01 BASIC of FP
1,BASIC of FP
i LIFE DESIGN and LIFE PLANNING
LIFE DESIGN:将来自分がどんな人生を送りたいかについての自分の構想。自分の価値や望みを自覚することが大事。
LIFE PLANNING:LIFE DESIGNした人生をを実現するための生活設計。
ii FINANCIAL PLANNING and FINANCIAL PLANNERS
FINANCIAL PLANNING：LIFE DESIGNした人生をかなえるための資金計画。
FINANCIAL PLANNERS：上記の専門家のこと
iii PROFESSIONAL PRINCIPLES of FP
1,Prioritize customer interests (顧客の利益優先）
2,Confidentiality（秘密の保持）
2, FINANCIAL PLANNING and LOW
Prohibited matter.
- If you are not qualified to be a lawyer, you should not give guidance on making a will.
- If you do not have a tax accountant qualification, you cannot prepare a tax return for another person.
- Those who engage in financial instruments business must be registered with the Prime Minister. Persons who do not have this certificate must not give advice on investment decisions.
- A person who is not qualified as an insurance agent shall not solicit or solicit insurance.
General explanations and explanations using hypothetical cases can be made without qualifications.
08 TAX of PENSION P.2 ★
1,TAX on PUBLIC PENSION
01 When you pay your pension premium：Subject to social insurance premium deduction.
国民年金、厚生年金、国民年金基金などの保険料を支払ったとき：社会保険料控除対象
02 when you receive your pension:Taxed as miscellaneous income.
老齢基礎年金、老齢厚生年金などの老齢給付を受け取った場合：雑所得 として課税※給付金全額に税金を課さず、公的年金等控除 で税金が安くなる
※確定拠出年金の老齢給付金の課税
- 年金で受取：雑所得（公的年金等控除）
- 一時金で受けとる：退職所得
09 CREDIT CARD P.2 ★
1,CREDIT CARD
01 Credit card payment method: Lump sum payment. Payment in installments, revolving payment.
A credit card allows you to purchase goods or receive services on a deferred payment basis based on your credit.
- Lump sum payment:No fees
- Payment in installments :Fees apply
- revolving payment :Fees apply.
02 Card loan/ caching.
Due to the total amount regulation, borrowing from moneylenders is within 1/3 of the total annual income. However, mortgage and auto loan balances are not eligible.
