National Tax Agency Supervised Standard Simplified Bookkeeping for Blue Return: Fixed Asset Ledger & Cash Book - Set of 2 Books ★ Discontinued Product ★ A must-have for sole proprietors and freelancers! This set of two books, the Fixed Asset Ledger and Cash Book, are standard simplified bookkeeping forms supervised by the National Tax Agency, essential for claiming the 100,000 yen special deduction on your blue return. ## Reliable Bookkeeping to Solidify the Basics of Blue Return To choose simplified bookkeeping for your blue return and receive the 100,000 yen special deduction, you need to create a cash book, accounts receivable ledger, accounts payable ledger, expense ledger, and this fixed asset ledger. For bookkeeping beginners, the format prescribed by the National Tax Agency shows "what to write where," providing reliability and peace of mind. ### Importance of the Fixed Asset Ledger The Fixed Asset Ledger is a book for managing depreciable assets worth 100,000 yen or more. This book allows you to systematically record the acquisition date, depreciation method, useful life, and other basic items necessary for depreciation calculations, as well as the history of expenses. It plays an important role in accurately reflecting information in the "Depreciation Expense Calculation" section of the blue return settlement statement. ### Understand Cash Flow with the Cash Book The Cash Book is a book that records business cash transactions in chronological order. It records sales receipts and expense payments, matching the book with the actual cash balance. It is the fundamental basis for sole proprietors to clearly distinguish between personal and business matters and to perform accurate accounting. ### Reliable Supervision and Selection This bookkeeping is supervised by the National Tax Agency, selected by the National Federation of Blue Return Associations, and published and recommended by the Okura Financial Association. It's a standard simplified bookkeeping format that's easy to understand even for first-time blue return filers. This set is confidently recommended for those who think "accounting software is still too difficult" or "want to understand cash flow by hand," and for younger generations who want to learn the basics with paper books. B5 size Condition: Unused, but there are some minor scratches on the cover and slight wear on the corners due to aging. Please check the images. #BlueReturn #SimplifiedBookkeeping #FinalTaxReturn #FixedAssetLedger #CashBook #SoleProprietor #Freelance #Accounting #Bookkeeping #StandardSimplifiedBookkeeping #NationalTaxAgencySupervised #OkuraFinancialAssociation #Depreciation #SpecialDeduction #SimplifiedBookkeeping #BusinessOwner #SelfEmployed #Taxation #BlueReturnAssociation #Expenses