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👍 | Voice of doubt in the report of "Uber Eats deliveryman arrest" "Too malicious ..." Some people mistake 5 yen in cash as a benefit


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Voices of doubt about the report of "Uber Eats deliveryman arrest" "Too malicious ..." Some people mistake 5 yen in cash as a benefit

 
If you write the contents roughly
《In fact, UberEATS delivery staff are usually sole proprietors, so the title of UberEATS delivery staff is strange, isn't it?
 

Image: A man was arrested for committing a lewd act by giving 5 yen in cash to a junior high school girl.But Uber ... → Continue reading

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UberEATS delivery

Sole proprietorship

Sole proprietorship(Kojinji Gyonushi) isLtd.Etc.CorporationDoing business by themselves without establishingNatural personTo say. It is a concept that is paired with a corporate business owner.

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 due to (etc.) are classified as sole proprietors because they are independent businesses. Example,Professional athlete,entertainer[1]

As a customary way of sayingSelf-employed personAlso called. Most self-employedIncorporationWhile it is customary to call it that way, sole proprietors are limited by tax law when they run their business from an individual standpoint (without becoming a corporation).[2].

Occupation is sole proprietorship

Even unemployed people, for example, at XX stores, etc.NameMakeTax officeToOpening noticeSubmit[3], If you carry out business continuously and repeatedly, including the business of selling products purchased for 100 yen each for 200 yen, you will become a sole proprietor (you will be a sole proprietor when you submit the business start notification). Also, even unemployed individualsBlogAtaffiliateincome,Auction siteIt is possible to call yourself a sole proprietor if you have income from such things. 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.[4].. 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).[5].. 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.

tax

  • 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 proprietors12/31The settlement date is set as the settlement date, and in principle, the following year3/15untilincome tax,consumption tax OfFinal returnI do.

(I.e. 

Incorporation

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."A 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.

Primary industry

Secondary industry

Tertiary industry

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.

footnote

  1. ^ What is a sole proprietor?Sumobiba! (Yayoi, dated October 2018, 10)
  2. ^ Differences in definition of sole proprietorship and self-employedBiZPARK
  3. ^ Income Tax Act, Article 229, Paragraph 1 (Notification of opening of business, etc.)
  4. ^ Introducing the talents who set up private offices and their merits at once!ModelNAVI (delivered on May 2016, 5)
  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)

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