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ぱーこシティ 冬菫

ぱーこシティ

2019年02月19日(火)

冬菫 [日記]

画像(180x240)・拡大画像(480x640)

恵比寿天

今日の一句
冬菫今日はよく降る通り雨 浮浪雀

確定申告は所得税が終わった。
昨年のベランダ落下事件に端を発して、
結局別邸大改造へと突き進んだ。

その一環で土地の登記を変えた。
娘から私に譲渡した事になっている。
すると今年の3月15日までに譲渡税を収めなくてはならない。
これは受贈者が払うことになっている。

親子間の譲渡、というと出てくる例はすべて親から子へである。
まれに老いた両親に生活費をあげる、といった孝行息子の例はある。
しかし土地の登記を変える、という例はほとんどない。
変えなくても自然と相続される。

しかも贈与税より相続税のほうが安いのだ。
つまり不要なことをわざわざして税金を沢山納めるというのはどういう了見だ。
登記を変えたときには贈与税のことは頭になかった。

あれこれ調べると興味深いことが次々と出てくる。
まず土地の値段(評価)には5種類ある。
時価(実勢価格)
公示価格
基準地価
路線価(相続税評価額)
固定資産税評価額

公示価格☓0.8=路線価
公示価格☓0.7=固定資産税評価額

固定資産税評価額は昨年市役所からもらってきた。
これを土地の持分移転の手続きをする根拠にしたのだ。
譲与税は、譲与された金額に応じて率が変わる。
贈与された金額から基礎控除110万円を引いて、その値が
200万までならその10%が贈与税となる。
300万までならその15%引く10万円が贈与税となる。
以下400万,500万と額が上がるに応じて、率も上がる。

お金なら金額がそのまま贈与額となる。
しかし不動産の場合、その価格が5つもあるというのだ。
このうち相続、贈与の時の算出基準となるのが路線価である。
これは国税庁のサイトからリンクを追っていくと自宅のそばの路線価はすぐわかる。
しかし、これは道路に面しているきれいな長方形の土地の場合の基準である。
形がおかしい、間口が狭い、道路の幅が狭い、など土地の評価がさがるような要因があると、そのための補正が必要となる。

これは大変難しいので税理士さんに頼みましょう、と税理士さんのサイトに書いてある。
その手には乗らない。税務署でも申請書を出すと無料でやってくれる。ただし一月ぐらいかかる。すると締切に間に合わないので、延滞料金を支払わなければならない。もちろん計算式もある。30日ぐらい遅れると納税額の0.6%ほどになる。ところが二月を超えるといきなり2%と跳ね上がる。延滞の期間に応じて率が変わるのだ。今から出すと締切に間に合わない。延滞を支払っても正しい値のほうがいいだろう。

試しに自分でやってみると、納める額が
22万円、18万円、12万円と算出方法によって違う。
これはやはりやってもらうしかない。

とけっこうこのたぐいの計算にはハマるのであった。

キッズ業務
来年度の請求書作り
メール諸連絡
ゾンビ送り。
雨がぱらついてきたが、やんだ。
帰宅の駅まで来たら本降りになった。

Posted at 21時43分   トラックバック ( 0 )   コメント ( 0 )

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