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2013年11月27日 (水)

数年にわたり支給される保険金及び修繕積立金の取扱い(所得税・質疑応答事例より)

国税庁サイトの質疑応答事例では実務上疑義が生じた事例について国税当局からの回答(情報)が出ていますが、その中で新たに追加掲載されたもののうち特に有用かと思われるものを紹介します。

今回は所得税から2つです。

1.数年間にわたり支払を受ける保険金(子供保険について)は雑所得とする。

生命保険契約で本人が保険料を負担し保険金受取人である保険金を一時金で取得した場合は一時所得とされています(所得税法施行令第183条第2項)。

ここでは、同様の形態の保険金をあらかじめ定められた期間に、連年、教育資金又は満期保険金という形で定額の給付金の支払が行われている子供保険の保険金の課税関係についてです。

毎年何年かに分けて受け取る場合、臨時・偶発的に生ずる所得というよりも継続的に生ずる所得と考えられるため、所得税法施行令第183条第1項に規定する個人年金保険等と同様に、雑所得として下記の計算をすることとしています。

教育資金又は満期保険金の額-これに対応する保険料の額=雑所得の金額

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2.賃貸の用に供するマンションの修繕積立金の取扱いについて、一定の要件を満たす場合には支払期日の属する年分の必要経費に算入できる。

上記の一定要件とは下記をいい、これらの全てを満たす場合には支払期日の年分の必要経費に算入できるとしています(要件についてはそのまま引用しています)。

1.区分所有者となった者は、管理組合に対して修繕積立金の支払義務を負うことになること

2.管理組合は、支払を受けた修繕積立金について、区分所有者への返還義務を有しないこと

3.修繕積立金は、将来の修繕等のためにのみ使用され、他へ流用されるものでないこと

4.修繕積立金の額は、長期修繕計画に基づき各区分所有者の共有持分に応じて、合理的な方法により算出されていること

 

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福井一准税理士事務所

 

(ふくい かずのり ぜいりしじむしょ)

 

所長 税理士 福井一准(現在 東京地方税理士会保土ヶ谷支部 副支部長)

 

業務のご案内

 

 

 

―――☆☆―――☆☆―――

 

 

 

 
 

初回相談 約30分無料(要予約・初回相談のみでも構いません)

 

今すぐご連絡を

 

メール

 

TEL 045-334-2793

 

FAX 045-334-2794

 

 

 

 

横浜市保土ヶ谷区星川1-4-10 ハイツリヴァースター308

 

相鉄線 星川駅 南出口徒歩3分

 

所在地図

 

 

 

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相続に強い税理士の相続税ブログセミナー

 

難しすぎない相続税のおはなし

 

 

 

はじめに~第40回までの基礎編は完結しました!

 

基礎編目次

 

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