A must-see for sole proprietors! How to use "housework-related expenses" as an expense - Communication expenses (fixed-line phone, fax, Internet, mobile phone) Popular article ranking Feature content Pick-up content (PR)

Workers and home workers such as YouTubers tend to mix up their work and private money. Communication costs such as landlines, mobile phones, faxes, and Internet usage fees are typical examples. No matter how much you use it for work, it is NG to include all communication costs such as telephone charges in your necessary expenses. As with rent and utility bills, it is necessary to clearly separate the portion used for work and the portion used for personal use for communication expenses and declare them separately.

Telephone bills are apportioned based on the bill of calls

Even if you talk about telephone bills, for example, in the case of smartphones, there are several types of charges such as call charges, basic usage charges, and data communication charges. Separately, for the call charges, the part used for business can be confirmed on the call statement, so there is no need to calculate the proportional division. In order to objectively classify the business use portion of the telephone bill, the call statement is a strong point of view.

The basic usage fee and data communication fee will be calculated proportionally between work and private use, and only the portion used for work will be included in the necessary expenses. So, how should we calculate the proportional division between work and private use?

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Regarding the prorated calculation of basic usage charges and data communication charges, the National Tax Agency recommends a method of multiplying monthly communication charges by the number of business days, and then multiplying by 1/2 (business hour ratio). there is

For example, if the basic charge for a smartphone is 3,000 yen, the data communication charge is 1,000 yen, the call charge for business use is 800 yen, and the number of business days is 15, then the reasonable percentage of the phone bill used for business is used. is 0.25% (1,000 yen). Combined with the call charge, the phone charge that can be included in the necessary expenses is 1800 yen.

Percentage of business use (0.25%) = Percentage of working days (15 days/30 days) x Percentage of working hours (1/2)

Business usage amount (1,800 yen) = basic usage fee and data communication charge (total of 4,000 yen) x business usage rate 0.25% + business usage call charge 800 yen