2012 Fiscal Year Final Research Report
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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| 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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