#特定支出控除

Are Moving Costs Tax Deductible? Home Office Apportionment for Self-Employed, National Tax Agency Guidelines, and Job Transfer Deductions [3 Cases]

Self-employed and freelance moving costs can be deducted as business expenses by apportioning the business-use portion of a home office. This article covers National Tax Agency treatment (Income Tax Law Section 45, home-related expenses, and basic guidance 45-1/45-2), deductibility by expense type and accounting categories, apportionment calculations and journal entry examples, and deferred asset treatment for key money of 200,000 yen or more—explained from a practical perspective. Also included are special deductions for job-transferred employees and tax-free moving allowance thresholds.