源泉徴収と言えば会社の給与から差し引かれる物
そんなイメージがありますね。
しかし実際には他にも源泉徴収の対象になる支払いはいくつもあります。
私たちが関わる仕事では税理士とか司法書士のような
士業の方達への支払いですね。
国税庁のホームページには
源泉徴収の種類が記載されています。
しかし最近新聞の記事に出ていたのは
この中には無いケースです。
国税庁のホームページにも載って無いのに
源泉徴収をしなければいけないの？
って思いますが
法治国家ですからね。
法文に書いてあれば
例え国税庁の職員が知らない事であっても
国民はその義務を負う
ってのが原則です。
法学部では
法律を知らなくてもその知らない法律に反すれば
責任を逃れられない
そう習いますからね。
無数にある法律ですから
それを全部知ってる人は世の中に誰もいないと思いますが
知らなくてもそれを破れば罰金を取られたり
あるいは刑事責任を問われる事がある
そうやって考えれば
私たちは本当に恐ろしい世界で生きてる
って事にもなります。
そんな話はともかく
先ほど新聞記事に出ていたケースは
賃借人が家主へ支払う家賃
これを源泉徴収しなければならない
って話です。
それを怠ったために
賃借人は追徴金を払うはめになったそうです。
普通知りませんよね。
本来不動産屋は知識を持ってしっかり賃借人に伝えなければいけませんが
このケースは管理会社も知識が無かったそうです。
多分この話
税理士でも知らない人はいると思いますね。
専門家でも知らないのに
普通の個人が責任を問われる
私が恐ろしいと言うのはその事です。
私はどうか？
って言うと
知識は持っていますよ
ただ
今回の管理会社を責められないのは
契約の時にその知識が抜け落ちる
この可能性はあると思っています。
なんせ源泉徴収が必要なケースは
家主が海外に居住していて
借主は法人で非居住用に物件を借りる
こんな前提条件がありますから
私たちの地域では皆無なんです。
知識はあっても
業務で経験しなければ
その知識は薄れていずれ消え去りますよね。
学生の時に宅建士の資格を取ったのに
不動産の仕事に就かなければ
知識は全て飛んでいく
あれと同じです。
まぁ不動産屋に取っては落とし穴
って感じですが
皆さん気をつけましょうね。
このケースは
今国税当局が狙ってる
そんな事も記事に書かれてましたよ。
理由は論点は税務調査をしたかどうか？
それだけなので税務署としてはやりやすいそうです。
知識不足を狙って卑劣？
まぁそんな気もしますが
仕方がありませんね。
自分の身は自分で守る
特に沿岸部の高額不動産を扱ってる皆さん
円安で外国人オーナーが増えてるそうですから
気を付けましょうね。
私たちの地域で
警察がいつも一時停止を取り締まる場所がありますが
ドライバーがつい標識を見落とす
そんな場所です。
ここは入れ食い状態で違反者を取り締まれますから
警察にとっては魅力的な場所なんだろうと思います。
違反者が多ければ目立つ看板をつけそうですが
その気配もありません。
同じように
このケースは国税庁も美味しい話
そう考えて
ホームページに載せてないのかも知れません。
くれぐれも引っかからないようにしましょう。
今回のケースは
入居者は管理会社に損害金を請求するそうですよ。
当然ですよね。
Withholding tax is something that is deducted from your company's salary.
That's the image we have.
However, there are actually many other payments that are subject to withholding tax.
In the work we are involved in,
we are obliged to do so
for payment to tax accountants and judicial scriveners.
On the National Tax Agency homepage
The type of withholding tax is listed.
However, recently reported on the newspaper article was not the case
It's not even listed on the National Tax Agency's website.
Do we have to withhold tax in that case?
I feel so
But It's a country ruled by law.
If it is written in the law
Even if the National Tax Agency officials don't know about it,
citizens have this obligation
That's the principle.
At the Faculty of Law
Even if you don't know the law, if you violate the law you don't know
can't escape responsibility
That's how we learn.
There are countless laws
I don't think there's anyone in the world who knows all of that.
Even if you don't know it, if you break it, you will be fined.
Or you may be held criminally responsible.
If we think about it that way
we live in a really scary world
That's what it means.
The case that appeared in the newspaper article earlier was
Rent paid by tenant to landlord
This is the subject of tax deduction
That's the story.
for neglecting it
The tenant appears to have had to pay an additional fine.
If that tenant doesn’t know about it
Normally, real estate agents must have knowledge and inform this to tenants.
But in this case
It seems that the management company had no knowledge
Maybe this story
I think there are people who don't know about it, even tax accountants.
Even experts don't know
Ordinary individuals are held accountable
That's what I call scary.
What about me?
When you say that
I have the knowledge
but
I can't blame the management company this time.
That knowledge could be lost at the time of signing the contract.
I think this possibility exists.
Cases where withholding tax is necessary
The landlord lives overseas
The tenant is a corporation that rents the property for non-residential use.
There are prerequisites like this
There are none in our area.
Even if I have knowledge
Unless I have experience on the job
That knowledge will fade and eventually disappear.
People who passed real estate agent qualification when they were students
If they don’t assume real estate job
All knowledge flies away
It's the same as that.
Well, it's a pitfall for real estate agents.
It feels like
Everyone please be careful.
This case is
The tax authorities are now targeting
That was also written in the article.
The reason is the pint is simple
It is just whether a tax withholding was conducted or not.
That's all, so it seems easy for the tax office to do.
Sneaky targeting lack of knowledge?
Well, I feel like that
It can't be helped.
protect yourself by yourself
Especially those who deal with expensive real estate in coastal areas.
It seems that the number of foreign owners are increasing due to the weak yen.
Let's be careful.
in our area
There are places where the police are always enforcing traffic stops.
Driver tend to accidentally misses the sign
At that place
Police can catch violators easily
I think it's an attractive place for police.
If there are many violators, I think they will put up a conspicuous signboard.
There is no sign of that.
in the same way
This case may be also attractive to the National Tax Agency.
Thinking like that
It is the reason why they are not listed on the homepage.
Be sure not to get caught.
In this case
The tenant will claim damages from the management company.
