医院の土地建物を自己所有している『医療法人の理事長』は・・・

office building
目次

医療法人の理事長で、個人所有している不動産を医療法人に賃している方は多いかと思いますが、確定申告書の不動産所得が黒字ではありませんか?

中国地方にお住まいの先生の事例ですが、不動産所得(賃料ー経費)が毎年200万円を超え、税率50%(所得税+住民税)だった為、毎年約100万円の税金が発生しておりました。

資産管理会社を作り、個人所有の不動産を資産管理会社に売却をすることで、個人の高い税率から、税率の低い法人に所得を移すことが可能となりました。

さらに所得を移した先の法人で、法人保険やお子様への役員報酬などを設定し、法人税を圧縮に取り組ませて頂きました。

また弊社でシミュレーションした結果、不動産の譲渡所得は発生せずに資産管理会社に売却することができました。

銀行との交渉も上手くいき、残債2200万円あったところ3000万円の融資を資産管理会社で受けれた為、個人で800万円の現金が手残りする結果となりました。

人によって、税金が発生するケースや効果、メリットデメリットが異なります。シミュレーションを作成した上で、検討しましょう!

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