Corporate pension
厚生年金基金とは老齢高齢年金報酬比例部分の一部の給付を国に代行して行い、これに独自の上乗せ給付を行う企業年金制度である。従来、企業年金の主流であったが解散する厚生年金基金が増えている。その受け皿として企業が導入をすすめているのが確定拠出年金です。掛け金額（拠出額）はあらかじめ決まっているが、将来の給付額が運用実績により変動する年金制度です。 確定拠出年金には、個人が掛け金を拠出する個人年金型と事業主及び加入者が掛け金を拠出する企業型年金があります。個人型年金の第一号加入者であれば、月額68000円が拠出限度額です。第2号加入者であれば月額12000円から20000円となります。第3号加入者であれば月額23000円、公務員は月額12000円が限度額となります。つまり、企業型年金の場合、他の企業年金制度があれば年額144000円から240000円、無ければ年額276000円となります。老齢給付金を60歳から受給するには60歳時点で加入期間が10年以上必要です。給付方法は5年以上20年以下の有期又は終身年金です。障害給付金として5年以上の有期または終始年金として受け取れることもできます。受給要件は70歳に到達する前の傷病により、一定以上の障害状態になった加入者等が傷病になっている一定期間（1年6ヶ月）を経過した場合です。死亡一時金として加入者の遺族が資産残高をベースとして受給することもできます。脱退一時金として一定の要件を満たした場合に受給することも可能です。掛け金は所得税および住民税において所得控除の対象になります。 厚生年金基金や国民年金基金であれば社会保険料控除、確定給付企業年金であれば生命保険料控除といったように、確定拠出年金や小規模企業共済であれば小規模企業共済等掛金控除が受けられます。例えば、掛金を毎月1万円（年間12万円）積み立てた場合、年収500万円の方であれば年間36000円の軽減メリットがあります。 投資信託などの金融商品で運用する場合、通常だと運用益に対して所得税・住民税などで20.315％の税金がかかります。しかし、確定拠出年金で運用した場合はすべて非課税となります。さらにローコストな運用が行えるメリットもあります。投資信託を購入する際にかかる購入手数料はありません。信託報酬も安く抑えられています。 受け取りの段階でも、一括受取りすれば退職所得として退職所得控除の対象に、分割受取りをすれば雑所得となり公的年金控除の対象となります。一時金で受取取った場合は1500万円まで非課税です。年金受取った場合は、公的年金と合算して年間120万円まで税金がかかりません。 注意点が幾つかあります。確定拠出年金は加入時、加入中、給付を受ける際などに手数料がかかります。加入時手数料は2829円と国民年金基金連合会向け手数料原則月額105円、事務委託先金融期間向け手数料月額66円が固定して確実にかかり、合計で初年度合計額は最大4881円になります。 他に主だったものを紹介いたします。中小企業退職金共済は退職した際に従業員に退職金が支払われます。原則として従業員は全員加入します。国民年金基金は老齢基礎年金に上乗せする国民年金の第一号被保険者のための年金制度です。原則として任意脱退は認められていません。掛金上限は月額68000円で、個人型確定拠出年金に加入している場合は、合算で68000円までです。加入は口数制で1口目は必ず終身年金としなければならず、2口目以降は終身年金または確定年金から選択できます。加入者は国民年金の付加保険料を納めることはできません。掛金は社会保険料控除の対象となります。小規模企業共済は個人事業主が事業を廃止した場合や企業の役員が退職した場合などに共済金（退職金）が支払われる制度です。掛金月額は70000円です。掛金は小規模企業共済等掛金控除となります。
The Employees’ Pension Fund is a corporate pension system in which a portion of the aging pension compensation is paid on behalf of the government, and this is a unique additional benefit. In the past, a number of employee pension funds that have been corporate pensions are dissolved. It is a defined contribution pension that companies are promoting as a saucer. The amount of the contribution (contribution amount) is predetermined, but the future amount of benefits varies depending on the performance of the investment. A defined contribution pension includes an individual annual mold in which an individual contributes a deposit and a corporate-type pension in which employers and subscribers contribute a deposit. If you are the first subscriber of an individual pension, the monthly contribution limit is 68000 yen. If you are a second subscriber, it will be from 12000 yen per month to 20000 yen per month. 23000 yen per month for no.3 subscribers, 12000 yen for civil servants. In the case of corporate pensions, if there is another corporate pension system, the annual amount is 144000 yen to 240000 yen, and if there is no annual amount it will be 276000 yen. To receive old age benefits from the age of 60, the enrollment period must be over 10 years at the age of 60. The benefit method is a fixed-term or lifetime pension of 5 years to less than 20 years. It can also be received as a disability benefit as a fixed term of at least five years or as an annuity from beginning to end. The requirement for receiving benefits is a certain period of time in which a subscriber, etc. who has become in a state of disability due to injury or illness before reaching the age of 70 has been injured(one year and half has passed). As a lump-sum death payment, the family of the subscriber can also receive the balance of the asset. It is also possible to receive a lump-sum withdrawal payment if certain requirements are met. The deposit is subject to income deduction in income tax and resident tax. If you have a pension fund or a national pension fund, you can receive a small-scale business mutual aid deduction, such as a social insurance premium deduction, or a fixed-benefit corporate pension, such as a life insurance premium deduction. For example, if you accumulate 10,000 yen (120,000 yen per year) every month, if you have an annual income of 5 million yen, there is a relief merit of 36000 yen. When operating with financial instruments such as investment trusts, a tax of 20.315%will be charged to the ordinary investment income, resident tax, etc. on the investment profit. However, all cases in which it is operated with a defined contribution pension will be tax-free. There is also the advantage that it is possible to perform low-cost operation further. There is no purchase fee when purchasing a mutual fund. Trust fees are also kept low. Even at the receiving stage, if you receive it in bulk, you will be eligible for the retirement income deduction as retirement income, and if you receive it in installments, it will become miscellaneous income and be eligible for public pension deduction. If you receive the interest in a lump sum, it is tax-free up to 15 million yen. If you receive an annuity, you will not pay taxes up to 1.2 million yen per year in conjunction with the public pension. There is a caveat. A defined contribution pension will be subject to a fee at the time of enrollment, enrollment note, benefits, etc. The fee at the time of enrollment is 2829 yen, and the fee for the National Pension Fund Federation is 105 yen per month, and the fee for the financial period of the administrative consignment is 66 yen. The cost is fixed no matter which financial institution you are contracted with, and the total amount for the first year will be up to 4881 yen in total. Other corporate pension are as follows. Small and medium-sized enterprise retirement allowance mutual aid is paid to employees at the time of his retirement. As a general rule, all employees join. The National Pension Fund is an annuity system for the first insured person of the National Pension System, which is added to the old-age basic pension. As a general rule, voluntary withdrawal is not given. The maximum amount of accounts payable is 68,000 yen per month, and if you are a member of an individual defined contribution pension, the total amount is up to 68,000 yen. At the first term you must join a lifetime pension, and after the second term, you can choose between a lifetime pension and a definite pension. Subscribers are not admitted to pay additional premiums for the National Pension. Accounts payable is subject to the social insurance premium deduction. Small business mutual aid is a system in which mutual aid payments (retirement allowances) are paid when a sole proprietor retires from business or when an officer of a company retires. The monthly accounts payable is 70000 yen. Accounts payable is deductible for small business mutual aid, etc.
