2010年05月31日

利子税の割合

国の税金は、納付期限までに
金銭で一時に納めるのが原則です。

しかし、
納税者の申請により
所得税や相続税の納付を
延納することができます。

また、法人税では、
一定の事由により、
申告期限の延長によって
納付期限も延期できます。
この申請によってかかってくるのが
利子税です。

この利子税には、
罰則的な意味合いはなく、
期限までに納めた人との
公平の観点から設けられた制度で、
利息に相当するものです。   

したがって、利子税は、

所得税のおいては、
不動産所得、事業所得、山林所得の
必要経費に、

一方、法人税では、
損金額に算入されます。

所得税及び法人税の利子税の割合は、
現行法では、
7.3%

前年11月30日の公定歩合に4%を加算した割合
のいずれか少ない方の割合
になっています。


■相続税の延納に伴う利子税の割合

利子税の割合は、
課税相続財産の価額に占める
不動産等の価額の割合に応じて、
特例で次のように定められていますが、
現行法では、さらに特例の特例で、
下記表の右端の特例割合を
適用することになっています。
ちなみに、
表の特例割合の数値は、
公定歩合が0.75%の場合です。
特例割合は、

「利子税割合×(分納期間の開始の日の属する月の
2月前の月の末日を経過する時の公定歩合
+4.0%)/7.3%」

(0.1%未満の端数切捨て)

で求められ、
延納の時期により変動します。
 

 区 分 ***** 利子税割合 *** 特例割合

不動産等の価額75%以上

不動産等に対応する税額 年3.6% *** 年2.3%
他の財産に対応する税額 年5.4% *** 年3.5%

不動産等の価額50%以上

不動産等に対応する税額 年3.6% *** 年2.3%
他の財産に対応する税額 年5.4% *** 年3.5%

不動産等の価額50%未満

不動産等に対応する税額 年6.0% *** 年3.9%
他の財産に対応する税額 年6.0% *** 年3.9%


■物納にも利子税がかかる

平成18年度の税制改正により
物納にも利子税が課されましたが、
実際にかかる期間は、
物納申請に当って
物納手続関係書類の提出期限を延長した期間
及び物納申請後に申請者において
物納関係書類の整備や財産の措置等を行った期間
です。 
その割合は、特例により、
年7.3%

前年11月30日の公定歩合に4%を加算した割合
のいずれか少ない方の割合です。


〒104-0061  東京都中央区銀座3-9-18 東銀座ビル304
税理士西塚事務所   TEL03-6226-5140

2010年5月31日(月)
posted by 税理士西塚智裕 at 11:06| Comment(258) | TrackBack(0) | その他税金
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