Photo "I eat bean sprouts every day and refrain from going to the hair dressing shop."
Reduced income with the new corona "I eat bean sprouts every day and refrain from going to the hair dressing shop"
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However, the income of part-time workers and sole proprietors disappeared due to the corona sickness.
Currently, a state of emergency has been declared in four prefectures including Tokyo.This is the third time, but there are also requests for leave so far ... → Continue reading
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Small-scale management with only one business owner, only family members, or a small number of employees is common, but there are no restrictions and it is not impossible to run a large-scale business entity.employmentThose who have beenOffice workerIs not a sole proprietor, but a non-employed contract (business contract), a contractor who makes a delivery, an agency, etc.Contract,DelegationThose who are subordinate to the business of others are classified as sole proprietors because they are independent businesses.
In the Consumption Tax Act Basic Circular 1-1-1,business personIs defined as a person who conducts business independently in his / her own calculation.,Consumption tax lawArticle 2, Paragraph 1, Item 3 defines a sole proprietorship as an individual who conducts business.The expression is used as a sole proprietor rather than a sole proprietor.
As a customary way of sayingSelf-employed personAlso called. Most self-employedIncorporationWhile it is customary to call it that way, sole proprietors are limited to doing business from an individual standpoint (without becoming a corporation)..
Occupation is sole proprietorship
If you do business as an individual, you become a sole proprietor.Side jobBut he is a sole proprietor.For example, if you start a business that sells a product purchased for 100 yen each for 200 yen, and if you do business continuously and repeatedly, you will become a sole proprietor.Also,BlogAtaffiliateincome,Auction siteIf you have income from using such things, you will become a sole proprietor.Business incomeIf you fall under the above, you need to submit a business start notification form for the sole proprietorship., The sole proprietor of the side businessOther incomeCorresponds to, Not covered by the business start notification form.As you can see, the hurdles for becoming a sole proprietor are quite low.
Also, in general, sole proprietorsLtd.It is very often used for occupational spoofing because it is sometimes mistaken for the owner of the company. If the profession of an acquaintance or dating partner is self-employed, it is necessary to confirm what kind of work it is. Also, in the case of annual income, it is necessary to confirm whether it is annual sales (sales) or income (profit, taxable income) (in the case of low profit and high sales or industries with poor profit margins, it is actually a sole proprietor Incoming profits are often extremely small compared to sales). In addition, it should be notedtalentEtc.entertainerIs "individualThe officeHowever, it is often a company organization while calling it an individual... In this case, it is not a sole proprietor but a corporate owner.
Differences between sole proprietors and corporate owners
Many people confuse the sole proprietorship with the president of a joint-stock company, but this is not a mistake. Since the sole proprietor has not established a company, it is originally a companyThe presidentAlthough it is not, the title may be called the president (it is illegal to call it the representative director)... The president (corporate manager) of a company is not a sole proprietor, but is usually called the president, a company officer, or a company manager.
- Unlike corporate owners, there is no salary for sole proprietors. Net business profit is the sole proprietor's share (compensation).
- Under Japanese tax law, sole proprietorsMay 12The income and expenditure settlement is summarized with the settlement date as the settlement date, and the following yearMay 3untilincome tax OfFinal returnBy the end of March of the same yearconsumption taxMake a final tax return (limited to taxable businesses).
In the case of a sole proprietor who is not a side business and does not receive a salary.
- Medical insurance-of your place of residenceNational Health InsuranceBecome a member of. People who run similar businesses gatherNational Health Insurance SocietyYou can also subscribe to.
- National pension --Become the first insured person (if you are between 1 and 20 years old).
- Workers' compensation insurance --Special subscription is permitted depending on the type of business.
- employment insurance --I can't join.
Sole proprietorLtd.,Partnership company,A limited company,Joint stock companyTo establish a businessCorporationTo become.The actual situation is the same as that of a sole proprietorship, but in addition to separating the business from personal assets / households, the external image and credibility, "Co., Ltd."DirectorIt may be incorporated to obtain a title such as ".
It is often incorporated in search of tax benefits.個人事業主の利益にはFor the benefit of sole proprietorsincome taxIs imposed, whereas corporationsCorporate taxIs imposed.Income tax is calculated by excess progressive tax, so the more profit you make, the more tax you will be deducted, while the corporate tax rate is almost constant, so if your income exceeds a certain level, the corporation will have an advantage.Corporate maintenance costs (registration·tax·(I.e.However, if you have income that greatly exceeds the level at which corporate tax is advantageous, you can still enjoy the benefits of paying maintenance costs.
Example of sole proprietorship in Japan
For example,BankingThere are some businesses that are not allowed unless you are a corporation, but you can do any business unless there are legal restrictions.主なものとしては以下がある（もちろん、個人事業主ではなく被雇用者としてその業についている者もいるが、各種The main ones are as follows (of course, there are some who are engaged in the business as employees instead of sole proprietors, but variousProfession,DoctorIn the case of athletes and entertainers, they are not called sole proprietors, but are usually called by their profession).
The sole proprietor is a company owner or a salaryman among those who work.Civil servantButPart-time jobIt is said that there is a huge difference in occupation and annual income because it is a person who is not.一般的に、個人事業主にはGenerally for sole proprietorsEmployee WelfareIs not prepared,Final returnWork and with business partnersscam,LawsuitIt is a very risky way of working because one person also has the risk of.However, since all profits belong to oneself, it is also a way of working with a large return when successful.
Incidentally,Grand Sumo OfWrestler TheJapan Sumo AssociationA member of the Japan Sumo Association (Japan Sumo Association)Articles of IncorporationArticle 49), rather in terms of welfare, etc.WorkerIt is close to and does not correspond to a sole proprietor.
- VariousConstruction industry-Single master-建築 家・ Paint shop
- VariousManufacturing industry-Artists-Designer
- Various distribution industriesretailWorkRestaurant business(Store owner) ・Service industry-Inn business
- VariousTransportation industry-Private taxi
- VariousFinancial industry
- hospital-ClinicTo openpractitioner(One-person doctor medical corporationExcept)
- PractitionerManageNari-A cousin-Anma Massage Shiatsu-Judo reduction teacher
- animal HospitalManageVeterinarian
- Drug store-Dispensing pharmacyManagepharmacist(Store owner)
- Barber shopManageBarber(Store owner)
- Beauty salonManageHairdresser
- Writing businessRelationship
- News reportRelationship
- Professional sportsRelationship
- professionalShogi player-Go playerWait
- fortune teller
- Others (mainly dedicated to a specific company, but do not have an employment contract and for a full commissionBusiness income,Other incomeWhat is classified as)
Name-only business owner
The name-only business owner is the company sideDelegationAgreement,ContractA worker who is treated as a sole proprietor who works at his / her own discretion, but whose work location, time, work procedure, etc. are actually managed by the company.
Labor Standards Act,Minimum wage lawIt is said that it is out of the scope ofIndustrial accidentApplication of various insurance, regulation of long working hours, etc.overtimePayment of charges, etc.WorkerYou cannot receive legal protection as.
- ^ What is a sole proprietor?Sumobiba! (Yayoi, dated October 2018, 10)
- ^ Section 1 Tax obligations of sole proprietors | National Tax Agency
- ^ Differences in definition of sole proprietorship and self-employedBiZPARK
- ^ [Procedure name] Procedures for notification of opening and closing of private business | National Tax Agency
- ^ No.1500 Miscellaneous Income (National Tax Agency)
- ^ Introducing the talents who set up private offices and their merits at once!ModelNAVI (delivered on May 2016, 5)
- ^ Is there a rule for the title (position) of the business card of the sole proprietor?Entree STYLE MAGAZINE (delivered on November 2018, 11)
"CoronaOut ofコ ロ ナ"Is"New coronavirus',MisfortuneIs a word that means "disaster" or "disaster" or "unfortunate event"Then, it is a compound word that is put after various nouns(Other examples: water damage, war damage, etc.).
New Word Award 2020 selected by Daijisen
Served as a special selection committee member regarding the reasons for selectionMeiji UniversityMakirō Tanaka, a professor of the Faculty of International Japanese Studies, said, "It is a word that expresses the current situation in the world, and it is an important word for sharing the desire to overcome this, find a new lifestyle, and manage to survive. I made it the runner-up with support for that feeling. "
- ^ In the online transmission by the administration,
- Ministry of Health, Labor and Welfare“About appropriate medical institution consultation (how to get good medical care) based on new coronavirus measures”(Viewed August 2020.8.31, XNUMX)
- Ministry of Health, Labor and Welfare "ear of the heart" "New coronavirus infectious disease measures (heart care), advice from experts"Tomoki Takano (Director, Kanda East Clinic) “The corona fatness of self-restraining, and the resumption of fun other than food little by little”(Viewed August 2020.8.31, XNUMX)
- Tokyo (Life and Culture Bureau)"What are the hints for activities in Corona?" CoderDojo ", a programming dojo for children"(Viewed August 2020.8.31, XNUMX)
- Osaka Prefecture (Commerce and Industry Labor Department Commerce and Labor General Affairs Division Economic Research Group)"Results of "Fact-finding Survey of Prefectural Companies Regarding New Coronavirus Infections"" (2020.8.31)(Viewed August 2020.8.31, XNUMX)
- Kyoto (prefectural library)"You can read this kind of article, No.15, "Now on the Coronation in Magazine"" (2020.8.19)(Viewed August 2020.8.31, XNUMX)
- Nara Prefecture (Disaster Prevention Office)"Let's think about evacuation at the time of a disaster because of the coronal disaster now."(Viewed August 2020.8.31, XNUMX)
- Hyogo Prefecture (Planning Citizen's Department, Citizen's Life Bureau, Citizen's Life Division)"Support for disaster volunteers in the corona disaster" Donation of face shield from Hyogo Technical High School (2020.7.16)(Viewed August 2020.8.31, XNUMX)
- Mie Prefecture (Governor Hidetaka Suzuki's blog “Wonderful! Mie”)``19th Mie Prefecture Culture Award'' (2020.8.24)(Viewed August 2020.8.31, XNUMX)
- 31st Kii Peninsula Governor's ConferenceConference material “[Mie Prefecture] Three Prefectures of Tourism in the Kii Peninsula Aiming for Revival from Corona Erosion” (2020.7.9)(Viewed August 2020.8.31, XNUMX)
- Sendai city(Mayor of SendaiKazuko Gun）"Mayor's message about new coronavirus infections Energize the local shopping district with a great gift certificate" (August 2020.8.26, XNUMX)(Viewed August 2020.8.31, XNUMX)
- ^ In newspaper reports,National newspaperAppeared on all 5 papers.
- Asahi Shimbun"Tensei Human Language" (2020.4.20)
- Mainichi Newspapers"Decarbonized society" (2020.4.20)
- Sankei Shimbun"Sunday course declining birthrate and aging era" (2020.4.19)
- Yomiuri Shimbun"Interlude" (2020.4.17)
- Nikkei Shimbun "Editorial" (2020.8.10)(Viewed August 2020.8.31, XNUMX)
- Chunichi Shimbun"Responding to Corona Sickness 93.6% Intention to Continue Business Prefectural Enterprise" (August 2020.8.29, XNUMX)(Viewed August 2020.8.31, XNUMX)
- Tokyo Newspaper"Abe's long-term administration, increased number of non-regular coronas hit directly, unemployed one after another" (2020.8.29)(Viewed August 2020.8.31, XNUMX)
- Hokuriku Chunichi Newspaper[Ishikawa] The Hokuriku musician will support you. Coronal Evil "Everyone desperately eats" (2020.8.24)(Viewed August 2020.8.31, XNUMX)
- Hokkaido Shimbun"Niseko's Kiseki Part 3 In the Corona Sorrow" (2020.5.18-20)(Viewed August 2020.8.31, XNUMX)
- West Japan NewspaperSeries "Living in Corona Evil" (2020.5/14-7/8)(Viewed August 2020.8.31, XNUMX)
- Kahoku Shimpo"Corona's School Excursion / At a Turning Point to Reconsider the Earthquake" (2020.8.28)(Viewed August 2020.8.31, XNUMX)
- Chinese newspaperデ ジ タ ル"Chugoku region, unusually long summer rains and hot summers caused disasters, soaring vegetables/corona erosion caused disappearance of waterfront" (2020.8.30)(Viewed August 2020.8.31, XNUMX)
- Shizuoka ShimbunSBS"Shizuoka Prefecture Sake Brewery Again in Predicament Corona Stagnation, Commercial Stagnation, Searching for a Breakthrough" (2020.8.21)(Viewed August 2020.8.31, XNUMX)
- Niigata Daily"Online exchange with former international students Report on life in Corona" (August 2020.8.29, XNUMX)(Viewed August 2020.8.31, XNUMX)
- Shinano Mainichi ShimbunBelief web"Editorial: Ingenuity to expand opportunities for face-to-face meetings with the University of Corona" (2020.8.24)(Viewed August 2020.8.31, XNUMX)
- Kyoto Shimbun"I can't waste my daytime" Corona Izakaya is open for lunch Business is overheated in the office district, and some stores are withdrawing "(2020.8.4)(Viewed August 2020.8.31, XNUMX)
- Kobe newspaperNEXT"A pastry shop that decided to close its business due to corona virus"(Viewed August 2020.8.31, XNUMX)
- Sanyo newspaper digitalSan desi"Severe heat hits, tourist spots are quiet ... Corona sickness, summer total settlement with exceptional results" (2020.8.30)(Viewed August 2020.8.31, XNUMX)
- Akita Kaishin ShimpoElectronic version"Impact of Corona: The Predicament of Hotels in the Prefecture" (2020.6.11-13)(Viewed August 2020.8.31, XNUMX)
- Tooku NippoWeb Touhou"Is it okay to store corona evacuation masks and disinfectants?" (August 2020.8.31, XNUMX)(Viewed August 2020.8.31, XNUMX)
- ^ Takishima, 2020, ll.1-2.
- ^ Takishima, 2020, l.2.
- ^ Takishima, 2020, l.1.
- ^ Takishima, 2020, ll.24-25.
- ^ Takishima, 2020, ll2-4.
- ^ "This year's new word award selected by the Japanese dictionary" Daijisen "is decided to be [Three Cs]! The runner-up is [Corona" (Press Release), Shogakukan, (July 2020, 12) 2020th of February 12Browse.
- Masako Takishima "Words related to "New Coronavirus" -How to use "Corona-Bad"-NHK Broadcasting Culture Research Institute, July 2020, 7 (viewed September 1, 2020)
- New Coronavirus Infection (2019)
- SARS coronavirus 2
- Pandemic of New Coronavirus Infection (2019-)
- 2019 Coronavirus Infection Outbreak Status by Country/Region
- Socio-economic impact of 2019 coronavirus infection
- The outbreak situation of 2019 coronavirus infectious disease in Japan
- Socio-economic impact of 2019 coronavirus infections in Japan
- Japanese government's response to the 2019 coronavirus epidemic
- List of pages that include "Bad" in the title