A business operated by an individual rather than a corporation; a sole proprietorship or self-employed business.
彼は個人事業で翻訳の仕事をしている。
He works as a translator in a sole proprietorship (runs a personal business).
個人事業を始めるには開業届を税務署に出す必要がある。
To start a sole proprietorship you need to submit a business opening notification to the tax office.
個人事業と法人では税制や手続きが異なる。
Taxation and procedures differ between sole proprietorships and corporations.