馬券の払戻金を限られた条件でのみ雑所得扱いへ

「所得税基本通達の制定について」(法令解釈通達)の一部改正(案)(競馬の馬券の払戻金に係る所得区分)に対する意見公募手続の実施について

先日の馬券裁判の結果を受けてパブリックコメントの募集が行われています。

「馬券を自動的に購入するソフトウェアを使用して独自の条件設定と計算式に基づいてインターネットを介して長期間にわたり多数回かつ頻繁に個々の馬券の的中に着目しない網羅的な購入をして当たり馬券の払戻金を得ることにより多額の利益を恒常的に上げ…」

雑所得とするには、かなり条件が限られた表現ですね。78億の払い戻しを受けた北海道の公務員の方の場合、出ている記事を見る限り個々の馬券の的中に着目もしているし、自動的に購入している訳ではなさそうですがどうなるのでしょうか。

一般的なデータに加えて以下のようなデータも蓄積して予想していたようです。

  • 馬の絶対的能力、距離適性、馬場適性、気性、癖
  • 騎手の馬を動かす技術、制御する技術、ゲートを出す技術、勝負強さ、冷静さ、集中力、手抜きの頻度、斤量による補正

とてもじゃないですが、これだけのデータを集められそうな気がしないです。どんな方法を使っていたのか気になりますね。

「馬券の払戻金を限られた条件でのみ雑所得扱いへ」への170件のフィードバック

  1. 納税は国民の義務ですからね。
    不満はありますが、ルールなので仕方ないところです。
    当たって嬉しさのあまり言いふらすと大変なことになりますね。

  2. 法の解釈によっては外れ馬券を拾い集めて脱税できるようになったらいけないので、厳密に条件が指定されているのでしょうけど、これはなかなか厳しいところですよね。
    とにかく今後の状況を見守りたいと思います。

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