Study on Individual annuities taxation as business entities
| Project/Area Number |
20730020
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public law
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| Research Institution | Nagoya University |
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Principal Investigator |
TAKAHASHI Yusuke Nagoya University, 大学院・法学研究科, 教授 (50304291)
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| Project Period (FY) |
2008 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| 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)
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| 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 |
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| 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.
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Report
(4 results)
Research Products
(9 results)
