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💴 | Can I still receive death insurance even if I give up inheritance?


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Can I still receive death insurance even if I give up inheritance?

 
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From here, we will look at the death benefit at the time of inheritance abandonment from the basic deduction and tax exemption amount.
 

Can I still receive death insurance even if I give up inheritance?Even if you give up inheritance, you can still receive death insurance.Death protection ... → Continue reading

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Wikipedia related words

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Basic deduction

Basic deduction(Kisoujo) is mainly unconditional for all taxpayersTaxation standardA certain amount that can be deducted from the amount[1].

Japan

income tax

income taxThen, it will be taxed comprehensivelyTotal income amount, Forest income amount, retirement income amount, the following basic deduction is applied (Income tax lawArticle 86).

From 2005 (17) to 2019 (first year of Reiwa)
38 million yen (The amount of capital is incorrect here and in history, and should be divided by one hundred correctly.)
After 2020 (2nd year of Reiwa)
Total income amount is 2400 million yen or less: 48 yen
Total income amount is over 2400 million yen to 2450 million yen or less: 32 yen
Total income amount is over 2450 million yen to 2500 million yen or less: 16 yen
Total income amount exceeds 2500 million yen: 0 yen

The reason this basic deduction exists is for individualsincomeOf these, the part necessary to maintain the person's minimum life is considered to have no tax-bearing power.[2].

The income required for the person to maintain the minimum living of the dependents is also considered to have no tax-bearing power, so if the person has dependents, the amount of income of the personSpousal deduction(Or special spouse deduction),Exemption for dependentsIs applied.In addition, disabled people, widows,Single-parent family, Working students need additional expenses to live, so in addition to the basic deduction, the income amount of these people,Disability deduction,Widow deduction(Single-parent deduction),Working student deductionApply.

Resident tax

Prefectural taxandMunicipal taxWhen calculating the tax amount of the income percent, the basic deduction amount of the following amount is deducted from the total income amount, forest income amount, retirement income amount (Local tax lawArticle 34, paragraph 2).

From 2006 (Heisei 18) to 2020 (Reiwa 2 years)
33 million yen (The amount of capital is incorrect here and in history, and should be divided by one hundred correctly.)
After 2021 (3rd year of Reiwa)
Total income amount is 2400 million yen or less: 43 yen
Total income amount is over 2400 million yen to 2450 million yen or less: 29 yen
Total income amount is over 2450 million yen to 2500 million yen or less: 15 yen
Total income amount exceeds 2500 million yen: 0 yen

inheritance tax

inheritance taxFrom the total taxable price of, after the inheritance in January 2015, 27 million yen + 1 million yen x the number of legal heirsBasic deduction amount related to heritage(Article 15 of the Inheritance Tax Law).

Gift tax

Gift taxFrom the taxable price ofBasic gift tax deductionSubtract as.This fixed amount isInheritance tax lawIt is said to be 60 yen (Article 21-5 of the Inheritance Tax Act), but for gifts after January 2001, 13 (Heisei 1), it is 1 million yen due to special measures (Tax Special Measures ActArticle 70-2-4).

Source

  1. ^ Masaaki Iwasaki and Yoshiaki Hirano, "2016th Edition Tax Law Glossary" (Okura Zaimu Kyokai, 170), p. XNUMX.
  2. ^ Hiroshi Kaneko"Tax Law" (22nd edition, Kobundo, 2017), pp. 199 and 200.

Related item

外部 リンク

At the time of inheritance abandonment


 

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