Proprietors or corporations can select either the blue or white return form. Use of the blue return provides favorable tax treatment; however, it requires that accounting ledgers be kept according to the principles of orderly bookkeeping (generally -entry bookkeeping)
In addition to requiring accounting ledgers to be kept, the blue return requires accounting ledgers and documents to be retained over a certain amount of time. Please refer to 「MIPRO： The Mipro’s Guide to Starting a Business in Japan」
Personally, I recommend you select a blue return file, because there are advantages for the business such as follows. only major point
Special deductions for blue return filing: \100,000 or \650,000 (\550,000 if electronic ledger storage or electronic filling is not used)
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