Study on Taxation of Cross-border Pensions
| Project/Area Number |
22530042
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Ritsumeikan University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2012: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2011: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 国際税法 / EU税法 / 年金 / 社会保障 / 国際相続 / 出国税 / 所得税 / 相続税 |
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| Research Abstract |
This research project analyzes cross-border transfers of individuals and taxation of pensions in the field of income tax and inheritance tax. In the income tax approach, two conclusions can be drawn. First of all, from the perspective of comprehensive reform of social security and tax systems, in Japan pension benefits are not fully taxed at the time pensioners receive their benefits. Second, different tax systems for pensions can cause international double taxation. In the inheritance tax approach, personal nexus, situs of property, and difference of inheritance or estate tax systems cause international double taxation, therefore, more boarder adjustment measures of double taxation in this area should be adopted.
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Report
(4 results)
Research Products
(22 results)
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[Presentation] 年金と所得課税2010
Author(s)
宮本十至子
Organizer
第39回租税法学会研究総会
Place of Presentation
東海大学(神奈川県)
Year and Date
2010-10-02
Related Report
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