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2012年12月09日

外れ馬券は経費にならない?

日本で当たり馬券配当に関する税務裁判が話題になっていると聞いたので、早速ネット検索してみました。

http://www.yomiuri.co.jp/national/news/20121129-OYT1T00868.htm?from=main6 より。

『当たり馬券配当30億円、外れは経費?…裁判』


競馬の馬券配当で得た所得を申告せず、2009年までの3年間に約5億7000万円を脱税したとして、所得税法違反に問われた会社員男性(39)が大阪地裁の公判で無罪を訴えている。

 配当を得るための「必要経費」には膨大な外れ馬券の購入額も含めるべきで、当たり馬券だけから算定したのは不当と主張。国税関係者は「競馬の必要経費が法廷で争われるのは例がない」と審理の成り行きを注視している。

 国税当局は、必要経費について「収入の発生に直接要した金額」と定めた同法を根拠に、競馬の場合は当たり馬券の購入額のみと判断。配当額から必要経費を差し引いた所得を「一時所得」とし、一般的には給与以外の所得が年20万円を超えれば確定申告が必要になるという。

 男性の弁護人らによると、男性は07~09年の3年間に計約28億7000万円分の馬券を購入。計約30億1000万円の配当を得ており、利益は約1億4000万円だった。

 大阪国税局は税務調査の結果、配当額から当たり馬券の購入額を差し引いた約29億円を一時所得と認定したとみられ、無申告加算税を含む約6億9000万円を追徴課税し、大阪地検に告発。地検が在宅起訴した。

 今月19日にあった初公判で、検察側は「男性は確定申告が必要と認識していた」と違法性を主張。男性は「多額な所得を得た事実はない」とし、弁護側は「外れ馬券も含めた購入総額こそが必要経費。一生かかっても払えない過大な課税は違法性があり、無効だ」と反論した。

 男性は、課税を不服として大阪国税不服審判所に審査請求している。

        ◇

 男性の弁護人らによると、男性は会社員としての年収が約800万円。04年頃、競馬専用の口座を開設して約100万円を入金し、競馬予想ソフトを使って、過去の戦績などから勝つ確率の高い馬を選ぶ方法を独自に開発した。馬券の購入にはインターネットを利用し、仕事のない土日に全国の中央競馬のほぼ全レースで馬券を買い、配当収支の黒字が続いていた。

 その配当金は自転車操業的に次の購入資金に充てており、口座には週明けに馬券の購入総額と配当総額の差額が入金。このため残高が数十億円単位になることはなかったという。


競馬の払戻金は、所得税法上、一時所得に該当します。
所得税法では所得を10種類に区分していますが、そのうち一時所得とは、「利子所得ないし譲渡所得以外の所得のうち、営利を目的とする継続的行為から生じた所得以外の一時の所得で、労務その他の役務または資産の譲渡の対価としての性質をもたないものをいう(所税34条1項)」とされています。
一時所得の金額は、一時所得にかかる総収入金額からその収入を得るために支出した金額の合計額を控除し、その残額から一時所得の特別控除額を控除した金額のことです。
収入を得るために支出した金額とは、その生ずる行為をするため、またはその収入を生じた原因の発生に伴って直接要した金額に限られています。

今回のケースでは、男性側が外れ馬券を「収入を得るために支出した金額」として主張しているのに対し、国税側はそれを否定しています。
上記を読む限り、男性がこの収入を得るためには、外れることも必須であるように思います。
今後の裁判の行方がとても気になります。

ちなみに、他の国はどうなっているかというと、
アメリカでは、ギャンブルで得た収入は課税対象となっています。一方でキャンブルで負けた金額は、ギャンブルで得た収入を上限として費用として計上することが可能です。
つまり、上記のケースでは、外れ馬券は「収入を得るために支出した金額」として控除が可能です。

シンガポールの場合は、ギャンブルで得た収入は課税対象外です。当然、キャンブルで負けた金額も控除対象外です。



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