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💴 | [Inheritance tax measures] What is the reason why the incorporation of a business is a high return?How much risk is there?


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[Inheritance tax measures] What is the reason why the incorporation of a business is a high return?How much risk is there?

 
If you write the contents roughly
While there are advantages to incorporating a business, the disadvantages cannot be ignored.
 

What is inheritance tax? First, I will explain the basics of inheritance tax.Inheritance tax is the receipt of the property (inheritance property) of a deceased individual ... → Continue reading

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Incorporation

IncorporationWhat is (hojinari)?Sole proprietorshipWill go through the procedureLtd.,A limited companySuch asCorporationIs to replace.

By becoming a corporation, you may be able to make more profits than running a business as a sole proprietor.

Taxes and insurance premiums

For the income of sole proprietorsincome taxEtc. are imposed, but for corporationsCorporate taxEtc. are imposed.Income tax is calculated by excess progressive tax, so the higher the income, the higher the tax rate.In the case of an ordinary corporation with a capital of 1 million yen or less, the corporate tax is an excess progressive tax on the portion of 800 million yen or less and the portion of more than that.For individualsincome tax-Resident tax-Individual business tax, In the case of a corporationCorporate tax-Corporate resident tax-Corporate business tax-Local corporation tax-Special corporate business taxThe calculation is complicated, but the maximum tax rate is lower for corporations, so if a certain level of income is exceeded, the tax rate for corporations is lower.

Exemption from consumption tax

consumption taxAs a general rule, is levied according to the taxable sales amount in the base period of the business year, so that the newly established corporation does not have it, and as a result, the tax liability is exempted.Of the corporations that do not have a base period for the business year, if the capital at the beginning of the business year is 1,000 million yen or more, the tax liability is not exempted as a special case.

Application of social insurance and labor insurance

Labor insurance (regardless of industry or number of employeesemployment insurance .. Note thatWork injury insuranceEven if you are not a corporation, if you hire even one employee, it will be compulsory) and social insurance (Health insurance-Welfare pension insurance) Will be compulsory applied business, increasing credit and employeesEmployee WelfareContribute to.In addition, as for social insurance, if a corporation is formed, the representative himself can enjoy the benefits of insurance benefits as an insured person.

procedure

Being a business establishment covered by social insurance and labor insurance requires procedures and expenses such as submission of insurance-related establishment notification.Similarly,Commercial registrationAnd the cost of filing tax returns are also required.As a general rule, employee insurance premiums are split between labor and management (workers' accident compensation insurance premiums are fully borne by the employer) and must be borne by the employer.

Labor insurance

Law concerning collection of insurance premiums for labor insurance(Commonly known as: Collection Law) According to the provisions of Articles 3 and 4, when a corporation is established, insurance relations are naturally established by law, so the business owner must take 10 days from the date of establishment of the corporation (starting on the day). You must submit an "insurance-related establishment notification" within this time.

However,Labor insurance office associationThe submission destination differs depending on whether or not the labor insurance paperwork is outsourced to.If you outsource the labor insurance paperwork to the labor insurance office,Director of Public Employment Security OfficeIf notChief of Jurisdiction Labor Standards Inspection OfficeIt is a rule to submit documents to each.

medical insurance

Health insurance-Seafarers insuranceVarious procedures related to business establishments and insured qualificationsJapan Pension ServiceSubmit to (jurisdiction pension office).

Health insurance associationIf you do not join, the office willNational Health Insurance AssociationIt becomes the applicable business establishment of.It is also possible to establish a health insurance union. In the case of a single company, the number of general insured persons is always 700 or more, and in the case of a joint establishment by multiple corporations, the general insured persons are added up. It must meet the requirement of 3,000 or more people at all times.In addition, if a health insurance association is to be established, the consent of more than half of the general insured person used for the corporation (in the case of co-establishment, the consent of more than half of the general insured person) You have to get about each company.)Minister of Health, Labour and WelfareMust be approved.

However, from beforeNational Health Insurance SocietyWhen a sole proprietor who has joined the It is possible to continue to subscribe.

pension

Employee pensionIs within 5 days from the date of establishment of the corporation (starting on that day) (ShipIf so, within 10 days), submit it to the Japan Pension Service (jurisdiction pension office).

References

  • Noriyuki Kobayashi, "Advantages and Disadvantages of Creating a Small Company for Individual Businesses and Freelancers" (Shuwa System)ISBN-4 79802-747-2

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