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2005.11.03

長期傷害保険の税務処理

現状は掛金の全額が損金経理可能な長期傷害保険ですが、いよいよ規制が掛かるみたいですね。
掛金の一部資産計上という情報しか入っていませんが、医療保険やがん保険同様有期払いの契約のみ一部資産計上で、終身払いは全額損金扱いのままになるのでしょうかねぇ?近々通達が出るらしいので、要チェック項目です。

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