フリーランスとして生計を立てるとき、最初におすすめするのは開業届を出すこと。開業届を出すことで得られるメリットと、その出し方などをご紹介します。

新たに事業を開始したときの手続きが「開業届」
フリーランス、または副業をはじめることを決めたら、開業届を準備して管轄の税務署に提出しましょう。開業届は絶対に出さなくてはいけないものではないそうですが、出しておくことで得られるメリットがあります。国に出す書類というと、面倒くさそうに思われる方も多いと思いますが、実際は意外と簡単に終えられる書類で、手続きにかかる手数料もありません。
また、開業届は事業開始の事実があった日から1ヶ月以内に提出することが国税庁のWebサイトに記載されていますが、遅れてしまっても何かの罰則があるわけではなさそうです。ただ、フルに役立てられる期間というのもあるので、年始に事業をはじめられる方は提出日を気にしておくことをおすすめします。

1月1日から1月15日までに事業をはじめた場合、3月15日までに出しておくと、その年から青色申告を始められ、1月16日以降に事業をはじめた場合は、青色申告ができるのは来年からです。
仕事環境が変わる際にも開業届を提出する
「開業届」という名称から、事業をはじめたときにしか提出しないと思われるかもしれませんが、実際は「新たに事業を開始したとき、事業用の事務所・事業所を新設、増設、移転、廃止したとき又は事業を廃止したときに提出するものです」。そのため、自宅を仕事場としている方が引っ越しをする際にも、新しい住所に更新した開業届を提出する必要があるんですね。その際は、引越前住所の所轄税務署に「個人事業の開業・廃業等届出書」を提出すれば、引っ越し先の所轄税務署に連携してくれるそうです。
引っ越しだけでなく、新たに事業所を契約した場合など、仕事場が変わるときにも同じく「個人事業の開業・廃業等届出書」の提出が必要です。このような場合も、住所・所在地の変更があってから1ヶ月以内に提出するようにしましょう。
開業届を出すメリット1:青色申告特別控除を受けられる準備ができる
フリーランスが味方にすべきは「控除」です。控除とは、簡単に言うと差し引くこと。なんで差し引くことが味方なのかっていうと、収入は多ければ多いほどいいのですが、稼いだお金(=収入)には税金がかかりますよね。その収入に対してたくさん差し引ける金額があれば、支払う税金は下がります。つまり、どれだけ収入から差し引ける金額(=控除)があるかが重要なんです。
では、なぜそこで青色申告特別控除が出てくるのか。
確定申告をしたことのある方ならピンときていると思いますが、個人の確定申告には大きく分けると「白色申告」と「青色申告」の2種類があります。白色申告は誰でも出せるものなので、出すために事前の手続きは必要ありませんし、収入から経費を抜いた金額が年間2,400万円以下の場合は、48万円の基礎控除を受けられ、48万円引いた額が課税対象となります。一方、青色申告の場合は48万円の基礎控除のほかに、最大65万円の特別控除も受けられるんです。そしてその青色申告特別控除を受けるためには、事前に開業届を提出し、受理してもらわないといけないのです。
開業届を出すメリット2:青色申告特別控除で実際に支払う所得税が安くなる
たとえば、年間で200万の売り上げを立てられたとします。開業届を出さず、白色申告で確定申告した場合は
200万-48万の152万分に所得税がかかってきて(経費とか考えずざっくり計算で)、納める所得税は76,000円。同じ条件のもと、青色申告で65万の特別控除を受けられる場合は、200万-48万-65万の87万分に所得税がかかってきて納める所得税は43,500円なんです。

じつは、青色申告特別控除を受けられる場合には、按分などの経費計上の幅が広がるメリットもあり、ついてくるのは65万の特別控除だけではないので、まずは青色申告特別控除を受けられるために開業届を出すことからスタートするのをおすすめしています。
もちろん、65万分の控除を受けるためにはただ開業届を出せばOKという話ではないんですね。青色申告で受けられる特別控除は最大65万。つまり、最小もあるんです。その最小は10万円。私は控除は大きいほうが絶対いいので65万の控除を受けられる準備をおすすめしていますが、その10万と65万の差は、確定申告のときに提出する書類の種類によるそうです。正直、私は細かいことがわかっていませんが、その65万の恩恵は受けられているので安心してください。65万円分の控除を受けたい場合は、いろんなサービスが助けてくれるので、今度は私が使用しているサービスについても書いていきますね。
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