役員給与の損金不算入について
平成18年度の税制改正において、 一定の条件を満たすオーナー社長の報酬については、その給与所得控除相当分が損金不算入となりました。
【改正の背景及び当改正が与える影響】
これまでは個人事業主が法人成りすることによって、役員報酬については法人で損金算入がなされる一方、 個人の方でも給与所得控除が適用されるため、法人と個人の双方でいわゆる経費を二重控除する節税対策が可能でした。
【個人】
|
収 入 |
経 費 |
|
所 得
|
【法人】
|
収 入 |
経 費 |
|
給与所得控除 |
|
|
所 得 |
→ 節税!
しかし、 平成18年5月施行の新会社法によって、最低資本金制度が撤廃され (これまでは有限会社300万円、株式会社にあたっては1,000万円が必要でした)、 誰でも容易に会社を設立することが可能となりました。
この結果、 個人事業主の多くが節税目的で会社を設立することが予想されるため、それを抑制するために、 このような措置が講じられたと考えられます。
なお、 給与所得控除額は以下の通りです。
|
収入額 |
給与所得控除額 |
|
180万円以下 |
収入金額 × 40% ※65万円に満たない場合は65万円 |
|
180万円超 360万円以下 |
収入金額 × 30% + 18万円 |
|
360万円超 660万円以下 |
収入金額 × 20% + 54万円 |
|
660万円超 1,000万円以下 |
収入金額 × 10% + 120万円 |
|
1,000万円超 |
収入金額 × 5% + 170万円 |
今改正は、 この給与所得控除に焦点があてられ、一定の要件を満たすオーナー社長に支払った報酬については、 その給与所得相当分が損金不算入とされました。
例えば、 オーナー会社の社長が1,000万円の報酬を受け取る場合は、
1,000万円 × 10% + 120万円 = 220万円
が法人税を計算する際に加算(損金不算入) され
法人税及び地方税を合わせて、 約88万円の増税となります。
(実行税率40%として計算)
(注)ただ、この損金不算入相当額は、 法人で課税されるものですので、個人では依然として給与所得控除は適用されます。
【適用要件】
適用要件は
同族会社の業務を主宰する役員(一般的には社長ですね) 及びその同族関係者等が、
・発行済株式の90%以上を保有し、
かつ
・常務に従事する役員の過半数を占める場合
と規定されています。
また、 ここでいう同族関係者等とは
① 業務主宰役員の親族
② 業務主宰役員と事実上婚姻関係と同等の事情にある者
③ 業務主宰役員の使用人
④ 業務主宰役員から受ける金銭等によって生計を維持している者
⑤ 業務主宰役員及び上記①~④の者が同族会社を支配している(持株割合90%以上)場合における当該会社
と規定されていますが、 一般的には①の親族の場合がほとんどといえるでしょう。
したがって、
社長とその親族で株式の90%以上を保有
かつ
社長とその親族で常務に従事する役員の過半数を占める
場合には、 社長に支払った報酬のうち給与所得控除額相当分が、法人税の計算上、損金不算入となります。
(注)
・業務主宰役員とは一人に限定され、 その法人が実際に最も多く給与を支払っている方となります。したがって、社長より専務の方が給与が高い場合には、 専務が業務主宰役員となります(税務弘報2006.5月号より一部抜粋)。
・常務に従事する役員とは、 肩書きがあっても実質的に経営に従事していない名目上の役員は除外され、他方、 役員の肩書きがなくても実質的に経営に従事している場合には役員に該当します。
【適用除外】
次に該当する場合には、上記の規定に関わらず、 本制度の適用はありません。
直前3事業年度の平均基準所得金額が
① 800万円以下である場合
② 800万円超3,000万円以下であり、かつ、 基準所得金額に占める業務主宰役員の給与額の割合が50%以下である場合
ここでいう基準所得とは、 基本的には
法人の課税所得金額 + 業務主宰役員の給与額
となります。
(注)この他、 欠損金や繰越欠損金がある場合には一定の金額を差し引きます。
例えば、
法人の課税所得金額: 300万円
社長の役員報酬: 800万円
のケースでは、 基準所得金額は
300万円 + 800万円 = 1,100万円 となります。
そして、 この基準所得金額の直前3事業年度の平均額が
800万円以下
又は
800万円超3,000万円以下
かつ
業務主宰役員の給与額/ 基準所得金額 ≦50%
の場合には役員給与の損金不参入は適用除外になるという訳です。
【適用時期】
平成18年4月以降に開始する事業年度からの適用となります。
また持ち株数や役員の割合については期末時点の現況によって判定します。
【対応策】
① 株式を第三者に譲渡又は贈与する
株式を第三者に譲渡又は贈与して、 業務主宰役員及び同族関係者の持ち株比率を90%未満に引き下げる方法です。
この際、所得税(譲渡所得) や贈与税等の確定申告が必要になってくるのは勿論のこと、適正な譲渡価格でなければ税務上問題が生じます。
また株を第三者に放出することによって、組織上の問題が生じないかを事前に検討することが不可欠といえます。
② 役員の数を増やす
信頼のできる従業員等を役員に登用することによって、 業務主宰役員及び同族関係者の役員に占める割合を2分の1以下に引き下げる方法です。
ただし、 登用した者がこれまでと変わらず従業員としての業務に従事している、すなわち名目上の役員である場合には、 役員の数には含められないことになります。また外部から登用したとしても、それが「常務に従事」に該当しない場合にも、 役員の数には含められません。
加えて、 株式を譲渡する場合と同様、組織の運営上デメリットが生じないかを議論する必要があるといえるでしょう。
【おわりに】
おそらくほとんどの中小企業が、当改正によって増税の余波を受けることになるでしょう。
我々税理士も、 税理士会等を通じて、「当改正に反対する旨の意見書」を数多く出してきましたが、その甲斐も無く、3月27日に国会の法案を通過してしまいました。
今後、当改正については、 様々な議論が展開されることが予想されますので、その情報を精査した後、あらためて御報告を差し上げたいと思っております。


コメント
はじめまして。gutsと申します。
役員給与の損金算入に関する検索をしていてこちらのブログを拝見いたしました。とても丁寧に分かりやすく説明されて感激しました!! 失礼かと思いましたが質問がありコメントをさせていただきました。お許し下さい。損金不算入の適用条件の(注)に常勤に従事する役員とは・・とあり「役員の肩書きがなくても実質的に経営に従事している場合には役員に該当るす」とありますが、具体的にはどういう人になりますか?会社の常務や専務、会長などは該当しますか?他にも宜しければたとえて教えていただけますでしょうか?それから同じく適用要件での③や④は一般的には社員のことでしょうか?
財務省の方にきいても教えていただけなかったので質問をさせていただきました。ご迷惑をお掛けしますがどうぞ宜しくお願い致します。
投稿: guts | 2006年09月07日 11:27
guts様
コメントありがとうございます。
ご質問の件について、下記のように回答いたします。
1.実質的に経営に従事している者
会社法上の役員(取締役※)でなくとも、会社の経営、すなわち重要な意思決定に常時参加している方を指します。
具体的には、販売や仕入の計画・設備投資・人事・資金調達等の決定権を実質的に持っている場合には、経営に参画しているものとして、役員に該当するものと考えられます。
常務や専務は通常取締役ですので、常務に従事する役員に該当します。
会長が取締役から外れた場合でも、上記のような決定権を持っている場合には、常務に従事する役員に該当します。
この他にも相談役や顧問という肩書きであっても、普段から継続的に経営に参画している場合は、常務に従事する役員に該当します。
※取締役の他、会社法上の役員として会計参与と監査役があげられますが、職務上、「常務に従事する役員」には該当しません。
2.業務主宰役員の使用人
業務主宰役員個人の使用人であって、会社の従業員を指すものではありません。
例えば、業務主宰役員が個人事業を営んでいる場合の使用人等が該当するものと思われます。
3.業務主宰役員から受ける金銭等によって生計を維持している者
こちらも2と同様、業務主宰役員個人に関わるものであり、会社の従業員を指すものではありません。
一般的に「生計を維持」というと扶養親族が思い浮かべられると思うのですが、親族については既に①で謳われていますので、この場合は、非常に稀な人間関係を指すものと考えられます(笑)
以上、拙い説明ですが、ご理解いただければ幸いです。
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[b] Albums [/b]
B.I.G. & Frank Sinatra
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[b]Categories[/b]
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投稿: GamGoramarory | 2009年03月15日 00:07
Добрый пастух не о себе печется, о скотине.
投稿: OwnerseQuerce | 2009年03月15日 08:32
Hi!
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Thank you...
Very-very much.
I'm so need this program for promote my online projects!!! This software is the best thing for online promo and mass posting, you know...
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P.S. Google cant help me((((
投稿: XRumerMonstroZ | 2009年03月15日 09:26
Смерть за подьячим пришла, а подьячий со смерти же за труды просит.
投稿: Easedyanaesia | 2009年03月15日 11:37
голубки, за столом ясный сокол (сон девки).
投稿: ADEVETHEFDERB | 2009年03月15日 15:35
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投稿: arcadegamesonline | 2009年03月15日 17:32
Дай боли волю, полежав, да умрешь. Дай боли волю, уморит.
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над королями, над королевичами; не дал ты мне воли ни в лесе, ни в поле,
投稿: accenNace | 2009年03月16日 06:02
Старик у ворот тепло уволок (мороз).
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投稿: elizastewart | 2009年03月16日 10:16
не наполняет и цветов не умаляет (то же).
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Не грози боярин холопу хлебом, а холоп боярину бегом.
投稿: Myclekerkeync | 2009年03月17日 10:30