List of expenses that can be deducted in overseas forex trading | Explanation of what percentage of rent and mobile phone bills should be claimed as expenses

Even if you understand that "claiming expenses" is important for tax savings in overseas forex trading, you may not know which expenses are deductible or what percentage of them can be claimed

本記事では、海外FXで経費を落とせるものや経費を計上する割合などを紹介します。

Understanding how expenses are treated can lead to significant tax savings. If you're unsure which expenses qualify, please refer to this information

海外FXの税金に関しては海外FX税金完全ガイドを一読しておきましょう。

Tax rules for overseas forex trading

If you make a profit above a certain amount from overseas forex trading, you are required to file a tax return

Furthermore, the tax system differs significantly from domestic FX, including the inability to carry forward losses

The following explains in detail the rules regarding taxes on overseas forex trading

1. Taxes on overseas forex trading are subject to comprehensive taxation
2. Losses from overseas forex trading cannot be carried forward
3. Losses from domestic FX trading cannot be offset against profits from domestic FX trading

Taxes on overseas forex trading are subject to comprehensive taxation

FXの利益に対する課税方法は海外FXと国内FXで異なり、海外FXは「総合課税」、国内FXは申告分離課税です。

Comprehensive taxation calculates income tax by aggregating various types of income. On the other hand, separate taxation is a taxation method in which income tax is calculated separately from other income

また、税率は国内FXが復興特別所得税を合わせて一律20.315％なのに対し、海外FXは所得額が大きいほど税理が上がる累進課税が採用されています。

The highest tax rate on overseas forex trading is a high 45%, and the tax rate increases depending on the amount of income, so the biggest difference is that domestic forex trading is tax-advantaged

Taxable income	tax rate	Deduction amount
From 1,000 yen to 1,949,000 yen	5％	0 yen
From 1,950,000 yen to 3,299,000 yen	10％	97,500 yen
From 3,300,000 yen to 6,949,000 yen	20％	427,500 yen
From 6,950,000 yen to 8,999,000 yen	23％	636,000 yen
From 9,000,000 yen to 17,999,000 yen	33％	1,536,000 yen
From 18,000,000 yen to 39,999,000 yen	40％	2,796,000 yen
Over 40,000,000 yen	45％	4,796,000 yen

引用：国税庁｜所得税の税率

While the break-even point for overseas and domestic forex trading is approximately 3.3 million yen, depending on the amount of expenses claimed, overseas forex trading may result in lower taxes even if the amount exceeds 3.3 million yen

[Tax Accountant Supervised] Complete Guide to Taxes on Overseas Forex Trading | Differences in Tax Rates and Calculation Methods Compared to Domestic Forex Trading, and How to File Your Tax Return

Losses from overseas forex trading cannot be carried forward

国内FXは損失繰越できますが、海外FXでは損失繰越ができません。

Loss Carryforward: A system that allows you to carry forward losses from the current year to the following year and offset them against profits. Even if you make a large profit in the following year, you can expect tax savings by offsetting it against the losses from the previous year

It's important to note that if you incur significant losses after the year ends and are unable to pay your taxes, it will be considered tax evasion, and you will be subject to heavy penalties. Therefore, if you end the year with a profit and need to file a tax return, it is recommended that you withdraw the amount of tax you owe in advance

Do I need to file a tax return for losses from overseas forex trading? We'll explain how to fill out the necessary forms and how to offset losses against gains for tax purposes!

Losses from domestic FX trading cannot be offset against profits from domestic FX trading

Overseas forex trading, which is subject to comprehensive taxation, and domestic forex trading, which is subject to separate taxation, are classified as different income categories, so profits and losses cannot be offset against each other

Therefore, even if you make a profit of 1 million yen from overseas forex trading and a loss of 500,000 yen from domestic forex trading, you will still need to pay taxes on the 1 million yen

Loss offsetting: A system that allows profits and losses incurred in the same fiscal year to be offset against each other

	Overseas FX	Domestic FX
Tax classification	Comprehensive taxation	Separate taxation upon declaration
tax rate	5％〜45％	20.315％
Loss carryforward	Not possible	Possible
Offsetting profits and losses	Possible	Possible

ただし、同じ雑所得に該当する損益は合算し申告することは可能です。例として、他海外FX業者での損益、仮想通貨FX、アフィリエイト収入などが挙げられます。

When using both overseas and domestic forex trading, it's important to thoroughly understand the differences in tax rates and tax classifications

Key points to know about expenses for overseas forex trading

Below, we will introduce four key points you should know regarding the expenses involved in overseas forex trading

Make sure you fully understand the details so you can correctly account for expenses when filing your tax return

1. If you make a profit from overseas forex trading, it's more tax-efficient to deduct it as an expense
2. Whether or not to claim expenses is at your own discretion
3. Only transaction-related expenses can be deducted
4. Expenses cannot be carried over to the following year

If you make a profit from overseas forex trading, it's more tax-efficient to deduct it as an expense

While taxes are levied on profits exceeding a certain amount from overseas forex trading, claiming expenses when filing your tax return can be highly effective in reducing your tax burden

The reason is that while domestic FX trading has a flat tax rate of 20.315%, overseas FX trading employs a "progressive tax" system where the tax rate increases as profits increase

経費項目が少ないと節税額も微々たるものですが、経費計上額が大きいほど税金を抑えられます。

While the specific items that qualify as deductible expenses are not publicly disclosed, you can expect tax savings by including all the expenses listed in the following section

Summary of Tax-Saving Strategies for Overseas Forex Trading | Explanation of How to Avoid High Taxes and Whether Loopholes Will Be Discovered

Whether or not to claim expenses is at your own discretion

Many people understand that "transaction fees" and "indicator costs" related to FX trading can be deducted as necessary expenses, but it is also possible to partially claim expenses such as electricity bills and rent

ただし、全ての経費が認められるかどうかは税務署の判断になり、どの経費項目が認められているのかは非公開となっています。

Therefore, it is up to your own judgment to decide which expenses to include and to what extent. If you have any questions about expenses, it would be wise to consult with a tax accountant or other professional

Only transaction-related expenses can be deducted

When filing your tax return for overseas forex trading, only transaction-related expenses can be deducted

For example, the following types of expenses are often approved by the tax authorities

• Transaction fees
• Indicator costs
• Books related to FX

However, expenses unrelated to FX, such as transportation costs, book expenses, and food expenses, are not deductible. Even if you try to claim unrelated expenses thinking "I won't get caught," investigators will scrutinize not only the amount but also the itemized details, so you will definitely get caught

安易な考えで不正行為（脱税）すると重いペナルティが課せられるので、法に則った節税対策を行いましょう。

Expenses cannot be carried over to the following year

「今年は利益が少なったから」と経費を翌年に繰り越し、節税することはできません。

The cost of FX-related books purchased in 2025 must be recorded as an expense for this fiscal year. As an exception, expenses exceeding 100,000 yen must be depreciated and recorded over several years

What expenses can be deducted when trading overseas forex?

Here are some expenses that can be fully deducted when trading overseas forex

1. Transaction fees
2. Cost of purchasing a PC or smartphone
3. Consumables fee
4. Books on overseas forex trading
5. Seminar participation fees, transportation costs, and accommodation costs related to FX
6. VPS contract costs for automated trading
7. Purchase cost of EAs and indicators
8. Fees for hiring a tax accountant
9. Entertainment expenses
10. Interest on debt

Transaction fees

Transaction fees incurred when placing an order can be recorded as expenses

また、入金手数料・出金手数料・口座維持手数料なども経費の対象となります。ただし、スプレッドは損益に含まれているため、経費として計上することはできません。

Here's how to check trading fees in MT4 and MT5:

1. Open the MT4/MT5 terminal screen
2. Select the "Account History" tab and right-click
3. Click "Display Column" and select "Fees" to see the fees for each transaction

Cost of purchasing a PC or smartphone

The cost of purchasing a computer or smartphone, as well as other items such as tablets and monitors, can be claimed as necessary business expenses

ただし、パソコンやスマホの購入費用を計上する際、取引以外の用途で使用している場合は使用割合を算出し申告する必要があります。

【例】9万円のパソコンで、1日の取引時間が3時間の場合
9万円 ×（3時間÷24時間）＝ 約11,000円

Furthermore, if the purchase cost of a computer or smartphone exceeds 100,000 yen, the expense must be spread over several years (depreciation)

Cost of purchasing a PC or smartphone	Depreciation rate	Depreciation period
Less than 100,000 yen	100%	Lump-sum accounting
100,000 yen or more, less than 200,000 yen	33.3%	Accounted over three years
Over 200,000 yen	25%	Accounted over four years

Equipment costs

The following consumables can also be recorded as expenses:

• Notebook
• pen
• chair
• desk
• ink
• sticky note
• printer

1つ1つの費用は少額でも、1年間で計算すると金額も多少なりと大きくなります。備品用品のレシートでも捨てずに保管しておきましょう。

Furthermore, in the event of a tax audit, you may be asked to submit these records to verify whether you have actually kept proper transaction records

Books on overseas forex trading

In FX trading, daily study and information gathering are essential

You can also claim expenses such as books, newspapers, and email newsletters related to FX as business expenses

ただし、取引とは関係ない一般の新聞は経費として認められないので注意してください。

If the document contains information related to FX trading, it's a good idea to keep it as evidence

Seminar participation fees, transportation costs, and accommodation costs related to FX

If you attend a seminar on FX trading, you can claim not only the participation fee but also transportation and accommodation expenses as business expenses

ホテルに宿泊した際は領収書を必ずもらい、交通費（Suica・PASMO）は駅で利用履歴を印字できます。ただし、電子マネーの種類によって印字できる件数が異なるので注意してください。

Cost of purchasing a PC or smartphone	Number of printable items	Printable period
Suica	100 items	26 weeks
PASMO	20 items	26 weeks
ICOCA	20 items	26 weeks

VPS contract costs for automated trading

Many people likely subscribe to a VPS (Virtual Private Server) to run automated trading 24 hours a day, 365 days a year

国内・海外問わずサーバー会社との契約費用は経費として認められます。また、毎月支払う利用料も計上可能です。

However, some overseas forex brokers offer free VPS access if certain conditions are met, so be sure to check with your chosen broker before signing a contract to see if they offer free VPS

Purchase cost of EAs and indicators

The cost of purchasing MT4/MT5 indicators and automated trading software is also eligible as a necessary expense

MT4・MT5のインジケーターはMQL5などで購入でき、経費として計上する際は購入履歴画面を保存しておくと税務調査があっても証拠品として提出できます。

Fees for hiring a tax accountant

Expenses such as consultations regarding taxes and fees for filing tax returns can also be claimed as business expenses

Additionally, transportation costs and telephone charges incurred when visiting the office for a free consultation are also deductible expenses

Since hiring a tax accountant to file your tax return typically costs around 50,000 to 100,000 yen, accounting for this expense can result in significant tax savings

While preparing your tax return yourself can save you money, it's safer to hire a tax accountant and have them handle the expenses, ensuring accuracy

Interest on debt

消費者金融での借金を証拠金に当てた場合、返済したときの利息を経費として計上することは可能です。

However, since taking out loans to trade FX is extremely risky, it is recommended to trade only within the limits of your surplus funds

What percentage of expenses can be claimed as household expenses when trading overseas forex?

Some expenses that can be deducted in overseas forex trading can only be claimed in part, not in full

This section will explain what percentage of expenses can be allocated to household expenses, including the specific items and their respective percentages

1. PC and smartphone communication costs: 10-20%
2. Electricity costs: 5-10%
3. Rent: 5-15%

PC and smartphone communication costs: 10-20%

You can claim approximately 10-20% of your computer and smartphone communication expenses as business expenses

【例】1日のスマホの使用割合をプライベート6時間・取引2時間とした場合
1日全体の使用時間8時間を100％とし、2／8 × 100％ ＝ 25％　
25％の通信費を経費として計上できる

パソコンの通信費の算出方法も同様です。ただし、スマホの機種代は経費の対象外です。あくまで、通信費のみ経費の対象となることを覚えておきましょう。

Electricity costs: 5-10%

Computer usage time (and the associated electricity costs) is also highly likely to be partially recognized as a business expense

割合としては5〜10％程度を目安に考え、パソコンの稼働時間を記録し申告しましょう。

Since the amount of electricity used for transactions is small compared to the total amount of electricity used in the house, be aware that if it exceeds 20%, you may be subject to a tax audit

Rent: 5-15%

When claiming rent as a business expense, a good guideline is to aim for 5-15%

割合の算出方法は2種類あり、FXの取引時間で算出するか作業部屋の面積の割合で算出する方法です。

If calculating based on trading hours, assuming a trading day of 3 hours, the percentage is calculated as follows

3 hours ÷ 24 hours × 100 = 12.5%

If we calculate based on the area of ​​the workspace, assuming the workspace occupies 20% of the total house area and the rent is 100,000 yen, the calculation would be as follows:

100,000 yen × 20% = 20,000 yen ← Can be claimed as an expense

Rent for an entire house that you use on a regular basis cannot be claimed as a business expense. However, if you use the entire premises as an office for FX trading, you can claim the entire rent as a business expense

なお、持ち家の場合、年4回支払う固定資産税も経費として認められます。割合の考え方は賃貸と同様に、FX取引の作業部屋の面積から割合を算出します。

Tax differences based on expense amounts

Overseas forex trading employs a progressive tax system, where the tax rate increases as your income rises

The income tax rate is up to 45%, and the local tax on overseas forex trading is a flat 10%, so you could end up paying up to 55% in taxes

Taxable income	tax rate	Deduction amount
From 1,000 yen to 1,949,000 yen	5％	0 yen
From ¥1,950,000 to ¥3,299,000	10％	97,500 yen
From 3,300,000 yen to 6,949,000 yen	20％	427,500 yen
From 6,950,000 yen to 8,999,000 yen	23％	636,000 yen
From 9,000,000 yen to 17,999,000 yen	33％	1,536,000 yen
From 18,000,000 yen to 39,999,000 yen	40％	2,796,000 yen
Over 40,000,000 yen	45％	4,796,000 yen

以下では、年間所得500万円で所得控除を利用しないと仮定し、必要経費ごとの税額の違いについて実際に計算し紹介します。

In the case of an income of 5 million yen and necessary expenses of 100,000 yen

年間所得が500万円の場合、所得税率は20％＋住民税10％＋復興特別所得税2.1％がかかります。

【所得税の計算式】
500万円（年間所得）− 48万円（基礎控除）− 10万円（必要経費）＝ 442万円
442万円（課税所得）× 20％（税率）＝ 884,000円

【住民税の計算式】
442万円（課税所得）× 10%（税率）＝ 442,000円

【復興特別所得税の計算式】
884,000円（課税所得）× 2.1％ ＝ 18,564円

【納税総額】
884,000円（課税所得）＋ 442,000円（住民税額）＋ 18,564円（復興特別所得税額）＝ 1,344,564円

In the case of an income of 5 million yen and necessary expenses of 300,000 yen

【所得税の計算式】
500万円（年間所得）− 48万円（基礎控除）− 30万円（必要経費）＝ 422万円
422万円（課税所得）× 20％（税率）＝ 844,000円

【住民税の計算式】
422万円（課税所得）× 10%（税率）＝ 422,000円

【復興特別所得税の計算式】
844,000円（課税所得）× 2.1％ ＝ 17,724円

【納税総額】
844,000円（課税所得）＋ 422,000円（住民税額）＋ 17,724円（復興特別所得税額）＝1,283,724円

In the case of an income of 5 million yen and necessary expenses of 500,000 yen

【所得税の計算式】
500万円（年間所得）− 48万円（基礎控除）− 50万円（必要経費）＝ 402万円
402万円（課税所得）× 20％（税率）＝ 804,000円

【住民税の計算式】
402万円（課税所得）× 10%（税率）＝ 402,000円

【復興特別所得税の計算式】
804,000円（課税所得）× 2.1％ ＝ 16,884円

【納税総額】
804,000円（課税所得）＋ 402,000円（住民税額）＋ 16,884円（復興特別所得税額）＝ 1,222,884円

Points to note when claiming expenses in overseas forex trading

This section will explain important points to keep in mind when claiming expenses on your tax return

To ensure you file your tax return correctly, make sure you understand the following points

1. In some cases, expenses may not be approved
2. High expenses must be depreciated
3. Keep receipts and invoices for at least 5 years
4. Spreads are not eligible for expense deductions
5. If expenses are high relative to profits, it may raise suspicions of tax evasion

In some cases, expenses may not be approved

While individuals are free to decide which expenses to include and how much they qualify as expenses, the final decision on whether or not to recognize them rests with the tax office

FX取引に関連性があるか、割合は妥当かなどを判断基準とし、場合によっては経費が認められないこともあります。

Be aware that including expenses unrelated to FX trading, or fully deducting expenses such as rent (which can be partially deducted), could trigger a tax audit

High expenses must be depreciated

Expenses exceeding 100,000 yen, such as the cost of purchasing a smartphone or computer, must be depreciated

減価償却とは、減価償却資産の取得に要した金額を一定の方法によって各年分の必要経費として配分していく手続です。

引用：国税庁｜減価償却のあらまし

償却年数は費用によって異なり、20万円以上の場合は4年に分割して経費を計上する必要があります。

Cost of purchasing a PC or smartphone	Depreciation rate	Depreciation period
Less than 100,000 yen	100%	Lump-sum accounting
100,000 yen or more, less than 200,000 yen	33.3%	Accounted over three years
Over 200,000 yen	25%	Accounted over four years

Therefore, even if you buy a smartphone or computer costing over 100,000 yen at the end of the year in the hope of tax savings, you probably won't get much benefit

Keep receipts and invoices for at least 5 years

領収書やレシートは、証拠品として最低5年間は保管しなければいけません。（青色申告の場合は7年）

In addition, the following documents have also been accepted as evidence

• Bank account transfer statement
• Credit card statement
• Screenshots on smartphones and computers

Even if you purchase indicators online or subscribe to a VPS, saving the details on your computer will allow you to submit them as evidence if a tax audit occurs

As a point of caution, when storing receipts or invoices, simply keeping them as they are may not provide sufficient information. Therefore, be sure to check that the following information is clearly stated

• Payment date
• Payment amount
• address
• Proviso

また、管轄の税務署に電子帳簿保存の届出を事前に行うことで、証拠書類を保管しておくことも可能です。

詳細は国税庁のホームページにある「電子帳簿等保存制度特設サイト」をご覧ください。

Spreads are not eligible for expense deductions

While "transaction fees" incurred when placing a trade order are recognized as expenses, spreads are not

スプレッドは売買レートに含まれており、手数料とみなされないためです。

Other fees that qualify as expenses include deposit fees, withdrawal fees, and account maintenance fees

Please be careful, as including the spread as an expense will result in double counting

If expenses are high relative to profits, it may raise suspicions of tax evasion

If expenses are excessively high relative to profits, it may raise suspicions of fraud and lead to a tax audit

In some cases, this could be considered tax evasion, and severe penalties could be imposed

経費の上限は設けられていませんが、証拠品を明確に提示できる範囲内で法に則り経費を計上しましょう。

How to account for necessary expenses in overseas forex trading

Below, we will explain how to account for necessary expenses when trading in overseas forex

While the method for submitting to the tax office is described in the "Print and Submit" section, those who possess a My Number Card will find the "My Number Card Method" more convenient

① Access the National Tax Agency's tax return preparation page

I will prepare the necessary documents for filing your tax return

確定申告書等作成コーナーにアクセスし、「作成開始」をクリックします。

This section explains how to print and submit your tax return. Click "Print and Submit"

If you have a My Number Card, we recommend the "My Number Method," which allows you to complete the entire process using your smartphone

② Select "Income Tax" and start creating

Select the tax return form you wish to prepare

確定申告する年を選択し、「所得税」をクリックします。

申告書の作成をはじめる前に、申告する人の「生年月日」と「給与以外の収入があるか」を選択します。

Now we'll begin the actual tax return process

③ Enter your salary income and other details according to the instructions on the screen

Enter your income or earnings

Please enter your income if you have any income other than salary or overseas forex trading

Those with salary income should enter their information based on the withholding tax statement issued by their employer

This completes the input regarding salary income, etc

特定支出控除を受ける人は、「適用を受ける」に「はい」を選択し入力しましょう。

The specific expense deduction is a system that allows you to deduct business-related expenses from your income when you personally bear those expenses

If you incur personal expenses for the following seven items, you can claim a deduction as a specific expense

1. Commuting expenses that are normally considered necessary
2. Transportation expenses when working away from the usual workplace
3. Relocation expenses due to job transfer
4. Training fees for skills and knowledge necessary for the job
5. Costs to obtain qualifications necessary for the job
6. Transportation costs for employees working away from home to return home
7. Books, clothing, and entertainment expenses necessary for work

However, proof from the employer is required to claim any of the specified expense deductions

④ Enter the actual profits you earned from FX trading

When filing your tax return, enter any income earned from overseas forex trading, etc., in the "Miscellaneous Income" section

Enter your income from overseas forex trading, necessary expenses, and information about the overseas forex broker

This concludes the input regarding income from overseas forex trading

When registering your income from overseas forex trading, you will need to enter the address and name of the overseas forex broker. Please check the overseas forex broker's official website and enter the information there. If you are unsure, please contact customer support

確定申告の詳しい手順については海外FX税金完全ガイドで詳しく解説しているので、参考にしてください。

If you want to reduce your taxes with overseas forex trading, incorporating your business is one option

While it's important to "accurately record all expenses" when it comes to tax-saving strategies for overseas forex trading, those with high annual incomes may also consider "incorporating" their business, which can offer even greater tax benefits

海外FXの所得税率は5〜45％の累進課税が適用されますが、法人化した場合は法人税として一律23.2％の税率となります。

If your income is low, there's no problem, but as your income increases, your income tax will increase more than your corporate tax

Below, we will explain the advantages of incorporating your business and the break-even point at which you should consider incorporating

Incorporating your business increases the number of expenses you can deduct

Incorporating your overseas forex trading business increases the number of deductible expenses, leading to greater tax savings

The following items can be claimed as expenses once you incorporate your business:

• Executive compensation
• rent
• Utility expenses
• Retirement allowance
• Life insurance premiums

Furthermore, incorporating your business will increase the number of expense categories you can cover, and you will also gain the following benefits:

• Tax burden reduction (a flat rate of 23.2%)
• You can join the Employees' Pension Insurance
• Losses can be carried forward for up to 10 years
• It is possible to offset profits and losses with other businesses

節税効果が大きい上、FXの取引条件は個人口座とほとんど変わらないため、普段通りの仕様でトレードすることが可能です。法人口座と個人口座の大きな違いは「税制」のみなので、年間利益が多い方は法人化するのも良いでしょう。

The break-even point for incorporation is "annual income of approximately 9 million yen."

The break-even point for incorporating an overseas forex trading business is "annual income of approximately 9 million yen."

Taxable income	tax rate	Deduction amount
From 1,000 yen to 1,949,000 yen	5％	0 yen
From ¥1,950,000 to ¥3,299,000	10％	97,500 yen
From 3,300,000 yen to 6,949,000 yen	20％	427,500 yen
From 6,950,000 yen to 8,999,000 yen	23％	636,000 yen
From 9,000,000 yen to 17,999,000 yen	33％	1,536,000 yen
From 18,000,000 yen to 39,999,000 yen	40％	2,796,000 yen
Over 40,000,000 yen	45％	4,796,000 yen

The table above shows the income tax rates for individual accounts. For income between 6.95 million yen and less than 9 million yen, the tax rate is 23%, which is lower than the corporate tax rate of 23.2%

Furthermore, since the tax rate becomes 33% for amounts exceeding 9 million yen, incorporating your business will help reduce your tax burden

ただし、毎年安定して利益を出すのが難しいという方は、法人化したことで税率がむしろ高くなってしまうという可能性も考えられる他、法人化した後も維持費用がかかるので、法人化するかどうかメリット・デメリットを理解した上で検討しましょう。

Those who prioritize tax benefits can expect significant tax savings by using "domestic FX," which has a flat income tax rate of 15%

Frequently Asked Questions about Expenses for Overseas Forex Trading

Is there a limit to the expenses for overseas forex trading?

海外FXの経費に上限はありません。

However, if you include items unrelated to FX as expenses, or if the amount of expenses claimed relative to your profits is clearly high, you may be subject to a tax audit, so be sure to file your taxes correctly in accordance with the law

Where can I go for advice if I'm unsure whether an expense is deductible?

If you have any questions about expenses, such as whether an expense is deductible, here's where you can seek advice:

• National Tax Hotline
• Tax accountant

また、国税庁の公式ホームページにある「税務相談チャットボット」や「タスクアンサー」などから相談することも可能です。

Filing your tax return without a clear understanding of your financial situation could potentially be considered tax evasion, so if you have any questions, consult a professional

Can a computer be claimed as a business expense for FX trading?

パソコンはFXの経費として計上することは可能です。

However, if you purchase a computer costing 100,000 yen or more, you must spread the cost over several years (depreciation)

Also, when claiming communication expenses as business expenses, be sure to calculate the usage percentage and declare it accordingly

Are meal expenses included in FX trading expenses?

It is possible to claim the cost of meals eaten while attending an FX seminar as a business expense

ただし、FXに関連しない外食などの費用や、普段の食料品の購入代などは経費として認められません。

What should I do if I end up with a loss after deducting expenses from overseas forex trading?

海外FXで利益が出ても経費を計上して赤字になった場合、確定申告する必要はありません。

However, remember that if your income after deducting necessary expenses is even one yen, you will need to file a resident tax return

Can I freely decide the percentage of expenses?

There are no clear standards for the percentage of expenses; you are free to decide it yourself

However, if the amount of expenses claimed is clearly too high, you may be subject to a tax audit. During a tax audit, not only the amount but also the purpose of use and supporting documents will be examined in detail, so please record your expenses correctly and avoid tax evasion

What expenses related to overseas forex trading cannot be deducted?

海外FXの経費として認められないものは、「FXに関連しないもの」です。

While expenses such as books, seminars, and trading fees related to FX can be claimed as business expenses, expenses such as meals with friends or full rent are not allowed

また、取引手数料と勘違いされる「スプレッド」は、取引時点で売買レートに含まれており、経費の対象外となります。

If expenses are excessively high relative to profits, it may raise suspicions of fraud and lead to a tax audit. Therefore, be sure to properly account for expenses in accordance with the law

summary

This concludes our discussion of the costs associated with overseas forex trading

Finally, let's review the important points

• Overseas forex trading is subject to progressive taxation, meaning the higher your profits, the higher your tax rate
• Since losses cannot be carried forward and can only be offset against other miscellaneous income, you can expect tax savings by meticulously recording all expenses
• Expenses related to FX, including book costs, seminar fees, and trading fees, are fully deductible
• Rent and communication expenses can be partially accounted for based on usage
• There is no upper limit on the amount of expenses that can be claimed, and the percentage can be freely determined, but the final decision rests with the tax office
• Receipts and invoices should be kept as evidence for at least 5 years
• If your annual profit exceeds 9 million yen, incorporating your business will result in greater tax savings

If you mistakenly double-count expenses or include expenses unrelated to FX trading, you may be subject to a tax audit, and in the worst-case scenario, you could face severe penalties for "tax evasion."

Always account for expenses in accordance with the law, and if you have any questions, consult a tax accountant or other professional

Summary of Tax-Saving Strategies for Overseas Forex Trading | Explanation of How to Avoid High Taxes and Whether Loopholes Will Be Discovered