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複数の収入源がある人必見!雑所得と事業所得の見分け方

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freee.co.jp

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Thu, May 30, 2024 08:48 AM

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雑所得と事業所得について理解しよ

雑所得と事業所得について理解しよう! 所得を選択する際、「雑所得」と「事業所得」で判断に困ったことはありませんか? 基本的に事業から得る所得は事業所得ですが、では雑所得はどのタイミングで使用すればいいのか...。 今回は、そんな間違えやすい勘定科目の違いについて紹介します! \ 雑所得について / [記事で詳しく見る](~/AAAHagA~/RgRoOsJ6P0S0aHR0cHM6Ly93d3cuZnJlZWUuY28uanAva2Iva2Ita2FrdXRlaXNoaW5rb2t1L3NpZGVsaW5lLz91dG1fc291cmNlPWJyYXplJnV0bV9tZWRpdW09ZW1haWwmdXRtX2NhbXBhaWduPWtvamluXzIwMjRfaW5mb19Kb3VybmFsX2VudHJ5JnV0bV9jb250ZW50PW5vY2hhcmdlZF9zaG90MDUzMCZsaWQ9M3JoOHBibzVlNHF4VwVzcGNldUIKZlF6PVhmRDdgIlIbdHJpc3RyYW1iYWxkd2luOTBAZ21haWwuY29tWAQAAAMl) 雑所得と事業所得、具体的な違いは? ä¸‹è¨˜ã«ã‚ã¦ã¯ã¾ã‚‹å ´åˆã€äº‹æ¥­æ‰€å¾—ã¨ã—ã¦è¨ˆä¸Šã™ã‚‹ã¨ã€çµ¦ä¸Žæ‰€å¾—ç­‰ã¨æç›Šé€šç®—ãŒã§ããŸã‚Šã€é’è‰²ç”³å‘Šç‰¹åˆ¥æŽ§é™¤ã‚’æ´»ç”¨ã§ããŸã‚Šã™ã‚‹ç­‰ã€ã„ãã¤ã‹ã®ãƒ¡ãƒªãƒƒãƒˆãŒã‚ã‚Šã¾ã™ã€‚ - ãã®æ‰€å¾—ã‚’å¾—ã‚‹ãŸã‚ã®æ´»å‹•ãŒã€ç¤¾ä¼šé€šå¿µä¸Šã€äº‹æ¥­ã¨ç§°ã™ã‚‹ã«è‡³ã‚‹ç¨‹åº¦ã§è¡Œã‚ã‚Œã¦ã„ã‚‹å ´åˆ - 収入金額が300ä¸‡å††ä»¥ä¸‹ã§ã‚ã£ã¦ã‚‚ã€å¸³ç°¿æ›¸é¡žã‚’ä¿å­˜ã—ã¦ã„ã‚‹å ´åˆ 出典:国税庁『「所得税基本通達の制定について」の一部改正について(法令解釈通達)』 ※参照元は[こちら](~/AAAHagA~/RgRoOsJ6P0RaaHR0cHM6Ly93d3cubnRhLmdvLmpwL2xhdy90c3V0YXRzdS9raWhvbi9zaG90b2t1L2thaXNlaS8yMjEwMDcvcGRmLzAyLnBkZj9saWQ9NnF4eW9oMTB4MzUyVwVzcGNldUIKZlF6PVhmRDdgIlIbdHJpc3RyYW1iYWxkd2luOTBAZ21haWwuY29tWAQAAAMl) \ 雑所得の確定申告について / [記事で詳しく見る](~/AAAHagA~/RgRoOsJ6P0S3aHR0cHM6Ly93d3cuZnJlZWUuY28uanAva2Iva2ItZnVrdWd5b3Uvc2lkZWpvYi1pbmNvbWUtdGF4Lz91dG1fc291cmNlPWJyYXplJnV0bV9tZWRpdW09ZW1haWwmdXRtX2NhbXBhaWduPWtvamluXzIwMjRfaW5mb19Kb3VybmFsX2VudHJ5JnV0bV9jb250ZW50PW5vY2hhcmdlZF9zaG90MDUzMCZsaWQ9MmxmbmZlYzBhdDI2VwVzcGNldUIKZlF6PVhmRDdgIlIbdHJpc3RyYW1iYWxkd2luOTBAZ21haWwuY29tWAQAAAMl) 判断を迷いやすいケースを見てみよう! 事業所得か雑所得かを迷ったときは、一般的にはそれが生計を維持するために必要かどうかで選ぶのがいいでしょう。 例えば、ある写真愛好家が年に数回、写真展で作品を販売していたとします。 その際、会社員で休日を使って写真を販売しているなら雑所得、専業で写真家として活動しているなら事業所得で計上するといいでしょう。 さらに、事業所得で計上する際は帳簿書類を保存しておく必要があるので、この点も注意してください! 【今なら1か月分割引!】 freee会計ならはじめての経理作業も迷わずカンタン! 来年こそは苦労したくない方へ!今年は余裕をもって経理作業をしませんか? 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