This is a type of fixed asset tax that is levied on "business assets other than land and buildings."
For example,Business equipment and suppliesThis applies to:

• Computers, printers
• Office furniture such as desks, chairs, and bookcases
• Store facilities (signs, air conditioning, kitchen equipment)
• Tools, machinery, and vehicles (for commercial use)

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🧾 Who is a sole proprietor and needs to file a tax return?

If all of the following apply:Declaration of depreciable assets held as of January 1st of each year to municipalities by January 31stYou need to.

✅ Conditions requiring declaration

1. Have business assets (approximately 100,000 yen or more)
2. Regardless of whether you file a blue or white tax return, you are using it continuously as a business.
3. It is an asset that is subject to depreciation.
4. Not subject to other property taxes (e.g. not included in the home)

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📋 Depreciable Asset Tax Return Checklist (for sole proprietors)

✅ 1. Check if you are eligible

item	Yes/No
Owning business equipment and supplies (e.g. computers, chairs, fixtures, machinery, etc.)	□ Yes □ No
Holding them as of January 1	□ Yes □ No
Using depreciable assets (over 100,000 yen)	□ Yes □ No
Those assets are not taxed as part of the property tax included in the building.	□ Yes □ No
Filed a blue or white tax return	□ Yes □ No

→ If the answer is "yes" to all of these questions, you may be subject to reporting!

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✅ 2. Examples of assets to be declared (check your assets)

Asset Classification	Examples	Does this apply to you?
Office Equipment	Computers, printers, telephones, routers	□ Yes □ No
Fixtures and equipment	desks, chairs, shelves, lighting equipment	□ Yes □ No
Store Facilities	Signs, air conditioners, kitchen equipment, washstands	□ Yes □ No
Commercial vehicles	Vehicles used exclusively for business purposes (such as light trucks)	□ Yes □ No
Machinery and Tools	Beauty equipment, manufacturing machinery, power tools, etc.	□ Yes □ No

🚫 Major cases where declaration is not required

• Computers, furniture, etc. that are only used for home use
• Equipment with an acquisition price of less than 100,000 yen (all items deducted as expenses)
• Assets treated as "lump-sum depreciable assets" (less than 200,000 yen) for blue return purposes
• Things that are already subject to property tax as part of a house (e.g. store fixtures)

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🗓 Reporting period and points to note

• Assets as of January 1st of each year must be submitted to the city, town or village by January 31st
• Electronic filing (eLTAX) is also supported.
• Even if you have not filed your tax return, if it is discovered during an investigation, you may be subject to "additional tax for the past several years."

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✍ Summary

situation	Necessity of declaration
Working from home with one PC, equipment less than 100,000 yen	❌ Often unnecessary
Salon management, signboard and equipment available	✅ Declaration required
Restaurant and kitchen facilities available	✅ Declaration required
There are commercial machines in the workshop	✅ Declaration required