イタリアの学校で学ぶ②起業と契約｜ Starting a Business in Italy(P.IVA & Contracts)

🌟 はじめに：自分のお店を持つために必要なこと

「イタリアでエステティシャンや美容師として独立したい！」「自分のお店を持ってみたい！店舗オーナーになりたい！店舗オーナーになりたい！」そんな夢を持っている方へ🌈

イタリアで夢の一歩を踏み出すとき、最初に直面するのが**「税金（Tasse）」と「契約（Contratti）」**のルールです。

専門学校では、技術だけではなく「どうやって合法的にビジネスを始めるか」を丁寧にに学びます。今回は、起業の基本から物件選び、ローンまで、私が実際に今学校で学んだ重要ポイントを分かりやすく解説します！✨

1️⃣ 個人事業主（Partita IVA）と税制の選択 📊

イタリアで働くには、まず**Partita IVA（11桁の識別番号）**を取得する必要があります。

Forfettario（定額課税制度）💰
- ポイント: 年商85,000€以下の初心者向けです。
- メリット: 最初の5年間は税率がわずか5%！さらに、通常かかるVAT（付加価値税）の適用も免除されるので、シンプルで始めやすい制度です🌱
普通課税（IRPEF）📉
- 収入に応じて税率が23%〜43%と上がります。ただし、仕事に関わる経費（消耗品、家賃、光熱費など）を差し引く（Scarico）ことができるのが特徴です。

2️⃣ 会社を設立する（SRLとSRLS）🏢

複数人で起業する場合や、リスクを限定したい場合は「会社」を設立します。

SRL（有限会社）: 資本金は1万€から。個人の財産と会社の財産が完全に切り離されるので、万が一の時も私生活が守られます🛡️
SRLS（簡易型有限会社）: 資本金**わずか1€**から作れる簡易版！若い世代や、少ない資本で挑戦したい人を応援する仕組みです🚀

3️⃣ 商業物件を借りる（賃貸借契約 6+6）🔑

お店を出すための賃貸ルールは、家を借りる時とは大きく異なります。

期間: 基本は**「6年＋6年」**。自動更新されるので、長く安定してお店を続けることができます。
保証: 敷金（Cauzione）は家賃の最大3ヶ月分まで。銀行保証（Fideiussione）が必要な場合もあります🏦
知っトク知識: 契約満了時にオーナー都合で退去を求められた場合、**「営業権の補償金（家賃の18ヶ月分〜）」**をもらえる権利があります！これを知らないと大損しちゃいます😲

4️⃣ 物件を買う・ローンを組む（Compravendita & Mutuo）🏠

自分のお店を「購入」する場合は、銀行と**Mutuo（住宅ローン）**を契約します。

Caparra（手付金）: 契約を「ロック」するためのお金です。もし売主がドタキャンしたら、**「2倍の金額」**を返してもらう権利があります！🔒
Mutuo alla francese（フランス式償還）: イタリアで一般的な返済方法。最初は利息の支払いが多く、後半にかけて元本の返済が増えていく仕組みです。
※この支払方法はあまりよくないと話していましたが、イタリアではこのローン返済方法しか今は選択肢がないようです。

🌟 これからイタリアで挑戦する皆さんへ

イタリアの手続きはとっても複雑に見えますが、学校で一つずつ紐解いていくと、これらはすべて**「自分のビジネスと生活を守るための防具」**だということが分かります🛡️✨

「難しそう…」と諦める前に、まずはこうした基本ルールを知ることが成功への近道です！一緒に頑張りましょう！🇮🇹💪

🌟 Introduction: What You Need to Own Your Own Shop

To everyone dreaming of “I want to become an independent esthetician or hairstylist in Italy!” or “I want to own my own shop and become a store owner!” 🌈

When you take that first step toward your dream in Italy, the first things you will face are the rules of “Taxes (Tasse)” and “Contracts (Contratti).”

In vocational schools, we learn not only the technical skills but also carefully study “how to start a business legally.” Today, I will explain the key points I am currently learning at school—from the basics of starting a business to choosing a property and securing a loan! ✨

1️⃣ Sole Proprietorship (Partita IVA) and Tax Options 📊

To work in Italy, you first need to obtain a Partita IVA (an 11-digit identification number).

Forfettario (Flat-rate Tax Regime) 💰
- Point: Designed for beginners with an annual turnover of less than €85,000.
- Benefit: The tax rate is only 5% for the first 5 years! Additionally, you are exempt from applying VAT (Value Added Tax), making it a very simple system to start with 🌱.
Standard Tax (IRPEF) 📉
- The tax rate increases from 23% to 43% depending on your income. However, the key feature is that you can “deduct (Scarico)” business-related expenses (supplies, rent, utilities, etc.).

2️⃣ Establishing a Company (SRL and SRLS) 🏢

If you want to start a business with multiple people or limit your risks, you establish a “Company.”

SRL (Limited Liability Company): Capital starts from €10,000. Personal assets and company assets are completely separate, so your private life is protected in case of trouble 🛡️.
SRLS (Simplified Limited Liability Company): A simplified version that can be created with as little as €1 in capital! It is a system designed to support the younger generation and those who want to take on a challenge with small capital 🚀.

3️⃣ Renting Commercial Property (6+6 Lease Agreement) 🔑

Rental rules for opening a shop are very different from those for renting a home.

Duration: The basic term is “6 years + 6 years.” It renews automatically, allowing you to continue your business stably for a long time.
Guarantee: The security deposit (Cauzione) cannot exceed 3 months’ rent. A bank guarantee (Fideiussione) may also be required 🏦.
Valuable Tip: If you are asked to leave due to the owner’s reasons at the end of the contract, you have the right to receive “Indemnity for loss of goodwill (at least 18 months’ worth of rent)”! You lose out big time if you don’t know this 😲.

4️⃣ Buying Property and Securing a Loan (Compravendita & Mutuo) 🏠

If you “purchase” your own shop, you will enter into a Mutuo (Mortgage) with a bank.

Caparra (Down Payment): This is money used to “lock” the contract. If the seller cancels the deal, you have the right to receive “double the amount” back! 🔒
Mutuo alla francese (French Amortization): The most common repayment method in Italy. It is structured so that interest payments are higher in the early years, with the principal repayment increasing toward the end.
Note: While it was mentioned that this repayment method isn’t very favorable, it seems that in Italy, this is currently the only option available for loan repayments.

🌟 To Everyone Taking on the Challenge in Italy

Italian procedures may seem very complicated, but as we break them down one by one at school, you realize that these are all “armor to protect your business and your life” 🛡️✨.

Before giving up thinking “It seems too difficult…”, remember that knowing these basic rules is the shortest path to success! Let’s do our best together! 🇮🇹💪