法人税法上の「控除」と「減算」について
法人税法上で「控除した金額」と「減算した金額」の違いはなんでしょうか。
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- 未払残業代の所得区分
未払残業代の所得区分
従業員が過去の未払残業代を受け取ることとなった場合、次の①～③に関して、個人の所得区分はどうなりますか。
①過去の残業代
②遅延損害金（利息部分）
③付加金（罰則）
回答
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