最新情報!コロナの影響を受けた中小企業・個人事業主などへの持続化給付金の詳細(最大200万円)

経済産業省は、4月8日、新型コロナウイルス感染症の影響を受けた事業全般に広く使える「持続化給付金」の創設を発表しました。

中小企業、小規模事業者、フリーランスを含む個人事業主まで、最大で200万円と言われますが、その主な内容は以下で す。

更新情報:4月13日に持続化給付金についてのパンフレットが公開されました。

 

◎給付の対象者

 

・新型コロナウイルス感染症の影響により、
売上が前年同月比で50%以上減少している者

資本金10億円以上の大企業を除き、
 中堅企業、中小企業、小規模事業者、フリーランスを含む個人事業者を広く対象とします。
また、医療法人、農業法人、NPO法人、社会福祉法人など、会社以外の法人についても幅広く対象となります。

※更新情報:資本金10億円未満の企業で、法人の種類なども幅広く明記されました!(一般社団法人なども対象です)

 

◎給付額と上限額

前年(2019年)の総売上総に対して、今年(2020年)の売上が50%以上減少した月の売上を基準に計算する予定です。

※更新情報:2020年1月から2020年12月のうち、2019年の同月比で売上が50%以上減少したひと月について、事業者の方が選択できます。

※1月~12月のどこかでOKということは、創業開業1年未満でも、減収が確認できればよいということですね。

 

給付額=(前年の総売上(事業収入))-(前年同月比-50%月の売上×12か月)

経済産業省のの資料より https://www.meti.go.jp/covid-19/pdf/pamphlet.pdf

この算出方法で、法人は200万円以内個人事業者等は100万円以内を支給する

(注1)前月比で50%下がった月が複数あったときに、どこを基準にするかを選べます。

例えば、前年の総売上が700万円の場合
・前年3月が70万円、今年30万円なら、
給付額計算=700万 – 30 万×12カ月 = 340万円(法人なら200万円まで)

・前月4月が100万円、今年が45万円なら、
給付額計算=700万円 – 45万×12カ月 = 160万円(法人ならこの金額)

という違いが出てきます。

 

◎申請および給付時期

補正予算の成立後、速やかに申請受付を開始する予定で、早くて5月と言われています。

※更新情報:補正予算の成立後、1週間程度で申請受付を開始します。
電子申請の場合、申請後、2週間程度で給付することを想定しています。
(申請者の銀行口座に振り込み予定)

 

◎申請に必要な情報・書類など

※更新情報が追記されました。

住所や口座番号(注)に加え、以下をご用意ください。
 (注)通帳の写し(法人:法人名義、個人事業主:個人名義)で確認します

<法人の方>
①法人番号、②2019年の確定申告書類の控え、
③減収月の事業収入額を示した帳簿等

※法人番号は、国税庁の法人番号検索サイトでも確認できます。

<個人事業主の方>
①本人確認書類、②2019年の確定申告書類の控え、
③減収月の事業収入額を示した帳簿等

※③については、法人、個人事業主ともに、様式は問いません。
今後、変更・追加の可能性があります。

◎申請方法

Web上での申請を基本とし、必要に応じ、感染症対策を講じた上で
完全予約制の申請支援(必要情報の入力等)を行う窓口を順次設置します。

※申請にあたり、GビズIDを取得する必要はありません。

※また、早いもの順などと慌てさせるものではなく、必要とされる方に幅広く御活用いただけるよう、申請期間と予算額については十分な余裕を確保する予定です。

※電子申請としては、以前より公的補助金などの電子申請のサイト「Jグランツ」がありましたが、
そのページでも、「「持続化給付金」の申請ではJグランツを利用いたしません。」と明記されています。

かつ、Jグランツなど行政サービスで使う「GビズID発行も必要ない」とも明記されています。

 

◎現時点での準備と今後の心がけについて

4月13日現在、必要な準備が公表されたので、

2019年の確定申告の控えと
今年の売上、月別売上などの帳簿類は、準備していきましょう。

また、個人の方で2019年の確定申告の申告期限が延期されていますが、こういう申告のけじめは大事です。昨年の確定申告書類は揃えた上で、今年の分の記帳整理を準備していきましょう。

また、これらの資金は、使途自由ですが、受け取って終わりではなく、
その後の業務や生き方に活かすべく、大事に使っていくことが大事と思います。

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