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法人成した場合 A |
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*青色申告特別控除前の所得金額を事業主の役員報酬とし、 |
荻野直也 税理士事務所作成 |
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専従者給与額を専従者の役員報酬とする場合 |
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E-mail ZVN06273@nifty.ne.jp |
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http://member.nifty.ne.jp/ZEI |
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法人 |
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事業主 |
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専従者 |
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損 益 計 算 書 |
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税引前当期利益 |
0 |
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所得金額 |
11,666,500 |
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所得金額 |
1,920,000 |
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法人税 |
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T営業損益 |
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交際費損金不算入額 |
160,000 |
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所得控除合計 |
1,000,000 |
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所得控除合計 |
500,000 |
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0 |
22.00% |
0 |
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課税所得 |
160,000 |
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課税所得 |
10,666,000 |
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課税所得 |
1,420,000 |
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8,000,001 |
30.00% |
640,000 |
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売上高 |
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50,000,000 |
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法人税 |
35,200 |
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所得税 |
1,969,800 |
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所得税 |
142,000 |
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事業税A |
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1 |
売上原価 |
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道府県民税 |
6,000 |
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住民税 |
1,076,500 |
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住民税 |
71,000 |
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0 |
5.00% |
0 |
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期首棚卸高 |
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2,000,000 |
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事業税 |
8,000 |
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合計 |
3,046,300 |
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合計 |
213,000 |
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4,000,001 |
7.30% |
92,000 |
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仕入高 |
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25,000,000 |
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合計 |
49,200 |
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8000001 |
9.60% |
276000 |
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合計 |
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27,000,000 |
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期末棚卸高 |
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3,000,000 |
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24,000,000 |
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事業税B |
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売上総利益 |
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26,000,000 |
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0 |
5.25% |
0 |
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法人成の場合 税金合計 |
3,308,500 |
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4,000,001 |
7.665% |
96,600 |
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2 |
販売費及び一般管理費 |
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8000001 |
10.080% |
289800 |
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役員報酬(事業主分) |
14,070,000 |
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役員報酬(専従者分) |
3,000,000 |
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個人の場合 税金合計 |
4,645,600 |
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給料賃金 |
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2,000,000 |
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租税公課 |
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1,200,000 |
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荷造運賃 |
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300,000 |
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節税額 |
1,337,100 |
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水道光熱費 |
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500,000 |
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旅費交通費 |
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600,000 |
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通信費 |
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200,000 |
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広告宣伝費 |
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100,000 |
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接待交際費 |
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800,000 |
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損害保険料 |
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50,000 |
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修繕費 |
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80,000 |
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消耗品費 |
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200,000 |
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減価償却費 |
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150,000 |
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福利厚生費 |
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50,000 |
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外注工賃 |
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1,000,000 |
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地代家賃 |
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1,200,000 |
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貸倒金 |
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200,000 |
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0 |
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0 |
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0 |
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0 |
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0 |
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貸倒引当金 |
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100,000 |
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0 |
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0 |
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雑 費 |
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100,000 |
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25,900,000 |
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営業利益 |
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100,000 |
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U営業外損益 |
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利子割引料 |
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200,000 |
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200,000 |
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経常利益 |
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-100,000 |
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特別利益 |
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貸倒引当金 |
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100,000 |
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0 |
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0 |
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100,000 |
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税引前当期利益 |
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0 |
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法人税等 |
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49,200 |
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当期利益 |
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-49,200 |
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