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2025.03.28

拒绝向未完全退休的代表董事支付退休金

首先

向完全离开公司的董事长支付的金钱被认可为退休金,但是如果改变形式继续留在公司的话,退休金可能会被否认,所以需要特别的注意此项。

裁决摘要

在本案中,一家从事房地产租赁业务的纳税人在申报企业所得税汇算清缴时,将支付给原代表董事的退休工资计入可扣除费用,而原代表董事退休后成为无代表权的董事。结果,税务局认定上述款项不能在税前扣除,并对企业所得税进行了更正,并就此产生了争议。

原则上,如果支付给董事的退休工资金额不是过高,则可以作为税费扣除。此外,即使没有实际退休,但如果其职位或职责发生了巨大变化,例如职责分工发生变化后工资大幅减少,从而被视为“实际退休”,则退休工资也可作为可扣除费用(企业所得税基本说明9-2-32)。

(3)职位变更等之后的该董事(在该分掌变更等之后也被认为在该法人的经营上占有主要地位的人除外)的工资锐减(大致减少50%以上)。
https://www.nta.go.jp/law/tsutatsu/kihon/hojin/09/09_02_07.htm


不过,在有些情况下,因分职位改变而支付的款项不被视为退休费。在哪些情况下不被视为遣散费?

裁判所认定职位变更后在经营上仍占有主要地位

法庭认为,即使在高管人员的职责分工发生变化的情况下,例如全职董事变为非执行董事,而非担任关键管理职位,根据《公司税法》,将职责分工发生变化时支付给该高管人员的退休工资视为退休工资也是合理的。法院认为,根据《公司税法》,将职责分工发生变化时支付给该官员的退休工资视为退休工资是合理的。

法院随后指出,根据本案的事实,职责分工的变化使前代表作为官员的地位或其职责的性质发生了巨大变化,不存在“与退休实质上相似的情况”。因此,由于本案中的款项不能被视为遣散费,税务局认为税务局采取的纠正措施是适当的。

非完全退休时要注意

在本案中,前代表人在职位变更前后负责资金管理和会计业务,职位变更后也继续发挥着相同业务的中心作用。另外,职位变更后也作为专职处理,工资也在职位变更后没有变化。

如上所述,这次的事例可能是极端的事例,但是伴随着职位变更支付的金钱没有被认可为退休工资的事例有很多。伴随着职位变更支付退休工资的情况下,要注意实施。

不是职位变更而是完全离开公司(不是形式而是实际情况)时支付退职工资的情况下,不会产生这样的论点。从税务风险的观点来看,完全退休时支付退休工资是最好的。

注意社宅房租是不课税销售额

首先

从员工那里收取的房租,作为垫付金(消费税对象外)处理的情况和作为地租的负(非课税采购的负)处理的情况随处可见。

从职工处收取的社宅租金也属于免税销售

这个“住宅”也包含公司住宅和员工宿舍等。法人从不动产所有者作为员工用的公司住宅借公司住宅的情况下,法人向不动产所有者支付的房租作为非课税采购不属于进项税额扣除的对象。法人作为公司住宅转租给员工时,从员工那里收取的租金也作为住宅的房租免税,所以必须计入该法人的免税销售额。

除了法人从员工处作为公司房租的一部分接受金钱支付之外,每月从支付给员工的工资中扣除一定金额的情况也一样,全部都是免税销售额。例如,法人每月支付10万日元作为公司住宅的房租,从员工那里征收2万日元的情况下,10万日元是免税采购,2万日元是免税销售额。因为两者都是免税的,所以可能会被认为与消费税额无关,但实际上并不是这样。

课税销售比例受影响

对于从员工处收取的公司住宅房租,法人将其作为免税采购的负处理,可能会产生免税销售额的遗漏。具体来说,从员工那里收到公司住宅房租时,与法人向房地产所有者支付的“支付房租”的账目相抵,即“支付房租=免税采购”的减处理。其结果是,该部分的免税销售额被计入。

对于从员工处收取的公司住宅房租,即使不是作为“现存款/杂项收入(领取房租)”,而是作为“现存款/支付房租”来计入减少向房地产所有者支付房租的日记账,在消费税的计算上也必须计入免税销售额。

如果不计入免税销售额,则应纳税销售额比例会变高,可能会出现过大适用进项税额扣除等错误,因此需要注意。

另外,不是公司住宅的出租,而是作为工资支付给员工的住宅津贴是不课税的,对消费税的计算没有影响,所以请记住两者的组合。

实务上复杂的案例和应对策略

并且,在实际业务上,关于房租支付,法人和员工之间有另外的约定的情况,或者一次性借出多个公司住宅的情况等,会计处理会变得复杂。例如,在讨论用临时付款和经费结算处理公司住宅费用的方法时,需要充分确认是否与非课税销售额的处理一致,在帐户的区分上是否有错误。

特别是由于人事变动等原因,在短时间内反复出入的情况,以及海外赴任者暂时回国的公司住宅利用等情况容易变化的企业,经常需要正确的区分会计。在这种情况下,贯彻负责部门间的合作和定期的检查,避免错误和遗漏,这一点很重要。

养老院入所后的小规模宅地等的特例

首先

如果适用小规模宅地等特例,可以大幅减少容易受到高评价的自家土地的评价。在现代,进入养老院的老年人也在增加,所以有必要掌握适用关系。

基本上在进入养老院的时候也可以适用

小规模宅地等的特例是,在继承开始之前提供给被继承人等(包括生计一的亲属)居住用的宅地等为对象。

作为该宅地等,相当于因养老院的入所而无法供被继承人居住用之前被继承人居住的房屋(被继承人所有的东西等)的用地被利用的宅地等。因此,即使在进入养老院后被继承人死亡的情况下,在不供被继承人居住之前被继承人居住的住宅地等也是本特例的对象。

另一方面,重建自己家的情况

被继承人进入养老院的时候,家里老化,继续居住在家里的家人很有可能重建自己的家。有人担心,如果被继承人不住在重建后的家中,而是在进入养老院时死亡的话,由于该家在物理上与在进入养老院之前被继承人居住的房屋不同,所以不属于“用于被继承人居住的房屋”。

即使房屋在物理上不相同也适用对象

本特例以在继承开始之前提供给被继承人等居住用的宅地等为对象。说到底适用于被继承人用于居住的“宅地等”,但被继承人在进入养老院之前和之后居住的住宅在物理上不需要完全相同。本特例是考虑了被继承人死亡后的家族的居住持续性的结构。只是重建了自己的家,被认为不符合本特例的对象的制度宗旨。另外,在自家的重建中,即使在继承开始之前被继承人没有居住的情况下,被继承人也会视为与居住在该自家的人相同,承认适用本特例。

进入养老院后重建时的用地

从这样的观点出发,即使在进入养老院后重建了自己的家,在该重建后的自己家中没有被继承人居住,该自己家的用地也相当于“在继承开始之前用于被继承人等居住的宅地等”,可以认为是本特例的对象。

因此,在满足被继承人的配偶和一定条件的“在被继承人的家中同居的亲属”等通过继承等取得了该家的宅地等的情况下,符合“特定居住用宅地等”可以适用本特例。

关于手续和文件的准备

为了证明被继承人进入养老院的事实,准备入住合同和设施的收据等的情况很多。另外,作为证明重建住宅经过的资料,如果保管建筑承包合同书、设计图纸、建筑物的登记事项证明书等,在申报继承税时容易主张特例适用。另外,需要注意被继承人和继承人自身也有要求一定条件的情况。事先好好确认条件,准备好必要的文件吧。

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  • Russell Bedford
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