è¥ã人ã ã®éã§ãèªåãã¡ã®èåŸã«ãããã幎éã«ã€ããŠã®ãäžå®ãåºãã£ãŠããŸãããçŸåšã®å¹Žéããããªãå°ãªããªãããããªãã®ïŒããšããå¿é ã©ãããããèªåãã¡ã®èåŸæã«ãæãããŠãæ¥æ¬ã®å¹Žéå¶åºŠã¯å€§äžå€«ãªã®ãïŒç Žç¶»ããŠããªãã®ãïŒããªããŠäžå®ã®å£°ãèããŸãã
ãã®ãããªæšä»ãéèåºã®éè審è°äŒãçºè¡šãããèåŸã«ã幎éã«å ã2,000äžåãå¿ èŠããšããå ±åæžãåºãŠãæŽãªãäžå®ããããããããŠãæ¿åºããã®ç«æ¶ãã«èºèµ·ã«ãªã£ãã®ãèšæ¶ã«æ°ãããšããã§ãã
ãiDeCoãã®ãã³ãã¬ãããæè¿éè¡ã®çªå£ãªã©ã§ããèŠããããŸãããïŒãªãã ãããåãããªãããã©ãæ°ã«ãªã£ããããŠããŸããã§ãããïŒ
ãiDeCoãã®ååã¯ãæã èããã©ãä»ããããiDeCoã£ãŠäœïŒãã£ãŠèããªããããããã誰ã«èããããããããããªãããã§ããåºé ããããªããã»ã»ã»ãªããŠæã£ãŠããŸãããïŒ
ããã§ã¯ããã®ãããªããªãã«ããiDeCoãã®å šãŠãã玹ä»ããŸããæ¯éãåèã«ããŠããã ã圹ç«ãŠãŠãã ãããã
1ïŒãiDeCoãïŒã€ãã³ïŒãšã¯ïŒ
æåã«ããiDeCoãã«ã«ããæ¯ã£ãŠããŸããŸãããããiDeCoãããã€ãã³ãã£ãŠèªããŸãããïŒããããçè ããåãã¯ãã¢ã€ãã³ãããªïŒã£ãŠæã£ãŠãããããã§ãã
ãšããã§ããiDeCoãã¯ãäœã®ç¥ããåç¥ã§ããïŒå€åäœãã®è±åèªã®é æåããšã£ããã®ã»ã»ã»ã£ãŠèããŸããããæ®éã¯ããšãããããã®ãiDeCoãã¯ãä»ãåºæ¥ãããšãã®é æåïŒãããªå Žåããé æåã£ãŠèšãã®ãïŒïŒïŒã ã£ããã§ããäœã芪ãã¿ãæããŸãããïŒ
ãã§ããšçé¢ç®ãªè©±ã«æ»ããŸããããiDeCoãšã¯ãDC(DefinedãContribution Plan)=å人åç¢ºå®æ åºå¹Žéã®æç§°ã®äºã§ãå¹³æ13å¹Žã«æœè¡ãããç¢ºå®æ åºå¹Žéæ³ã«ããšã¥ããŠå®æœãããŠããç§ç幎éã®å¶åºŠã§ãã
ã¢ã¡ãªã«ã®ç¢ºå®æ åºå¹Žéã¯ã401ïœãæåã§ãããã¢ã¡ãªã«ã®äžè¬äŒæ¥ã«å€ããŠãã人ã ãä»»æã§æ åºã§ãããã©ã³ã®ããšã§ããiDeCoãã¯ãæ¥æ¬ç401kãšèšãããããšããããŸãã
ãã®ãiDeCoãã¯ãåœæ°å¹Žéãåç幎éãšç°ãªãããã®å¶åºŠãžã®å å ¥ã¯ä»»æã§ããèªåã§ç³ã蟌ã¿ãèªåã§æãéãæ åºããèªããéçšæ¹æ³ãéžæããæãéãšãã®éçšçãšã®åèšé¡ãããšã«çµŠä»ãåããããŸãã
ã€ãŸãããiDeCoãã®ããšãç¥ãåªåãããŠãèªåã§ãiDeCoããæŽ»çšããŠãã人ãšããiDeCoãã®ã€ãç¥ããã«å®å¹ŽãŸã§éãã人ãšã®éã«ã¯ãåããããšãé£ããå·®ãéããŠããŸãã®ã§ããå ¬ç幎éãäžéæãªæä»£ã ãããããèªå©åªåãå¿ èŠã§ãããã¢ãªãšããªã®ãªã¹ãã®è©±ã®ããªã®ãªã¹ã«ãªããªããããããä»ããæºåãå§ããŸãããã
ãiDeCoãã¯ãåºæ¬çã«20æ³ãã60æ³æªæºã®å šãŠã®æ¹ãå å ¥ã§ããããã«ãªããããå®å¿ã§ãè±ããªèåŸã®ããã®è³ç£åœ¢æã®äžã€ãšããŠäœçœ®ã¥ããããŠããŸãã
ããå®å¿ã§è±ããªèåŸã®ç掻ã®ããã«ãå ¬ç幎éã«å ããŠãçšå¶äžã®ã¡ãªããã享åããªãããiDeCoãã§è³ç£åœ¢æãè¡ããŸããããåºæ¥ãã ãè¥ããã¡ã«æ±ºæããã°ããã»ã©ãããããã®å®ããåŸãããšãã§ããŸãããiDeCoããžã®å å ¥ãæ€èšããŸãããã
2ïŒãiDeCoãã®ã¡ãªãã
â â â 
ãiDeCoãã¯ãå¹³æ13å¹Žã«æœè¡ãããç¢ºå®æ åºå¹Žéæ³ã«åºã¥ããŠå®æœãããŠããç§ç幎éã®å¶åºŠã ãšããããšãããããŸããããã®åŸãå¹³æ29幎ã30å¹Žã«æ¹æ£ãè¡ããããiDeCoãã®æŽ»çšã®å¹ ãåºãããŸããã
ä»ã«ãããŸããŸãªè³ç£åœ¢æã®æ¹æ³ãããäžã§ããiDeCoããããããããã®ã«ã¯ããiDeCoããªãã§ã¯ã®å€§ããªã¡ãªãããããããã§ããé çªã«èŠãŠãããŸãããã
ãiDeCoãã®çšå¶äžã®ã¡ãªããã¯ã以äžã®3ç¹ãæããããšãã§ããŸãã
ã1ããæãéãå šé¡æåŸæ§é€ãããïŒ
ããªããããiDeCoãã«æ åºããæãéã¯ãå šé¡æåŸæ§é€ãããŸããããã¯ãšãŠã倧ããã¡ãªããã§ãããã
äŸãã°ãæ¯æã®æãéã1äžåãšããå Žåã1äžåÃ12ãæïŒ12äžåå šé¡ãçšé¡è»œæžã®å¯Ÿè±¡ãšãªããŸããæåŸçšïŒ10ïŒ ïŒãäœæ°çšïŒ10ïŒ ïŒãšãããªãã幎é2.4äžåã®çšéã軜æžãããããšã«ãªããŸãã
ãããããç¶ããŠããéãç¶ãããã§ããããããŒã¿ã«ã§èãããšãã©ã¹ãã€ãã¹ã§å€§ããªå·®ã«ãªããŸãã
ã2ãéçšçãé課çšã§åæè³ã«åãããïŒ
äžè¬çã«ãæè³ä¿¡èšãæ ªåŒæè³ãªã©ã®éèååãéçšãããšãéçšçã«æºæ³åé¢èª²çš20.314ïŒ ã課çšãããŸããããiDeCoãã®å Žåãéçšçã¯é課çšã§ãåæè³ã«åãããŸãã
äŸãã°ãéçšçã1äžåã ã£ãå ŽåããiDeCoã以å€ã®éèååãªããæºæ³åé¢èª²çšãããŠãå®è³ªéçšçã¯ã7968åã«ãªããŸããäžæ¹ããiDeCoãã®å Žåã¯1äžåã®éçšçããã®ãŸãŸåæè³ã«åãããšãã§ããŸããããã§ãããiDeCoãã®ãåŸããéç«ã£ãŠããŸãã
ã3ãåãåããšãã倧ããªæ§é€ãããïŒ
ãiDeCoãã«ã¯ããããŠããéäžã®çšå¶äžã®ã¡ãªããã2ã€ãããŸãããããã«ãåãåãéã«ãã¡ãªããããããã§ãã
ãiDeCoãã¯ãåãåãéã«ã¯ã幎éãäžæéããéžæããããšãã§ããŸããïŒéèæ©é¢ã«ãã£ãŠã¯ã䜵çšããããšãå¯èœã§ããïŒ
幎éãšããŠåãåãå Žåã¯ããå ¬ç幎éçæ§é€ããäžæéã®å Žåã¯ããéè·æåŸæ§é€ãã®å¯Ÿè±¡ãšãªããŸãããããã«ãããéé¡ã倧ããã§ãã®ã§ãæ§é€ãåãããããã©ããã¯å€§ããªå·®ã«ãªããŸãã
3ïŒãiDeCoãã®ãã¡ãªããã¯ïŒ
ãiDeCoãã¯ãèåŸè³éã«åããããã®åªéæªçœ®ããããããããŸãããã§ã¯ããã¡ãªããã¯ãªãã®ã§ããããïŒããããªã«ãåŸãªåªéæªçœ®ããã£ã±ããããŸããïŒããšå€§å£°ã§å§äŒãããŠãããšãã«ã¯ããã¡ãªããããã£ãã確èªããå¿ èŠããããŸãã
ãiDeCoãã®ãã¡ãªããã倧ãã3ç¹ãããŸããé çªã«èŠãŠãããŸãããã
ã1ã60æ³ã«ãªããŸã§åŒãåºããªãïŒ
ãããŒã£ïŒïŒãã£ãŠå£°ãèãããŠãããã§ãããiDeCoãã¯ãç¢ºå®æ åºå¹Žéã®ããšã§ãããã€ãŸããå人ã®å€æã§ãå人ãéçšããç§ç幎éã®ããšã§ãããã§ãããããiDeCoãã«æ åºããéçšãããéã¯ã60æ³ã«ãªããŸã§åŒãåºãããšãã§ããŸããïŒ
宿é éã®å Žåãææªãè§£çŽããŠçŸéåããããšãã§ããŸããããiDeCoãã§ã¯ãè§£çŽããŠçŸéåãããšããããšãã§ããŸãããäžãäžã®å ŽåãçŸéåããããšã¯ã§ããŸããããç©ã¿ç«ãŠã忢ããããšã¯ã§ããŸãã
ãã ããiDeCoãã®ç®çã¯ãèåŸè³éãèãããšããããšã§ããã®ã§ãããèãããªãããã¡ãªããã§ããããã§ããã¡ãªãããšã¯èšããªããããããŸãããäœãäºãèµ·ãããã³ã«ãçŸéåããŠããã®ã§ã¯ãèåŸã®è³éã貯ããããŸãããã®ãããããã人çãäœãèµ·ãããããããªãããã§ãããããã®ç¹ã¯ååèæ ®ãããšããã§ãããã
ã2ããiDeCoãå°çšå£åº§ã®éèšãç¶æã«ææ°æããããïŒ
æ¥æ¬ã§ã¯ãéè¡ã®å£åº§ãéããããç¶æããã®ã¯ãã£ãšç¡æã§ããã1000äžåå ¥ã£ãŠããå£åº§ã§ãã£ãŠãã10åããå ¥ã£ãŠããªãå£åº§ã§ãã£ãŠãåãæ¡ä»¶ã§ç¡æã§ããããšããããéè¡å£åº§ãæã€ãšãå£åº§ç¶æææ°æãããããããã«ãªããããããªããšè©±é¡ã«ãªã£ãŠããŸãã
ãiDeCoãã§ã¯ãéè¡ã蚌åžäŒç€Ÿçã§ãiDeCoããå§ããéã«ããiDeCoãå°çšå£åº§ãéèšããå¿ èŠããããŸããéèšææ°æã¯ãã©ã®éè¡ã§ãã£ãŠãã蚌åžäŒç€Ÿã§ãã£ãŠãå·®ããªããäžåŸ2829åã§ãã
ãiDeCoãå£åº§ãç¶æããããã«ãããç¶æææ°æã¯ãéèæ©é¢ã«ãã£ãŠéé¡ã«å·®ããããŸããäžçªå®ããšããã§ãæ171åãé«ããšããã§æ629åã«ãªããŸãã1ã¶æã§458åãå·®ããããŸããã©ã®éèæ©é¢ãéžã¶ãã¯ãšãŠã倧åã§ãã
ã3ãååãæã«èª²çšãããïŒ
å ã»ã©ã®ã¡ãªããã®ã3ãååãæã«æ§é€ããããšãäŒãããŸãããäžèŠççŸããããã§ãããäžæéã§ããã幎éã®åœ¢ã§ãããååãæã«èª²çšãããŸããããã¯ãã¡ãªãããšããã°ãããŸãããäžæéãªããéè·æåŸæ§é€ã幎éãªãå ¬ç幎éçæ§é€ã®å¯Ÿè±¡ã«ãªããŸããããçšéã®è² æ ã軜ããªãããã«ãªã£ãŠããŸãã
4ïŒããïŒãiDeCoããå§ãããïŒ
ãiDeCoãã®ã¡ãªããã»ãã¡ãªããããçè§£ããã ããã§ããããïŒç¢ºãã«ããã¡ãªããããããŸããããããããã®ãã¡ãªããããããiDeCoãã¯ããã£ãŠã¿ã䟡å€ã¯ãããšèšããã§ãããã
ã§ã¯ããã£ãããå§ãæ¹ãé ã远ã£ãŠã説æããŸãããã
ã1ãéè¡ã蚌åžäŒç€Ÿãªã©ã§ããiDeCoãå°çšå£åº§ãç³ã蟌ã¿ãŸããããå ã»ã©ãæžããŸãããéèšææ°æã¯ãã©ã®éèæ©é¢ã§ãåã2829åã§ãããæã ã®ç¶æææ°æãéèæ©é¢ã«ãã£ãŠç°ãªããŸããæ¯æããã£ãŠããŸããããå®ãéèæ©é¢ãéžã¶æ¹ããåŸã§ãã
ã2ãååãéžãŒãïŒ
宿é éãä¿éºãæè³ä¿¡èšã®äžããéžã³ãŸããææ°æãååãªã©ãèã䜵ããŠæ±ºããŸããããéèæ©é¢ã®çªå£ã§ãçžè«ã«ä¹ã£ãŠããããŸããããããªãããšã¯ãã®ãŸãŸã«ããªãã§ãè³æè«æ±ãããŸãããã
ã3ã60æ³ãŸã§ãæ¯æããªãã®æ±ºããäžå®é¡ïŒ5,000å以äžïŒãç©ã¿ç«ãŠãŸãããã
ã4ã60æ³ä»¥éã«åãåããŸããåãåãæ¹æ³ã¯ãéžæã§ããŸãã
æåãã©ã®éèæ©é¢ãéžã¶ã®ããã©ã®ååãéžã¶ã®ããæã ã®éé¡ããããã«ããã®ãã»ã»ã»ãªã©ãªã©æ±ºããªããã°ãªããªãããšããã£ã±ããã£ãŠé¢åããããªã£ãããäžå®ã«ãªã£ãããããããããŸããããããã§ã¯ããããããªãiDeCoãæ å ±ããŸãšããŠããŸãã®ã§ããã²åèã«ãªãã£ãŠãã ããã
5ïŒãiDeCoãã®ããã®ãããããããã蚌åžäŒç€Ÿã©ã³ãã³ã°
ãiDeCoãã¯ãããªãããéèæ©é¢ãéžã³ãéèååãéžã³ãæ¯æã®éé¡ã決ãããããªãèªèº«ã«ããèåŸè³éã®ããã®ç§ç幎éã§ããã
éèšææ°æãããã©ã®éèæ©é¢ã§ãåé¡ã§ããããç¶æææ°æã¯ãããéèååã«ããããããã®éèæ©é¢ã¯å·¥å€«ããããã顧客ãåŸãããšé 匵ã£ãŠããŸãã
ç¶æææ°æã®å€å¯¡ã ãã§ãªããéèååã®é åãªã©ãèã䜵ããŠãéèæ©é¢ãéžã³ãŸãããããªã«ããããã£ããæ±ºãããšã60æ³ãŸã§åŒãäžãããªãã®ã§ãããïŒ
ããã§ã¯ããããããªæ¡ä»¶ã培åºçã«æ¯èŒæ€èšããããããã®ããã蚌åžäŒç€Ÿã®ã©ã³ãã³ã°ãäœæããŸãããæ¯èŒæ€èšããããšã«ãã£ãŠãããããã®ç¹åŸŽãã¡ãªããã»ãã¡ãªãããããããããšæããŸãã
ã©ã³ãã³ã°ãåèã«ãããªãã® ãiDeCoãã®ããã®éèæ©é¢ãéžæããŠãã ããã
â»åå玹ä»
1äœ.æŸäºèšŒåž
2äœ.楜倩蚌åž
3äœ.ãããã¯ã¹èšŒåž
4äœ au
6ïŒãiDeCoããæ±ºããåã«ã¯ãè³æè«æ±ããããïŒ
ãããã¯ã¹èšŒåžiDeCoå ¬åŒãµã€ãã¯ãã¡ã
ãauã®iDeCoãå ¬åŒãµã€ãã¯ãã¡ã
ãiDeCoãã«ãµããããããã蚌åžäŒç€Ÿãã玹ä»ãããã®ã©ã³ãã³ã°ãçºè¡šãããŠããã ããŸãããèå³ããããäŒç€Ÿã奜æããã£ãäŒç€Ÿã¯ãããŸãããïŒ
ãã®ããªãã®çŽæã倧åã«ããªããããæ°ã«ãªã蚌åžäŒç€Ÿã«ããiDeCoãã®è³æè«æ±ãããŠã¿ãŸããããã¢ããããŒããããææ°ã®è³æãæ¯èŒæ€èšããã°ãããã¯ã£ãããšãããªãã®åžæã®èšŒåžäŒç€ŸãèŠã€ããã¯ãã§ãã
è³æè«æ±ã®æ¹æ³ã¯ãåããã蚌åžã®HPã§å£åº§éèšãããåŸããiDeCoãè³æè«æ±ã®ç³ã蟌ã¿ãããã ãã§ããããã蚌åžã®å£åº§éèšã¯ããiDeCoãå£åº§ã®éèšã§ã¯ãªãã®ã§ãéèšææ°æãç¶æææ°æã¯çºçããŸãããè³æããã£ããèªã¿æ¯ã¹ãŠã¿ããšãããããããŸãã
ãã®éãã倫婊ã§ãèåŸã®è³ç£èšç»ãã©ãããããªã©ã話ãåãããŠãããã§ãããå人ã®èåŸã«é¢ãããã®ã§ãããåæã«ã倫婊ã®èåŸã«é¢ããããšã§ãããããããããæ©äŒã«ãããããªã話ãããããšããã§ãããã
ãäºããçŽåŸããããã§ãå§ããããèåŸè³éã貯ãŸã£ãŠããããšããããããã®ã§ããã
7ïŒãã§ã«ãiDeCoãå£åº§ãæã£ãŠããããéèæ©é¢ã®ä¹ãæããèããŠãããªãã»ã»ã»ã
ãiDeCoãã¯ãå§ãããšã60æ³ãŸã§åŒãåºãããšãã§ããªããšããããšã¯ã説æããŸããããã®ããšãšããã£ããå§ããéèæ©é¢ã¯ã60æ³ãŸã§å€æŽã§ããªããšåéããããŠããæ¹ãããããŸããããããªããšã¯ãããŸããã
ãã§ã«ãiDeCoãã®å°çšå£åº§ãæã£ãŠããããéãéèæ©é¢ã«ãiDeCoãã®å°çšå£åº§ãä¹ãæãããå Žåã¯ãä¹ãæãããéèå£åº§ã«è³æãè«æ±ããŸãããã®ããã§ããå å ¥è çéå¶ç®¡çæ©é¢å€æŽå±ããªã©ã®å¿ èŠæžé¡ãæåºããã°ãå®äºããŸããæ°ããéèæ©é¢ã«æåºããã ãã§ãä»ãŸã§ã®éèæ©é¢ã«ã¯æç¶ãã¯äžèŠã§ãããããªããæ°åçã«æ¥œã§ãããã
ãã ã倿Žã«ã¯ææ°æãããããŸãããã®ããã移管ããããã«ã¯ãçŸåšã®è³ç£ããã£ãããçŸéåããªããã°ãªããŸãããããçžå Žã®ç¶æ³ã«ãã£ãŠã¯æå€±ãåºãæãããããŸããããã«ã売åŽã«äŒŽãä¿¡èšè²¡ç£çä¿é¡ãæ¯æããªããã°ãªããªãããšãããã®ã§ãã§ããã ãä¹ãæããå¿ èŠããªããããæåã«éèæ©é¢ã決ããéã«ã¯ãçèããŸãããã
ãŸãšã
ãiDeCoãã«ã€ããŠç¥ããããšããããªãã®ããã«ããiDeCoãã®åºæ¬äžã®åºæ¬ãABCãã説æããŸããã
ãã®åŸãããiDeCoãã«ã€ããŠã®è©³çްæ å ±ãèšèŒããŠããŸãã®ã§ã䜵ããŠã芧ããã ãããã²ãããªãã®ãiDeCoãã¹ã¿ãŒãã®åèã«ãªãã£ãŠãã ãã