確定拠出年金・確定給付企業年金の法改正 『資格の大原』ブログ 社労士 from sharosi.j-tatsujin.com
Introduction
In Japan, it is common for companies to offer corporate pension insurance to their employees. This type of pension plan is known as "kosei nenkin" and is designed to provide retirement benefits to employees. However, in the event of the employee's death, their beneficiaries may be subject to inheritance tax on the pension benefits they receive. In this article, we will discuss the basics of inheritance tax for corporate pension insurance in Japan.
What is Corporate Pension Insurance?
Corporate pension insurance is a type of pension plan that is offered by companies to their employees. The plan is designed to provide retirement benefits to employees after they retire. The plan is funded by both the employer and the employee, with contributions made throughout the employee's working life.
How is Inheritance Tax Calculated?
In Japan, inheritance tax is calculated based on the value of the assets inherited by the beneficiaries. The tax rate varies depending on the size of the inheritance and the relationship between the deceased and the beneficiary. For corporate pension insurance, the tax rate is 20% for non-spouse beneficiaries and 10% for spouse beneficiaries.
Exemptions from Inheritance Tax
There are some exemptions from inheritance tax for corporate pension insurance. If the total value of the inheritance is less than 30 million yen, the beneficiaries are exempt from inheritance tax. In addition, if the beneficiary is a spouse, they are exempt from inheritance tax regardless of the value of the inheritance.
Maximizing Inheritance for Beneficiaries
To maximize the inheritance for beneficiaries, it is important to plan ahead. One way to do this is to make sure that the corporate pension insurance plan is set up in a way that minimizes the tax burden on beneficiaries. This can be done by naming a spouse as the beneficiary, as they are exempt from inheritance tax.
Other Considerations
It is also important to consider other factors that may impact the inheritance received by beneficiaries. For example, if the deceased had other assets, such as real estate or investments, the beneficiaries may be subject to additional inheritance tax on these assets. It is important to consult with a tax professional to understand the full impact of inheritance tax on the beneficiaries.
Conclusion
Inheritance tax can have a significant impact on the inheritance received by beneficiaries of corporate pension insurance in Japan. By understanding the basics of inheritance tax and planning ahead, it is possible to minimize the tax burden on beneficiaries and maximize their inheritance. If you have questions about inheritance tax for corporate pension insurance, it is important to consult with a tax professional.
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