About tax payment of support sales income

Income from support sales generally falls under the category of affiliate income .
Please understand this correctly and complete the tax return procedures if necessary.

*Eligible conditions vary depending on the case, so please check the National Taxation Bureau page or consult your local tax office for details.
“Q&A about frequently asked questions during the final tax return period” *You will be redirected to the National Tax Agency homepage.

Affiliates and tax returns

The process of compiling one year's income (affiliate fees minus expenses), calculating the tax on the income, and reporting the amount of tax to be paid to the country (tax office).

Affiliate fee - Affiliate expenses = Affiliate income (profit)

Amount of income that requires tax payment

  • People who do affiliate marketing as a side job (salary workers, etc.)
    • Annual income of 200,000 yen or more
  • Those who are full-time affiliates (full-time housewives, etc.)
    • Annual income of 480,000 yen or more

*The basic deduction amount for 2019 and earlier is a flat 380,000 yen, regardless of the taxpayer's total income.
* "Income" for income tax purposes includes not only money but also things received in the form of goods and rights.
If you are an affiliate, the income you receive from Rakuten Super Points and Rakuten Cash will also be your income.
Please check the page below for details.
≫ No.1199 Basic deduction *Go to the National Tax Agency homepage

What are affiliate expenses?

Expenses directly required to obtain affiliate income, sales expenses, general and administrative expenses, and others.
for example···

Communication costs (telephone bill, provider fee, internet connection fee)

  • Utility costs (electricity costs for using a computer)
  • Travel expenses (train fare for taking photos for the website, transportation expenses for attending off-line media meetings)
  • For more information, please contact your local tax office.

≫ Check the National Tax Agency/Tax Office *Go to the National Tax Agency homepage