法人が不動産売却をしたときの税金

税金の計算は、個人と会社で異なります。
 個人の税金は1月1日から12月31日の暦年を1会計期間として、翌年3月15日までに確定申告をしますが、会社は自ら決めた事業年度を1会計期間として計算します。
 税金の種類も、個人の場合は所得税、会社の場合は法人税となり、所得金額の計算方法や税率も異なります。

 不動産売却は、個人の場合、分離課税の譲渡所得といって、他の所得と独立して計算し、損失が出た場合も原則として他の所得から差し引くことはできません。
 会社の場合は、利益全体に対して課税され、所得の種類によって分ける必要がないため、不動産売却の損益も、他の事業活動の損益に上乗せするか、損失の場合は差し引くことができます。

 なお、個人の場合は個人経営の不動産売買業者を除いて、不動産の売却によって消費税を納める必要はありませんが、会社の場合は、消費税の申告と納付が必要になります。
 土地の売買については非課税ですが、建物の売却価額については、売却価額に含まれる消費税を納付します。
 また、土地の取引そのものは非課税ですが、取引の金額が高額になるため、消費税の課税売上割合に大きく影響することがあります。
 課税売上割合は課税売上÷(課税売上+非課税売上)で計算します。
 全体に対して非課税売上が占める比率が上がると課税売上割合は下がりますが、95%以下になった場合は消費税の仕入れ税額控除全体の計算にも影響するので注意が必要です。
 

法人が不動産売却をしたときの税金」への64件のフィードバック

  1. I simply want to say I am all new to blogging and site-building and actually loved this web-site. Very likely I’m likely to bookmark your blog . You absolutely come with great well written articles. Appreciate it for sharing with us your web page.

  2. Thanks for your entire work on this blog. My mom really likes setting aside time for investigation and it is simple to grasp why. We notice all of the compelling mode you deliver effective suggestions through your web site and in addition cause response from some others about this topic and our own girl is really understanding a lot. Enjoy the rest of the year. You have been performing a first class job.

  3. I loved as much as you’ll receive carried out right here. The sketch is tasteful, your authored subject matter stylish. nonetheless, you command get got an shakiness over that you wish be delivering the following. unwell unquestionably come more formerly again since exactly the same nearly a lot often inside case you shield this increase.

  4. Sorry for the massive evaluate, nonetheless I am particularly loving the refreshing Zune, and expect this, as well as the high-quality evaluations some other individuals incorporate composed, will support on your own choose if it truly is the specifically conclusion for oneself.

  5. May I simply say what a relief to uncover a person that genuinely understands what they are talking about on the net. You certainly realize how to bring an issue to light and make it important. More people should check this out and understand this side of your story. I was surprised that you aren’t more popular given that you definitely possess the gift.

  6. hi!,I really like your writing so so much! proportion we communicate more approximately your article on AOL? I need an expert in this house to unravel my problem. Maybe that is you! Taking a look ahead to look you.

  7. Thank you for sharing excellent informations. Your web site is very cool. I am impressed by the details that you¡¦ve on this blog. It reveals how nicely you understand this subject. Bookmarked this website page, will come back for extra articles. You, my friend, ROCK! I found just the information I already searched everywhere and just couldn’t come across. What a great website.

  8. I wanted to write a simple note so as to say thanks to you for the awesome ideas you are sharing here. My incredibly long internet lookup has at the end of the day been recognized with wonderful know-how to share with my neighbours. I ‘d admit that we website visitors are really blessed to be in a useful community with many wonderful professionals with insightful principles. I feel very privileged to have encountered the webpage and look forward to so many more awesome minutes reading here. Thanks once again for all the details.

  9. Simply desire to say your article is as astounding. The clearness in your post is just great and i could assume you’re an expert on this subject. Fine with your permission allow me to grab your RSS feed to keep up to date with forthcoming post. Thanks a million and please keep up the enjoyable work.

  10. Arms down, Apple’s application shop wins by a mile. It really is a massive selection of all forms of programs vs a very unsatisfied conclusion of a handful for Zune. Microsoft incorporates applications, specially within just the realm of games, nevertheless I’m not absolutely sure I’d will need towards bet upon the long run if this aspect is sizeable towards your self. The iPod is a a great deal greater decision within that situation.

  11. I’m extremely impressed with your writing skills as well as with the layout on your weblog. Is this a paid theme or did you modify it yourself? Anyway keep up the nice quality writing, it’s rare to see a great blog like this one these days..

  12. You really make it seem so easy with your presentation but I find this topic to be actually something that I think I would never understand. It seems too complicated and extremely broad for me. I’m looking forward for your next post, I will try to get the hang of it!

  13. Apple by now has Rhapsody as an app, which is a perfect commence, nonetheless it is by now hampered by means of the incapacity in the direction of retail outlet domestically on your iPod, and contains a dismal 64kbps bit rate. If this variations, then it will somewhat negate this usefulness for the Zune, yet the Ten tunes for every thirty day period will however be a big additionally inside Zune Pass’ favor.

  14. Thanks for the sensible critique. Me and my neighbor were just preparing to do a little research on this. We got a grab a book from our local library but I think I learned more from this post. I’m very glad to see such wonderful info being shared freely out there.

  15. Apple already consists of Rhapsody as an app, which is a exceptional start, however it is presently hampered by way of the lack of ability in the direction of store regionally upon your iPod, and consists of a dismal 64kbps little bit price. If this alterations, then it will somewhat negate this ease for the Zune, still the 10 audio for each month will however be a significant in addition inside of Zune Pass’ favor.

  16. Apple currently contains Rhapsody as an application, which is a superior start, but it is previously hampered via the lack of ability in the direction of store domestically upon your iPod, and has a dismal 64kbps bit rate. If this adjustments, then it will considerably negate this usefulness for the Zune, still the Ten new music for each thirty day period will however be a substantial in addition within just Zune Pass’ desire.

  17. This is starting to be a little bit a lot more subjective, nevertheless I a lot desire the Zune Industry. The interface is colorful, contains even further flair, and some awesome functions including ‘Mixview’ that allow yourself out of the blue watch identical albums, songs, or other end users comparable in the direction of what you might be listening to. Clicking upon just one of those will heart on that solution, and yet another established of “neighbors” will occur into see, enabling your self towards navigate around exploring by related artists, new music, or consumers. Talking of end users, the Zune “Social” is on top of that perfect pleasurable, making it possible for oneself discover others with shared choices and getting good friends with them. On your own then can hear toward a playlist intended based upon an amalgamation of what all your mates are listening in the direction of, which is additionally thrilling. Those fearful with privacy will be relieved to understand oneself can stop the general public from looking at your personal listening habits if by yourself as a result choose.

  18. Thank you for posting this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Twitter. Thanks again for a great post!

  19. Zune and iPod: Highest people in america assess the Zune toward the Contact, but right after observing how slender and incredibly minimal and light it is, I check out it towards be a pretty distinctive hybrid that brings together traits of possibly the Contact and the Nano. It really is incredibly colorful and lovely OLED exhibit is slightly more compact than the touch screen, however the participant itself feels pretty a little bit smaller and lighter. It weighs more than 2/3 as a great deal, and is drastically scaled-down within just width and top, though currently being merely a hair thicker.

  20. Thanks for publishing this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Facebook. Thanks again for a great post!

  21. I’ll tools this research in the direction of Two layouts of individuals: present-day Zune house owners who are contemplating an enhance, and us citizens striving in direction of choose among a Zune and an iPod. (There are other gamers significance considering out there, like the Sony Walkman X, nonetheless I count on this offers by yourself sufficient data to create an conscious conclusion of the Zune vs avid gamers other than the iPod line as well.)

  22. This is taking a bit added subjective, nevertheless I substantially prefer the Zune Marketplace. The interface is colourful, has more flair, and some amazing characteristics which includes ‘Mixview’ that permit you abruptly look at related albums, songs, or other buyers equivalent to what you’re listening toward. Clicking upon a person of these will center on that item, and yet another set of “neighbors” will come into opinion, making it possible for by yourself in the direction of navigate around looking into via very similar artists, songs, or end users. Chatting of end users, the Zune “Social” is too great enjoyable, enabling on your own find some others with shared choices and getting to be pals with them. You then can listen in direction of a playlist developed dependent on an amalgamation of what all your good friends are listening to, which is too thrilling. Those people apprehensive with privacy will be relieved towards realize you can steer clear of the general public against observing your particular person listening behaviors if your self consequently make your mind up.

  23. I am going to machines this study to 2 types of men and women: current Zune homeowners who are considering an up grade, and individuals striving towards determine concerning a Zune and an iPod. (There are other gamers significance considering out there, such as the Sony Walkman X, nonetheless I assume this offers you plenty of details towards make an mindful choice of the Zune vs players other than the iPod line as well.)

  24. The new Zune browser is surprisingly Excellent, yet not as Excellent as the iPod’s. It will work very well, but isn’t really as instantaneous as Safari, and contains a clunkier interface. If on your own sometimes plan upon using the internet browser which is not an issue, however if you are planning toward examine the website alot in opposition to your PMP then the iPod’s much larger show and superior browser may be critical.

  25. Apple currently consists of Rhapsody as an application, which is a superb start, but it is by now hampered by the inability towards store locally on your iPod, and incorporates a dismal 64kbps little bit rate. If this alterations, then it will somewhat negate this benefit for the Zune, yet the 10 new music for every thirty day period will still be a significant plus in just Zune Pass’ prefer.

  26. Sorry for the large research, nonetheless I’m particularly loving the fresh new Zune, and expect this, as very well as the quality assessments some other Those people have published, will assistance on your own decide if it is the immediately decision for yourself.

  27. Thank you for publishing this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Twitter. Thanks again for a great post!

  28. Greetings there, just started to be conscious of your article through Yahoo and bing, and have found that it is pretty good. I’ll be grateful for should you decide carry on this informative article.

  29. I really desire to notify you that I am new to putting up a blog and totally enjoyed your review. Most likely I am most likely to store your blog post . You certainly have magnificent article information. Appreciate it for discussing with us the best web webpage

  30. Good article. It is unfortunate that over the last years, the travel industry has had to deal with terrorism, SARS, tsunamis, influenza, swine flu, as well as first ever real global recession. Through all of it the industry has proven to be powerful, resilient along with dynamic, acquiring new methods to deal with hardship. There are continually fresh difficulties and the opportunity to which the industry must again adapt and respond.

  31. I intended to draft you one little bit of observation so as to say thank you once again on your striking principles you’ve shared here. It’s simply incredibly generous with people like you to offer unhampered what most of us would’ve offered for sale as an e-book to earn some money on their own, even more so considering that you could have tried it in case you considered necessary. The pointers in addition worked to provide a good way to be sure that other people have similar zeal much like my own to know a little more concerning this condition. I am sure there are a lot more enjoyable occasions in the future for individuals who browse through your website.

  32. Thank you for posting this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Facebook. Thanks again for a great article!

  33. I am going to tools this evaluate towards Two versions of Those: present-day Zune homeowners who are taking into consideration an improve, and us citizens trying toward make your mind up amongst a Zune and an iPod. (There are other avid gamers worth thinking of out there, including the Sony Walkman X, however I count on this offers oneself plenty of information and facts in the direction of create an knowledgeable selection of the Zune vs avid gamers other than the iPod line as well.)

  34. Faytech North America is a touch screen Manufacturer of both monitors and pcs. They specialize in the design, development, manufacturing and marketing of Capacitive touch screen, Resistive touch screen, Industrial touch screen, IP65 touch screen, touchscreen monitors and integrated touchscreen PCs. Contact them at http://www.faytech.us, 121 Varick Street, New York, NY 10013, +1 646 205 3214

  35. Sorry for the huge review, nonetheless I am genuinely loving the contemporary Zune, and expect this, as perfectly as the best testimonials some other humans consist of published, will assist by yourself come to a decision if it is really the specifically final decision for yourself.

  36. The Zune concentrates upon staying a Portable Media Player. Not a net browser. Not a activity machine. Possibly in the potential it’ll do even better in these areas, however for at present it truly is a excellent route in direction of arrange and hear in direction of your new music and films, and is with out peer within just that respect. The iPod’s benefits are its world-wide-web traveling to and purposes. If all those sound extra powerful, potentially it is your ideal selection.

  37. I just want to show you that I am new to blogging and genuinely admired your page. Most likely I am most likely to store your blog post . You really have lovely article content. Delight In it for discussing with us your own internet site document

  38. Thanks for publishing this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Twitter. Thanks again for a great post!

  39. I merely have to show you that I am new to blog posting and clearly admired your webpage. Most likely I am most likely to save your blog post . You absolutely have impressive article content. Be Thankful For it for telling with us the best site document

  40. I’m extremely impressed with your writing skills as well as with the layout on your blog. Is this a paid theme or did you modify it yourself? Either way keep up the nice quality writing, it’s rare to see a nice blog like this one these days..

  41. Thanks for publishing this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Twitter. Thanks again for a great post!

  42. I am very happy to read this. This is the type of manual that needs to be given and not the accidental misinformation that is at the other blogs. Appreciate your sharing this best doc.

  43. Thanks for posting this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Twitter. Thanks again for a great post!

  44. I’ve been surfing online more than 3 hours today, yet I never found any interesting article like yours. It’s pretty worth enough for me. Personally, if all website owners and bloggers made good content as you did, the net will be a lot more useful than ever before.

  45. of course like your website but you have to take a look at the spelling on quite a few of your posts. Several of them are rife with spelling issues and I in finding it very bothersome to inform the reality then again I will definitely come again again.

  46. I have to convey my admiration for your generosity in support of visitors who absolutely need assistance with this matter. Your real dedication to getting the message all around became wonderfully significant and have in every case permitted girls much like me to reach their aims. Your informative key points signifies a lot a person like me and a whole lot more to my colleagues. Thank you; from everyone of us.

コメントを残す

メールアドレスが公開されることはありません。 * が付いている欄は必須項目です