NEWS

NEWS

NEWS

2022.10.31

降低董事工资要谨慎

首先

由于物价上涨和日元贬值等外部环境的急剧变化,导致出现原企业计划中没有设想到的不好业绩的情况下,减少董事工资是被认可的吧。

物价暴涨和日元急剧贬值

2022年,俄罗斯开始入侵乌克兰之后,能源和食品等物价持续高涨。另外,日元急剧贬值也加速了这一趋势。

像这样受外部环境变化,·许多公司的业绩出现了财政年度开始时没有预料到的恶化,在这些企业中,出现了降低董事薪资的举措。

像新型冠状病毒爆发之初那样,是否被允许以一定的灵活性(弹性)降低董事工资呢。

董事工资的原则性处理

董事工资是 "支付期间为一个月以内的定期工资,并且在财政年度的每个支付期都是相同的金额(定期等额工资)",原则上只有满足这个条件,在法人税的计算上才可以作为费用支出。

一般的处理方法是,在财政年度开始后的两三个月内召开的股东大会决定该财政年度董事的工资,而在下一次股东大会之前不可以做任何改变。

如果董事工资在财政年度中做减额修改的话,那么在计算法人税时,该修改不会被认可为经费,除非该修改属于 "已营业绩恶化作为理由而修改"(即经营状况严重恶化或其他类似原因)。

例如,已一时的资金周转不灵或单纯的没有达到企业计划的预期目标等为由,不属于"因经营业绩恶化为由要修改"的范畴。

【符合根据业绩恶化为理由要进行修改的例子】

  1. 由于业绩恶化与股东的关系,从经营责任上不得不中减少董事工薪的状态在
  2. 与交易银行进行的还款时间表的协商中,不得不减少董事工薪的状态
  3. 业绩、财务状况及资金周转恶化,需要维持来自客户等利害关系者的信用,因此在经营状况的改善计划内,制定了董事工资金额的减额的状态

预计不会发生弹性操作

2年前的新型冠状病毒感染扩大之初,受新型冠状病毒影响,由于销售额减少,采取削减董事工资这一举措的企业很多,另外还有不知名的病毒的出现,所以国税厅也是允许企业这一灵活的操作。

但是,在这次物价高涨等情况下,伴随着销售额和普通利润大幅下降,也有企业这一时期决定减少董事工资。但目前,仅仅是物价高涨而导致的业绩恶化并不符合“因经营业绩恶化而修改的原因”。

如果一个公司由于目前因物价高涨等原因导致业绩恶化而考虑减少董事工资,那么很有必要仔细商讨一下。为了使削减董事工资被认为属于 "因经营业绩恶化而修改的原因",需要准备各种状况证明。

与免税企业的交易的重新审视

首先

重新考虑与免税企业的合同签约时,必须注意《反垄断法》和《分包法》。对违法行为还规定了处罚措施。

审查交易条件本身没有问题

2023年10月1日起实施发票制度所引发的与免税企业的交易条件审查问题上,一些从业者长期以来一直在思考,“委托与免税企业协商交易价格本身是否涉及《反垄断法》规定的问题?”。 在这方面,财务省和公平交易委员会于2022年1月19日发布了“关于免税企业及其对商业伙伴发票制度的对应Q&A。”

<免税事業者及びその取引先のインボイス制度への対応に関するQ&A>

根据这个Q&A,关于与作为供应商的免税经营者的交易,把发票制度的实施做为契机重新审查交易条件的事本身不会立即造成问题。

此外,如果免税企业经营者,在了解自己是可以申请纳税企业之后,还是选择继续作为免税企业,而且在协商中,双方同意的基础上设定交易价格,结果上即使交易价格因此而被降低,在反垄断法上也不会成为问题。 关键是双方是否都同意。

违反法令的情况下,征收罚款和公布企业名

另一方面,如果再协商只是形式上的,只根据采购方的经营者情况而设定显著低的价格,免税经营者对今后交易的影响因担心而不得不接受的话,作为优先地位的滥用,在反垄断法上会成为问题。

如果违反了法令,公司可能会被采取一些措施,如根据《反垄断法》征收附加税,或根据《分包法》公布企业的名称等。

具体来说,采购方单方面要求降价,如说“今后不支付相当于消费税的金额” 或说 “如果不是〇〇日元的话今后不能进行交易”等行为,成为问题的可能性很大。

如果遇到这种单方面强制降价的情况,可以联系公平交易委员会、中小企业厅等有关分包法的咨询台。

有一些过渡性措施,允许在实行发票制度后的前3年内相当进项税的8成,在随后3年内5成,可以作为进项税的扣除。 因此,根据《反垄断法》,按照过渡性措施分阶段降低交易价格,而不是一下子降低相当于消费税的金额,似乎是可取的。

在重新审视与免税经营者的交易条件时,一定要注意确保不违反《反垄断法》、《分包法》等法令。

在没有经营者连带保证的情况下的融资方法

首先

在上一期介绍的经营者作为保证人指南中,明确规定了在没有经营者作为连带保证人的情况下获得贷款的条件。

没有连带保证人的情况下获得贷款的3个条件

在向中小企业贷款时,银行通常要求经营者成为连带保证人,但这样做的弊端是,会使继承人更难出现。 这是因为许多人不喜欢在作为继承人接管企业后自己成为连带保证人。

如果没有继承人出现,当目前的管理层进入高龄而无法工作时,公司将不得不倒闭。 出于这个原因,经营者保证人指南中明示以下3个条件,满足这些条件,经营者不必成为连带保证人。

  1. 明确分离企业与经营者的关系
  2. 企业业绩和财务状况良好,不存在对银行还款的担忧
  3. 能够准确掌握企业财务信息,向银行披露适当的信息,以确保经营的透明度

1. 明确分离企业与经营者的关系

银行要求经营者成为连带保证人的理由之一是,为了防止道德风险。企业从银行获得贷款后,如果将企业的资产转移到经营者个人手中,即使企业无法偿还银行,经营者也可以积累个人财富。

经营者保证人指南要求建立一个体制,确保企业和经营者之间的资产和资金交换不超过社会可接受的适当范围,作为经营者不必成为连带保证人的必要条件。 具体来说,企业不得向经营者个人借款,经营者个人的私人餐饮费、旅费交通费等费用不得计入公司的费用。

2. 企业业绩和财务内容良好,不存在对银行还款的担忧

银行要求经营者成为连带保证人的理由之一是,通过经营者个人的资产来弥补企业的薄弱信用。

为了让银行经营者不做连带保证人的情况下提供贷款,公司必须有足够的信用。

3. 能够准确掌握企业财务信息,向银行披露适当的信息,以确保经营的透明度

中小企业的财务报表往往被认为信用度低。 一些想要获得贷款的企业试图通过美化其财务报表来从银行获得贷款。经营者保证人指南要求,提交给银行的财务报表等必须证明是正确的,并确保经营透明度,以使经营者不用做连带保证人。

具体来说,不仅要提交BS和PL,还要提交账户明细表,除了每年一次的主要账户的年度报告外,还要通过试算表、资金周转表等方式定期向银行报告。

如果公司目前符合这三个条件,可以与银行协商,立即取消经营者保证。 估计银行本身不会建议公司取消经营者保证,所以企业自身应该积极去进行交涉。

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  • Russell Bedford
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