
$$

Q. By when should I submit the notification of opening a business?

Once you start your business, you should submit the "Notification of Opening/Closing a Sole Proprietorship" (Opening Notification) to the tax office. The deadline for submission is within one month from the start date of the business.

You should also submit the "Application for Approval of Blue Return" at the same time. If you miss the timing for this submission, you will not be able to file a blue return for that year.

$$
\small
\def\arraystretch{1.5}
\begin{array}{lll}
\hline
\textsf{書類} & \textsf{提出先} & \textsf{期限の目安} \cr
\hline
\verb!開業届! & \text{所轄税務署} & \text{事業開始から1か月以内} \cr
\hline
\verb!青色申告承認申請書! & \text{所轄税務署} & \text{原則その年の3月15日まで（1月16日以降に開業した場合は開業日から2か月以内）} \cr
\hline
\end{array}
$$

Q. Are qualifications necessary?

While there are situations where qualifications are useful as a benchmark for promoting yourself, your track record comes first.

Try starting with home-based work that doesn't require qualifications, and once you see the direction you want to take, get qualifications related to that. This order leads to both skill improvement and expanding the scope of your work.

If you think, "I'll start after I get a qualification," you will never get started. Creating even one small track record will lead to your next job.

Money and Taxes Section

Q. How is business money different from personal money?

Just separating your business bank account and credit card will make daily bookkeeping and tax returns significantly easier to understand.

Simply put, business funds are money related to trade and business, while non-business funds are personal money.

The way you think about the flow of money will change fundamentally.

$$
\small
\def\arraystretch{1.5}
\begin{array}{lll}
\hline
\textsf{} & \textsf{プライベート} & \textsf{事業} \cr
\hline
\verb!入ってくるお金! & \text{所得} & \text{売上} \cr
\hline
\verb!出ていくお金! & \text{消費} & \text{仕入・経費・投資} \cr
\hline
\verb!手元に残るもの! & \text{―} & \text{売上 −（仕入・原価・経費）＝利益} \cr
\hline
\verb!利益 − 税金 ＝ 所得! & \text{} & \text{} \cr
\hline
\end{array}
$$

In other words, sales are not your income as they are. If you misunderstand this, you will end up in a situation where you have "less money left than you thought" when filing your tax return.

To continue SOHO, you need some knowledge of bookkeeping. However, cloud accounting software is now well-developed, making it possible to do daily bookkeeping without specialized knowledge of bookkeeping. Separate your business account and credit card, and link them to your accounting software. This alone will significantly change the amount of work.

Q. To what extent are expenses recognized?

Rent and utility costs for your home are prorated based on a justifiable basis, such as the area used for work or the time spent.

Taxable income is the amount remaining after deducting expenses from your total income.

Computers, office supplies, and communication costs, as well as transportation, rent, and utilities, can all be recorded as expenses. For items without receipts, such as bus fares, be sure to keep a record.

If you work from home, you use the concept of **household proration**.

For example, if your rent is 100,000 yen per month and you use 30% of the space for business, you can deduct 360,000 yen per year (100,000 yen x 30% x 12 months).<cite index="51-1">Proration by area is common for building-related expenses.</cite>
For utilities, you may consider prorating based on usage time or other criteria in addition to floor area ratios. It is safer to have a reasonable basis that aligns with your actual business operations.
Mikagecpa
MoneyForward

The important thing is to clarify the necessity of the expense and ensure it can be clearly proven. If the basis for household proration is unclear, your expense deductions may be denied during a tax audit.
MoneyForward

Instead of just saying "about 50%," be prepared to explain it by saying, "The office room is X square meters, which is X% of the total area."

Q. What are the benefits of a "Blue Return"?

This is the most important topic for SOHO. There are three main benefits.

① You can receive the Blue Return special deduction
Under the current system, the deduction amount is tiered at 650,000 yen, 550,000 yen, or 100,000 yen.

$$
\small
\def\arraystretch{1.5}
\begin{array}{ll}
\hline
\textsf{控除額} & \textsf{主な要件} \cr
\hline
\verb!65万円! & \text{55万円の要件に加え、仕訳帳・総勘定元帳の電子帳簿保存を行うか、確定申告書・貸借対照表・損益計算書等を期限までにe-Taxで提出すること} \cr
\hline
\verb!55万円! & \text{正規の簿記の原則（一般的には複式簿記）により記帳し、貸借対照表・損益計算書を確定申告書に添付して法定申告期限内に提出すること} \cr
\hline
\verb!10万円! & \text{上記の要件を満たさない場合。単式（簡易）簿記での帳簿作成が可能} \cr
\hline
\end{array}
$$

② You can carry forward losses for 3 years
This is called the carry-forward deduction of net losses, allowing you to offset losses against profits for the following three years. For SOHO businesses that tend to run a deficit in their first year, this is a system with significant practical benefits.

③ Salaries paid to family members living with you can be treated as expenses
This is called the Blue Return family employee salary. However, you must submit a notification in advance, and there are conditions such as "relatives aged 15 or older who share the same household" and "principally engaged in the business for more than 6 months in principle." It is not recognized simply by paying them because they helped out.

Q. [Changes from 2027] What will happen to the Blue Return deduction amount?

This is a major point of change for the future.

The 2026 tax reform outline states that for the current 550,000 yen Blue Return special deduction, the deduction amount will be increased to 650,000 yen, provided that the final tax return, balance sheet, and profit and loss statement are submitted via e-Tax by the deadline. Furthermore, it will be increased to 750,000 yen if high-quality electronic books are preserved. This applies to income tax from 2027 onwards.

The revised deduction amounts will be divided into three categories: 750,000 yen, 650,000 yen, and 100,000 yen. While the amendment law itself was passed in March 2026, it will be applied starting from 2027.<cite index="67-1">For tax returns up to 2026, the maximum 650,000 yen Blue Return special deduction will continue to apply.

Additionally, the 100,000 yen deduction, which can be applied with simple bookkeeping, is expected to become unavailable for individual business owners whose income in the year before last exceeded 10 million yen.

In summary: Paper-based filing will become increasingly disadvantageous in the future.
It is wise to set up an accounting software + e-Tax system now.

Q. Can I expense a computer if I buy one?

There was once a system called the 'PC Tax Cut,' but that was a limited-time measure that has already ended. The basic rule now is that the processing method depends on the acquisition cost (the amount paid).

$$
\small
\def\arraystretch{1.5}
\begin{array}{ll}
\hline
\textsf{取得価額} & \textsf{処理方法} \cr
\hline
\verb!10万円未満! & \text{消耗品費として全額をその年の経費に} \cr
\hline
\verb!10万円以上20万円未満! & \text{一括償却資産として3年で均等償却、または下記の特例} \cr
\hline
\verb!20万円以上! & \text{原則は減価償却／青色申告者は下記の特例が使える} \cr
\hline
\end{array}
$$

Sole proprietors filing a blue return can use the special provision for small depreciable assets.

This special provision allows you to expense the full cost of depreciable assets acquired and used for business purposes if the acquisition cost is less than 400,000 yen (300,000 yen for assets acquired by March 31, 2026). However, there is an annual cap of 3 million yen.

Under the FY2026 tax reform, the acquisition cost for eligible depreciable assets was raised to less than 400,000 yen (current: less than 300,000 yen). This threshold of less than 400,000 yen will apply to assets acquired on or after April 1, 2026.

In other words, if you buy computers, cameras, etc., from April 2026 onwards, you can expense them in a lump sum up to 400,000 yen. This is good news for those considering an upgrade.

* If you are unsure about bookkeeping, it is safer to use the bookkeeping guidance provided by the tax office or consult a tax accountant.

Q. What are 'startup costs'?

Money spent before opening to start the business. This includes transportation costs for finding a property, costs for creating business cards or flyers, meeting expenses before opening, and market research costs.

The point is that although 'startup costs' (kaigyo-hi) has the word 'cost' (hi) in it, it is treated as a 'deferred asset' rather than an expense.

Article 137, Paragraph 1, Item 1 of the Income Tax Enforcement Order stipulates that the depreciation of deferred assets should be handled by either equal depreciation over 5 years (60 months) or arbitrary depreciation. Arbitrary depreciation is a method where you can freely decide the amount to record as an expense for the year, from 0 yen up to the full amount of the startup costs, which has the benefit of reducing the tax burden in years with high profits by recording more depreciation.
Calq

It is common to run a deficit when first starting a business. The great thing about this system is that you can hold onto the startup costs as an asset and depreciate them all at once in a year when you make a profit.

Be sure to keep all receipts and invoices from before you opened. Many people throw them away thinking, 'It doesn't matter because it was before I opened,' but that is a waste.

Q. Can I not file a blue return for a side job?

You can file a blue return even for a side job. However, that side job must be recognized as 'business income.'

The National Tax Agency's circular was revised in 2022, and the judgment criteria were clarified.

The initial amendment proposal was that 'side job income of 3 million yen or less is miscellaneous income rather than business income,' but it was revised after receiving over 7,000 comments to state that 'it is miscellaneous income if there are no books or documents preserved.' As a result, if you keep books and preserve documents, it will generally be classified as business income even if the income is 3 million yen or less.

Whether it is recognized as business income is determined by whether the activities to earn that income are conducted to an extent that they can be called a business according to social norms.

However, there is a caveat. Even if you keep books and documents, if the income amount is very small, it may be deemed not to be a business and treated as miscellaneous income. For example, this applies if the side job income is 3 million yen or less annually and accounts for less than 10% of your main income.

The key is not the 'amount' but 'whether you are keeping proper books'. While the administrative work (such as bookkeeping) required to receive the benefits of a blue tax return takes effort, if your side business grows to a scale that can be called a 'business,' it is often more advantageous to submit a notification of opening a business and an application for approval of a blue tax return.

Q. How should I handle the invoice system?

This is a new consumption tax mechanism that began in October 2023, and it is a system that has a significant impact on SOHO workers and freelancers.

Roughly speaking, it means that in order for business partners to receive a purchase tax credit for consumption tax, you must be a registered business operator capable of issuing a 'qualified invoice'. Therefore, even those with annual sales of 10 million yen or less who would not normally need to pay consumption tax are being forced to decide whether or not to register.

Special measures have been established to reduce the burden, but the deadlines are approaching.

$$
\small
\def\arraystretch{1.5}
\begin{array}{lll}
\hline
\textsf{制度} & \textsf{内容} & \textsf{期限} \cr
\hline
\verb!2割特例! & \text{納める消費税額を売上にかかる消費税額の2割に抑えられる} & \text{個人事業主は令和8年分（2026年分）が最後。申告期限は2027年3月31日} \cr
\hline
\verb!3割特例（新設）! & \text{インボイス登録により免税事業者から課税事業者となった個人事業者は、令和9年分・令和10年分の申告で納付税額を売上税額の3割にできる} & \text{令和9年・10年分} \cr
\hline
\verb!買い手側の経過措置! & \text{免税事業者からの仕入れで控除できる消費税の割合} & \text{2026年10月1日以降は80％から50％へ縮小} \cr
\hline
\end{array}
$$

2026 is the timing for making a decision. Furthermore, it is considered highly likely to be a violation of the law for a purchasing company to unilaterally lower the unit price for consumption tax simply because the other party is a tax-exempt business. If you receive an unreasonable request for a price reduction, do not just suffer in silence; consult a help desk.

Note: Tax treatment varies depending on individual circumstances. Please be sure to consult with a tax accountant or your local tax office when making decisions.

How to Accept and Proceed with Work

Q. What are the points to note when accepting work?

Confirming the request details at the beginning and sharing progress along the way prevents rework and trouble after delivery.

Always meet deadlines. That is all there is to it. And, to prevent complaints after delivery, the following two things are critically important.

  1. Confirm thoroughly what the client is looking for before starting

  2. Do not neglect progress reports

Being told 'this isn't what I imagined' after completion is usually a case where progress was not shared. Just by having them look at it when it is 60% complete, rework will be dramatically reduced.

And, sometimes you need the courage to refuse unreasonable work. Saying 'I can't do it after all' right before the deadline is taboo. Once you accept it, you must complete it; that is why you should judge carefully at the stage of accepting it. Follow this order.

Q. What should I be careful about when delivering?

Checking for mistakes is a given, but go one step further.

If the quality of the deliverables is the same, the client's feelings will be swayed by the one that offers a little something extra.

  • For data entry work, include a printout for confirmation purposes

  • Deliver the original data along with the work so it is easy to edit.

  • Add a brief note saying, 'Improving this part next time will make it even better.'

This kind of thoughtfulness leads to clients thinking, 'I want to hire this person again.' Turning one-off jobs into recurring projects is the golden rule for achieving stability as a SOHO worker.

Q. How can I avoid contract troubles?

Laws in this area have been significantly improved in recent years.

This is the Freelance Protection Act (official name: Act on Improvement of Transactions between Freelancers and Business Entities), which came into effect in November 2024.

Business operators who outsource work to freelancers (specified entrusted business operators) are now subject to seven obligations, including payment within 60 days of receipt, clear written statement of transaction terms, compliance with prohibited acts for continuous outsourcing of one month or more, and consideration for childcare and nursing care for outsourcing of six months or more.

The important point is the broad scope of application. The biggest difference from the Subcontract Act is that there is no capital threshold. While the Subcontract Act only applies if the parent business operator has capital exceeding 10 million yen, the Freelance Protection Act applies to all ordering parties who use employees, from sole proprietors to small corporations.

Regardless of job title or formal contract duration, any order placed with an 'individual or one-person corporation that does not hire employees' is uniformly covered, and repeated renewals of short-term contracts are considered long-term outsourcing.

In other words, the state of 'accepting work on a verbal promise' or 'not having a set payment date' has become something that should be legally corrected. Knowing this law also helps those receiving work to protect themselves.

When concluding a service agreement, the ordering party is obligated to clearly state the payment cycle (the period from invoicing to payment) in writing. Do not hesitate to confirm this.

Workplace Section

Q. What should I write in the occupation field?

Depending on your job type, you can use either 'Self-employed' or 'Freelance.' It is also fine to write it in more detail, such as 'Marketing (Self-employed).'

If you work from home, enter your home address and phone number. If you have a business name, including it as well will make it easier for others to understand.

Q. What should I do about a workspace?

Even if a property is listed as 'SOHO allowed,' the
conditions regarding registration, visitors, internet lines, and electrical capacity vary by property.

While having your home as your workspace is convenient, the biggest challenge is the lack of separation between housework and work.

When you are at home, visitors arrive, the phone rings, and laundry catches your eye. It is common for work to be interrupted.

Even if a separate office room is not possible, you should try to secure a space where you can leave things spread out without receiving complaints from your family. This can be managed with a little ingenuity.

  • Use partitions or open shelves to divide your field of vision

  • Have one dedicated desk instead of a folding one

  • Set rules with your family, such as 'I will close the door during these hours'

If you are thinking of moving, always confirm if it is 'SOHO-friendly'
As a real estate company, there is one thing I would like to tell those who are about to look for a property.
Working in a rental property leased for residential purposes may not be allowed under the contract.
Since SOHO properties are basically leased for residential use, acts that exceed the scope of residential use, such as installing signs or having an unspecified number of people coming and going, are often not permitted.

$$
\small
\def\arraystretch{1.5}
\begin{array}{lllll}
\hline
\textsf{区分} & \textsf{契約} & \textsf{法人登記} & \textsf{家賃の消費税} & \textsf{来客} \cr
\hline
\verb!住居専用! & \text{居住用} & \text{不可} & \text{非課税} & \text{事業目的は想定外} \cr
\hline
\verb!SOHO可! & \text{居住用がベース} & \text{原則不可} & \text{非課税} & \text{最小限に} \cr
\hline
\verb!事務所可! & \text{事業用} & \text{可能な場合が多い} & \text{課税対象} & \text{想定されている} \cr
\hline
\end{array}
$$

Use as a classroom where students frequently come and go, a salon-style business, or a recruitment office visited by many people is highly likely to be a breach of contract from the perspective of security and noise, and it is generally limited to use strictly as a 'workspace'.

Points to check during a viewing

  • The 'Purpose of Use' section of the contract and the contents of any special provisions

  • Whether corporate registration is possible (even if allowed, there may be conditions such as no signage)

  • Internet connection type and actual speed

  • Electrical capacity (amperage)

  • Presence of a delivery locker

Since SOHO properties are originally designed for residential use, business infrastructure may be weaker compared to office buildings. Especially with shared lines in apartment-type buildings, communication speeds can drop drastically during times when other residents are using the line heavily.

If your work involves many online meetings, the connection is just as important a condition as the rent.

Summary: To avoid stumbling over 'I didn't know'

The SOHO way of working is very easy to start. However, to continue, you need 'business management knowledge' in addition to your work skills.

Finally, I will summarize the points of this article.

$$
\small
\def\arraystretch{1.5}
\begin{array}{ll}
\hline
\textsf{テーマ} & \textsf{押さえるポイント} \cr
\hline
\verb!開業準備! & \text{半年分の生活費／開業届・青色申告承認申請の期限} \cr
\hline
\verb!経理! & \text{事業用口座を分ける／会計ソフトを最初から使う} \cr
\hline
\verb!青色申告! & \text{現行は最高65万円。2027年分から最高75万円・紙申告は不利に} \cr
\hline
\verb!経費! & \text{家事按分は「説明できる根拠」が命} \cr
\hline
\verb!設備! & \text{2026年4月以降の取得は40万円未満まで一括経費に} \cr
\hline
\verb!インボイス! & \text{2割特例は個人は2026年分まで。以降は3割特例へ} \cr
\hline
\verb!契約! & \text{フリーランス新法で60日以内の支払い・条件明示が義務に} \cr
\hline
\verb!仕事場! & \text{賃貸なら「SOHO可」かどうかを契約前に必ず確認} \cr
\hline
\end{array}
$$

Systems change every year. Continuing to update what you 'heard a long time ago' may also be part of SOHO self-management.

References/Sources

The information in this article is current as of the time of writing (August 2026).
Content is subject to change.
Please check with relevant professional organizations or real estate companies for details.

Thank you for reading to the end.
BRUNO Real Estate provides comprehensive support, from finding homes to selecting shops and offices, and property management, primarily in the Osaka and Okayama areas.

We welcome inquiries from those who want us to suggest properties that suit them or who just want to consult with us first!
For detailed contact information, please see the [Store & Service General Guide] below.

We look forward to hearing from you anytime via LINE or our web form!

If you found this article even slightly helpful or interesting, please give it a 'Like' and share or follow us on social media!

We also welcome your feedback and requests for information in the comments section. We will read every single one carefully and use them as encouragement for our future content.

いいなと思ったら応援しよう！