エステサロンを始めるときに、押さえておきたいのが開業に関する手続きについてです。
今回は、エステサロンに必要な許認可について紹介していきます。
【届出】エステサロンに必要な許認可は「開業届」のみ
エステサロンを個人で開業する場合、提出が必要な書類は「開業届」のみです。
「営業許可が必要なのでは」と考える人もいるかもしれませんが、基本的には保健所の届け出も必要ありません。
開業届は正式には「個人事業の開業・廃業等届出書」と言い、国税庁のホームページや税務署で入手が可能です。
事業を開始した日から1カ月以内に最寄りの税務署に、直接もしくは郵送で提出してください。
なお、開業した年の事業収支を税務署に確定申告すると、それが開業届の代わりにもなります。
開業届を出すのを忘れた！罰則はある？
結果から言うと、開業届を出さなくても特に罰則はありません。
実際に、開業届を出さずに営業しているエステサロンも存在します。
しかし、開業届を出すことで得られるメリットもあるんです。
開業届を提出すると得られるメリット
- 青色申告で最大65万円の控除が受けられる
- 屋号を使って銀行口座を作れる
- 小規模企業共済に加入できる
開業届を提出することで、青色申告ができるようになり、最大65万円の控除を受けることが可能です。
そして屋号を使って銀行口座を作ることができるので、個人用と事業用で出入金の管理がしやすくなります。
また、開業届を出すと、小規模企業共済に加入できるんです。
小規模企業共済は、個人事業主や小規模企業の経営者が加入できる退職金制度。
掛け金は全額所得控除でき、税の負担を抑えながら退職後の生活に備えられる点が魅力です。
エステサロンの施術内容によっては「開設届」の許認可が必要になる場合もあり
エステサロンの開業に必要な許認可は、「開業届」のみと先述しましたが、施術内容によっては保健所へ「開設届」を提出する必要があります。
保健所への届け出が必要な施術は以下の通りです。
| まつ毛エクステ、まつげパーマ、シェービング、眉毛カット、あん摩マッサージ、鍼治療など国家資格が必要となる施術 |
開業届については提出しなかった場合でも、罰則がないと先述しました。
しかし、保健所の許可が必要となる施術を行う場合は、届け出をしない状態で営業すると罰則が科せられてしまうため注意しましょう。
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