Are you worried about what will be expenses in your first apartment management?In addition, many people may be worried that "it is difficult to file a final tax return or book management" when starting an apartment management in the future.
The worries that you don't know the expenses that can be recorded and the unseen expenses are a problem that many apartment owners have.If you do not declare something that can be recorded, you may not have a tax saving effect and you may lose your income.
Therefore, in this article, the expenses for apartment management are divided into those that can be reduced or cannot be dropped so that apartment owners can be booked smoothly.In addition, please refer to the tax saving methods that can be managed by apartments.
＼＼土地活用や不動産投資を考えている方におすすめ／／老後が心配で、土地活用や不動産投資に興味を持つ人が増えています。そこで今回は、1万円から始められて、初心者にも優しい不動産投資のサービスをピックアップしました！どのサービスも無料で投資案件が見れるので、確認してみてください！アカウント登録時間は3分ほど！※日本トレンドリサーチによるインターネット調査（2021年9月サイトのイメージ調査）
This article introduces real estate crowdfunding that can invest in real estate from 10,000 yen is also recommended!
【2022年最新】不動産投資型クラウドファンディングおすすめ11選！監修者に聞いた比較ポイントも徹底解説最小1万円から始められることや、物件の管理などの手間がかからない理由から、気軽に始められることで人気の不動産クラウドファンディング。アカウントを作ったり案件を見るのは無料なので始めやすいけど、数あるサービスの中で、どこのサービス...news.mynavi.jp2021.07.26Check the concept of taxes and necessary expenses related to apartment management.How do you record your apartment management expenses?
First of all, when you start running an apartment, you will be charged your income and resident tax.
| 税金 | 説明 | 計算式 |
| 所得税 | 個人の所得に対して課される税金 | 課税所得×税率－控除額 |
| 住民税 | 都道府県民税と市町村民税を合わせた税金 | 課税所得×10％＋均等割 |
The taxable income that is the basis for calculating income tax and resident tax is calculated as follows.
課税所得 ＝ 不動産所得(※) ＋ 給与所得など(※不動産所得 ＝ 総収入金額 － 必要経費)In other words, if there are many necessary expenses for apartment management, the amount of taxable income will be reduced, and income tax and resident tax will be reduced.
However, some payments related to apartment management can be recognized as necessary expenses and not.Also, even if the payment of the necessary expenses is paid, for example, if you use it in business or private use like a mobile phone, it is necessary to appropriate (Note 1) in each of the ratio of each usage, and record only the business.there is.
Note 1) To distribute money and things based on some standards
Some payments related to apartment management can be dropped as necessary expenses and those that cannot be dropped.In this chapter, let's take a look at what kind of expenses are recognized.
アパート経営の収益管理は勘定科目という項目で分類するとわかりやすいです。勘定科目とは、日々の費用や収益を記録する上での分類のことで、確定申告にも活用できます。
The list of expenses that can be expenses for apartment management by account is as follows.
| 勘定科目名 | 説明 |
| ◎租税公課 | 土地・建物や事業に対してかかった税金 |
| ◎損害保険料 | 建物を火災や災害などから守るためにかけた保険料 |
| ◎修繕費 | 建物・物品の修理代 |
| ◎減価償却費 | 建物本体・附帯設備の取得費を一定期間にわたり経費処理で使う勘定科目 |
| ◎借入金利子 | アパートローン等の利息 |
| ◎地代家賃 | 敷地を借りている場合の賃借料 |
| ●水道光熱費 | 土地・建物管理のための上下水道料金・電気料金など |
| ●旅費交通費 | 関係先を往来するための交通費・宿泊費など |
| ●通信費 | 関係先と情報をやり取りするための電話料金・郵便料金など |
| ●広告宣伝費 | 入居者募集のための広告・宣伝に使う費用 |
| ●接待交際費 | 関係先への手土産代・飲食費など |
| ●消耗品費 | 10万円未満もしくは使用可能期間が1年未満の消耗品代 |
| ●貸倒金 | 回収できない滞納家賃の経費処理で使う勘定科目 |
| ○新聞図書費 | アパート経営に関する書籍代・新聞代・雑誌代 |
| ○管理諸費 | 敷地・建物・設備を管理するための費用 |
| ○支払報酬 | 税理士・司法書士・弁護士等に支払う報酬 |
| ○支払保証料 | 保証会社・保証機関にアパートローン等の保証人になってもらった場合に支払う保証料 |
| ◎その他の経費(●雑費) | どの勘定科目にも属さない少額の費用 |
| ◎専従者給与 | 青色事業専従者に支払う給料 |
| ※解体撤去費・立ち退き料 | アパートを解体・撤去するための費用、入居者の立ち退き料 |
[Meaning of symbols] ◎ Real estate income accounts ● General accounts ○ Increased accounts * Extraordinary expenses
Then, I will explain in detail in each classification.
Click here if you want to know the basic knowledge of apartment management.
アパート経営は本当に儲かる？基礎知識と失敗せず儲かる仕組みを解説アパート経営を始める場合、利益率を考慮した具体的な計画が必要です。本記事では、アパート経営を始める前に押さえておくべき基本知識や儲かる仕組みについて詳しく解説していきます。知識をつけて円滑なアパート運営へとつなげていきましょう。news.mynavi.jpHere are some expenses that can be recorded when acquiring real estate.The costs that can be set up are as follows.
Some subjects can record large amounts of money with expenses, so let's take a look.
The Public Division is a tax expense for acquisition of apartments, maintaining apartment premises and buildings, and rental businesses.Specifically, the following applies.
What I want to note here is the automobile tax.If the sole proprietor uses the same car for both apartment management and use of the same car, instead of booking all of the entire amount, the appropriateness rate is determined by distinguishing the amount used in the apartment management and the amount used in private, and in apartment management.Record only the amount used.This is called housework.
The method of determining the apportionation rate may be the mileage, the time of use, the number of days used.For example, record the mileage used in apartment management and calculate the percentage of the total mileage.If you use it frequently as an apartment management, you can apply for apartment management on weekdays and private on holidays.Make sure you can explain it on a basis when asked by the tax office.
Non -life insurance premiums are the expenses of insurance premiums to protect apartments from fire and disasters.Specifically, the following applies.
Insurance premiums are often paid at once, but when booking, you divide by the number of years of contract and record the year every year.This is called the period appropriate.For example, if you have a 10 -year contract fire insurance and pay 200,000 yen in the first year, the amount to be recorded every year is as follows.
【10年分の火災保険料】20万円 ÷ 【契約年数】10年 ＝ 【毎年の計上額】2万円The actual payment has been completed in the year of insurance, but don't forget to record 20,000 yen each year until the year after the contract expires.
In addition, if the rental apartment is the same building, the housework is required, just like the automobile tax mentioned above.Including the appropriateness rate in the area of the apartment and the house, the amount of only the apartment part is recorded.
If you want to know about fire insurance recommended by apartment management, please click here.
アパート経営者向けのおすすめ火災保険7社！選び方も徹底解説！アパート経営のリスクを軽減するために重要な火災保険。この記事では、アパート経営における火災保険の基本的な考え方や基礎知識、火災保険を選ぶときのポイント、火災保険に関する注意点について解説し、アパート経営者におすすめの火災保険を紹介します。news.mynavi.jpThe repair fee is the cost of repairing apartment equipment and goods.
The conditions and specific examples that can be recorded as a repair fee are as follows.
| 修繕料として認められる条件 | 修繕料の具体例 |
Even if it is called a repair, expenditure to extend the useful period of assets and increase the value is not possible to record as a necessary expense.The capital expenditure will be explained in detail later.
The depreciation expenses are the expenses that handle the acquisition costs of the buildings and equipment of the apartment as expenses over a certain period of time.
事業のために用いられる建物・設備・備品などの資産は時の経過とともにその価値が減っていくものです。このように経年によって価値が下がるような資産を減価償却資産といいます。その取得費は資産ごとに定められた使用可能期間で分割し、毎年減価償却費として計上することができます。
In real estate investment such as apartment management, it is very useful to record this depreciable assets as expenses.In the case of an apartment, the body and the attached equipment of the building fall under depreciable assets, and the land is not eligible.The acquisition cost of the building itself and the accessory equipment is divided into the period by the legal useful life specified by the NTA.
The legal useful life of the building itself is as follows.
The legal useful life of the accessory equipment is divided into electric equipment, water supply and drainage, hygiene equipment, and gas equipment, but it is about 15 years.The depreciation cost is not actually spent every year, but it will be a large amount, so be sure to record it.
Please read this article that explains in more detail about the calculation of depreciation cost and the number of useful years.
アパートの耐用年数はどれくらい？減価償却費との関係を徹底解説！耐用年数は資産の寿命にも直結すると言われており、融資を受けられるかにも関係しています。また減価償却費として節税することもでき、アパート運用には重要な要素です。この記事ではアパートの耐用年数の仕組みや減価償却費とどういった関係があるのかといった点をご紹介します。news.mynavi.jpBorrowed interest interest is the cost of interest in borrowings.Specifically, the interest rate and commission of the loan for purchasing an apartment are applicable.Don't forget to record that year's commission for the year.
ここで注意したいのが、ローンの元本返済自体は経費にならないという点です。この仕組みについては後ほど詳しく解説します。
The amount can be confirmed by the breakdown of the financial institution that is receiving the loan.The breakdown is sent at the end of the year, and the repayment of the principal and interest rate repayed that year are described.
Land rent is the expense of the rent and the fee for land and buildings.Specifically, the rent when renting an apartment site is applicable.
Management on the rented land is often difficult, such as it is difficult to pass the loan screening or negotiations with the owner.However, considering that the principal of the loan borrowed to buy the land is not expensive, it can be considered that the tax saving effect is high because the rent is recognized as expenses.
If you want to know more about leasehold ratio as a useful knowledge when filing a tax return, please read this article.
借地権割合とは？税金や地代の計算に使う土地評価額の求め方まで解説借地権割合とはどのような権利なのか、調べるにはどこを見ればよいのか。日常生活では関わる機会が少ない借地権割合について、土地の売買や相続に役立つ情報を解説します。これから相続税申告が必要な人、今後必要になる可能性がある人におすすめの記事です。news.mynavi.jpNext, I will introduce the contents of the costs that are very common in running apartments.The accounts that can be recorded are as follows.
In this way, many subjects can be recorded as expenses in management.Now, I will briefly introduce the contents of the account.
Utilitural heat expenses are expenses such as water and sewage charges, electricity charges, and fuel costs.Specifically, the following applies.
If the utility bills are shared with your home, you need to appropriate housework.
Travel expenses transportation expenses are the expenses such as transportation expenses and accommodation expenses when going back and forth.Specifically, the following applies.
Like a car tax, if you use a car as a private use, you need to apply a housework.
Communication expenses are the expenses such as telephone charges and postage charges required for apartment management, such as exchanging information with the related parties.Specifically, the following applies.
If communication costs are shared with home or private, housework is required.
Advertising expenses are the expenses of advertising and advertising expenses for residents.Specifically, the following applies.
Entertainment expenses are the expenses of entertainment and expenses for the related parties.Specifically, you can pay for your landing, food and beverage, and condolences to management companies and tax accountant offices.
People who have nothing to do with apartment management, such as family and relatives, cannot be dropped by expenses.In particular, if you are incorporated and operate rental, decide on the criteria for when to record.
The consumable cost is the cost of consumables with less than 100,000 yen or a useful period of less than one year.Specifically, the following applies.
Loans are the expenses used to record delinquent rent that cannot be collected as losses.
However, only if the delinquent rent can be recorded as a lease loss, it is limited to cases where it is not possible to collect the delinquent rent, and if the delinquent is a corporation, it is self -rehabilitation, civil rehabilitation, bankruptcy declaration, etc.・ It is necessary to abandon bonds.Since the conditions are complicated and often developed into trouble, it is recommended that you consult with a tax office or tax accountant if you want to record a loan.
In running apartments, expenses that are considered necessary for management are eligible.The contents of the account will be explained in the following order.
Newspaper books are expenses for apartment management and real estate books, newspapers, and magazines.
Not only paper books are applicable.Download and read e -books and unlimited readings of magazines to be downloaded to smartphones and tablets can be recorded as necessary expenses for the purchase of apartment management.Let's use it.
Management expenses are the expenses for managing the site, building and equipment of the apartment.Specifically, the following applies.
Payment rewards are the rewards paid to professionals, judicial scriveners, lawyers and other professionals and experts.
基本的には支払報酬として計上しますが、金額や件数が少ない場合は管理諸費として計上することもできます。定期的に相談を行なっているのでなければ、管理諸費に計上して問題ありません。
The payment guarantee is the warranty fee paid to the guarantee company or guarantee organization when an apartment loan is assembled.
Like a long -term insurance premium, the guarantee fee is paid in a lump when borrowing a loan, but it is appropriate for the borrowing period and recorded as expenses every year.
Other expenses or miscellaneous expenses are not corresponding to any account, and the expenses are expenses that do not have to set up a new account because the number and amount are small.
However, it is not desirable to increase the amount of miscellaneous expenses in the financial statements, so in such a case you can add more accounts.This is an account that has also been added to the newspaper books, management expenses, payment remuneration, and payment guarantee paid in this chapter.
Let's devise the subject name and decide which payment is recorded in the account so that it is easy for the tax office to be able to understand for a long time and it is easy for the person in charge of the tax office to understand.
A full -time salary refers to the salary paid to spouse and relatives.Basically, full -time salaries cannot be reduced as expenses.However, if you file a blue declaration, it may be recognized as a special expense as a special case.
The conditions for recording full -time salaries are as follows.
アパートが老朽化したときの建替え費用や、アパート経営をやめたときのアパートの解体・撤去費用や、それに伴い入居者に支払った立ち退き料も必要経費で落とすことができます。
When journal, process it in the following accounts.
If you want to know more about the eviction fee, please read this article.
立ち退き料はいくら支払うの？相場や交渉のポイントを徹底解説賃貸物件の立ち退き料は、いくら支払う必要があるのか知っていますか。支払いの必要性まで知らないと、何百万円も損をする可能性があります。そこでこの記事では、立ち退き料の相場から交渉のポイントを紹介します。ぜひ参考にして出費は最低限にしましょう。news.mynavi.jpIt is natural that payments that are not related to apartment management are not required, but there are some things that do not require any relevant payments.
| 必要経費とならないもの | 説明 |
| 借入金の元本部分 | アパートローン等の元本 |
| 資本的支出 | 資産を新たに構築したとみなされる支出 |
| 白色申告者の専従者給与 | 白色申告を行っている場合の配偶者・親族従事者に対する給与 |
| 個人的な税金等 | 所得税・住民税など |
If these payments are incorrectly recorded, not only must be corrected or corrected the declaration of the declaration, but if the tax office determines that it is malicious, under declaration additional tax and heavy additional tax may be imposed in advance.Let's do it.
The original part of the loan, specifically, the repayment of the original loan used for purchasing apartments and land cannot be recorded as a necessary expense.The reason is that the loan of money does not fall in accounting profit or loss.
The following figure explains the mechanism that the loan repayment is not recognized as a cost.
In this way, taxes are taxed on the profit (paid amount) from the sales (the amount obtained).There are borrowings and repayments to be paid by borrowing loans, but applying this to the formula will make the difference between the borrowed and the repayment, and will be taxed.
Therefore, the principal repayment is not expensive, and the principal borrowing does not apply to sales.On the other hand, the fee and interest part will be allowed as expenses, so make sure to make a mistake.
Capital expenditures cannot be recorded as necessary expenses.Capital expenditures are the costs that increase their value and increase durability among fixed assets.
For example, the following applies.
Generally, the one with a single repair exceeds 200,000 yen is a capital expenditure.For assets that have been recognized for capital spending, depreciation will be carried out in consideration of this.
If you want to know more about capital expenditures and repair fees, please read the information on the NTA site.
National Tax Agency "Capital expenditure and repair costs"
National Tax Agency "Judgment of things that do not cost repair costs"
If you have your spouse or relatives help your apartment management, the reward is considered a full -time salary and cannot be recorded as expenses.However, as mentioned earlier, if you file a blue tax return, there are special cases that are recognized as expenses by satisfying the conditions.
In addition to the blue filer who does not meet the conditions, it cannot be recorded even if you file a white declaration.Although it depends on the amount you pay, we recommend that you make a blue declaration if you want to save taxes and save taxes.However, in the case of a white declaration, a full -time salary cannot be recorded, but if the conditions meet the conditions, you will receive a white business deduction.
If you want to know more about the blue business full -time salary and the white business deduction, please read the information on the NTA site.
National Tax Agency "Blue Business Salary Salary and Business Deduction"
Personal taxes are not recognized as necessary expenses.Specifically, the following applies.
Be careful not to accidentally record your personal taxes.
Finally, let's look at the points to note regarding bookkeeping and tax returns for apartment management.If you hold down important points in advance, you will not have to be a short declaration period, and you can increase the tax saving effect.
The first is that if you make a profit in apartment management, you need to file a tax return.We submit the income and expenditure of the previous year to the tax office between February 16 and March 15 every year.If you make a profit in apartment management, you need to declare at that time.
The period of the final tax return varies depending on the year.In fiscal 2021, the deadline was extended to April 15 due to congestion.Every January, the NTA website will be posted on the final tax return special and a final tax return, so please check that.
Second, when booking, it is necessary to distinguish between the business and private, and record only the business as a necessary expense.
If you pay regularly, once you decide the appropriate rate, you can calculate and record as it is unless the situation changes significantly.One of the most important things to keep in mind when deciding on an apportionus rate is to be able to explain the basis even when asked by a tax office.If you have any questions or concerns, check with a tax office or tax accountant in advance.
The third is to store the receipt correctly.First, let's check the storage period of the receipt (in the case of a sole proprietor).
| 確定申告の方法 | 青色申告 | 白色申告 |
| 原則 | 7年 | 5年 |
| 例外 | 前々年度の所得が300万円以下の場合：5年 | 消費税の課税事業者となっている場合：7年 |
Next, let's consider the processing and storage method of the receipt.If the number of payments is large, it is recommended that you put it in a box or envelope for each payment month, enter into accounting software every week and store.If you have few, it is better to put it in an envelope for each account, put it on a notebook, and enter it to the accounting software to some extent.
If you make a note of "Who, what you have, and what happened" to the margin of the receipt on the day of the payment, you can smoothly enter into the accounting software.If the receipt is not issued, create a withdrawal slip.
You can now read paper receipt with a scanner, shoot with a smartphone or digital camera, and store it with electronic data.However, it is necessary to meet certain requirements and receive the approval of the tax office chief in the jurisdiction.
In the case of cashless payment, a paper receipt is not required.Since the data of the usage statement is replaced by the receipt, print it on electronic data or paper.It is convenient to create a credit card dedicated to apartment management to reduce the number of receipts.
There are also tax saving methods for apartment management besides dating expenses.Choose a tax saving method for yourself and make your management successful.
The following table summarizes the types of taxes that can be saved by apartment management and recommended tax saving methods.
| 節税できる税金の種類 | おすすめの節税方法 |
| 所得税 | |
| 住民税 | 損益通算を利用する |
| 固定資産税・相続税 | アパート経営をする |
Income tax can aim for tax saving in the following ways.
個人事業主の確定申告は青色申告と白色申告の2種類があり、青色申告はさらに3つの記帳方法に分けられます。所得税の節約を考えるのであれば青色申告の複式簿記で申告しましょう。
The main differences in the declaration method are summarized in the following table.
| 申告の種類・方法 | 青色申告：複式簿記 | 青色申告：簡易簿記 | 青色申告：現金式簡易簿記 | 白色申告 |
| 特別控除額 | 55万円／電子帳簿保存またはe-Tax申告の場合は65万円 | 10万円 | 10万円 | なし |
| 所得要件 | なし | なし | 前々年の不動産所得と事業所得の合計が300万円以下 | なし |
| 作成する帳簿 | (If necessary, the next book) | (Standard simple book) | 現金出納帳(現金以外の取引がある場合はその帳簿も必要) | |
| 事前に税務署に提出する書類 | なし |
この表からもわかるように、この4つのなかでは青色申告の複式簿記が特別控除額が最も大きく、節税効果が高いです。しかしその反面、作成・保存しなければならない帳簿が多く、記帳方法が複雑なのがデメリットでしょう。
However, if you use accounting software, you can easily register just by entering the daily transactions, and there are also services that will teach you books and tax accountants, so if you want to save tax, please do not make sure that you are aiming for tax.Choose bookkeeping.
If you have your spouse or relatives help apartment management, you may save tax by receiving a white business full -time deduction.
The conditions for receiving the white business full -time deduction and the contents of the deduction are as follows.
| 白色事業専従者控除の条件 | 控除内容 |
However, it is important to note that if you receive a white business full -time deduction, you will not be able to receive spouse deduction or dependent deduction.
If you get a stable profit, you can consider incorporation of apartment management according to profits.It is said that a line with taxable income 8 million yen to 9 million yen is a guide to considering incorporation.This is because the corporate tax rate is lower than the income tax rate.
The advantages and disadvantages of incorporation are as follows.
| メリット | デメリット |
In the case of public servants, it is important to note that if the rental management is a business scale (an apartment with more than 10 rooms), it is likely to violate the side job prohibition rules.
The tax return is required when the apartment management is in the black, but it is recommended that you file a tax return even if it is in the red.This is because if you have a salary income from your company in your main business, you may be able to save tax even if you lose a side job apartment management.
By file a tax return in the deficit, you can use a system in which you can subtract the deficit of apartment management from other income and calculate.By using the total profit and loss, income taxes may be cheaper and you may be able to receive withholding income tax refunds.
For example, if the salary income of the main business is 30 million yen, and a deficit of 10 million yen in a side -by -side apartment management, the deduction is 20 million yen.
【給与所得】3,000万円(黒字) ＋ 【不動産所得】▲1,000万円(赤字) ＝ 【所得】2,000万円アパート経営で直接的に住民税を抑えるのは難しいです。ただし、先に紹介した損益通算を利用できれば、最終的に住民税の節税につながります。
Resident tax is imposed on taxable income with deductions from total income.In other words, if the income decreases in profit and loss, it will save you inhabitants' taxes as well as income tax.However, if you continue to run the deficit just because it will save tax, management will not be able to go.Let's consider it as a relief measure when it is in the red.
It is also important to note that the following among the losses of real estate income are not subject to profit and loss.
It is said that apartment management is effective in saving property taxes and inheritance taxes.Rather, it is not unusual for people to start apartment management for these tax savings.
This is because the property tax evaluation is lower if you build an apartment for management, compared to the state where the land is vacant or the unoccupied house is left unattended.Therefore, building an apartment not only reduces the amount of property tax every year, but also reduces the burden in inheritance in the future.
This article introduces the tax saving effect of apartment management is also recommended.
アパート経営は節税対策になる？3つの効果的な節税対策や経営リスクを解説アパート経営による節税対策は、所得税や住民税の節税、建物として相続・贈与することによる節税など、さまざまです。しかし節税だけに注目しすぎると、リスクもあります。本記事では、アパート経営が節税になる仕組みや注意点を解説します。news.mynavi.jp2021.01.08In this article, we have explained the cost of apartment management and tax saving mechanisms, those that can be dropped as necessary expenses, those that cannot be dropped, and precautions.If you understand the necessary expenses for apartment management, you will not only be able to book books smoothly, but will be able to record necessary expenses correctly, enhance the tax saving effect.
Currently, online tools such as the NTA's E-TAX, a final tax return, etc., and the cloud accounting software are popular, and experts such as tax offices and tax accountants will support online and offline.Use these tools and support to challenge books and final tax returns.