JP2022026873A - Closing account countermeasure support system - Google Patents

Abstract

To provide a closing account countermeasure support system compressing corporation profit by introducing a life insurance contract in the assumed salary before closing account, promoting to reduce social insurance fee by directing the same amount of salary periodically to a pre-confirmed registered salary after the closing account and furthermore, supporting determination of an insurance amount for an assumed salary so that the after-tax assumed amount for the director in the future becomes 100% or more for cash expense of a corporation.SOLUTION: A closing account countermeasure support simulation process in a closing account countermeasure support system is provided with a simple return ratio calculation means for: determining that periodical same amount salary amount and a pre-confirmed registered salary amount after revision is determined so that one portion from a present periodical same amount salary amount is distributed to a per-confirmed same amount salary; determining that assumed salary amount after the revision includes an annual insurance fee for life insurance of the subject director having payment of salary as the assumed salary before closing of account as assumed salary; and calculating a simple return ratio which is the ratio of the difference between the net amount for the director to cash payment amount based on the difference between the cash payment amount and the net amount for the subject director.SELECTED DRAWING: Figure 2

Description

Patent Law Article 30, Paragraph 2 Application Applicable Reason for Publication Date of Publication June 1, 2 Reiwa Publication Address https: // tedorizo. com

The present invention relates to a settlement measure support system. More specifically, we will introduce a life insurance contract with a salary that is considered before the settlement of accounts to reduce corporate profits, and after the settlement of accounts, we will allocate the same amount of regular salary to the pre-established notification salary to reduce social insurance premiums. It is related to the settlement measures support system that supports settlement measures by combining the increase in income tax, etc. of officers due to salary.

Tax saving can be defined as "an act of reducing the tax burden to the extent assumed by the tax law." Corporate tax is levied by multiplying the corporate income calculated by (gain-loss) by the tax rate. Therefore, in order to reduce corporate tax, emphasis has been placed on reducing corporate income by recording deductions.

However, the purpose of tax law is to allow expenditures and losses necessary for business to be included in deductions according to certain requirements. Purchasing unnecessary assets to save taxes and increasing entertainment expenses can lead to worsening of cash flow and can result in a fall that makes management difficult.

For this reason, for example, a corporate profit / executive salary statement has been proposed for the purpose of optimizing the amount of executive compensation, corporate tax, individual tax and social insurance, and determining the executive compensation that can increase the take-home pay (patent). See Document 1). In addition, an appropriate remuneration statement has been proposed with the aim of determining the remuneration of the president for the next fiscal year, taking into account the taxable income of the corporation for the current period and the profit of α, while considering the net income after tax. (See Patent Document 2)

Registered Utility Model Gazette No. 3167610 Registered Utility Model Gazette No. 3199367

By the way, from April 2006, the regular salary and the pre-established notification salary system were introduced, but before that, the deduction of bonuses for officers was not allowed, and the profits of corporations were adjusted by the salaries of officers. For this reason, there was a general recognition that the salary of officers could not be changed during the accounting period.

However, after the introduction of the regular salary and the pre-established notification salary system, it is possible to deduct all the annual premiums in the contract form of "deemed salary" even immediately before the settlement of accounts. The legal basis is as follows.

Non-deductible officer salary (Corporate Tax Law Article 34)
The amount of salary paid by a domestic corporation to its officers that does not fall under any of the following salaries is not included in the amount of deduction in the calculation of the amount of income for each business year of the domestic corporation.
1. 1. Salary for which the payment period is one month or less at regular intervals and the amount of payment for each payment period of the relevant business year is the same, and other salaries specified by Cabinet Order as equivalent to this (Note 1)
2. 2. 3. Salary to be paid based on the provision that a fixed amount will be paid at a predetermined time for the duties of the officer. 3. Profit-linked salary paid by a domestic corporation that does not fall under a family-owned company to its executive officers. The salary prescribed in the preceding three paragraphs shall include profits from debt forgiveness and other economic profits (Note 1) Scope of regular salary (Article 69 of the Corporate Tax Law Enforcement Ordinance)
1. 1. 2. The amount of payment at each payment period up to the end of the relevant business year is the same. Of the continuous economic benefits that are provided, the benefits that are provided are generally constant each month.

Profit from debt forgiveness and other economic benefits (Corporate Tax Basic Circular 9-2-9)
(12) "Equivalent to the amount of insurance premiums borne when a corporation concludes a life insurance contract with officers, etc. as insured persons and beneficiaries and bears all or part of the amount of the insurance premiums. Amount to do "

Significance of continuous economic benefits (Corporate Tax Basic Circular 9-2-11)
(5) "The amount listed in (11) and (12) of 9-2-9 is to be borne on a regular basis.

The object of the present invention is to reduce corporate profits by introducing a life insurance contract with a deemed salary before the settlement of accounts, and after the settlement of accounts, the same amount of regular salary is allocated to the pre-established notification salary. The insurance premiums will be reduced so that the increase in income tax, etc. of officers due to the deemed salary will be absorbed, and the amount of future officers' take-home payments will be 100% or more with respect to corporate cash expenditures. It is to provide a settlement measure support system that can support the determination of the premium amount of the deemed salary.

The settlement measure support system of the present invention compresses the corporate profit of the target corporation by the deduction, and increases the take-home amount of the target officer who is an officer of the target corporation more than the burden of the target corporation caused by the deduction. It is a settlement measure support system that supports the determination of the distribution amount,
An officer salary acquisition method for acquiring the current officer salary before the settlement and the revised officer salary after the settlement,
A deduction calculation method that calculates the difference between the current officer salary and the revised officer salary as the difference in the deduction of the target corporation.
The first constant is read from the first constant storage means for storing the first constant required to calculate the social insurance premium borne by the target corporation, and the first constant, the current officer salary, and the revised officer. A corporate social insurance premium calculation method that calculates the difference in social insurance premiums borne by the target corporation based on the salary amount,
Based on the difference in the deductions of the target corporation calculated by the deduction calculation means and the difference in the social insurance premiums borne by the target corporation calculated by the corporate social insurance premium calculation means, in cash of the target corporation caused by the deductions. A cash expenditure calculation method that calculates the expenditure amount as a cash expenditure amount,
The second constant is read from the second constant storage means for storing the second constant required to calculate the social insurance premium borne by the target officer, and the second constant, the current officer salary, and the revised officer An officer social insurance premium calculation method that calculates the difference in social insurance premiums borne by the target officer based on the salary amount,
The third constant is read out from the third constant storage means for storing the third constant necessary for calculating the income tax and the inhabitant tax borne by the target officer, and the third constant, the current officer salary amount, and the revised one are read. An officer income tax calculation method that calculates the difference between the income tax and inhabitant tax borne by the target officer based on the officer salary,
The difference in officer salary calculated as the difference in loss of the target corporation by the deduction calculation means, the difference in social insurance premiums borne by the target officer calculated by the above-mentioned officer social insurance premium calculation means, and the above-mentioned officer income tax calculation means. Based on the difference between the income tax and the inhabitant tax of the target officer calculated by
Equipped with
The current officer salary includes the current regular salary, the current pre-established notification salary, and the current deemed salary.
The revised officer salary includes the revised regular salary, the revised pre-established notification salary, and the revised estimated salary.
The revised regular equal amount salary and the revised pre-fixed notification salary are determined so that a part of the current regular same salary will be distributed to the revised pre-fixed notification salary.
The revised salary amount will be determined to include the annual premium for life insurance of the target officers who will start paying as salary before the settlement of accounts.
Further, based on the difference between the cash expenditure amount calculated by the cash expenditure calculation means and the take-home amount of the target officer calculated by the take-home amount calculation means, the difference in the take-home amount of the target officer with respect to the cash expenditure amount. A simple return rate calculation means for calculating a simple return rate, which is a ratio, and
A simple return rate output means for outputting the simple return rate calculated by the simple return rate calculation means is provided.

According to the settlement measure support system of the present invention, corporate profits are reduced by introducing a life insurance contract with a deemed salary before the settlement of accounts, and after the settlement of accounts, the same amount of regular salary is allocated to the pre-established notification salary. By doing so, we will reduce social insurance premiums, thereby absorbing the increase in income tax, etc. of officers due to salary, and in addition, the amount of future officers' take-home payments will be 100% of the cash expenditure of corporations. As described above, it is possible to support the determination of the premium amount of the deemed salary.

FIG. 1 is a diagram showing a hardware configuration of a settlement measure support device. FIG. 2 is a flowchart showing a settlement measure support simulation process. FIG. 3 is a screen of the user interface. FIG. 4 is a screen of the user interface. FIG. 5 is a diagram for explaining the results of the settlement measure support simulation.

The settlement measure support system according to the embodiment of the present invention compresses the corporate profit of the target corporation by deduction and increases the take-home amount of the target officer who is an officer of the target corporation more than the burden of the target corporation caused by the deduction. It is a settlement measure support system that supports the determination of the distribution amount of officer salaries.
An officer salary acquisition method for acquiring the current officer salary before the settlement and the revised officer salary after the settlement,
A deduction calculation method that calculates the difference between the current officer salary and the revised officer salary as the difference in the deduction of the target corporation.
The first constant is read from the first constant storage means for storing the first constant required to calculate the social insurance premium borne by the target corporation, and the first constant, the current officer salary, and the revised officer. A corporate social insurance premium calculation method that calculates the difference in social insurance premiums borne by the target corporation based on the salary amount,
Based on the difference in the deductions of the target corporation calculated by the deduction calculation means and the difference in the social insurance premiums borne by the target corporation calculated by the corporate social insurance premium calculation means, in cash of the target corporation caused by the deductions. A cash expenditure calculation method that calculates the expenditure amount as a cash expenditure amount,
The second constant is read from the second constant storage means for storing the second constant required to calculate the social insurance premium borne by the target officer, and the second constant, the current officer salary, and the revised officer An officer social insurance premium calculation method that calculates the difference in social insurance premiums borne by the target officer based on the salary amount,
The third constant is read out from the third constant storage means for storing the third constant necessary for calculating the income tax and the inhabitant tax borne by the target officer, and the third constant, the current officer salary amount, and the revised one are read. An officer income tax calculation method that calculates the difference between the income tax and inhabitant tax borne by the target officer based on the officer salary,
The difference in officer salary calculated as the difference in loss of the target corporation by the deduction calculation means, the difference in social insurance premiums borne by the target officer calculated by the above-mentioned officer social insurance premium calculation means, and the above-mentioned officer income tax calculation means. Based on the difference between the income tax and the inhabitant tax of the target officer calculated by
Equipped with
The current officer salary includes the current regular salary, the current pre-established notification salary, and the current deemed salary.
The revised officer salary includes the revised regular salary, the revised pre-established notification salary, and the revised estimated salary.
The revised regular equal amount salary and the revised pre-fixed notification salary are determined so that a part of the current regular same salary will be distributed to the revised pre-fixed notification salary.
The revised salary amount will be determined to include the annual premium for life insurance of the target officers who will start paying as salary before the settlement of accounts.
Further, based on the difference between the cash expenditure amount calculated by the cash expenditure calculation means and the take-home amount of the target officer calculated by the take-home amount calculation means, the difference in the take-home amount of the target officer with respect to the cash expenditure amount. A simple return rate calculation means for calculating a simple return rate, which is a ratio, and
It is a settlement measure support system including a simple return rate output means for outputting the simple return rate calculated by the simple return rate calculation means (first configuration).

According to the above configuration, the simple return rate calculation means calculates the simple return rate, which is the ratio of the difference between the cash expenditure amount of the target corporation and the take-back amount of the target officer. Therefore, it is possible to determine the amount to be allocated from the annual premium of life insurance and the regular salary to the pre-established notification salary so that the simple return rate is 100% or more. As a result, corporate profits will be reduced by introducing a life insurance contract with a deemed salary before the settlement of accounts, and after the settlement of accounts, the same amount of regular salary will be allocated to the pre-established notification salary to reduce social premiums. In order to absorb the increase in income tax, etc. of officers due to the deemed salary, and to make the future take-home amount of the officers 100% or more with respect to the cash expenditure of the corporation, the estimated salary It can assist in determining the amount of insurance premiums.

In the first configuration above
The current corporate income amount before the settlement of accounts and the corporate income amount acquisition means for acquiring the revised corporate income amount,
The fourth constant is read out from the fourth constant storage means for storing the fourth constant necessary for calculating the corporate tax, the inhabitant tax, and the business tax borne by the target corporation, and the fourth constant, the current corporate income amount. , Corporate tax calculation means that calculates the difference between corporate tax, inhabitant tax, and business tax borne by the target corporation based on the revised corporate income amount, current loss amount, and revised loss amount.
The difference in the loss of the target corporation calculated by the deduction calculation means, the difference between the corporate tax, the inhabitant tax, and the business tax calculated by the corporate tax calculation means, and the target calculated by the corporate social insurance premium calculation means. A real burden calculation method that calculates the actual burden of the target corporation as the actual burden caused by the loss based on the difference in social insurance premiums borne by the corporation.
Based on the difference between the actual burden amount calculated by the real burden calculation means and the take-home amount of the target officer calculated by the take-home amount calculation means, the ratio of the difference between the actual burden amount and the take-home amount of the target officer. A real return rate calculation means for calculating a certain real return rate,
A real return rate output means for outputting the real return rate calculated by the real return rate calculation means may be further provided (second configuration).

According to the above configuration, the real return rate calculation means calculates the real return rate, which is the ratio of the difference between the actual burden amount of the target corporation and the take-back amount of the target officer. Therefore, in addition to the simple return rate, the annual premium for life insurance and the amount to be allocated from the regular salary to the pre-established notification salary can be appropriately determined based on the real return rate.

Here, as the means for acquiring the officer salary, for example, the current and revised officer salary may be input from an operation unit such as a keyboard, and the current and revised officer salary may be acquired or received from an external terminal or the like. You may. Further, the current and revised officer salaries may be read from a storage device, a storage medium, or the like, and the current and revised officer salaries may be generated or calculated by information processing or the like. Therefore, acquisition includes at least input, acquisition, reception, reading, generation and calculation. Hereinafter, the concept of acquisition is the same.

The simple return rate output means can output the simple return rate by, for example, display, printing, audio output, writing to a storage device, a storage medium, or the like, transmission to an external terminal, or any other method. Therefore, the output includes at least display, print, audio output, export, and transmission. Hereinafter, the concept of output is the same.

The first constant storage means stores the first constant by all means and at any time. The first constant may be stored in advance, or the first constant may be stored by input from the outside or the like during the operation of the system without storing the first constant in advance. The same applies to other constant storage means.

This system may be realized as a single device, a terminal or other device, or may be realized as a network system in which a plurality of devices, terminals or other devices are communicably connected.

[Embodiment 1]
Hereinafter, the settlement measure support device 100 according to the embodiment of the present invention will be described in detail with reference to the drawings. The same or corresponding parts in the figure are designated by the same reference numerals and the description thereof will not be repeated. In addition, in order to make the explanation easy to understand, in the drawings referred to below, the configuration is shown in a simplified or schematic manner, or some constituent members are omitted.

FIG. 1 is a diagram showing a hardware configuration of the settlement measure support device 100. As shown in FIG. 1, the settlement measure support device 100 includes a CPU (Central Processing Unit) 10, a ROM (Read Only Memory) 20, a RAM (Random Access Memory) 30, and an I / F (Inter Face) 40. There is. The CPU 10 controls the calculation and the entire system based on the control program. The ROM 20 stores the control program of the CPU 10 and the like in advance in a predetermined area. The RAM 30 stores the data read from the ROM 20 and the like and the calculation result required in the calculation process of the CPU 10. The I / F 40 mediates the input / output of data to the external device. These are connected by a bus 50, which is a signal line for transferring data.

An operation unit 60, a storage unit 70, and a display unit 80 are connected to the I / F 40 as external devices. The operation unit 60 is a keyboard, mouse, or the like capable of inputting data. The storage unit 70 stores data, tables, and the like as files. The storage unit 70 contains various insurance premium rates necessary for calculating social insurance premiums for corporations and officers, various tax rates for calculating tax amounts such as corporate tax, inhabitant tax, and business tax, and income tax and inhabitants for officers. Various tax rates for calculating taxes are stored. The display unit 80 displays the screen of the user interface based on the image signal.

Next, the operation of this embodiment will be described. FIG. 2 is a flowchart showing a settlement measure support simulation process. 3 and 4 are user interface screens.

The user inputs the corporate income amount of the target corporation in the text box 300 of FIG. 3, and inputs the officer salary amount of the target officer in the text box 302. Enter the corporate income amount and the officer salary amount separately for the current (current) amount and the revised (reviewed) amount, respectively. The current (current) time point is the time point before the latest settlement of accounts, and the time point after the revision (after review) is the time point after the latest settlement of accounts.

In FIG. 3, in the text box 300, the same amount of 50,000,000 yen is input as the current corporate income amount and the revised corporate income amount.

The current officer salary and the revised officer salary of the target officer to be entered in the text box 302 are separately input into the regular salary amount, the pre-established notification salary amount, and the deemed salary amount, respectively.

Here, the revised estimated salary amount is determined to include the annual premium for life insurance of the target officer who starts paying as the estimated salary before the settlement of accounts. In Fig. 3, the current annual salary of 0 yen is entered as the estimated salary, but after the revision, the annual salary of 2,500,000 yen, which is the annual premium for life insurance, is entered as the estimated salary. is doing.

In this way, it is possible to reduce corporate profits by introducing a life insurance contract with a salary that is considered before the settlement of accounts.

In addition, regarding the revised regular equal amount salary and the revised pre-fixed notification salary, it will be decided to allocate a part of the current regular same amount salary to the revised pre-fixed notification salary. In this way, by allocating the same amount of regular salary to the pre-established notification salary after the settlement of accounts, it is possible to reduce the social insurance premiums and absorb the increase in income tax, etc. of officers due to the deemed salary.

In Fig. 3, the current regular salary is 1,000,000 yen per month, of which 900,000 yen per month (10,800,000 yen per year) is allocated to the revised pre-established notification salary and revised. Later, the regular salary is changed to 100,000 yen per month. As a result, the current pre-established notification salary is 0 yen, but the revised pre-established notification salary is 10,800,000 yen per year, which is allocated from the regular salary.

When the settlement measure support simulation process is executed in the CPU 10, first, as shown in FIG. 2, the process proceeds to step S100.

In step S100, the current corporate income amount entered in the text box 300 and the revised corporate income amount are acquired.

In step S102, the current officer salary amount entered in the text box 302 and the revised officer salary amount are acquired.

In step S104, the difference between the current officer salary and the revised officer salary is the difference in the loss of the target corporation based on the current officer salary entered in the text box 302 and the revised officer salary. Calculated as. The calculated difference in the loss of the target corporation is displayed in the display column 400.

In Fig. 3, the difference between the current officer salary and the revised officer salary (the difference in the loss of the target corporation) is the annual premium of life insurance introduced as salary before the settlement of accounts. It is 2,500,000 yen.

In step S106, the insurance premium rate required to calculate the social insurance premium borne by the target corporation is read from the storage unit 70, and based on the read out insurance premium rate, the current officer salary amount, and the revised officer salary amount, The current and revised social insurance premiums borne by the target corporation are calculated. Then, the difference is calculated based on the calculated current and revised social insurance premiums. The difference between the calculated current officer salary and the revised officer salary based on the social insurance premium is displayed in the display column 402.

In Fig. 3, the current social insurance premium based on the current officer salary is calculated to be 1,384,596 yen per year, and the revised social insurance premium based on the revised officer salary is 795,437 yen per year. The difference between the current officer salary and the revised officer salary is calculated as 589,160 yen (decrease) per year (display column 402).

In this way, it is possible to reduce the social insurance premiums borne by the target corporation by allocating the regular salary to the pre-established notification salary after the settlement of accounts.

In step S108, the difference between the current officer salary and the revised officer salary (difference in loss of the target corporation) (display column 400) and the difference in social insurance premiums borne by the target corporation (display column 402). Based on, the amount of cash expenditure of the target corporation caused by the loss is calculated as the amount of cash expenditure. The calculated cash expenditure of the target corporation is displayed in the display column 404 and the display column 504 in FIG.

In FIG. 3, the amount of cash expenditure of the target corporation is calculated to be 1,910,841 yen per year (display column 404). This is obtained by subtracting the annual amount of 589,160 yen, which is the difference in social insurance premiums, displayed in the display column 402 from the difference of 2,500,000 yen of the loss of the target corporation displayed in the display column 400. The amount of money.

Similarly, in FIG. 4, the amount of cash expenditure (cash expenditure) of the target corporation is calculated to be 1,910,841 yen per year. This is the annual amount 589, which is the difference in social insurance premiums displayed in the display column 502, from the difference in deductions (deemed salary) of 2,500,000 yen displayed in the display column 500. , 160 yen is deducted.

In this way, by allocating the same amount of regular salary to the pre-established notification salary after the settlement of accounts, the social insurance premiums borne by the target corporation will be reduced. It can be less than 2,500,000 yen.

In step S110, the corporate tax, inhabitant tax, and tax rate required for calculating the business tax borne by the target corporation are read from the storage unit 70, the read tax rate, the current corporate income amount, and the revised corporate income amount. Based on the current loss amount and the revised loss amount, the current and revised corporate tax, inhabitant tax, and business tax borne by the target corporation are calculated. Then, the difference is calculated based on the calculated current and revised corporate tax, inhabitant tax, and business tax. The calculated difference between the current and revised corporate tax, inhabitant tax, and business tax is displayed in display column 406.

In Fig. 3, the current corporate tax, inhabitant tax, and business tax are calculated to be 11,751,114 yen per year, and the revised corporate tax, inhabitant tax, and business tax are calculated to be 11,109,263 yen per year. The difference between the current and revised corporate tax, inhabitant tax, and business tax is calculated to be 641,851 yen (decrease) per year (display column 406).

By introducing a life insurance contract with a salary that is considered before the settlement of accounts in this way, it is possible to reduce corporate income and reduce corporate tax, inhabitant tax, and business tax.

In step S112, the insurance premium rate required to calculate the social insurance premium borne by the target officer is read from the storage unit 70, and based on the read out insurance premium rate, the current officer salary amount, and the revised officer salary amount, The current and revised social insurance premiums borne by the target officers will be calculated. Then, the difference is calculated based on the calculated current and revised social insurance premiums. The difference between the calculated current officer salary and the revised officer salary based on the social insurance premium is displayed in the display column 408.

In Fig. 3, the current social insurance premium based on the current officer salary is calculated to be 1,384,596 yen per year, and the revised social insurance premium based on the revised officer salary is 795,425 yen per year. The difference between the current officer salary and the revised officer salary is calculated as 589,172 yen (decrease) per year (display column 408).

In this way, by allocating the same amount of regular salary to the pre-established notification salary after the settlement of accounts, it is possible to reduce the social insurance premiums borne by the target officers.

In step S114, the tax rate necessary for calculating the income tax and the inhabitant tax borne by the target officer is read from the storage unit 70, and the target is based on the read tax rate, the current officer salary amount, and the revised officer salary amount. Current and revised income tax and inhabitant tax borne by officers are calculated. Then, the difference is calculated based on the calculated current and revised income tax and inhabitant tax. The difference between the calculated current officer salary and the revised officer salary based on the income tax and the inhabitant tax is displayed in the display column 410.

In Fig. 3, the current income tax and inhabitant tax based on the current officer salary is calculated to be 1,787,983 yen per year, and the revised income tax and inhabitant tax based on the revised officer salary is 2, It is calculated to be 950,867 yen, and the difference between the income tax and the inhabitant tax based on the current officer salary and the revised officer salary is calculated to be 1,162,884 yen (increase) per year (display column 410).

In this way, by introducing a life insurance contract with a deemed salary before the settlement of accounts, the amount of salary of the target officers will increase, and as a result, the income tax and inhabitant tax borne by the target officers will increase.

In step S116, the difference between the current officer salary and the revised officer salary (difference in loss of the target corporation) (display column 400), the difference in social insurance premiums borne by the target officer (display column 408), and The difference in the take-home amount of the target officer is calculated based on the difference between the income tax and the inhabitant tax of the target officer (display column 410). The difference in the calculated take-back amount of the target officer is displayed in the display column 412.

In FIG. 3, the difference in the take-home amount of the target officer is calculated to be 1,926,287 yen per year (display column 412). This is the difference between the current officer salary and the revised officer salary (the difference in the loss of the target corporation) of 2,500,000 yen (display column 400), and the social insurance premiums borne by the target officer. The annual amount of 589,172 yen (display column 408), which is the difference (decrease), is added, and the annual amount of 1,162,884 yen (display column 410), which is the difference (increase) between the income tax and the inhabitant tax of the target officer, is deducted. The amount of money.

Similarly, in FIG. 4, the difference in the take-home amount of the target officer is calculated to be 1,926,287 yen per year (display column 516). This is the difference between the current officer salary and the revised officer salary (the difference in the loss of the target corporation) of 2,500,000 yen (display column 510), and the social insurance premiums borne by the target officer. Add the difference (decrease) of 589,172 yen per year (display column 512) and deduct the difference (increase) of income tax and inhabitant tax of the target officers of 1,162,884 yen (display column 514). The amount of money.

The difference between the current officer salary and the revised officer salary (the difference in the loss of the target corporation) used when calculating the difference in the take-home amount of the target officer is the cancellation fee for the insurance cancellation paid in kind. It is apportioned per year.

For this reason, for the life insurance contract to be introduced, select a funded product with a simple return rate of 100% or more at the time of cancellation. Specifically, whole life insurance, increasing term health, foreign currency-denominated whole life insurance, annuity insurance, etc. can be considered. Regarding the selection of insurance products, for example, the selection is made on the condition that the return rate of the planned retirement age of officers exceeds 100%.

Normally, for corporate insurance, the percentage that can be deducted according to the refund rate is determined by the basic corporate tax notification, but in the contract form of salary, the entire amount can be deducted as regular salary without being affected by the notification. Therefore, a foreign currency-denominated whole life insurance with a return rate of 120% also contributes to the reduction of corporate profits as a total loss. However, since the income tax of officers will increase, it will contribute to the asset formation of officers by tying it with measures to reduce social insurance premiums.

In step S118, the difference between the current officer salary and the revised officer salary (difference in loss of the target corporation) (display column 400), the current and revised corporate tax, the inhabitant tax, and the target corporation borne by the target corporation. Based on the difference in business tax (display column 406) and the difference in social insurance premiums borne by the target corporation (display column 402), the actual burden amount of the target corporation caused by the loss is calculated as the actual burden amount. The calculated actual burden amount of the target corporation is displayed in the display column 508 of FIG.

In FIG. 4, the actual burden (real expenditure) of the target corporation is calculated to be 1,268,989 yen per year (display column 508). This is the difference between the corporate tax, inhabitant tax, and business tax borne by the target corporation from the annual amount of 1,910,841 yen (display column 504, display column 404 in Fig. 3), which is the amount of cash expenditure of the target corporation. It is the amount after deducting the annual amount of 641,851 yen (display column 506, display column 406 in FIG. 3).

In step S120, the difference between the cash expenditure of the target corporation (display column 404 in FIG. 3 and display column 504 in FIG. 4) and the take-home amount of the target officer (display column 412 in FIG. 3 and display column 516 in FIG. 4). ), The simple return rate, which is the ratio of the difference between the cash expenditure and the take-back amount of the target officer, is calculated. The calculated simple return rate is displayed in the display column 520 of FIG.

In FIG. 4, the simple return rate is calculated to be 100.8% (display column 520). This is due to the annual amount of 1,910,841 yen (display column 504), which is the amount of cash expenditure of the target corporation, and the annual amount of 1,926,287 yen (display column 516), which is the difference between the amount of money taken by the target officer. It is a calculated value.

In this way, we will introduce a life insurance contract with a salary that is considered before the settlement of accounts to reduce corporate profits, and after the settlement of accounts, we will allocate the same amount of regular salary to the pre-established notification salary to reduce social insurance premiums. By combining the combination of absorbing the increase in income tax, etc. of officers due to salary, the amount of insurance premiums for salary will be determined so that the amount of future officers' take-home payments will be 100% or more. It becomes possible.

In step S122, the actual burden is based on the actual burden amount of the target corporation (display column 508 in FIG. 4) and the difference in the take-home amount of the target officer (display column 412 in FIG. 3 and display column 516 in FIG. 4). The real return rate, which is the ratio of the difference between the amount and the amount taken by the target officer, is calculated. The calculated real return rate is displayed in the display column 522 of FIG.

In FIG. 4, the actual return rate is calculated to be 151.8% (display column 522). This is due to the annual amount of 1,268,989 yen (display column 508), which is the actual burden of the target corporation, and the annual amount of 1,926,287 yen (display column 516), which is the difference between the take-home amount of the target officer. It is a calculated value.

By calculating the real return rate in this way, in addition to the simple return rate, the annual premium for life insurance and the amount to be allocated from the regular salary to the pre-established notification salary are appropriate based on the real return rate. It becomes possible to decide on.

FIG. 5 is a diagram for explaining the results of the settlement measure support simulation. Figure 5a shows the difference in losses of the target corporation (deemed salary), the difference in corporate tax, inhabitant tax, and business tax borne by the target corporation (tax saving amount), and the difference in social insurance premiums borne by the target corporation (corporate insurance). The relationship between the amount of reduction), the amount of cash expenditure of the target corporation (cash expenditure), and the actual burden of the target corporation (real burden) is shown.

Figure 5b shows the difference in salaries of officers (deemed salary), the difference in income tax and inhabitant tax of target officers (income tax), the difference in social insurance premiums borne by target officers (reduction of company insurance), and the take-home pay of target officers. It shows the relationship between the difference in amount (take-back amount).

In FIG. 5a, the difference in loss (deemed salary) of the target corporation is 2,500,000 yen per year, but the difference in corporate tax, inhabitant tax, and business tax borne by the target corporation (tax saving amount) is Since the annual amount is 641,851 yen and the difference in social insurance premiums borne by the target corporation (company insurance reduction amount) is 589,160 yen per year, the amount of cash expenditure (cash expenditure) of the target corporation is considered to be the salary amount. The annual amount is 1,910,841 yen, which is less, indicating that the actual burden (actual burden) of the target corporation is 1,268,989 yen, which is even smaller than the cash expenditure.

Further, in FIG. 5b, the difference in salary of officers (deemed salary) is 2,500,000 yen per year, but the difference between income tax and inhabitant tax of the target officer (income tax) is 1,162,884 yen per year. Since the difference in social insurance premiums paid by the target officers (reduction of company insurance) is 589,172 yen per year, the disposable income of the target officers is 573,713 yen per year from the difference in salaries of the officers (deemed salary). Although it will decrease, the difference in the amount of money taken by the target officers (the amount of increase in the amount of money taken) will be 1,926,287 yen per year.

In the present embodiment, the storage unit 70 corresponds to the first constant storage means, the second constant storage means, and the third constant storage means. Step S100 corresponds to the corporate income amount acquisition means, step S102 corresponds to the officer salary amount acquisition means, step S104 corresponds to the deduction calculation means, and step S106 corresponds to the corporate social insurance premium calculation means. , Step S108 corresponds to the cash expenditure calculation means, step S110 corresponds to the corporate tax calculation means, step S112 corresponds to the officer social insurance premium calculation means, and step S114 corresponds to the officer income tax calculation means. Correspondingly, step S116 corresponds to the take-home amount calculation means, step S118 corresponds to the actual burden calculation means, step S120 corresponds to the simple return rate calculation means and the simple return rate output means, and step S122 corresponds to the simple return rate calculation means. Corresponds to the real return rate calculation means and the real return rate output means.

According to the embodiment of the present invention described above, it is the ratio of the difference between the cash expenditure of the target corporation and the take-back amount of the target officer based on the input current and revised corporate income amount and officer salary amount. Calculate the simple return rate. Therefore, it is possible to determine the amount to be allocated from the annual premium of life insurance and the regular salary to the pre-established notification salary so that the simple return rate is 100% or more. As a result, corporate profits will be reduced by introducing a life insurance contract with a deemed salary before the settlement of accounts, and after the settlement of accounts, the same amount of regular salary will be allocated to the pre-established notification salary to reduce social premiums. In order to absorb the increase in income tax, etc. of officers due to the deemed salary, and to make the future take-home amount of the officers 100% or more with respect to the cash expenditure of the corporation, the estimated salary It can assist in determining the amount of insurance premiums.

In addition, by calculating the real return rate, which is the ratio of the difference between the actual burden of the target corporation and the take-back amount of the target officer, in addition to the simple return rate, the annual premium for life insurance is based on the real return rate. And the amount to be allocated to the pre-established notification salary from the regular same amount salary can be appropriately determined.

[Modification example]
Although the embodiments of the present invention have been described above, the above-described embodiments are merely examples for carrying out the present invention. Therefore, the present invention is not limited to the above-described embodiment, and the above-mentioned embodiment can be appropriately modified and carried out within a range not deviating from the gist thereof.

For example, in the above embodiment, it is realized as a settlement measure support device 100 which is a single device, but the present invention is not limited to this, and it can also be realized as a network system.

Further, in the above embodiment, the constants and other information are stored in the storage unit 70, but the present invention is not limited to this, and the constants and other information may be stored in the RAM 30 and other storage means.

Further, in the above embodiment, a case where a program stored in advance in the ROM 20 is executed when executing the process shown in the flowchart of FIG. 2 has been described, but the present invention is not limited to this, and a program showing these procedures is stored. The program may be read into the RAM 30 and executed from the stored storage medium.

The present invention is applicable to a settlement measure support system for supporting settlement measures.

100 Settlement measures support device 10 CPU
20 ROM
30 RAM
40 I / F
50 Bus 60 Operation unit 70 Storage unit 80 Display unit

Claims (2)

Supports determining the distribution amount of officer salary so that the corporate profit of the target corporation is compressed by the deduction and the take-home amount of the target officer who is an officer of the target corporation is increased more than the burden of the target corporation caused by the deduction. , It is a settlement measure support system,
An officer salary acquisition method for acquiring the current officer salary before the settlement and the revised officer salary after the settlement,
A deduction calculation method that calculates the difference between the current officer salary and the revised officer salary as the difference in the deduction of the target corporation.
The first constant is read from the first constant storage means for storing the first constant required to calculate the social insurance premium borne by the target corporation, and the first constant, the current officer salary, and the revised officer. A corporate social insurance premium calculation method that calculates the difference in social insurance premiums borne by the target corporation based on the salary amount,
Based on the difference in the deductions of the target corporation calculated by the deduction calculation means and the difference in the social insurance premiums borne by the target corporation calculated by the corporate social insurance premium calculation means, in cash of the target corporation caused by the deductions. A cash expenditure calculation method that calculates the expenditure amount as a cash expenditure amount,
The second constant is read from the second constant storage means for storing the second constant required to calculate the social insurance premium borne by the target officer, and the second constant, the current officer salary, and the revised officer An officer social insurance premium calculation method that calculates the difference in social insurance premiums borne by the target officer based on the salary amount,
The third constant is read out from the third constant storage means for storing the third constant necessary for calculating the income tax and the inhabitant tax borne by the target officer, and the third constant, the current officer salary amount, and the revised one are read. An officer income tax calculation method that calculates the difference between the income tax and inhabitant tax borne by the target officer based on the officer salary,
The difference in officer salary calculated as the difference in loss of the target corporation by the deduction calculation means, the difference in social insurance premiums borne by the target officer calculated by the above-mentioned officer social insurance premium calculation means, and the above-mentioned officer income tax calculation means. Based on the difference between the income tax and the inhabitant tax of the target officer calculated by
Equipped with
The current officer salary includes the current regular salary, the current pre-established notification salary, and the current deemed salary.
The revised officer salary includes the revised regular salary, the revised pre-established notification salary, and the revised estimated salary.
The revised regular equal amount salary and the revised pre-fixed notification salary are determined so that a part of the current regular same salary will be distributed to the revised pre-fixed notification salary.
The revised salary amount will be determined to include the annual premium for life insurance of the target officers who will start paying as salary before the settlement of accounts.
Further, based on the difference between the cash expenditure amount calculated by the cash expenditure calculation means and the take-home amount of the target officer calculated by the take-home amount calculation means, the difference in the take-home amount of the target officer with respect to the cash expenditure amount. A simple return rate calculation means for calculating a simple return rate, which is a ratio, and
A simple return rate output means for outputting the simple return rate calculated by the simple return rate calculation means is provided.
Settlement measures support system.
The current corporate income amount before the settlement of accounts and the corporate income amount acquisition means for acquiring the revised corporate income amount,
The fourth constant is read out from the fourth constant storage means for storing the fourth constant necessary for calculating the corporate tax, the inhabitant tax, and the business tax borne by the target corporation, and the fourth constant, the current corporate income amount. , Corporate tax calculation means that calculates the difference between corporate tax, inhabitant tax, and business tax borne by the target corporation based on the revised corporate income amount, current loss amount, and revised loss amount.
The difference in the loss of the target corporation calculated by the deduction calculation means, the difference between the corporate tax, the inhabitant tax, and the business tax calculated by the corporate tax calculation means, and the target calculated by the corporate social insurance premium calculation means. A real burden calculation method that calculates the actual burden of the target corporation as the actual burden caused by the loss based on the difference in social insurance premiums borne by the corporation.
Based on the difference between the actual burden amount calculated by the real burden calculation means and the take-home amount of the target officer calculated by the take-home amount calculation means, the ratio of the difference between the actual burden amount and the take-home amount of the target officer. A real return rate calculation means for calculating a certain real return rate,
A real return rate output means for outputting the real return rate calculated by the real return rate calculation means is further provided.
The settlement measure support system according to claim 1.

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