Blue Return (青色申告) for sole proprietors

When the ¥650k blue-return deduction makes sense, and the 2-month / Mar-15 application rule.

Sole proprietors can elect the 青色申告 (blue-return) regime in exchange for benefits such as a deduction of up to ¥650,000. The catch is that you must file the approval form in advance.

Usually by March 15 of the year you want it to apply, or
Within 2 months of opening the business

Blue-return also requires proper bookkeeping, which is part of what the in-app ledger is meant to support.

Key benefits

Up to ¥650,000 special deduction
Net-operating-loss carry-forward
Family-member salary deductions via the proper election

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