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Miyoshi
- 2017年1月9日
個人型確定拠出年金(iDeCo) 2017年1月改正
そもそも『確定拠出年金』ってどういうこのなのでしょうか。 確定拠出年金の第1条 この法律は、少子高齢化の進展、高齢期の生活が多用化する等の社会経済情勢の変化にかんがみ、・・・・・中略…国民の高齢期における所得の確保に係る自主的な努力を支援し、もって公的年金の給付と相まって国民の生活の安定とむ福祉の向上に寄与することを目的とする。 ~本質は、現役世代の老後向けた資産形成のサポート~ 要するに、年金だけでは生活できないから自分で自ら老後の資産形成をやってくださいと言っている事だと理解します。 【従来のiDeDoに加入で来た人】 ☆国民年金第1号被保険者(20歳以上60歳未満の自営業者とその家族、フリーランス、学生) ☆60歳未満の会社員で勤務先に確定型拠出年金(以下「企業型DC」)が無い人 【従来のiDeCoに加えて2017年1月からの変更点】 ☆勤務先に確定拠出年金の企業年金がある人 ☆企業型DCに加入している人 ☆公務員 ☆専業主婦(第3号被保険者) 【税制上の優遇措置 3つのメリット】
1.iDeCoで支払った掛け金は全額 「所得控除」 対象
241回の閲覧
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