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会計上、利益剰余金からの配当は、保有目的に関わらず、受取配当金として計上されます。税務上の取扱いは異なり、以下のようになります。
配当支払法人 Payer of dividends |
株式区分 Type of shares |
株式区分の定義 Meaning of type of shares |
益金不算入額 Excludable dividends from taxable income |
内国法人 Japanese corporation |
完全子法人株式等 Shares of a 100% owned subsidiary |
配当計算期間を通じて内国法人との間に完全支配関係があった他の内国法人の株式等 Shares of a Japanese corporation 100% owned
by another Japanese corporation through the dividend period (i.e., from the
day after a dividend record date to the following record date) |
完全子法人株式等に係る配当の額 The full amount of the dividends |
関連法人株式等 Shares of a related company |
配当計算期間を通じて内国法人が他の内国法人の発行済株式総数の3分の1超を保有する場合における、当該他の内国法人の株式等 Shares of a Japanese corporation in which more
than one third of the shares are owned by another Japanese corporation
through the dividend period |
関係法人株式等に係る配当の額-関係法人株式等に係る控除負債利子(注2)の額 Dividends from these shares – Interest allocable
to these shares (see note 2) |
|
非支配目的株式等 Shares owned for non-controlling purposes |
配当支払の基準日において内国法人が他の内国法人の発行済株式総数の5%以下を保有する場合における、当該他の内国法人の株式等 Shares of a Japanese corporation in which more
than 5% of the shares are owned by another Japanese corporation as of the
record date |
非支配目的株式等に係る配当の額x 20% 20% of dividends from these shares |
|
その他の株式等 Other shares |
完全子法人株式等、関連子法人株式等、被支配目的株式等のいずれにも該当しない株式等 Shares other than those above |
その他の株式等に係る配当の額x 50% 50% of dividends from these shares |
|
外国法人 Foreign corporation |
95%相当額 95% of the dividends |
注 Notes
|
Japanese |
English |
1 |
配当の支払に係る基準日以前1カ月以内に取得し、基準日後2カ月以内に譲渡した株式等の配当金は益金算入 |
Dividends from shares acquired within one
month from the record date and transferred within two months after the record
date are taxable (i.e., non-excludable from taxable income). |
2 |
(1)が(2)以下の場合、控除負債利子は下の算式で求める。 (1) 支払利子合計額の10% (2) 配当額の4%相当額 算式 控除負債利子 = 支払利子合計額 x 10% x 当該配当額 / 関連法人株式に係る配当の合計額 |
The allocable interest to the shares is the amount calculated as below if (1) is equal to or less than (2): (1) 10% of total interest payment (2) 4% of the dividends Allocable interest to shares of related companies = Total interest payment x 10% x The dividend / Total dividends from shares of related companies |
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