中古車が節税になる

はじめに

交際費や消耗品費など、通常の経費は支払ったときに経費になりますが、固定資産を購入したときは、法定耐用年数に応じて数年かけて徐々に経費になっていきます。法定耐用年数とは、この資産ならこれぐらいの年数は使えるだろうと国が決めた年数をいいます。

 

例えば新車を購入した場合、6年かけて経費になります。300万円の新車なら、もし定額法で計算するなら1年で50万円ずつ経費になります。

 

中古車は耐用年数が短い

固定資産を中古で買うと、新品で買った場合に比べて耐用年数が短くなります。耐用年数が短くなると、早く経費にできます。そのため、中古資産は節税になると言われています。

新車でも中古車でも経費になる額は変わらないので、税金の額も変わりません。中古資産だと前倒しで経費にできるので、その分税金の支払いを後ろに繰り越す効果があるのです。資金繰りは受け取る金額は早めに、支払う金額は遅くが基本です。

 

具体的な計算方法

国税庁のホームページから抜粋しました。

 

[平成30年4月1日現在法令等]

中古資産を取得して事業の用に供した場合には、その資産の耐用年数は、法定耐用年数ではなく、その事業の用に供した時以後の使用可能期間として見積もられる年数によることができます。
ただし、その中古資産を事業の用に供するために支出した資本的支出の金額がその中古資産の再取得価額(中古資産と同じ新品のものを取得する場合のその取得価額をいいます。)の50%に相当する金額を超える場合には、耐用年数の見積りをすることはできず、法定耐用年数を適用することになります。

また、使用可能期間の見積りが困難であるときは、次の簡便法により算定した年数によることができます。
ただし、その中古資産を事業の用に供するために支出した資本的支出の金額がその中古資産の取得価額の50%に相当する金額を超える場合には、簡便法により使用可能期間を算出することはできません。

  1. (1) 法定耐用年数の全部を経過した資産
    その法定耐用年数の20%に相当する年数
  2. (2) 法定耐用年数の一部を経過した資産
    その法定耐用年数から経過した年数を差し引いた年数に経過年数の20%に相当する年数を加えた年数

なお、これらの計算により算出した年数に1年未満の端数があるときは、その端数を切り捨て、その年数が2年に満たない場合には2年とします。

(注) 中古資産の耐用年数の算定は、その中古資産を事業の用に供した事業年度においてすることができるものですから、その事業年度において耐用年数の算定をしなかったときは、その後の事業年度において耐用年数の算定をすることはできません。

 

つまり、原則としてその中古資産を事業のために使い始めた時から、後どれくらいの年数使用できるかという使用可能期間を自分で見積もらなければならないが、例外として使用可能期間の見積りが難しいときは、年数法定耐用年数の全部を経過した中古資産は、法定耐用年数の20%の年数で計算してもいいんです。

例えば、4年落ちの中古車の耐用年数は、

(6年 - 4年) + (4年 × 20%) = 2.8年

1年未満の端数は切り捨てるので2年になります。もし減価償却を定率法で計算していると、耐用年数2年の定率法の償却率は100%、つまり1年で全額経費にできます。

 

注意点

先程の例のように1年で全額経費にできるといっても、月割で計算されるので、例えば3月決算の会社で、2月に中古車を買っても、その年度は2か月しか経費にできず、残りの10ヶ月分は翌年の経費になってしまいます。

またせっかく中古車を購入しても、使わずにずっと車庫にあるような状態では、経費にできません。

さらに当然のことですが、節税のためにわざわざ不必要な中古車を購入することは、本末転倒です。

 

最後に

車を購入するときは、車の性能、年式、デザイン等色々考えながらご購入されることと思いますが、「中古車が節税になる」その知識も頭の隅に置いておいていただければと思います。

中古車が節税になる」への93件のフィードバック

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