2010 Fiscal Year Final Research Report

Study on Individual annuities taxation as business entities

Research Project

Project/Area Number	20730020
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Single-year Grants
Research Field	Public law
Research Institution	Nagoya University
Principal Investigator	TAKAHASHI Yusuke Nagoya University, 大学院・法学研究科, 教授 (50304291)
Project Period (FY)	2008 – 2010
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.