経理担当の豆知識「引当金とは?」

経理担当の豆知識「引当金とは?」

決算特有の論点のひとつに、引当金があります。引当金には「貸倒引当金」「退職給付引当金」「製品保証引当金」「賞与引当金」などさまざまな種類の引当金があります。
引当金は、将来起こりうる可能性の高い損失・費用を前もって計算し貸借対照表に計上するものです。

引当金の要件

引当金を計上するためには、下記4つの要件を満たす必要があります。
1. 将来の特定の費用または損失であること
2 . 発生が当期以前の事象に起因していること
3. 発生の可能性が高いこと
4. 金額を合理的に見積もることができること

貸倒引当金を例に説明します。
貸倒引当金とは簡単に言うと、取引先の倒産などにより売掛金の回収ができないと、見込まれる金額のことです。
1. 売掛金の回収ができない場合、将来の損失となります。
2. 当期以前に、商品やサービスなどを提供しているので、当期以前の事象に起因しています。
3. 例えば取引先がすでに破産の手続き開始していれば発生の可能性が高いと言えます。また、過去3年の売掛金のうち回収できなかった金額の割合を算出し、売掛債権総額に掛け計上する方法もあります。(売掛債権総額×貸倒実績率)
※後ほど、税務上の引当金でも説明します。税務上は、過去3年間の貸倒実績率を算定し引当金の計上します。
4.上記3のように売掛債権総額に貸倒繰入率を掛けることにより合理的に見積もることができます。1円の狂いもなく損失の算定は不可能であり、あくまで金額を合理的に見積もることができれば良いのです。
貸倒引当金は3種類に分けることができます。

一般債権

普通の債権を指します。普通とは何かですが、回収サイトに資金の回収ができていれば普通と考えてください。また、督促すれば回収できるものも含みます。下記の「貸倒懸念債権」または「破産更生債権」以外と考えてください。
過去の貸倒実績等により貸倒引当金を算定します。

貸倒懸念債権

経営破綻までは至っていないが、債権の回収に重大な問題が生じているか又は生じる可能性が高い債権を指します。
債権の状況に応じ、次のいずれかの方法により貸倒引当金を算定します。
1. 債権額から担保の処分見込額及び保証による回収見込額を減額し、その残額について債務者の財政状態及び経営成績を考慮して貸倒引当金を算定する方法。
簡単に言うと、担保などがある場合は担保などで回収可能な金額以外を貸倒引当金とします。
2. 債権の元本の回収及び利息の受取に係るキャッシュ・フローを合理的に見積もることができる債権については、債権の元本及び利息について元本の回収及び利息の受取りが見込まれるときから当期末までの期間にわたり当初の約定利子率で割り引いた金額の総額と債権の帳簿価額との差額を貸倒見積額とする方法。
簡単に言うと、将来回収できるであろう金額を現在の価値に割引き、割引いた金額以外を貸倒引当金とします。

破産更生債権

取引先が経営破綻又は実質的に経営破綻に陥っており、債権の回収が不可能な債権を指します。つまり、倒産している会社ということです。
債権額から担保の処分見込額及び保証による回収見込額以外を貸倒引当金とします。

税務上の引当金

損失の計算は会社が行います。会社が自由に計算できると、根拠のない引当金を計上することによって損失を過大に計上し、利益を過小にすることで税金を少なくするということが起こりえます。
税務上の引当金は貸倒引当金と製品保証引当金の2種類しか損金として認めていません。認めると言っても、会社の計上した全額を認めるわけではなく一定の限度額までを損金として認めています。
貸倒引当金は税務上下記2種類に分類します。

一括評価金銭債権

会計上の一般債権とほぼ同様です。普通の債権を意味します。貸倒実績率を算定し、貸倒引当金を計算します。貸倒実績率の算定時は個別評価金銭債権は除きます。
なお、実質的に債権と見られない部分は除きます。
※実質的に債権と見られない部分とは、債権を有する取引先に買掛金などがある場合です。相殺すれば、回収できるため。

個別評価金銭債権

回収が明らかに困難な債権に対し、個別に貸倒引当金を算定します。
例えば、上記会計上の破産更生債権などです。明らかに回収困難だと考えられるので個別に貸倒引当金を算定します。
一年以上入金がない債権も個別評価金銭債権に該当します。一年以上入金がないと判断するには、督促をしても1円たりとも入金がない状態のことを言います。

さいごに

今回説明した引当金はごく一部です。実務では、より複雑になります。
途中で述べたように引当金は、会社が算定するものです。納税額を低くするため、過大に計上する可能性があります。税務調査などの対応時に計算過程の根拠は残しておき、説明できることが必要です。また、税務上の貸倒引当金限度額の計算は複雑であり間違いが起こりやすいです。そのたため、経理経験が豊富な方または税理士などにアドバイスを求めると良いでしょう。

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