Taxation of pension schemes and profits form pension fund

• Project/Area Number: 10620019
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Single-year Grants
• Section: 一般
• Research Field: Public law
• Research Institution: Hitotsubashi University
• Principal Investigator: TADATSUNE Mizuno Department, Position : Faculty of Law, Hitotsubashi University, professor, 大学院・法学研究科, 教授 (70092343)
• Project Period (FY): 1998 – 1999
• Project Status: Completed (Fiscal Year 1999)
• Budget Amount: ¥1,500,000 (Direct Cost: ¥1,500,000); Fiscal Year 1999: ¥700,000 (Direct Cost: ¥700,000); Fiscal Year 1998: ¥800,000 (Direct Cost: ¥800,000)
• Keywords: pension / premium of pension / pension benefits / pension funds / 年金課税

Research Abstract

This study deals with taxation problems about pension schemes and profits from pension funds, since recently the numbers of older generations increasingly rapidly, and the problems of pensions have been more and more important.
In this study, I compared pension as social securities with taxes as public funds. Further more , I studied also pension systems by companies as employers and insurance companies to encourage people to fund money themselves after their retirements.
Next, I studied (1) tax treatments of premium of pension, (2) taxation of profits from managements of pension funds, (3) tax. treatments of payments of pension.
In the future the number of older generations will become more and more.Therefore, pension systems and tax treatments of pensions will become significant. I do hope that this study will be beneficial with regard to pension issues.