What is the distribution of housework? Explain the significance, calculation method and tax law treatment of proportional distribution that individual owners want to remember.

Individual owners must remember to share housework. Explain its meaning, calculation method and how to deal with the tax law.

個人事業主は、自宅と事務所を同一にしていることが多いです。このような場合、事業用の経費と生活用の費用を分けて考えるのが、家事按分（かじあんぶん）です。家事按分については、計算方法や経費計上の方法を覚えておかなければ、確定申告の際につまずいてしまうでしょう。

This time, we will explain the significance and calculation of housework distribution, tax law treatment and accounting treatment.

In the Entrepreneurship Handbook where I wrote this article, more substantial information is also explained in the thick printed version of the Entrepreneurship Handbook. Because you can get it for free, please bring it over and have a look.

The catalogue of this article

家事按分率の計算方法について

家事按分の税法上の取扱いはどのようなものか

白色申告と青色申告での考え方の違いとは

家事按分で算出した経費の記帳方法について

まとめ

Housework allocation is based on the office as the home, and spare parts are not necessary to calculate according to the separation of career and daily use. Here, a summary of the distribution of housework is explained.

The meaning of a proportional word refers to the allocation of a ratio based on a numerical setting basis. In other words, it is not simply separated, but distributed on a pro rata basis according to fixed criteria.

按分に似た言葉で「配分」がありますが、配分は均等に分けることを指すため、按分とは意味合いが異なります。按分が用いられる場面でよくあるのは、個人事業主の経理処理において、費用を事業用と生活用に分ける時です。上記のケースの按分は特に家事按分と呼ばれます。

個人事業主が家事按分を行うのは、事業所を自宅と同一としている時や、設備や備品などを事業と生活で共用している時です。そのため、以下のような費用を事業用の経費と生活費に適切に按分し、事業用の経費のみを経理上で経費計上します。

With regard to the proportional standard of housework, although there is no clear arrangement, the reason for determining the standard is reasonable.

In the case of renting the real estate used by one's own family and business, the housework shall be divided into the rent, and part of the rent shall be recorded as the government rent. With regard to the standard of proportional distribution, it is determined by taking into account the proportion of people used as a career at home and the proportion of time spent on the career in a day.

With regard to electricity, gas and tap water, it is difficult to determine the proportion of career use. The proportional cost of water and electricity is often calculated on the basis of the time spent on the cause.

Whether the car is used in business or in life, the cost of the car is also distributed in proportion. At this time, the proportional distribution method is considered on the basis of the number of days and driving distance used in the career.

In your career, you often use the Internet. You can share the communication charges on your PC or smartphone on a pro rata basis. At this point, when allocated proportionally, the proportion used in the business is determined according to the number of days used and the amount of data used.

Like cars, PC and other high-cost spare parts, depreciation expenses can also be distributed on a pro rata basis. In determining the proportion, it is roughly in accordance with the same idea as the above-mentioned vehicle and communication fees.

So, specifically, how can we calculate the proportion of the career portion? Here, we explain the calculation method of the specific proportion of housework.

For government rent, the branch rate can be calculated in two ways.

Obtained from the ratio of commercial space to residential space, for example, if the living space is 80 square meters, of which 20 square meters are used as commercial space, the proportion of commercial space is determined. 20 square meters / 80 square meters = 0.25, if it is set to%, the proportional distribution rate is 25%. Multiply this by the percentage by the entire rent to calculate the rent for the business.

In the case of the time used as a career, the proportional distribution rate is calculated according to the proportion of time spent on the career within one week. For example, if you run 8 hours a day and 5 days a week, the time spent on business is 8 hours x 5 days = 40 hours a week. The time of 1 week is converted to 24 hours × 7 days = 168hours, so 40 hours / 168hours = 0.238. You can then calculate a ratio of about 20%.

In the cost of water and electricity, especially electricity, is the cost of both career and life. When the electricity bill is distributed on a pro rata basis, it can also be calculated in two ways.

In terms of the above example of land rent calculated from the time used in the business, the share rate for business use of 8 hours a day, 5 days a week is about 20%. Since the electricity bill is only incurred in the part of the use of electricity, if this proportion is apportioned to the electricity bill of one month, the electricity bill as water and electricity can be calculated.

For electricity charges that can be calculated according to the number of sockets used in the business, the proportional distribution rate can also be calculated according to the number of sockets used in the business. In the case of a total of 10 sockets at home, if 2 of them are used for career spare parts, 2 / 10 = 0.2, pro rata calculation is 20%.

For communication costs, the per-share rate can also be calculated by two methods.

Based on the number of days of use in a week, this applies only to the use of the Internet by enterprises within a day. In the case of 5 days a week for business, the score is 5 days / 7 days = 0.714. About 70%.

This model, derived from the time used as a career, is used when the Internet is used outside the career. The time of surfing the Internet in a week is 10 hours a day, of which the number of days of business use is 5 days, 8 hours a day.

First of all, the entire Internet use time is 10 hours × 7 days = 70 hours. Moreover, the time spent on career is 8 hours x 5 days and 40 hours. When calculating the proportional distribution rate from here, 40 hours / 70 hours = 0.571. Then it's about 60%.

The cost of a car includes a variety of uses. The main things are gas and parking. The proportional distribution rate of gasoline and parking fees is described below.

The cost of gasoline can also be distributed pro rata in two ways.

From the one-month driving distance calculated as the driving distance of the career, the distance as the driving distance of the career is controlled and the proportion is calculated. The total driving distance in one month is 800 km, of which when driving in career for one month is 80km, 80km / 800 km=0.1, the proportional distribution rate is 10%.

The proportional distribution ratio can be calculated by dividing the number of days of using a car in a week by 7 according to the number of days used in the business. The amount that can be taken into account if you pro rata add a month's gas bill.

Parking fees are mostly paid monthly. Therefore, when the number of days in a week is set to 5 days, the proportion is about 70%, so if you charge one month's parking fee, it can only be allocated proportionally to the cause.

Housework sharing is important for allocating funds for career use. So, how is it handled in the tax law? Here, the distribution of housework and the tax law are explained.

In tax law, if it is an income-related expense, it should be included as a fund. Therefore, among the expenses shared with the career and life, if the expenses for the cause are reasonably separated, this amount can be recorded in the funds.

With regard to the portion of income from business as expenses, it is defined as follows.

In other words, expenses directly related to the cause can be dealt with as funds. However, as mentioned above, only if a correct distinction can be made between business and the cost of living. Therefore, the idea of using housework allocation.

Rationality and objectivity are needed when determining the criteria for the distribution of housework. Where there is no arrangement for the allocation of housework, it is up to you to determine the benchmark, but there may also be subjective.

Therefore, we must clarify the criteria for the allocation of housework and be prepared to explain specifically to the investigators during the tax investigation. If the investigator is not satisfied with the standard of the proportion of housework, the investigator will be rejected for the expenses included, which may be subject to an additional income tax and an excessive declaration surtax.

So what are the main points needed to calculate the allocation of housework?

There is no clear legal boundary between being directly related to the business or this point. However, judging from the past precedents, which part of the business activities the funds are spent on, what is the purpose of the use of the funds, and what is spent is beneficial to the cause.

It is necessary in business, for example, individual owners take family members as employees as an example, as a comfort trip for employees to travel with their families. If the employee is not a family member, the cost of the trip can be regarded as welfare, but the focus is on what happens when the family goes out.

Originally, benefits were intended to increase employee motivation and reduce turnover rates, but in the past precedents of the above cases, it was highly unlikely that employees = family members would leave as a result of this trip. At the same time, it was decided that the absence of travel had no impact on the business and that the comfort travel of the family was not necessary in business.

Considering whether the cost of the business can be correctly distinguished, it is difficult to make a clear distinction between the part of the business = the benefit part and the part reunited with the family when taking the employee-family trip as a comfort trip. If this is included, it will be judged that the cost of travel cannot be used as a requirement.

Even if there is no problem in the final declaration, the funds can not be recognized at that time even if there is no problem in the final declaration, according to the apportionment of housework.

In the Japanese tax system, the declaration and tax system is adopted, which is basically the owner's own income tax calculation and self-declaration. However, the appropriateness of the self-declared amount should be judged in the actual tax investigation. Therefore, even if the final declaration is passed, it may be denied in the tax investigation.

When entering the tax investigation, with regard to the situation in which the funds are pointed out, the following points can be considered.

When the proportion of housework apportionment is more than the actual situation, in the final declaration, the government rent, rent and water and electricity charges will be directly recorded in the funds without considering the housework apportionment. Of course, this method of calculation is not recognized.

Fines and other expenses are included in the case, for example, in the business car violation of traffic, the fine is paid. Such fines cannot be included as funds under any circumstances.

When the property owned by the family or relatives who make a living together is leased by the firm, from the point of view of the exchange of money between the family and relatives, it can not be counted as land rent. However, fixed assets tax is recognized as funds.

Housework is necessary in the final declaration, but the idea of white declaration is different from that of blue declaration. Generally speaking, the scope of permission for blue declaration of housework allocation is wider.

The following is the proportional difference between the white declaration and the blue declaration.

In the white declaration, housework sharing is limited. basically, if the proportion of career-related expenses is not more than 50%, it cannot be included in the expenses through housework sharing. However, in the case where the respective space of the home and business is completely separated, and in the case of a clear distinction, there are also cases of financial records.

In the blue declaration, if the expenses calculated by the method of housework allocation are necessary, reasonable, objective and convincing for the cause, even if the proportion is less than 50%, it can be recorded as an expense.

In addition, in the case of blue declaration by individual owners who meet certain conditions, spare parts of less than 300000 yen can be amortized through "special cases of small depreciation assets". In this particular case, the acquired value of spare parts, etc., can be amortized with the amount prior to the pro rata distribution of housework.

When calculating the expenses for the business according to the housework, how should the bookkeeping be done? Through the correct bookkeeping considering the allocation of housework, there will be no confusion in the accounting process and no trouble in the final declaration.

Here, explain the accounting method of the expenses calculated by housework apportionment.

When sharing housework, the business part is used as the account subject corresponding to the funds, and the daily use part is leased as the owner.

For example, with regard to the rent of your own and career, 25% for career and 75% for daily use, 25% for government rent and 75% for landlord rent. A business owner loan is an account used for living expenses in commercial funds, and a variety of projects can be used in addition to housework allocation.

In the housework bookkeeping on time, there is a monthly calculation method and an one-year calculation method.

The following is to introduce their respective bookkeeping methods when the rent of their own and public institutions is 100000 yuan per month, 25% of the government rent and 75% of the landlord rent is apportioned in proportion.

In the case of monthly housework, the debit records the government rent (25% of 100000 yen) and the owner's rent (75% of 100000 yen). The credit records 100000 yen of the aggregate rent for the current deposit in the account. The following is an example of a compound log that describes one of the multiline transactions.

日付	摘要	借方	貸方
勘定科目	金額	勘定科目	金額
2021年〇月〇日	自宅兼事業所の賃料	地代家賃	25,000	現預金	100,000
		事業主貸	75,000

In addition, in the case of a single itemized account recorded in a transaction line, the account account uses each mouth, as follows.

日付	摘要	借方	貸方
勘定科目	金額	勘定科目	金額
2021年〇月〇日	自宅兼事業所の賃料	諸口	100,000	現預金	100,000
	賃料(経費)	地代家賃	25,000	諸口	25,000
	賃料(私用)	事業主貸	75,000	諸口	75,000

Reference website: an example of the classification of government rent-the accounting method of sharing rent according to housework　

At the time of settlement, one year's rent is collected for household chores, which saves the method and time of bookkeeping. In addition, since there is no need to divide transactions into multiple entries, you will not be bothered by compound entries and single entries.

In the monthly bookkeeping, the monthly rent is all priced according to the government rent.

日付	摘要	借方	貸方
勘定科目	金額	勘定科目	金額
2021年〇月〇日	自宅兼事業所の賃料	地代家賃	100,000	現預金	100,000

Then, when the settlement time is December 31, the date will be dealt with on a pro rata basis. The total annual rent is 100000 yen x 12 months = 1.2 million yen, which is included in the government rent, of which 900000 yen of the living portion is transferred to the landlord.

日付	摘要	借方	貸方
勘定科目	金額	勘定科目	金額
2021年12月31日	賃料の按分(事業主貸75％)	事業主貸	900,000	地代家賃	900,000

Refer to URL: an example of an entry for government rent and rent-summarizing the timesharing method of housework.

When private business owners share household expenses for their careers, their benchmarks are easy to get lost. If we reasonably calculate the ratio of career use to daily use, and calculate the career expenditure accordingly, there will be no problem in the tax law.

However, for the scope of housework allocation, the conditions for white declaration and blue declaration are different in the final declaration, so we need to pay attention to it. In order to account for the expenses correctly, it is necessary to keep in mind the method of timely allocation of housework and bookkeeping.

創業手帳冊子版では、個人事業主の方のために家事按分の方法について、詳しく解説しています。個人事業を起ち上げる方は、ぜひ参考にしてください。関連記事リモートワークやワークスペースってどう確保する？経費や運用の注意点もご紹介役員報酬変更の方法と注意点

(editor: editorial Department of Entrepreneurship Handbook)

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