フリーランスや副業などで生計を立てている人にとって、節税になる控除は必ずチェックしておきたいもの。所得税を計算する際に、控除される項目のひとつ「生命保険料控除」について、今回は解説していきます。
生命保険料控除ってなに?
生命保険料控除とは、その年に「生命保険料」「介護医療保険料」「個人年金保険料」のいづれかを支払った場合に、一定の金額の所得控除と住民税の控除を受けられること。たとえば、個人で入っている医療保険、がん保険、養老保険、ドル建ての生命保険など、いろんな保険が対象となります。
ただ、自分の契約している保険が「生命保険」に分類されるか、「介護医療保険」に分類されるかは、商品の種類だけではわかりにくいので、どこに分類される商品なのかは契約している保険会社に問い合せるのが確実です。また、保険期間が5年未満の生命保険などのなかには、控除の対象とならないものもあるそうなのでご注意を。
所得税の生命保険料控除額の計算方法は?
「生命保険料控除」とひとつにまとめて説明していますが、実際は「生命保険料」「介護医療保険料」「個人年金保険料」の3つそれぞれで控除が受けられます。控除の金額は3つとも金額の枠は同じですが、2012年1月1日以後に契約が締結した「新契約」なのか、それ以前に締結した「旧契約」なのかによって、金額が変わってきます。

たとえば、年間で医療保険を¥24,120、生命保険料を¥102,000支払っている場合の所得の生命保険料控除額は、¥62,060になります。
- 介護医療保険料:支払保険料等 ¥24,120 → 控除額 ¥22,060
- 生命保険料:支払保険料等 ¥102,000 → 控除額 ¥40,000
支払保険料によりますが、じつはほぼ全額が控除になる場合もあるので、これから保険を検討される方は、年間に支払う金額も気にしてみると節税になるかもしれませんね。
住民税の所得控除の計算方法は?
基本的には住民税の生命保険料控除も所得税の控除と仕組みは一緒ですが、支払保険料のラインと、控除額の計算方法が違ってきます。

先ほどの所得税控除の例を住民税の控除に当てはめると、年間で医療保険を¥24,120、生命保険料を¥102,000支払っている場合の住民税の生命保険料控除額は、¥54,560になりますね。
- 介護医療保険料:支払保険料等 ¥24,120 → 控除額 ¥19,560
- 生命保険料:支払保険料等 ¥102,000 → 控除額 ¥35,000
生命保険料控除の手続きに必要なものは?
いくら支払いが発生しているのかを所轄の税務署に申請することで生命保険料控除が受けられるようになるので、対象の保険料を払っていても、勝手に計算してくれるわけではありません。きちんと手続きをして、控除を受けられるようにしましょう。
生命保険料控除を受ける場合には、以下の手続きが必要になります。
- 確定申告書の生命保険料控除の欄に記入
- 支払金額や控除を受けられることを証明する書類などを確定申告書に添付
- 所轄の税務署に確定申告書を提出する
2の「支払金額や控除を受けられることを証明する書類」は、電磁的記録印刷書面(電子証明書等に記録された情報の内容と、その内容が記録された二次元コードが付された出力書面のこと)でも大丈夫です。ただ、「旧契約」で年間保険料が9,000円以下のものは、手続きは不要。また、年末調整などで別途申請している場合も、この手続きは省略可能です。
証明書類として、秋ごろに各保険会社が発行する「生命保険料控除証明書」が必要になるので、届いたら必ず保管して、申請漏れの内容に注意してくださいね。
夫や妻、子どもなど、家族の保険料を支払っている場合は?
家族がいる場合は契約者が自分ではないもの、たとえば夫名義や妻名義、子ども名義、親名義などの保険に加入している場合もありますよね。生命保険料控除は契約者ではなく、支払っている人が対象となります。
保険契約をしているけど、自分で支払っていない場合は、生命保険料控除の対象にはならないのでご注意を。
国税庁 − No.1140 生命保険料控除
https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1140_qa.htm#q1
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