適格請求書保存方式 (消費税改正、区分記載請求書)

新元号が令和になりましたね。外国語表記はReiwaだそうです。×Leiwa
外務省は西暦表示を標準にする方針にするそうです。元号は時代の区切りっぽいので存続賛成ですが、実務は確かに面倒ですね。

さて、消費税改正が今年の10月に迫ってまいりました。大体は理解しているつもりですが、税理士会の研修などで細かい点をフォローしています。

消費税改正も今年の10月から(軽減税率)と、2023年の10月から(登録番号制&適格請求書方式)の2段構えなので、
とりあえず直近はは8%と10%の違いとタイミングだけ掴んでおけば特段問題はないのですが、請求書(レシート、Invoice)の方式について学んだのでシェアします。

今年の10月1日から軽減税率が適用されるにあたって、事業者が発行する請求書は「区分記載請求書」方式となります。
といってもそんなに構える必要はなくて、ざっくりいえば、
8%と10%の取引を区分して請求書を作ってね
っていうだけです。 そして引き続き請求書を保存してね、という。

区分して請求書を作るとはどういうことかと申しますと、たとえばスーパーで以下の買い物をしたとしたときの請求書はこういう形(例)

果物200円、刺身800円、乾電池400円(以上全て税抜き)の場合

果物216円
刺身864 円
以上8%対象 1,080 円

乾電池440円
以上10%対象 440円
合計1520円

こんな感じです。

全部一律に示して、軽減税率(8%対象)について印をつけてもいいです。
例えばこういう形↓

果物216円※
刺身864円※
乾電池440円
※8%対象1,080 10%対象440
合計1,520円

区分記載請求書方式では、「税率ごとに区分して合計した税込価格」を示すこととされているのでわかりやすいように項目別に税込で記載していますが、
★税抜の金額を合計して、税率別の消費税額を記載して小計で示しても勿論OKです(果物200円、8%対象消費税16円、小計216円というような)

具体的な品目ではなくて、軽減税率が適用されるものであることがわかる分類名で表記してもOKです。

食品216円※
食品864円※
生活用品440円
※8%対象1,080円 10%対象440円 
合計1520円

食品が8%なのはレシート見ればわかりますもんね。
部門1※216円、部門2 440円というような、社内での分類を使って表記するのはだめです。何を販売/購入したのかわからないのはだめと。今こういうレシートもあまり見ないのかなとは思いますが。

さて次に、手書きの領収書などはどうなるでしょうか。
例えば鮨店に行ってその場で10,000円分の食事をして、お土産で3,000円のお持たせを購入した場合、今までなら1枚の領収書に「食事代 13,000円(税込)」というような記載がされたのだと思いますが、領収書も区分して記載する必要があるのでしょうか。

「区分記載請求書」保存方式といわれている以上、区分して記載するのが正解です。
手書きの領収書の場合には、お店側で「うち軽減税率対象 3,000円(税込)」などと追記してもらう必要があります。
お店側が記載してくれなかった場合には受け取った側が追記することも勿論できますが、受け取った側がなんでもかんでも記載していると本当にそれが正しいのかどうか、税務調査などで議論の的になることも考えられますので、なるべくお店側に記載していただく方がいいでしょう。

上記を勘案すればスーパーやコンビニなどでレシートの他に領収書を別途もらう場合がありますが、できればレシートの方がいいのではと思われます (領収書をもらったらレシートとともに保存した方がよい) 。
そもそも合計だけの領収書は税務上請求書の保存としては不適当である場合が多いので、税制改正にかかわらずレシートがもらえるならレシートを保存しておく方がいいです。

2023年から開始される適格請求書方式では、区分記載請求書方式との相違点は以下のとおりです。

①請求書発行事業者の登録番号を記載する
②適用税率と適用税率ごとの消費税額を記載する
③請求書を受け取る者の氏名または名称を記載しないと罰則になる(領収書の宛名が空欄だったり、上様などと書くのは禁止)

①について、課税事業者は全て事前に、課税事業者の登録番号を申請しなければならなくなります。そして、請求書にその登録番号を記載しないと正式な請求書として認められなくなります。
※補足
免税事業者は登録番号の申請はありませんので、書く必要も登録することもありませんが、商品やサービスを受け取った側が課税事業者の場合、免税事業者からの購入/サービスの提供については税額控除がとれなくなります(仕入の消費税はないものとみなされる)。 また、免税事業者は消費税を記載した請求書は発行できません(消費税分を料金に含めてもいいが、消費税とは書けない)。課税事業者が登録番号を取得しないと、また請求書に登録番号を記載していないと、その請求書は仕入税額控除の対象とならないので注意が必要です。

②については、上記の★印の部分を参照してください。初めから適格請求書方式を念頭において、税抜表示+適用税率+適用税率ごとの消費税額を記載していれば、2023年から変更することを考えなくてよくて楽ですね。

③について、罰則規定が設けられるのが新しいです。交付した側が罰則を受けます。

適格請求書方式は2023年からですが、新たにレジだのシステムだのを導入する際は区分記載請求書ではなくて適格請求書方式を念頭にした方がいいですね。そうすれば区分記載方式の方も自動的に満たします。

Excelなどで請求書を自作されている場合は、記載内容について一度顧問税理士などと相談されるのがよろしいかと思います。

税理士法人ヒダへのお問い合わせはこちら

🌸Please ask us, Hida and Company. If you have any, click here.

“適格請求書保存方式 (消費税改正、区分記載請求書)” への189件の返信

  1. Good day! This is kind of off topic but I need some advice from an established blog.

    Is it tough to set up your own blog? I’m not very techincal but I can figure
    things out pretty fast. I’m thinking about making my own but I’m not sure where to begin. Do you have any tips
    or suggestions? With thanks asmr 0mniartist

  2. Appreciating the dedication you put into your website and in depth information you offer.
    It’s awesome to come across a blog every once in a while that isn’t the same out of date rehashed material.
    Excellent read! I’ve saved your site and I’m adding your RSS
    feeds to my Google account. asmr 0mniartist

  3. A motivating discussion is worth comment. I do think that you need to publish more on this subject
    matter, it might not be a taboo matter but
    usually people don’t talk about such subjects. To the next!

    All the best!!

  4. We absolutely love your blog and find a lot of your post’s to be what precisely I’m looking for.
    Do you offer guest writers to write content for yourself?
    I wouldn’t mind creating a post or elaborating on most
    of the subjects you write related to here. Again, awesome web site!

  5. Nice weblog right here! Additionally your website rather a lot up
    very fast! What web host are you the use of? Can I am getting your
    affiliate hyperlink in your host? I want my web site loaded up as quickly as yours lol

  6. Just wish to say your article is as amazing. The clarity in your
    post is just spectacular and i could assume you’re an expert on this subject.
    Well with your permission let me to grab your feed to keep up to date with forthcoming post.
    Thanks a million and please continue the gratifying work.

  7. Hmm it seems like your site ate my first comment (it was super long) so I guess I’ll just
    sum it up what I wrote and say, I’m thoroughly enjoying your blog.
    I too am an aspiring blog writer but I’m still new to the whole thing.

    Do you have any helpful hints for first-time blog writers?
    I’d definitely appreciate it.

  8. Hello there! I know this is kinda off topic but I was wondering if you knew where I could get a captcha plugin for
    my comment form? I’m using the same blog platform as yours and I’m having problems finding one?
    Thanks a lot!

  9. Pretty nice post. I just stumbled upon your weblog and wanted to say that
    I have truly enjoyed surfing around your blog posts.
    In any case I will be subscribing to your feed and
    I hope you write again very soon!

  10. I absolutely love your blog and find the majority of your post’s to be
    precisely what I’m looking for. can you offer guest writers to write content to
    suit your needs? I wouldn’t mind composing a post or elaborating on most of the subjects you write with regards to here.

    Again, awesome website!

  11. I just like the helpful information you supply to your articles.
    I will bookmark your weblog and take a look at once more right
    here frequently. I’m moderately certain I’ll be told lots of new stuff right here!
    Best of luck for the following!

  12. Hello just wanted to give you a quick heads up. The words
    in your content seem to be running off the screen in Safari.
    I’m not sure if this is a format issue or something to do with
    browser compatibility but I figured I’d post
    to let you know. The design and style look great though!
    Hope you get the issue fixed soon. Thanks

  13. Heya i’m for the primary time here. I came across this board and I find It really helpful &
    it helped me out much. I am hoping to present something back
    and help others such as you aided me.

  14. I’m impressed, I must say. Rarely do I come across a blog that’s equally educative and interesting, and without a
    doubt, you’ve hit the nail on the head. The issue is something that not enough men and women are speaking intelligently
    about. Now i’m very happy I came across this during my hunt for something
    concerning this.

  15. scoliosis
    Wow, awesome weblog format! How lengthy have you been running a blog for?
    you made blogging glance easy. The full look of your site is fantastic, let alone the content!

    scoliosis

  16. scoliosis
    Good day! This is my first comment here so I just wanted to give a quick
    shout out and tell you I really enjoy reading through your blog posts.
    Can you suggest any other blogs/websites/forums that go over
    the same topics? Thank you! scoliosis

  17. scoliosis
    You made some decent points there. I looked on the web for more information about the issue and found most individuals will go along with your views on this web site.
    scoliosis

  18. Just desire to say your article is as astounding.
    The clarity in your post is simply great and i could assume you are an expert on this subject.
    Fine with your permission let me to grab your RSS feed to
    keep up to date with forthcoming post. Thanks a million and please continue the gratifying work.

  19. My partner and I stumbled over here from a different website and thought I might as well
    check things out. I like what I see so i am just following you.

    Look forward to going over your web page for a second time.

  20. Fantastic goods from you, man. I’ve understand your stuff previous to and you are just extremely excellent.
    I actually like what you have acquired here, really like what you’re stating and the way in which you say it.
    You make it enjoyable and you still take care of
    to keep it wise. I can not wait to read much more from you.

    This is really a great web site.

  21. Hi there, I do believe your website may be having browser
    compatibility issues. Whenever I look at your
    website in Safari, it looks fine however, when opening
    in Internet Explorer, it’s got some overlapping issues.
    I just wanted to provide you with a quick heads up! Other
    than that, excellent blog!

  22. After going over a number of the articles on your blog,
    I seriously like your way of blogging. I saved as a favorite it to my bookmark site list and will be
    checking back in the near future. Please visit my website too and tell me how
    you feel.

  23. Hello there, I discovered your web site by means of Google whilst looking
    for a comparable subject, your website came up, it looks good.
    I have bookmarked it in my google bookmarks.

    Hello there, simply was aware of your blog through Google, and found that it is
    really informative. I’m gonna be careful for brussels.
    I’ll be grateful in the event you proceed this in future.

    A lot of other folks will likely be benefited from your writing.

    Cheers!

  24. Hmm it looks like your website ate my first comment (it was super long) so I guess I’ll just sum it up what I
    submitted and say, I’m thoroughly enjoying your blog.

    I as well am an aspiring blog blogger but I’m still new to
    everything. Do you have any helpful hints for beginner blog writers?
    I’d definitely appreciate it.

  25. hey there and thank you for your information – I have certainly picked up anything new from right here.
    I did however expertise a few technical points using this site, since I experienced to reload the website lots of times
    previous to I could get it to load properly. I had been wondering if your web hosting is OK?
    Not that I’m complaining, but sluggish loading instances times will very frequently affect your placement in google and
    can damage your high-quality score if ads and marketing with Adwords.
    Well I am adding this RSS to my email and can look out for much more of your respective interesting
    content. Ensure that you update this again very soon.

  26. I’m really impressed with your writing skills and also with the layout on your weblog.
    Is this a paid theme or did you customize it yourself?

    Either way keep up the excellent quality writing,
    it’s rare to see a great blog like this one these days.

  27. After going over a number of the articles on your site, I truly
    like your way of writing a blog. I saved it to my bookmark website list
    and will be checking back soon. Please check out
    my website as well and tell me your opinion.

  28. I know this if off topic but I’m looking into starting my own weblog and was wondering
    what all is required to get set up? I’m assuming having a blog like yours would cost a pretty penny?
    I’m not very internet smart so I’m not 100% sure.
    Any suggestions or advice would be greatly appreciated.
    Thank you

  29. Its like you read my mind! You seem to know so much about this, like you wrote the book in it or something.
    I think that you could do with a few pics to drive the message home a bit, but instead of
    that, this is excellent blog. An excellent read.
    I’ll certainly be back.

  30. of course like your website but you have to test the spelling on several of your posts.
    Many of them are rife with spelling problems and I find it very troublesome to inform the reality then again I’ll surely come
    back again.

  31. Great website you have here but I was wondering if you knew of any message boards that cover the same topics talked about in this article?
    I’d really like to be a part of online community where
    I can get responses from other knowledgeable people that share the same interest.

    If you have any recommendations, please let me
    know. Appreciate it!

  32. I’ve been surfing online more than three hours today, yet I never found any interesting article like yours.
    It’s pretty worth enough for me. In my view, if all webmasters and bloggers made good content
    as you did, the net will be a lot more useful than ever before.

  33. I have to express thanks to this writer for bailing me
    out of this particular difficulty. Because of checking through the the net and seeing ideas that were not beneficial, I assumed my life was gone.
    Existing minus the approaches to the problems you have sorted out
    all through your main post is a crucial case, and the kind
    which may have in a wrong way affected my entire career if I had not discovered your web site.
    Your actual talents and kindness in touching every aspect was excellent.
    I’m not sure what I would’ve done if I had not discovered such a step
    like this. I am able to at this point look forward to my future.
    Thanks for your time very much for your impressive and sensible help.
    I will not be reluctant to endorse the website to anybody who desires tips on this issue.

    Review my webpage … ReMind Solution

  34. I carry on listening to the news update talk about receiving boundless online grant applications so I have been looking around for the
    best site to get one. Could you advise me please,
    where could i find some?

    Take a look at my web blog – xajm168.com

  35. Good ? I should certainly pronounce, impressed with your website.
    I had no trouble navigating through all tabs as well as related information ended up being truly easy to do
    to access. I recently found what I hoped for before you
    know it in the least. Quite unusual. Is likely to appreciate it for
    those who add forums or anything, web site theme . a tones way
    for your client to communicate. Nice task.

    My blog post; http://lulle.sakura.ne.jp/

  36. naturally like your website but you need to test the spelling on several of your posts.
    Several of them are rife with spelling issues and
    I to find it very bothersome to tell the truth however I’ll definitely come again again.

  37. Its like you read my mind! You appear to know so much about this,
    like you wrote the book in it or something. I think that you can do with some pics to drive the
    message home a bit, but other than that, this is great
    blog. A great read. I’ll certainly be back.

    Also visit my web-site :: Essential Keto

  38. Greate post. Keep posting such kind of info on your site.
    Im really impressed by your blog.[X-N-E-W-L-I-N-S-P-I-N-X]Hello there, You’ve performed
    an excellent job. I’ll definitely digg it and in my view suggest to my friends.
    I am sure they will be benefited from this site.

    Feel free to visit my web site :: khoquet.com

  39. Attractive section of content. I just stumbled upon your weblog and in accession capital to assert that I acquire actually enjoyed account your blog posts.
    Any way I’ll be subscribing to your feeds and even I achievement you access consistently quickly.

    Feel free to surf to my homepage; Joanna

  40. Write more, thats all I have to say. Literally, it seems as
    though you relied on the video to make your point.

    You clearly know what youre talking about, why waste your intelligence on just posting
    videos to your blog when you could be giving us something enlightening
    to read?

    Here is my web site :: Alpha Extracts CBD

  41. Hey there! Do you know if they make any plugins to
    help with SEO? I’m trying to get my blog to rank for some targeted
    keywords but I’m not seeing very good results. If you know of any please
    share. Thank you!

    my page; Follipur

  42. Magnificent goods from you, man. I’ve understand your stuff previous to and you’re just too excellent.
    I actually like what you’ve acquired here,
    really like what you are saying and the way in which you say it.

    You make it enjoyable and you still take care of to keep
    it smart. I can’t wait to read much more from you.

    This is really a great web site.

    Check out my homepage – Libido Boost

コメントを残す

メールアドレスが公開されることはありません。 * が付いている欄は必須項目です