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Study on Individual annuities taxation as business entities

Research Project

Project/Area Number 20730020
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Public law
Research InstitutionNagoya University

Principal Investigator

TAKAHASHI Yusuke  Nagoya University, 大学院・法学研究科, 教授 (50304291)

Project Period (FY) 2008 – 2010
Project Status Completed (Fiscal Year 2010)
Budget Amount *help
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2008: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Keywords事業体課税 / 年金課税 / 信託課税 / パートナーシップ課税 / 生命保険 / 最低生活費保障
Research Abstract

Business entities means various legal devices for (collective) investment or business. The aim of this study is, with business entity (including investment trusts) taxation approach and studies on life insurance taxation, to examine and propose new taxation model on individual annuities or pension plan. One of the characteristics of individual annuities or pension plan is the periodic and continuous cash payments, which is useful for covering recipients' (sometimes minimum) living expenses. Also, life insurance, various saving accounts, mutual funds (investment trust) and so on have this characteristic of securing standard of living. This study reaches on the conclusion that integrated saving accounts should be adopted.

Report

(4 results)
  • 2010 Annual Research Report   Final Research Report ( PDF )
  • 2009 Annual Research Report
  • 2008 Annual Research Report
  • Research Products

    (9 results)

All 2010 2009 2008

All Journal Article (8 results) (of which Peer Reviewed: 4 results) Presentation (1 results)

  • [Journal Article] 貧困と税法(1)-最低生活費保障の観点から2010

    • Author(s)
      高橋祐介
    • Journal Title

      民商法雑誌 142巻2号

      Pages: 139-181

    • NAID

      40017221418

    • Related Report
      2010 Final Research Report
    • Peer Reviewed
  • [Journal Article] 貧困と税法(2・完)-最低生活費保障の観点から2010

    • Author(s)
      高橋祐介
    • Journal Title

      民商法雑誌 142巻3号

      Pages: 259-313

    • NAID

      40017281045

    • Related Report
      2010 Final Research Report
    • Peer Reviewed
  • [Journal Article] 相続税の税額計算方式(課税方式)の現状と問題点2010

    • Author(s)
      高橋祐介
    • Journal Title

      税研 151号

      Pages: 33-39

    • Related Report
      2010 Final Research Report
  • [Journal Article] 貧困と税法(1)-最低生活費保障の観点から2010

    • Author(s)
      高橋祐介
    • Journal Title

      民商法雑誌

      Volume: 142巻2号 Pages: 139-181

    • NAID

      40017221418

    • Related Report
      2010 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 貧困と税法(2・完)-最低生活費保障の観点から2010

    • Author(s)
      高橋祐介
    • Journal Title

      民商法雑誌

      Volume: 142巻3号 Pages: 259-313

    • NAID

      40017281045

    • Related Report
      2010 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 相続税の税額計算方式(課税方式)の現状と問題点2010

    • Author(s)
      高橋祐介
    • Journal Title

      税研

      Volume: 151号 Pages: 33-39

    • Related Report
      2010 Annual Research Report
  • [Journal Article] 判例評釈 国外パートナーシップ投資と事業税2009

    • Author(s)
      高橋祐介
    • Journal Title

      名古屋大學法政論集 231号

      Pages: 31-99

    • Related Report
      2010 Final Research Report
  • [Journal Article] 国外パートナーシップ投資と事業税2009

    • Author(s)
      高橋祐介
    • Journal Title

      名古屋大學法政論集 231号

      Pages: 31-99

    • Related Report
      2009 Annual Research Report
  • [Presentation] 税法と私法~他の公法分野との比較を通じて~2008

    • Author(s)
      高橋祐介
    • Organizer
      日本税法学会第427回中部地区研究会
    • Place of Presentation
      今池ガスビル7階A会議室(名古屋市)
    • Year and Date
      2008-09-11
    • Related Report
      2010 Final Research Report

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Published: 2008-04-01   Modified: 2016-04-21  

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