オンラインカジノは非常に人気がありますが、これらのカジノで得た賞金は所得とみなされ、課税されなければなりません。
オンラインカジノなどのギャンブルによる収入は「一時所得」として扱われ、確定申告をして税金を納めなければなりません。
Contents
所得税の計算方法
利益
オンラインカジノでお金を獲得すると、所得税が課税されます。
所得税は、その年の所得に対して課税されますので、課税対象額は、その年のオンラインカジノの利益から経費を差し引いた金額となります。
例えば、オンラインカジノのバカラで合計500,000円をベットし、1,200,000円の勝利金を獲得すると、700,000円(1,200,000円-500,000円)が所得税の対象となります。
オンラインカジノで負けることももちろんあります。
しかし、オンラインカジノの一時所得は、オンラインカジノに限らず、利益から損失分を差し引くことはできません。
例えば、プレイした月の損益が以下のようになったとします。
2月: 600,000円
6月: 200,000円
8月:-300,000円
10月:400,000円
このケースでは、利益が1,200,000円で損失が300,000円のため、差引き900,000円の利益になります。
ところが、税務上では300,000円の損失が控除されることは無く、1,200,000円の利益に対してだけ所得税が課されます。
経費について
オンラインカジノの収入は、利益額からベット額を差し引いたものです。
なお、経費として認められるのは、収入に直接結びつくベット額のみですのでご注意ください。
例えば、ルーレットで赤の数字に40,000円、黒の数字に20,000円を賭けて、黒の数字が当たって120,000円を獲得したとします。
この場合、ベット総額の60,000円が経費になるのではなく、勝負に起因する黒の数字に賭けた20,000円だけが経費として認められるのです
控除について
一時所得の場合、特別控除として500,000円を所得から差し引くことができますので、年間の総利益が500,000円以下であれば、所得税はかかりません。
なお、一時所得の場合は、利益の1/2が課税対象となります。
例えば、一時所得が100万円の場合、50万円が課税対象となります。
所得税の計算
一時所得の所得税の計算は以下の通りです。
一時所得の課税額=収入金額(賞金)-支出金額(賭け金)-特別控除額(500,000円)
一時所得の課税額=一時所得の金額×1/2
所得税=(給与所得などの所得金額+課税対象となる一時所得の金額-各所得控除の金額)×税率
一時所得は総合課税のため、給与所得者は給与所得と一時所得の合計額に対して所得税が課税されます。
まとめ
日本の憲法では納税の義務が課せられていますので、オンラインカジノの賞金にも税金を支払う必要があります。
ただし、勝ち金が500,000円以下の場合は、500,000円が控除されるため、税金を支払う必要はありません。
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