おっぱいがいっぱい

October 17th, 2009

もう2歳半になる娘だが、まだ母乳を飲んでいる。彼女の母乳 a.k.a おっぱいへの思いは一際強い。眠くてヒステリックになっているときに、「パパやだあ!」と嫌がられるのは常だが、「ママやだあ!」と言うときもある。でも「パイ子ちゃんいい〜!」と言って泣く。ママとおっぱいは不可分なんだが。

そう、言葉も達者になってきた娘は、ずいぶん前から愛しのおっぱいにニックネームを付けている。それが「パイ子ちゃん」だ。言葉を覚えた頃はただの「パイ」だったのだが、色んなものに「〜子ちゃん」 を付けて可愛くするブームがやってきて以来、おっぱいの呼び名はパイ子ちゃんで定着している。同じ流れであんパン子ちゃん(アンパンマンにリボンを付けた創作キャラ)やトイレ子ちゃん、お風呂子ちゃんなどもいる。

ちなみにおっぱいを飲むときは、一定時間ごとに左右の乳首を変えるのだが、そのリクエストは「反対子ちゃん(はんたいこちゃん)」である。子どもの言語感覚というのは面白い。

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夏休み(写真あり)

August 27th, 2009

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サマーウォーズ見た

August 23rd, 2009

1年ぶりにさらっと書く。

サマーウォーズをレイトショーで見てきた。映画館で映画を見るのはほんと3年ぶりくらい。夜中に車を飛ばした甲斐があった。ぜひ映画館で見るべきと思います。

なんだか年とともに涙腺が緩くなったのか、泣けてしょうがなかった。大家族的な絆とか、ネットの善意とか。変に2項対立になってないのが良い。蒸し暑いけどやっぱり「日本の夏」っていいなあ。

メタファーのループ

March 11th, 2008

今朝見た夢。

その場には独裁者○○と科学者Aがいる。

  • 科学者「今この瞬間に世界のメタファーが1つを除いて全て消失してしまったようです」
  • 独裁者「何だと?」
  • 科学者「メタファーのループと言う概念をご存知ですか」
  • 独裁者「○○主義的な○○主義的な○○主義みたいなものか?」
  • 科学者「その通りです。 まさに仰った概念が、生き残った最後のメタファーです」

科学者が説明に使っているのはうちの娘のブロック。3ピースのブロックが三角形につながっている。シュールだ。。


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確定申告

March 10th, 2008

今年もようやく確定申告を終えた。3点備忘録として、兼シェアしておきたいことがあるので書く。

  • 妊娠〜出産で医療費控除を忘れずに

昨年娘が生まれた関係で、だいぶ医療費がかさんだ。年間の医療費が補助金等を差し引いて10万円を超えると超えた分を課税所得から控除できる。具体的には昨年、約72万円の医療費を支払い、出産一時金の35万、(切迫早産で入院したため)民間の入院保険からの7万を除いた約20万円分を控除できた。これに自分の所得税率をかけた金額が還付されるというわけだ。まあ無いよりはマシだが払った額からすると微々たるものだ。今後の養育にもお金はかかるが、まずは生まれるまでにもそれなりに必要だということで、実感としてずっしりくるものがある。

ともあれ妊娠が分かったご家庭においてはこのような制度があるので、年間の医療関係の領収書をちゃんと保存しておくことをおすすめしたい。ひとたび10万円を超えれば出産関係費以外の医療費も合算できるので、風邪で医者にかかったりというものも含めて取っておくと良い。さらに言うと、入院などで急に医療費がかさむという事態は(もちろん無いに越したことはないが)いつ起こるとも限らないので、常に病院の領収書は保存する、というのが結局はデフォルトではある。

  • 国税庁のWebサイトが便利

上記自分の確定申告の他に、昨年までの妻の仕事に関連して青色申告も行った。一昨年まではやよいの青色申告というソフトを使って決算書類と申告書を作っていたが、昨年分は出産前の数か月で金額が少なかったこともあり、国税庁のWebサイトの「確定申告書等作成コーナー」を利用した。実際のところ1本いくらの授業料が毎月報酬として振り込まれるだけで、個人事業主と言っても減価償却やら何やらやる必要もなく、損益計算書と(スカスカの)貸借対照表を埋めれば良いので上記サイトで十分だった。(今まで3年分ソフトに払ってきたお金は何だったんだ、というのはおいておく)

国税庁はe-Taxという仕組みを普及させようと頑張っているが、今のところWebサイトで必要事項を記入し郵送、というのが個人レベルでは一番簡単なやり方なのではと思っている。

  • 実体のない個人事業主契約には疑問

これは某料理教室講師の契約形態に特化した話なので一般性があるか不明だが、上記のように特に事業としての実体はないのに、形式上個人事業主となるのは、講師側が一方的なコストを負うので問題があると思う。例えば契約書に同業他社との兼業禁止項目があり、それは対等な関係での講師契約としてはあり得ないのではないかと思う。大学や予備校の講師も似たような契約関係にあると思うが、兼業禁止条項など入っていない(よね?たぶん)。事実上、そうした「フリーランス」の講師というよりはパートタイムの従業員なので、ならば雇用関係に基づいて給与所得にすべきと思うが、会社側がそれではごにょごにょと不都合なのだろう。結局社会保険も自前だし、給与所得控除も受けられず、面倒な青色申告を自分で(というか私が)やらなければならない。講師仲間の人には面倒なので青色申告を行わないという人も居るそうだが、申告すれば最低でも60万円の青色申告控除に加え、もろもろ経費を差し引くことができるので、「面倒」というには諦めが早過ぎる気もする。(会社も税務署も損はしないので誰も注意はしてくれない)

仕事自体はとても楽しくやらせてもらっていたようで、おいしい料理が食べられるという実利が私にもあるため良い仕事だったと思うが、労使関係については未だに納得がいかない。(資本側から見るとこれで講師陣から大きな不満が出ないなら、人件費が抑制できて良い、ということになるのかもしれない。当該企業は非上場だが教室を全国に展開しており、Webページなど見ても上場を目指しているのではないかという気配はある。各地の教室を見てもお洒落で、気軽、開放的、女性専門(というとどこだかばれるが)などの特徴で差別化していて、投資対象としては面白いかもしれない。ただ、労使問題は一度手入れがあると一気にコスト要因になり兼ねないので、コンプライアンスにうるさい昨今、上場前後で注目されると妙味が薄れる気もする。って何の話だったっけ。)

そんなわけで毎年この時期になると税金に意識的になる。今時はそれほど手間でもないので機会があればどなたも確定申告してみることをおすすめしたい。