noun
white return; simplified tax return
A type of Japanese income tax return that does not require double-entry bookkeeping; simpler than 青色申告 (blue return) but offers fewer deductions. Often used by small-scale sole proprietors.
See also: 青色申告
白色申告は青色申告より手続きが簡単ですが、控除が少なくなります。
The white return has simpler procedures than the blue return, but offers fewer deductions.
個人事業主の多くは白色申告を選択しています。
Many sole proprietors choose the white return.