長期平準定期保険等の保険料の取扱いの一部改正（平成20年2月28日） 逓増定期保険について通達改正 下記は改正前の取り扱いです。 （ 養老保険 一般の定期保険 定期付養老保険 長期平準定期保険 逓増定期保険 ） 企業は、法律上の社会保険である厚生年金・健康保険・雇用保険・労働災害保険のほかに、企業防衛といわれる財産上の損害保険、役員にもしものことがあった場合の生命保険、社員の福利厚生のため生命保険や傷害保険など各種の保険料を支払っています。 これらは、契約内容により税務会計上の取扱いが規定されています。 保険の種類別に税務上の取扱いを記載しています。 保険も多種多様にわたっていますので、保険会社等にて、課税関係もよく内容を確認してください。 贈与税、所得税、法人税、相続税までからんできますので、保険事故のあと、こんな課税関係とは思わなかったということのないように充分ご注意ください。 1.生
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financeとlife-insuranceに関するnabinnoのブックマーク (3)
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