大山俊郎税理士事務所 Product Lineup

To manufacturing business owners considering equipment investment and DX implementation. Sales increase, subsidies, tax savings, ROI. All of these are important. However, if you make decisions based solely on these factors, you may find that "even though you implemented it, your available cash decreases" or "repayment of loans becomes burdensome." This document explains three key points on how to create a "system that leaves money in the company" that the president should check before making equipment investments. If you want to avoid mistakes in decision-making before investing, please make use of this document.

One of the major reasons why banks refrain from lending for the introduction of new machining centers and machine tools is the "loans to executives" that appear on the financial statements. In the manufacturing industry, which often involves family-run businesses, it is not uncommon for loans to executives to accumulate unconsciously due to expense reimbursements and living cost supplements. However, in the evaluation by financial institutions, loans to executives are regarded as "unrecoverable assets" and "private outflows of company funds," which can lead to a determination of effective insolvency even if the books show a profit. Furthermore, if left unaddressed, it can become a significant management issue, leading to tax audit risks due to certified interest (1.3% per annum) starting in 2026 and inheritance tax burdens during business succession. This document explains "three realistic solutions for resolving loans to executives" that can be implemented even when the president does not have substantial cash on hand. [Contents of this document] - Structural reasons why financial institutions evaluate loans to executives strictly - Two major risks related to certified interest (1.3%) and inheritance - Specific approaches to resolution utilizing executive compensation, retirement benefits, and personal assets (company cars, etc.) Please use this as a financial improvement document to secure the necessary loans for capital investment.