推計申告 vs 帳簿申告 経費率計算機 — 税負担比較
標準経費率（推計）と実際経費（帳簿）のどちらが課税所得を低くするか比較します。
Estimated vs Bookkeeping Expense Comparison
Compare taxable income under estimated (standard) expense ratio vs actual bookkeeping.
e.g. Restaurant ~85%, Freelancer ~60%
* Lower taxable income means less tax. Actual tax calculation requires additional steps.