Does this deduction also lower National Health Insurance premiums?

Yes. Reducing net taxable business profit directly lowers municipal National Health Insurance (Kokuho) income-based premiums.

Can business losses be carried forward under the Blue Return?

Yes. Blue return filers can carry forward net business operating losses for up to 3 consecutive years to offset future taxable profits.

JapanUpdated for 2026Finance

Japan Blue Return Tax Deduction Calculator 2026 (Ao-iro Shinkoku 650k JPY)

Calculate annual tax and National Health Insurance savings from Japan's Blue Return Special Deduction (up to 650,000 JPY for double-entry e-Tax filers).

Income Tax & Brackets Taxes & Duties Profit Margins & Pricing

Calculated Result

Total Annual Cash Savings

¥247,000

Approved Special Deduction

¥650,000

Calculator Inputs

Net Business Profit (Revenue - Expenses)

Quick select:

Deduction Tier

Total Annual Cash Savings

¥247,000

Approved Special Deduction

¥650,000

Income Tax Saved

¥130,000

Health Insurance Savings

¥52,000

Municipal Resident Tax

¥65,000

Maximizing the 650k JPY e-Tax deduction saves substantial tax and insurance.

Savings Breakdown

National Income Tax

¥130,000(53%)

Municipal Resident Tax

¥65,000(26%)

National Health Insurance

¥52,000(21%)

Under Act on Special Tax Measures Art. 25-2. 650,000 JPY relief requires double-entry bookkeeping and electronic e-Tax submission.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: 租税特別措置法第25条の2 (青色申告特別控除・複式簿記及びe-Tax申告による65万円特別控除特例)Last Verified: 2026-09-03

Calculation Methodology

Total Savings = Blue Return Deduction × (Income Tax Rate + Resident Tax 10% + Kokumin Kenpo ~10%).

Frequently Asked Questions

Both require double-entry bookkeeping, but submitting electronically via e-Tax boosts the deductible allowance from 550,000 to 650,000 JPY.

Related Calculators

Recommended tools and calculators tailored to your current calculation

Explore all tools

Japan

Japan Blue Return Tax Deduction Calculator 2026 (Ao-iro Shinkoku 650k JPY)

Calculator Inputs

Savings Breakdown

Calculation Methodology

Frequently Asked Questions

Related Calculators

Japan Size-Based Business Enterprise Tax Calculator 2026 (Gaikei Hyoujun Kazei)

Japan Cryptocurrency Tax Calculator 2026 (Zatsu-Shotoku & Progressive Rates)

Japan Corporate Effective Tax Rate Calculator 2026

Japan Basic Income Tax Deduction Calculator 2026 (Kiso Koujo)

Japan Liquor Tax Calculator 2026 (Beer Unification & Spirits)

Japan Single-Parent Child Rearing Allowance Calculator 2026 (Jidou Fuyou Teate)

Japan Resident Tax Calculator 2026 (Juminzei 10% & Monthly Breakdown)

Japan iDeCo Tax Savings Calculator 2026 (Individual DC Pension)