The ¥400,000 Rule: How Eligible Blue-Return SME Guesthouse Operators in Japan Can Write Off Furniture Instantly
Every time I furnish a new unit, I go through the same mental math: is this ordinary furniture purchase going to create a multi-year depreciation schedule, or can I just write the whole thing off this year? For a while I didn’t actually know the rule well enough to answer that quickly — I just handed the receipts to my accountant and hoped. Once I understood the ¥400,000 special measure properly, furnishing decisions got a lot easier to plan around.
If you’re a sole proprietor or small operator running a guesthouse in Japan, this rule is often an overlooked tax measure worth checking your receipts folder for.