NEWS

NEWS

NEWS

2025.02.27

从令和7年开始提高所得税的基础扣除

首先

在最近的众议院选举中成为热门话题的103万日元关卡问题,在令和7年度税制修改大纲中有了明显方向。

基础扣除的提高从令和7年开始

关于基础扣除额,已决定将总收入在2,350万日元或以下的个人的扣除额增加10万日元。修改后的基础扣除额如下表所示。

本人合计所得金额 基础扣除额
2350万日元以下 58万日元
2350万日元超2400万日元以下 48万日元
2400万日元超2450万日元以下 32万日元
2450万日元超2500万日元以下 16万日元

适用于令和7年以后的所得税。工资和公共养老金的源泉扣缴适用于令和8年1月1日以后支付的工资和公共养老金。

这意味着,令和7年的每月的工资是很难实际感受到减税,到年末调整时才可以享受减税的优惠。

此外,工资所得扣除的最低保证金额将从55万日元提高到65万日元。不过,这只是针对低于一定收入水平的人群,并非所有人都能享受到。预扣实务上也适用于令和8年1月1日以后支付的工资等。

新设特定亲属特别扣除(暂称)

如果居民有年龄在19至23岁之间的亲属居住在同一家庭,且该亲属不属于可扣除的受扶养人,则将新设立特定亲属特别扣除(暂称),从居民相关年度的总收入中扣除一定数额。

亲属等的合计收入金额 扣除额
58万日元超85万日元以下 63万日元
85万日元超90万日元以下 61万日元
90万日元超95万日元以下 51万日元
95万日元超100万日元以下 41万日元
100万日元超105万日元以下 31万日元
105万日元超110万日元以下 21万日元
110万日元超115万日元以下 11万日元
115万日元超120万日元以下 6万日元
120万日元超123万日元以下 3万日元

与基础扣除的提高一样,适用于令和7年以后的所得税,但每月的工资基础受到影响的是令和8年1月以后。

到目前为止,年龄在19至23岁之间、合计收入金额在103万日元以下的抚养亲属,可作为特定抚养亲属享受63万日元的扣除。但是,如果合计收入金额超过103万日元,连1日元的扣除也无权享受,因此将实施补充这一点的修改。

总结

在今后的税制改革中,根据修正案和省令等内容的不同,适用时期和手续的推进方法可能会发生变化,基础扣除和工资收入扣除的变更会影响员工的所得税额和年末调整的事务工作。

另外,像特定亲属特别扣除(暂称)这样新创立的扣除制度,通过正确理解相关要求,可以减轻员工及其亲属的税负。请注意,有可能需要确认生计是否相同的亲属的收入。

入社契约金的处理

首先

通常情况下,公司会以入社契约金(入社祝贺金)来吸引最优秀的人才,尤其是在竞争激烈的行业或人员短缺的岗位。

这对求职者有很大的吸引力,也是公司招聘活动成功的一个重要因素,但为了管理税务风险和遵守法律,公司应注意以下几点。

所得税法上的处理

入职前一并支付的入职合同金是针对约定入职的点支付的,符合所得税法第204条第1项第7号规定的“按照提供劳务的形式一次性取得的合同金”。并且,不属于该法第28条第1项的工资等。

因此,结果是不属于工资。另外,虽然是临时支付的,但不属于临时收入,所得税法上认为属于杂收入。因此,根据情况,收到入社契约金的人可能有义务申报最终所得税。

另外,支付入社契约金的公司方也必须意识到这不属于工资范畴,有可能会将入社契约金包含在工资收入的预扣票中,所以要注意。

另外,入社契约金作为免税的一个例外情况下是要满足某些条件,如搬迁费用。例如,如果支付的款项是用于获得履行工作所需的资格或与搬迁有关的搬家费,则税务处理方法不同,该款项可能免税。

消费税法上的处理

消费税法上,从他人处获得的服务,如果不是以工资或该法定义的其他报酬为回报,则构成课税采购,如果该他人作为企业提供此类服务,则构成课税交易。

但是,在发票制度下,如果企业进行的课税采购如果没有发票的保存,原则上不能适用进项税额扣除。

此外,由于发票只能由开具发票的企业开具,因此向非开具发票企业的个人支付入职合同的款项不满足进项税额扣除的适用要件。

在发票制度开始实施之前,对于支付报酬额的合计额不到3万日元的情况和支付报酬额的合计额在3万日元以上的情况下没有收到发票的情况,有不得已的理由时只保存记载了一定事项的账簿,允许适用进项税额扣除。

发票制度开始后的处理和过渡措施

但是发票制度不存在这样的规定。因此,入职前一次性支付的入职合同金原则上不属于进项税额扣除的对象。

但是,由于采取了过渡性措施,在令和8年9月30日之前进行的入社合同金的支付,可能会对一部分进行扣除。

经营租赁继续作为租赁处理

首先

新租赁会计准则将适用于令和7年4月1日以后开始的财政年度,并将从令和9年4月1日起强制执行。税收将如何受到新租赁会计准则的影响?本节概述了新租赁会计准则及其对实务的影响,包括中小型企业与上市公司之间的差异。

新租赁会计准则概述

根据新的租赁会计标准,承租人通过在资产负债表中确认使用权资产和租赁负债来对所有租赁进行核算。此外,承租人确认使用权资产的折旧,并使用原则利息法将租赁负债的利息部分分配到每个期间。这种处理方法可能会导致传统经营租赁的资产和负债得到确认,从而改变资产负债表的构成。

【会计处理示例】
(租赁时)
使用权资产XXX/租赁负债XXX
(支付租赁费时)
租赁负债XXX/现金存款XXX
支付利息XXX
折旧费XXX/累计折旧XXX


自新租赁会计准则发布以来,人们关注的焦点是根据该准则对租赁进行税务处理的问题。特别是,由于不再允许对经营租赁进行会计处理,人们对经营租赁的会计处理是否与所得税的会计处理保持一致产生了兴趣。

令和7年度税制改正大纲

令和7年度税制修改大纲中,经营租赁的承租人在企业税务方面将被视为租赁交易,这与目前的情况相同。因此,承租人在企业税务方面的处理方式将是在每个期间将计入租金的金额作为可扣除费用。这一政策可能会增加会计和税务处理之间的差异,将来可能需要对纳税申报进行调整。

法人税法上的处理

在法人税法上,课税所得的计算原则是按照“公认的会计原则”。但是,损益净额仅限于“确定的负债部分金额”。

因此,因此,即使根据新的租赁会计准则,使用权资产的折旧费用和租赁负债的利息支出被确认为支出,也不能直接计入损益。这样修改后需要调整申报。

中小企业与上市公司的区别

中小型企业不受新租赁会计准则的约束,因此可以继续将经营租赁作为经营租赁进行会计和税务处理。

另一方面,上市公司和经审计师审计的公司必须为新准则的应用做好准备。具体而言,必须尽早采取措施,如修改会计制度,制定确认使用权资产和租赁负债的内部准则。

新租赁会计准则将显著改变承租人的会计处理方式,但法人税法上的损益计算范围有限制。从令和7年度税制修改大纲的内容来看,会计和税务产生差异的可能性也很高,所以适当的申报调整是不可缺少的。

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