民営化前は「Kampo」 Pension (ゆうちょの個人年金) "終身年金保険" かんぽ生命保険 簡易保険（Postal Insurance） 2007 郵政民営化 以前に、日本政

（株）かんぽ生命保険は、平成19年10月1日、日本郵政公社の民営・分社化により誕生した日本郵政グループの生命保険会社です。

簡易保険（かんいほけん、Postal Insurance）. 2007年10月1日に実施された郵政民営化以前に、日本政府・日本郵政公社が行っていた生命保険事業のことである。正式名称は「簡易生命保険」であり、通称「簡保（かんぽ）」。民営化前には「Kampo」とローマ字 ...

個人年金保険の保険料の支払いが難しくなった場合、解約を検討する方も多いと思いますが、基本的に中途解約した場合、今までに支払った ..... (teizou) 逓増というのは徐々に増えるという意味で、逓増型終身年金保険というのは、長生きするほ・・・.


「ゆうちょの個人年金保険」を解約することはお勧めしません。 -------------- 個人年金は、解約さえしなければ、元本割れすることはなく、万が一、被保険者が死亡した場合は、払い込み済みの保険料は、確実にご家族に手渡せるお金でもあるのです。

Foreign Income - Foreign Pension or Foreign Social Security


If you received a foreign pension, you first must determine whether the foreign pension is taxable. TaxAct® has no process to determine this; please review the IRS links below to make this determination:

•United States Income Tax Treaties - A to Z
https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z
https://www.irs.gov/businesses/international-businesses/japan-tax-treaty-documents

•IRS Publication 901 U.S. Tax Treaties ((( PDF file ))) --- Sept. 2016

•IRS Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad


Once you determine the amount of foreign pension that is taxable, there are two places you can enter the pension amount. In a few instances (based on treaties) the pension benefits can be entered as Social Security benefits. However, the most common place to enter foreign pension benefits is on the worksheet FEC Foreign Employer Compensation and Pensions.

To enter the foreign pension benefits in TaxAct on the FEC worksheet:

sage

•IRS Publication 901 U.S. Tax Treaties ((( PDF file ))) --- Sept. 2016
https://www.irs.gov/pub/irs-pdf/p901.pdf

Japan

Income, other than a pension, paid by Japan, its political subdivisions, or local authorities to an individual for services performed for the paying governmental body is exempt from U.S. income tax. However, the exemption does not apply if the services are performed in the United States by a resident of the United States who either:

●　 Is a U.S. citizen, or
●　 Did not become a U.S. resident only to perform the services.

Pensions paid by, or out of funds to which contributions are made by, Japan, its political subdivisions, or local authorities for services performed for Japan are exempt from U.S. income tax unless the recipient is a resident and citizen of the United States.

These exemptions do not apply to income or pensions for services performed in connection with a business carried on by Japan, its political subdivisions, or local authorities.

https://www.irs.gov/businesses/international-businesses/japan-tax-treaty-documents

•Income Tax Treaty - 1971

•Technical Explanation - 1971


•Income Tax Treaty - 2003　https://www.treasury.gov/resource-center/tax-policy/treaties/Documents/japantreaty.pdf

•Protocol - 2003

•Technical Explanation - 2003

sage

www.yuchokampo.go.jp/kampo/pdf/yak/07shusin_nenkin.pdf
終身年金保険簡易生命保険約款 - 独立行政法人 郵便貯金・簡易生命保


yuchokampo.go.jp　終身年金保険 簡易生命保険 約款　　これでアメリカ在住の人間（米国籍）が、毎月５万円（毎年６０万円）貰えるとしたら、それは普通に課税対象の収入になるん？