{
  "name": "事業所得別 法人化の損益分岐データ",
  "description": "事業所得300万円〜3,000万円を100万円刻みで、個人事業主のままの手取りと、法人化して役員報酬を最適化した場合の手取りを計算した表です。税理士報酬の増加分を差し引いた実質差額と、その水準での判定を併記しています。",
  "url": "https://houjinka-sim.com/data/houjinka-bunkiten/",
  "publisher": "法人化判定シミュレーター",
  "license": "出典として「法人化判定シミュレーター」とページURLを明記すれば、表・CSV・JSONの引用および再配布は自由です。数値を加工・改変した場合はその旨を明記してください。",
  "basisYear": "2026年（令和8年）分 基準",
  "ratesLastUpdated": "2026-08-02",
  "unit": "円（年額）",
  "assumptions": [
    "経費は年200万円で固定し、売上を動かして事業所得を変えている",
    "法人化の判断にあたり、税理士報酬の増加分（年20万円）を実質差額として控除している。設立費用は初年度のみなので含めていない",
    "法人側は役員報酬を月5万円〜100万円まで1万円刻みで96通り計算し、手取りが最大になる額を採用している",
    "最適報酬が月100万円（探索上限）に張り付いた行は「最適報酬が探索範囲の端か」を true にしている。その水準では真の最適額が100万円より上にある可能性がある",
    "東京23区在住・協会けんぽ東京支部・40歳未満（介護保険第2号に該当しない）",
    "独身・扶養親族なし",
    "青色申告特別控除65万円（e-Taxまたは電子帳簿保存）を適用",
    "インボイス発行事業者として登録済み（＝法人化しても消費税の免税を受けられない前提）",
    "法人は合同会社・資本金1,000万円未満・役員1名のみ・賞与なし・事業年度12か月",
    "法人に残った税引後利益は、退職金や配当で引き出す際のコスト20%を控除して手取りに算入"
  ],
  "columns": [
    {
      "key": "businessProfit",
      "label": "事業所得（売上−経費。青色申告特別控除前）",
      "type": "yen"
    },
    {
      "key": "individualTakeHome",
      "label": "個人事業主の手取り",
      "type": "yen"
    },
    {
      "key": "corporateTakeHome",
      "label": "法人化の手取り（最適報酬時）",
      "type": "yen"
    },
    {
      "key": "optimalMonthlySalary",
      "label": "最適な役員報酬（月額）",
      "type": "yen"
    },
    {
      "key": "diff",
      "label": "差額",
      "type": "yen"
    },
    {
      "key": "netDiff",
      "label": "実質差額（税理士報酬差引後）",
      "type": "yen"
    },
    {
      "key": "verdict",
      "label": "判定",
      "type": "text"
    },
    {
      "key": "atSearchBoundary",
      "label": "最適報酬が探索範囲の端か",
      "type": "bool"
    }
  ],
  "rows": [
    {
      "businessProfit": 3000000,
      "individualTakeHome": 2321851,
      "corporateTakeHome": 2065100,
      "optimalMonthlySalary": 200000,
      "diff": -256751,
      "netDiff": -456751,
      "verdict": "個人のまま有利",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 4000000,
      "individualTakeHome": 3030951,
      "corporateTakeHome": 2745092,
      "optimalMonthlySalary": 280000,
      "diff": -285859,
      "netDiff": -485859,
      "verdict": "個人のまま有利",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 5000000,
      "individualTakeHome": 3706151,
      "corporateTakeHome": 3408532,
      "optimalMonthlySalary": 360000,
      "diff": -297619,
      "netDiff": -497619,
      "verdict": "個人のまま有利",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 6000000,
      "individualTakeHome": 4272951,
      "corporateTakeHome": 4096504,
      "optimalMonthlySalary": 420000,
      "diff": -176447,
      "netDiff": -376447,
      "verdict": "個人のまま有利",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 7000000,
      "individualTakeHome": 4845251,
      "corporateTakeHome": 4733468,
      "optimalMonthlySalary": 480000,
      "diff": -111783,
      "netDiff": -311783,
      "verdict": "個人のまま有利",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 8000000,
      "individualTakeHome": 5407251,
      "corporateTakeHome": 5365852,
      "optimalMonthlySalary": 540000,
      "diff": -41399,
      "netDiff": -241399,
      "verdict": "個人のまま有利",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 9000000,
      "individualTakeHome": 5979551,
      "corporateTakeHome": 5995052,
      "optimalMonthlySalary": 540000,
      "diff": 15501,
      "netDiff": -184499,
      "verdict": "ほぼ互角（±20万円以内）",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 10000000,
      "individualTakeHome": 6570903,
      "corporateTakeHome": 6623932,
      "optimalMonthlySalary": 540000,
      "diff": 53029,
      "netDiff": -146971,
      "verdict": "ほぼ互角（±20万円以内）",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 11000000,
      "individualTakeHome": 7184403,
      "corporateTakeHome": 7253052,
      "optimalMonthlySalary": 540000,
      "diff": 68649,
      "netDiff": -131351,
      "verdict": "ほぼ互角（±20万円以内）",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 12000000,
      "individualTakeHome": 7742360,
      "corporateTakeHome": 7876412,
      "optimalMonthlySalary": 540000,
      "diff": 134052,
      "netDiff": -65948,
      "verdict": "ほぼ互角（±20万円以内）",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 13000000,
      "individualTakeHome": 8255360,
      "corporateTakeHome": 8490892,
      "optimalMonthlySalary": 540000,
      "diff": 235532,
      "netDiff": 35532,
      "verdict": "ほぼ互角（±20万円以内）",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 14000000,
      "individualTakeHome": 8768460,
      "corporateTakeHome": 9105372,
      "optimalMonthlySalary": 540000,
      "diff": 336912,
      "netDiff": 136912,
      "verdict": "ほぼ互角（±20万円以内）",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 15000000,
      "individualTakeHome": 9281560,
      "corporateTakeHome": 9720252,
      "optimalMonthlySalary": 540000,
      "diff": 438692,
      "netDiff": 238692,
      "verdict": "法人化が有利",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 16000000,
      "individualTakeHome": 9794660,
      "corporateTakeHome": 10325612,
      "optimalMonthlySalary": 540000,
      "diff": 530952,
      "netDiff": 330952,
      "verdict": "法人化が有利",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 17000000,
      "individualTakeHome": 10307660,
      "corporateTakeHome": 10876133,
      "optimalMonthlySalary": 900000,
      "diff": 568473,
      "netDiff": 368473,
      "verdict": "法人化が有利",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 18000000,
      "individualTakeHome": 10820760,
      "corporateTakeHome": 11490773,
      "optimalMonthlySalary": 900000,
      "diff": 670013,
      "netDiff": 470013,
      "verdict": "法人化が有利",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 19000000,
      "individualTakeHome": 11333860,
      "corporateTakeHome": 12105333,
      "optimalMonthlySalary": 900000,
      "diff": 771473,
      "netDiff": 571473,
      "verdict": "法人化が有利",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 20000000,
      "individualTakeHome": 11846860,
      "corporateTakeHome": 12719973,
      "optimalMonthlySalary": 900000,
      "diff": 873113,
      "netDiff": 673113,
      "verdict": "法人化が有利",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 21000000,
      "individualTakeHome": 12320360,
      "corporateTakeHome": 13326381,
      "optimalMonthlySalary": 950000,
      "diff": 1006021,
      "netDiff": 806021,
      "verdict": "法人化が有利",
      "atSearchBoundary": false
    },
    {
      "businessProfit": 22000000,
      "individualTakeHome": 12761960,
      "corporateTakeHome": 13917389,
      "optimalMonthlySalary": 1000000,
      "diff": 1155429,
      "netDiff": 955429,
      "verdict": "法人化が有利",
      "atSearchBoundary": true
    },
    {
      "businessProfit": 23000000,
      "individualTakeHome": 13203560,
      "corporateTakeHome": 14448749,
      "optimalMonthlySalary": 1000000,
      "diff": 1245189,
      "netDiff": 1045189,
      "verdict": "法人化が有利",
      "atSearchBoundary": true
    },
    {
      "businessProfit": 24000000,
      "individualTakeHome": 13645160,
      "corporateTakeHome": 14979949,
      "optimalMonthlySalary": 1000000,
      "diff": 1334789,
      "netDiff": 1134789,
      "verdict": "法人化が有利",
      "atSearchBoundary": true
    },
    {
      "businessProfit": 25000000,
      "individualTakeHome": 13950260,
      "corporateTakeHome": 15511469,
      "optimalMonthlySalary": 1000000,
      "diff": 1561209,
      "netDiff": 1361209,
      "verdict": "法人化が有利",
      "atSearchBoundary": true
    },
    {
      "businessProfit": 26000000,
      "individualTakeHome": 14229660,
      "corporateTakeHome": 16042749,
      "optimalMonthlySalary": 1000000,
      "diff": 1813089,
      "netDiff": 1613089,
      "verdict": "法人化が有利",
      "atSearchBoundary": true
    },
    {
      "businessProfit": 27000000,
      "individualTakeHome": 14671260,
      "corporateTakeHome": 16574109,
      "optimalMonthlySalary": 1000000,
      "diff": 1902849,
      "netDiff": 1702849,
      "verdict": "法人化が有利",
      "atSearchBoundary": true
    },
    {
      "businessProfit": 28000000,
      "individualTakeHome": 15112860,
      "corporateTakeHome": 17105389,
      "optimalMonthlySalary": 1000000,
      "diff": 1992529,
      "netDiff": 1792529,
      "verdict": "法人化が有利",
      "atSearchBoundary": true
    },
    {
      "businessProfit": 29000000,
      "individualTakeHome": 15554460,
      "corporateTakeHome": 17636829,
      "optimalMonthlySalary": 1000000,
      "diff": 2082369,
      "netDiff": 1882369,
      "verdict": "法人化が有利",
      "atSearchBoundary": true
    },
    {
      "businessProfit": 30000000,
      "individualTakeHome": 15996060,
      "corporateTakeHome": 18168029,
      "optimalMonthlySalary": 1000000,
      "diff": 2171969,
      "netDiff": 1971969,
      "verdict": "法人化が有利",
      "atSearchBoundary": true
    }
  ]
}