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収入・給料 2017.06.09

不動産投資『「個人」と「法人」の違いはなんだろう?』

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不動産投資の規模が大きくなってくると、法人を設立したほうが節税出来るのでは?と考える方が多いようです。
違いを理解して、しっかり節税対策していきたいですね!

個人と法人が逆転するのはいつ?

不動産経営を個人で行う場合と、法人で行う場合の税率が逆転する課税所得は大体いくら位だと思いますか?

答えは「900万円」です!課税所得が900万円を超えると、所得税・住民税の税率の方が法人税率より高くなります。よって、個人の不動産所得だけで課税所得が900万円を超えているようなら、次に購入する物件は法人で購入した方が税金は低くなるということになります。
但し、これは専業大家さんの場合。企業に勤めながら不動産経営をする兼業大家さんは、既に給与所得があるので、現在の年収だと何%の税率なのかを確認しておく必要があります。
記事24-2
家族構成などに基づいた所得控除の金額によっても課税所得は変わりますが、年収1,000万円程度の方は既に給与だけで税率が30%に達しているので、その上物件を購入して不動産所得が上乗せされることを考えると、初めての物件でも法人で購入した方が節税出来ることが分かります。
もちろん、法人化のタイミングは購入する物件の規模にもよります。所得が少ししか発生しない小さな物件であれば、個人で購入してもまだ税率は低いままかもしれません。逆に年収が低くても、所得がたくさん発生する規模の大きな物件を購入するのであれば、はじめから法人で購入したほうが良いですよね。

以上のことから、法人化のタイミングは人によって変わるということが分かるのではないでしょうか。

個人と法人の違いは?

まずは先ほどお話した税率です。基本的に節税は、税率の差を使うことで実現します。
次に違う点は、損失が発生した場合にその損失を繰越出来る期間です。
個人の場合は、不動産所得がマイナスになって、他の所得と合算しても更にマイナスの場合はそのマイナスを3年間しか繰り越せません。しかし、法人はマイナスを9年間も繰り越すことが出来るのです。この差は大きいですよね。

それからもうひとつ、大きな違いとして挙げられるのが「保険料」。
個人はいくら高い保険料を払っても生命保険料控除の上限金額しか所得から控除出来ませんが、法人の場合は要件にさえ当てはまれば、保険料全額を控除することが出来ます。
記事24サムネイル

法人だからこそ可能な最大の節税とは?

では、法人化の最大のメリットとは何でしょうか?
それは、人件費の活用です。個人の場合でも、青色事業専従者給与として配偶者にお給料を払うことが出来ますが、他でお勤めしていると払えないなど色々と制約が厳しいのが実状です。
しかし、法人で物件を所有すれば、家賃収入を得て利益が発生するのは法人です。家族にその法人の役員になってもらって仕事をしてもらえば、法人で発生した利益を役員報酬として支払うことが出来ます。
所得が分散されることによって、それぞれの税率が低くなるからなんですね。
DealersVoice
最初にもお伝えしたように、節税の基本は税率の差を使うこと。
法人化を考えている方は、是非ご自身の所得状況とタイミングを見極めて最大の節税効果を目指して下さいね!

文/株式会社グローバル・トラスト
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