FP技能検定3級（ファイナンシャル・プランニング技能検定）の用語集
A
- Accounting Treatment of Insurance Benefits給付金の経理処理
- Accounting Treatment of Insurance Proceeds and Surrender Values保険金・解約返戻金の経理処理
- Accounting Treatment of Life Insurance Premiums生命保険料の経理処理
- Accounting Treatment of Maturity Refunds and Dividends満期返戻金・配当金等の経理処理
- Accounting Treatment of Non-life Insurance Premiums損害保険料の経理処理
- Accounting Treatment of Non-life Insurance Proceeds損害保険金の経理処理
- Accounting Treatment of Policyholder Dividends配当金の経理処理
- Accrued Interest経過利子
- Act on Land and Building Leases借地借家法
- Act on Liability for Fire Caused by Negligence失火責任法
- Act on Provision of Financial Services金融サービス提供法
- Act on Stabilization of Employment of Elderly Persons高年齢者雇用安定法
- Act on Unit Ownership of Buildings区分所有法
- Active Managementアクティブ運用
- Addition of Inheritance Tax to Acquisition Cost相続税の取得費加算
- Adjustment of Concurrent Benefits併給調整
- Adult Guardianship System成年後見制度
- Aggregation of Income and Offsetting of Profit and Loss所得の総合と損益通算
- Aggregation of Profit and Loss損益通算
- Agricultural Land Act農地法
- Allocation of Risk of Loss危険負担
- Application Deadline for Deferred Payment of Gift Tax贈与税の延納の申請期限
- Application Deadline for Deferred Payment of Inheritance Tax相続税の延納の申請期限
- Area Subject to Sale売買対象面積
- Asset Allocationアセットアロケーション
- Attorney Act弁護士法
- Automatic Premium Loan自動振替貸付
- Automobile Insurance自動車保険
B
- Bank of Japan Tankan Survey and Business Conditions DI日銀短観・業況判断DI
- Basic Allowance基本手当
- Basic Deduction基礎控除
- Basic Exemption for Gift Tax贈与税の基礎控除
- Basic Exemption for Inherited Estate遺産に係る基礎控除
- Biological Child実子
- Blue Return青色申告
- Bond債券
- Bond Investment債券投資
- Bond Yields債券の利回り
- Brokerage Contract媒介契約
- Building Coverage Ratio Restriction建蔽率制限
- Business Activities of Real Estate Brokers宅地建物取引業者の業務内容
- Business Conditions and Stocks, Currencies and Bonds景気動向と株式・為替・債券の関係
- Business Cycle景気循環
- Business Entrustment Method事業受託方式
- Business Income事業所得
- Business Regulations on Real Estate Brokers宅地建物取引業者の業務上の規制
C
- Calculation of Basic Exemption for Inherited Estate相続税の遺産に係る基礎控除額の計算
- Calendar Year Taxation暦年課税
- Cancer Insuranceがん保険
- Capital Gains Income譲渡所得
- Carryforward and Carryback Refund of Net Loss純損失の繰越し・繰戻し還付
- Carryforward Deduction System for Home Sale Loss居住用財産に係る譲渡損失の繰越控除制度
- Carryforward of Casualty Loss雑損失の繰越し
- Cash Flow Tableキャッシュフロー表
- Casualty Loss Deduction雑損控除
- Certified Public Tax Accountant Act税理士法
- Child Insuranceこども保険
- Childcare Leave Benefits育児休業給付
- City Planning Area都市計画区域
- City Planning Tax都市計画税
- Claim for Infringement of Legally Reserved Portion遺留分侵害額の請求
- Classification by Investment Objective運用目的による分類
- Classification by Investment Target投資対象による分類
- Classification of Investment Trusts投資信託の分類
- Classification of Risksリスクの分類
- Classification of Valuation Methods評価方式の区分
- Collateral for Deferred Payment延納の担保
- Collection and Understanding of Client Information顧客情報の収集・把握
- Combined Method併用方式
- Commencement of Inheritance相続の開始
- Common Area共用部分
- Company before Opening, Suspended or in Liquidation開業前・休業中または清算中の会社
- Company with One Comparison Factor比準要素数１の会社
- Comparable Industry Method類似業種比準方式
- Compound Interest複利
- Comprehensive Taxation総合課税
- Compulsory Automobile Liability Insurance自賠責保険
- Concept of Risk Managementリスクマネジメントの概念
- Condolence Money弔慰金
- Construction Cooperation Fund Method建設協力金方式
- Consumer Contract Act消費者契約法
- Consumption Tax消費税
- Conversion to Easily Divisible Assets分割容易資産への変換
- Cooling-offクーリング・オフ
- Corporate-type and Contract-type Investment Trusts会社型投資信託と契約型投資信託
- Corporate-type Defined Contribution Pension企業型年金
- Correlation Coefficient相関係数
- Country Riskカントリーリスク
- Credit Rating格付
- Credit Risk and Interest Rate Risk信用リスクと金利リスク
- Credit Risk and Yield Spread信用リスクと利回り格差
- Custody System for Holographic Wills自筆証書遺言書保管制度
D
- Damages and Taxes損害賠償金と税金
- Death Coverage and Insurance Planning死亡保障と保険設計
- Decreasing Term Life Insurance逓減定期保険
- Deduction of Debts債務控除
- Deemed Gifted Propertyみなし贈与財産
- Deemed Inherited Propertyみなし相続財産
- Deferred Payment of Gift Tax贈与税の延納
- Deferred Payment of Inheritance Tax相続税の延納
- Deferred Payment Period延納期間
- Defined Benefit Pension確定給付型年金
- Defined Contribution確定拠出年金
- Definition of Income Tax所得税の定義
- Dependent Deduction扶養控除
- Deposit Insurance System預金保険制度
- Depreciation減価償却
- Determination of Company Size会社規模の判定
- Development Permission System開発許可制度
- Disability Basic Pension障害基礎年金
- Disability Deduction障害者控除
- Disability Employees Pension障害厚生年金
- Disasters and Taxes災害と税金
- Discount Bond割引債
- Discounted Cash FlowＤＣＦ法
- Disposable Income可処分所得
- Diversified Investment分散投資
- Dividend Capitalization Method配当還元方式
- Dividend Income for Tax Purposes配当所得
- Dividend Tax Credit配当控除
- Dividend Yield and Dividend Payout Ratio配当利回り・配当性向
- Dividend-based Levy配当割
- Division by Adjudication審判分割
- Division by Agreement協議分割
- Division by Compensation代償分割
- Division by Designation指定分割
- Division by Mediation調停分割
- Division by Sale換価分割
- Division in Kind現物分割
- Divorce離婚
- Dollar Cost Averagingドル・コスト平均法
- Domestic Stock Markets国内の株式市場
- Donation Deduction寄附金控除
- Duty of Disclosure告知義務
E
- Earnest Money手付金
- Earthquake Insurance地震保険
- Earthquake Insurance Premium Deduction地震保険料控除
- Economic Growth Rate経済成長率
- Economic Indicators経済指標
- Education Loans and Scholarships教育ローン・奨学金
- Effect of Real Estate Registration不動産登記の効力
- Effect of Will遺言の効力
- Effective Use of Real Estate不動産の有効活用
- Employees and Insurance Planning従業員と保険設計
- Employees Pension Insurance厚生年金保険
- Employment Income給与所得
- Employment Income Deduction給与所得控除
- Employment Insurance雇用保険
- Endowment Insurance養老保険
- Equivalent Exchange Method等価交換方式
- Estate Division Strategy遺産分割対策
- Examination of Real Estate Registry不動産登記簿の調査
- Exchange Traded Fund上場投資信託
- Exchange Trading and Over-the-counter Trading取引所取引と相対取引
- Exclusive Ownership Portion専有部分
- Execution of Will遺言の執行
- Expected Return and Standard Deviation期待収益率・標準偏差
- Expense and Profit Insurance費用・利益保険
- Expenses at Time of Purchase購入時の諸費用
- Extended Term Insurance延長保険
- External Rating Agencies for Investment Trusts投資信託の外部評価機関
F
- Factors Affecting Exchange Rates and Interest Rates為替・金利の変動要因
- Filing and Payment of Individual Inhabitant Tax個人住民税の申告と納付
- Filing of Gift Tax贈与税の申告
- Filing of Inheritance Tax相続税の申告
- Final Tax Return確定申告
- Financial Instruments and Exchange Act金融商品取引法
- Financial Planningファイナンシャル・プランニング
- Fire Insurance火災保険
- Fixed-rate Bond固定利付債
- Fixed-term Land Lease Contract定期借地契約
- Fixed-term Land Lease Method定期借地権方式
- Floating-rate Bond変動利付債
- Floor Area Ratio Restriction容積率制限
- Foreign Currency Denominated Investment Trust外貨建投資信託
- Foreign Currency Denominated Products外貨建商品
- Foreign Currency Deposits and Foreign Currency MMF外貨預金・外貨建MMF
- Forms of Insurance Solicitation保険の募集形態
- Forms of Real Estate Investment不動産投資の形態
- Forms of Will遺言の方式
- Funeral Expense葬式費用
G
- General Matters on Contract Procedures and Policy Conditions契約手続や保険約款の一般的事項
- Gift Tax Amount贈与税額
- Gift Tax Credit贈与税額控除
- Gift upon Death死因贈与
- Gift with Burden負担付贈与
- Gifted Property Proper本来の贈与財産
- Gifts in the Year of Commencement of Inheritance相続開始年の贈与
- Gold Accumulation Plan純金積立
- Gold Spread Trading金スプレッド取引
- Grace Period, Lapse and Reinstatement of Premiums保険料の払込猶予・失効・復活
- Gross Domestic Product国内総生産
- Gross Income and Taxable Gross Income総所得金額・課税総所得金額
- Gross Receipts収入金額
- Gross Yield and Net Yield表面利回り・実質利回り
- Group Annuity Insurance団体年金保険
- Group Life Insurance団体生命保険
- Growth Investing and Value Investingグロース投資・バリュー投資
H
I
- Impact of Fiscal Policy on Markets財政政策の市場への影響
- Impact of Monetary Policy on Markets金融政策の市場への影響
- Important Matters Explanation Document重要事項説明書
- Income and Tax Calculation for Individual Inhabitant Tax個人住民税の所得と税額の計算
- Income Protection Insurance収入保障保険
- Income Subject to Aggregation of Profit and Loss損益通算の対象となる所得
- Income-based Levy所得割
- Indexes of Business Conditions景気動向指数
- Individual Annuity個人年金
- Individual Annuity Insurance個人年金保険
- Individual Inhabitant Tax個人住民税
- Individual-Type Defined Contribution Pension Plan個人型確定拠出年金
- Inheritance by Representation代襲相続
- Inheritance Tax Amount for Each Heir各相続人等の相続税額
- Inheritance Tax Reduction Strategy相続税の軽減対策
- Inherited Property Proper本来の相続財産
- Insurance Business Act保険業法
- Insurance Expense保険料
- Insurance Planning保険設計
- Insurance Products保険商品
- Insurance Products for Corporations法人向け保険商品
- Interest Income利子所得
- Interest Tax利子税
- Interest-based Levy利子割
- Internal Rate of ReturnＩＲＲ法
- Investment Management Report運用報告書
- Investment Trust投資信託
- Items to Examine in On-site Real Estate Survey不動産の現地調査での調査事項
J
L
- Land Trust Method土地信託方式
- Land with Leased Buildings貸家建付地
- Leased Building貸家
- Leased Residential Land貸宅地
- Leasehold Right借地権
- Leasehold with Leased Buildings貸家建付借地権
- Legally Reserved Portion遺留分
- Liability for Non-conformity with Contract契約不適合責任
- Liability Insurance賠償責任保険
- Life Event Tableライフイベント表
- Life Insurance生命保険
- Life Insurance Premium Deduction生命保険料控除
- Life Insurance Premiums and Taxes生命保険料と税金
- Life Insurance Proceeds, Benefits and Taxes生命保険金・給付金と税金
- Limit on Number of Adopted Children養子の数の制限
- Limited Taxpayer for Gift Tax贈与税の制限納税義務者
- Limited Taxpayer for Inheritance Tax相続税の制限納税義務者
- Listed Real Estate Investment Trust上場不動産投資信託
- Listed Stock上場株式
- Living and Education Expenses from Persons Obligated to Support扶養義務者からの生活費・教育費
- Living Benefit Insurance生前給付保険
- Living Needs Riderリビング・ニーズ特約
- Long-term Capital Gain and Short-term Capital Gain長期譲渡所得と短期譲渡所得
- Long-term Care Insurance介護保障保険
M
- Main Risks Surrounding Businesses企業をとりまく主なリスク
- Main Risks Surrounding Individuals個人をとりまく主なリスク
- Major Investment Trust Products主要な投資信託商品
- Management Fees and Sales Charges運用管理費用（信託報酬）・購入時手数料
- Marriage婚姻
- Maturity Refunds, Dividends and Taxes満期返戻金・配当金等と税金
- Medical Care System for the Elderly Aged 75 and Over後期高齢者医療制度
- Medical Coverage and Insurance Planning医療保障と保険設計
- Medical Expense Deduction医療費控除
- Medical Insurance医療保険
- Methods of Estate Division遺産分割の方法
- Methods of Property Division財産分割の方法
- Methods of Real Estate Appraisal不動産の鑑定評価の手法
- Methods of Risk Managementリスクマネジメントの手法
- Mini Stock Investment株式ミニ投資
- Minor Deduction未成年者控除
- Miscellaneous Income雑所得
- Money Stockマネーストック
- Mortgage-backed Products抵当型商品
- Mutual Aid Insurance共済
N
- National Health Insurance国民健康保険
- National Pension国民年金
- National Pension Fund国民年金基金
- Nature and Rights of Shares株式の性質と権利
- Nature of Foreign Exchange Trading外国為替売買の性質
- Necessary Expense必要経費
- Net Asset Value Method純資産価額方式
- Net Asset Value per Unit基準価額
- Net Present ValueＮＰＶ法
- Nikkei Stock Average and Tokyo Stock Price Index日経平均株価・東証株価指数
- Nippon Individual Savings Account少額投資非課税制度
- Non-life Insurance損害保険
- Non-life Insurance Planning for Business Liability事業活動の賠償責任に対する損害保険設計
- Non-life Insurance Planning for Business Personnel事業活動の人に対する損害保険設計
- Non-life Insurance Planning for Business Property事業活動の財物に対する損害保険設計
- Non-life Insurance Planning for Household Liability家庭の賠償責任に対する損害保険設計
- Non-life Insurance Planning for Household Members家庭の人に対する損害保険設計
- Non-life Insurance Planning for Household Property家庭の財物に対する損害保険設計
- Non-life Insurance Premiums損害保険料
- Non-life Insurance Premiums and Taxes損害保険料と税金
- Non-life Insurance Proceeds and Taxes損害保険金と税金
- Non-qualified Pension Plan非適格年金
O
- Occasional Income一時所得
- Officers and Insurance Planning役員と保険設計
- Officially Announced Land Price公示価格
- Old-age Basic Pension老齢基礎年金
- Old-age Employees Pension老齢厚生年金
- Order of Aggregation of Profit and Loss損益通算の順序
- Ordinary Adoption and Special Adoption普通養子・特別養子
- Ordinary Building Lease and Fixed-term Building Lease普通借家契約・定期借家契約
- Ordinary Land Lease Contract普通借地契約
- Owner-occupied Building自用家屋
P
- Paid-up Insurance払済保険
- Passive Managementパッシブ運用
- Passive Management and Active Managementパッシブ運用・アクティブ運用
- Payment in Kind物納
- Payment of Gift Tax贈与税の納付
- Payment of Income Tax所得税の納付
- Payment of Individual Inhabitant Tax個人住民税の納付
- Payment of Inheritance Tax相続税の納付
- Payment Record支払調書
- Pension Division upon Divorce離婚時年金分割
- Pension Recipient Support Benefit年金生活者支援給付金
- Per Capita Levy均等割
- Performance Measurement of Investment Trusts投資信託のパフォーマンス測定
- Periodic Gift定期贈与
- Person Obligated to Support扶養義務者
- Personal Accident Insurance傷害保険
- Personal Balance Sheet個人バランスシート
- Personal Consumption Indicators個人消費関連
- Personal Liability Insurance個人賠償責任保険
- Place of Tax Payment納税地
- Plan for Building Education Funds教育資金の形成プラン
- Plan for Building Personal Funds自己資金の形成プラン
- Plan for Building Retirement Funds老後資金の形成プラン
- Plan for Managing Retirement Funds老後資金の運用プラン
- Points to Note at Purchase, Redemption and Distribution購入・換金・分配時点での注意事項
- Policy Conversion System契約転換制度
- Policy Loan契約者貸付
- Policy Reserve責任準備金
- Policyholder, Insured and Beneficiary契約者・被保険者・保険金受取人
- Policyholders Protection Corporation保険契約者保護機構
- Premium Payment Methods保険料の払込方法
- Preparation of Will遺言書の作成
- Preparing Funds Needed for Life in Retirement老後生活の必要資金の準備
- Price Earnings Ratio, Price Book-value Ratio and Return on EquityPER・PBR・ROE
- Private Medical Insurance民間医療保険
- Professional Principles職業的原則
- Profitability of Real Estate Investment不動産投資の採算性
- Property Accumulation Pension Savings財形年金
- Property Accumulation Savings System財形貯蓄制度
- Property Acquired under Settlement at Inheritance Taxation相続時精算課税制度に係る贈与によって取得した財産
- Property for Payment in Kind物納財産
- Property Gifted by Corporations法人からの贈与財産
- Property Gifted within Three Years before Inheritance相続開始前３年以内に被相続人から贈与を受けた財産
- Property Tax固定資産税
- Property Tax Assessed Value固定資産税評価額
- Proposal Document提案書
- Prospectus目論見書
- Public Long-term Care Insurance公的介護保険
- Public Medical Insurance System公的医療保険制度
- Public Offering and Private Placement Investment Trusts公募投資信託と私募投資信託
- Public Pensions and Similar Benefits公的年金等
- Purchase of Real Estate不動産の購入
- Pure Risk and Speculative Risk純粋リスク・投機的リスク
R
- Real Estate Acquisition Tax不動産取得税
- Real Estate Income不動産所得
- Real Estate Transaction Specialist宅地建物取引士
- Registration and License Tax登録免許税
- Registry-based Transaction公簿取引
- Relationship between Bond Prices and Interest Rates債券価格と金利の関係
- Relationship between Interest Rate Changes and Yield金利変動と利回りの関係
- Relationship between Yield and Price利回りと価格の関係
- Renunciation of Inheritance相続の放棄
- Request for Examination審査請求
- Required Coverage Amount必要保障額
- Requirements for Deferred Payment of Gift Tax贈与税の延納の適用要件
- Requirements for Deferred Payment of Inheritance Tax相続税の延納の適用要件
- Requirements for Payment in Kind物納の適用要件
- Residential Land Subject to Fixed-term Land Lease定期借地権の目的となっている宅地
- Retiree Medical Care System退職者医療制度
- Retirement Funds Plan老後資金プラン
- Retirement Income退職所得
- Retirement Income Deduction退職所得控除
- Retirement Preparation and Insurance Planning老後準備と保険設計
- Reverse Mortgageリバースモーゲージ
- Revocation of Will遺言の撤回
- Risk-Return Trade-offリスクとリターンのトレードオフ
- Road Frontage Requirement接道義務
- Roadside Land Price Method and Multiplier Method路線価方式・倍率方式
- Rules of Stock Trading株式取引のルール
S
- Savings-type Insurance貯蓄型保険
- Savings-type Non-life Insurance積立型損害保険
- Scope and Order of Heirs相続人の範囲と順位
- Scope of Relatives親族の範囲
- Self-construction Method自己建設方式
- Separate Taxation分離課税
- Setbackセットバック
- Share in Inheritance by Representation代襲相続分
- Simple Gift単純贈与
- Simple Interest and Compound Interest単利・複利
- Single Parent Deductionひとり親控除
- Site Use Right敷地利用権
- Six Coefficients6つの係数
- Small Enterprise Mutual Aid小規模企業共済
- Small Enterprise Mutual Aid Premium Deduction小規模企業共済等掛金控除
- Small Enterprise Retirement Allowance Mutual Aid中小企業退職金共済制度
- Small-amount Short-term Insurance少額短期保険
- Social Insurance Premium Deduction社会保険料控除
- Social Insurance System and Private Insurance社会保険制度と民間保険
- Social Role of Safety Netsセーフティネットの社会的役割
- Solvency Margin Ratioソルベンシー・マージン比率
- Special Benefit Payment System特別支給金制度
- Special Deduction of 30 Million Yen for Residential Property居住用財産の3,000万円特別控除
- Special Enrollment System特別加入制度
- Special Spousal Deduction配偶者特別控除
- Special Tax Calculations under Special Taxation Measures Act租税特別措置法による特別な税額計算
- Special Tax-exempt Savings for Small Amounts特別マル優
- Special Taxation Provisions課税の特例
- Special Valuation Reduction for Small Residential Land小規模宅地等の評価減の特例
- Specified Account特定口座
- Specified Land-holding Company土地保有特定会社
- Specified Stock-holding Company株式等保有特定会社
- Specified Taxpayer for Gift Tax贈与税の特定納税義務者
- Specified Taxpayer for Inheritance Tax相続税の特定納税義務者
- Specified Valuation Company特定の評価会社
- Spousal Deduction配偶者控除
- Spousal Deduction for Gift Tax贈与税の配偶者控除
- Spousal Residence Right配偶者居住権
- Spousal Tax Reduction配偶者の税額軽減
- Stamp Tax印紙税
- Standard Land Price基準地価格
- Statutory Share in Inheritance法定相続分
- Stock株式
- Stock Accumulation Investment株式累積投資
- Stock Capital Gains Levy株式等譲渡所得割
- Stock Investment株式投資
- Stock Investment Related Products株式投資関連商品
- Stock with Quoted Prices気配相場等のある株式
- Structure of Life Insurance Premiums生命保険料の仕組み
- Structure of Real Estate Registry不動産登記簿の構成
- Suitability Principle適合性の原則
- Surplus and Policyholder Dividends剰余金・配当金
- Surrender Value解約返戻金
- Survey-based Transaction実測取引
- Survivors Basic Pension遺族基礎年金
- Survivors Employees Pension遺族厚生年金
T
- Tax Amount Payable納付税額
- Tax Exemption for Housing Fund Gifts from Ascendants直系尊属からの住宅取得等資金の贈与の非課税
- Tax Exemption for Lump-sum Gifts of Education Funds教育資金の一括贈与の非課税
- Tax Law System税法体系
- Tax Payment Strategy Using Deferred Payment延納による納税対策
- Tax Payment Strategy Using Payment in Kind物納による納税対策
- Tax Payment Strategy Using Sale or Exchange売却・交換による納税対策
- Tax-exempt Income非課税所得
- Tax-exempt Limit for Death Benefits and Allowances死亡保険金・死亡退職金の非課税枠
- Tax-exempt Savings for Small Amountsマル優
- Taxable Income課税所得
- Taxation of Capital Gains on Stocks株式の譲渡益課税
- Taxation of Deposits and Similar Financial Products預貯金・金融類似商品の課税関係
- Taxation of Foreign Currency Denominated Financial Products外貨建金融商品の課税関係
- Taxation of Investment Trusts投資信託の課税関係
- Taxation of Savings-type Insurance貯蓄型保険の課税関係
- Taxation of Stock Dividends株式の配当課税
- Taxation of Variable Life Insurance変額保険の課税関係
- Taxation System for Settlement at Time of Inheritance相続時精算課税制度
- Taxpayers Liable for Income Tax所得税の納税義務者
- Taxpayers Liable for Individual Inhabitant Tax個人住民税の納税義務者
- Taxpayers Liable for Inheritance Tax and Gift Tax相続税・贈与税の納税義務者
- Term Life Insurance定期保険
- Theories of Exchange Rate Determination外国為替相場の決定理論
- Timber Income山林所得
- Top-down Approach and Bottom-up Approachトップダウン・アプローチとボトムアップ・アプローチ
- Total Inheritance Tax相続税の総額
- Total Taxable Estate課税遺産総額
- Trust Property Retention Amount信託財産留保額
- Trust-type Products信託型商品
- Twenty Percent Surcharge on Inheritance Tax相続税額の2割加算
- Two Employment Insurance Programs雇用保険二事業
- Types of Deductions and Their Order控除の種類とその順序
- Types of Taxes税の種類
U
- Unconditional Acceptance and Qualified Acceptance単純承認と限定承認
- Unlimited Taxpayer for Gift Tax贈与税の無制限納税義務者
- Unlimited Taxpayer for Inheritance Tax相続税の無制限納税義務者
- Unlisted Stock取引相場のない株式
- Urbanization Promotion Area and Urbanization Control Area市街化区域・市街化調整区域
- Use of Fixed-term Land Lease Rights定期借地権の活用
- Use of Gifts贈与の活用
V
W
- Waiver of Legally Reserved Portion遺留分の放棄
- Whole Life Insurance終身保険
- Widow Deduction寡婦控除
- Will遺言
- Withdrawal of Payment in Kind物納の撤回
- Withholding Agent徴収義務者
- Withholding Tax and Year-end Adjustment源泉徴収・年末調整
- Withholding Tax Certificate源泉徴収票
- Workers Accident Compensation Insurance労働者災害補償保険
- Working Student Deduction勤労学生控除
Z
あ
- ＩＲＲ法Internal Rate of Return
- 青色申告Blue Return
- アクティブ運用Active Management
- アセットアロケーションAsset Allocation
- 育児休業給付Childcare Leave Benefits
- 遺言書の作成Preparation of Will
- 遺産に係る基礎控除Basic Exemption for Inherited Estate
- 遺産分割対策Estate Division Strategy
- 遺産分割の方法Methods of Estate Division
- 遺族基礎年金Survivors Basic Pension
- 遺族厚生年金Survivors Employees Pension
- 一時所得Occasional Income
- 遺留分Legally Reserved Portion
- 遺留分侵害額の請求Claim for Infringement of Legally Reserved Portion
- 遺留分の放棄Waiver of Legally Reserved Portion
- 医療費控除Medical Expense Deduction
- 医療保険Medical Insurance
- 医療保障と保険設計Medical Coverage and Insurance Planning
- 印紙税Stamp Tax
- 運用管理費用（信託報酬）・購入時手数料Management Fees and Sales Charges
- 運用報告書Investment Management Report
- 運用目的による分類Classification by Investment Objective
- ＮＰＶ法Net Present Value
- 延長保険Extended Term Insurance
- 延納期間Deferred Payment Period
- 延納による納税対策Tax Payment Strategy Using Deferred Payment
- 延納の担保Collateral for Deferred Payment
か
- 外貨建金融商品の課税関係Taxation of Foreign Currency Denominated Financial Products
- 外貨建商品Foreign Currency Denominated Products
- 外貨建投資信託Foreign Currency Denominated Investment Trust
- 外貨預金・外貨建MMFForeign Currency Deposits and Foreign Currency MMF
- 開業前・休業中または清算中の会社Company before Opening, Suspended or in Liquidation
- 外国為替相場の決定理論Theories of Exchange Rate Determination
- 外国為替売買の性質Nature of Foreign Exchange Trading
- 介護保障保険Long-term Care Insurance
- 会社型投資信託と契約型投資信託Corporate-type and Contract-type Investment Trusts
- 会社規模の判定Determination of Company Size
- 開発許可制度Development Permission System
- 解約返戻金Surrender Value
- 各相続人等の相続税額Inheritance Tax Amount for Each Heir
- 格付Credit Rating
- 確定給付型年金Defined Benefit Pension
- 確定拠出年金Defined Contribution
- 確定申告Final Tax Return
- 火災保険Fire Insurance
- 貸宅地Leased Residential Land
- 貸家Leased Building
- 貸家建付借地権Leasehold with Leased Buildings
- 貸家建付地Land with Leased Buildings
- 貸家建付地による評価減Valuation Reduction for Land with Leased Buildings
- 可処分所得Disposable Income
- 課税遺産総額Total Taxable Estate
- 課税所得Taxable Income
- 課税の特例Special Taxation Provisions
- 家庭の財物に対する損害保険設計Non-life Insurance Planning for Household Property
- 家庭の賠償責任に対する損害保険設計Non-life Insurance Planning for Household Liability
- 家庭の人に対する損害保険設計Non-life Insurance Planning for Household Members
- カントリーリスクCountry Risk
- 寡婦控除Widow Deduction
- 株式Stock
- 株式投資Stock Investment
- 株式投資関連商品Stock Investment Related Products
- 株式取引のルールRules of Stock Trading
- 株式等譲渡所得割Stock Capital Gains Levy
- 株式等保有特定会社Specified Stock-holding Company
- 株式の譲渡益課税Taxation of Capital Gains on Stocks
- 株式の性質と権利Nature and Rights of Shares
- 株式の配当課税Taxation of Stock Dividends
- 株式ミニ投資Mini Stock Investment
- 株式累積投資Stock Accumulation Investment
- 為替・金利の変動要因Factors Affecting Exchange Rates and Interest Rates
- 換価分割Division by Sale
- がん保険Cancer Insurance
- 企業型年金Corporate-type Defined Contribution Pension
- 企業をとりまく主なリスクMain Risks Surrounding Businesses
- 危険負担Allocation of Risk of Loss
- 基準価額Net Asset Value per Unit
- 基準地価格Standard Land Price
- 基礎控除Basic Deduction
- 期待収益率・標準偏差Expected Return and Standard Deviation
- 寄附金控除Donation Deduction
- 基本手当Basic Allowance
- キャッシュフロー表Cash Flow Table
- 給付金の経理処理Accounting Treatment of Insurance Benefits
- 給与所得Employment Income
- 給与所得控除Employment Income Deduction
- 教育資金の一括贈与の非課税Tax Exemption for Lump-sum Gifts of Education Funds
- 教育資金の形成プランPlan for Building Education Funds
- 教育ローン・奨学金Education Loans and Scholarships
- 協議分割Division by Agreement
- 共済Mutual Aid Insurance
- 共用部分Common Area
- 居住用財産に係る譲渡損失の繰越控除制度Carryforward Deduction System for Home Sale Loss
- 居住用財産の3,000万円特別控除Special Deduction of 30 Million Yen for Residential Property
- 金スプレッド取引Gold Spread Trading
- 均等割Per Capita Levy
- 金融サービス提供法Act on Provision of Financial Services
- 金融商品取引法Financial Instruments and Exchange Act
- 金融政策の市場への影響Impact of Monetary Policy on Markets
- 金利の決まり方How Interest Rates Are Determined
- 金利変動と利回りの関係Relationship between Interest Rate Changes and Yield
- 勤労学生控除Working Student Deduction
- クーリング・オフCooling-off
- 区分所有法Act on Unit Ownership of Buildings
- グロース投資・バリュー投資Growth Investing and Value Investing
- 経過利子Accrued Interest
- 景気循環Business Cycle
- 景気動向指数Indexes of Business Conditions
- 景気動向と株式・為替・債券の関係Business Conditions and Stocks, Currencies and Bonds
- 経済指標Economic Indicators
- 経済成長率Economic Growth Rate
- 契約者・被保険者・保険金受取人Policyholder, Insured and Beneficiary
- 契約者貸付Policy Loan
- 契約手続や保険約款の一般的事項General Matters on Contract Procedures and Policy Conditions
- 契約転換制度Policy Conversion System
- 保険料の払込方法Premium Payment Methods
- 契約不適合責任Liability for Non-conformity with Contract
- 気配相場等のある株式Stock with Quoted Prices
- 減価償却Depreciation
- 健康保険Health Insurance
- 建設協力金方式Construction Cooperation Fund Method
- 源泉徴収・年末調整Withholding Tax and Year-end Adjustment
- 源泉徴収票Withholding Tax Certificate
- 現物分割Division in Kind
- 建蔽率制限Building Coverage Ratio Restriction
- 後期高齢者医療制度Medical Care System for the Elderly Aged 75 and Over
- 公示価格Officially Announced Land Price
- 公社債の評価Valuation of Public and Corporate Bonds
- 控除の種類とその順序Types of Deductions and Their Order
- 厚生年金保険Employees Pension Insurance
- 公的医療保険制度Public Medical Insurance System
- 公的介護保険Public Long-term Care Insurance
- 公的年金等Public Pensions and Similar Benefits
- 購入・換金・分配時点での注意事項Points to Note at Purchase, Redemption and Distribution
- 購入時の諸費用Expenses at Time of Purchase
- 高年齢者雇用安定法Act on Stabilization of Employment of Elderly Persons
- 公募投資信託と私募投資信託Public Offering and Private Placement Investment Trusts
- 公簿取引Registry-based Transaction
- 顧客情報の収集・把握Collection and Understanding of Client Information
- 告知義務Duty of Disclosure
- 国内総生産Gross Domestic Product
- 国内の株式市場Domestic Stock Markets
- 国民健康保険National Health Insurance
- 国民年金National Pension
- 国民年金基金National Pension Fund
- 個人型確定拠出年金Individual-Type Defined Contribution Pension Plan
- 個人住民税Individual Inhabitant Tax
- 個人住民税の所得と税額の計算Income and Tax Calculation for Individual Inhabitant Tax
- 個人住民税の申告と納付Filing and Payment of Individual Inhabitant Tax
- 個人住民税の納税義務者Taxpayers Liable for Individual Inhabitant Tax
- 個人住民税の納付Payment of Individual Inhabitant Tax
- 個人消費関連Personal Consumption Indicators
- 個人年金Individual Annuity
- 個人年金保険Individual Annuity Insurance
- 個人賠償責任保険Personal Liability Insurance
- 個人バランスシートPersonal Balance Sheet
- 個人向け国債Japanese Government Bonds for Individual Investors
- 個人をとりまく主なリスクMain Risks Surrounding Individuals
- 固定資産税Property Tax
- 固定資産税評価額Property Tax Assessed Value
- 固定利付債Fixed-rate Bond
- こども保険Child Insurance
- 雇用保険Employment Insurance
- 雇用保険二事業Two Employment Insurance Programs
- 婚姻Marriage
さ
- 災害と税金Disasters and Taxes
- 財形貯蓄制度Property Accumulation Savings System
- 財形年金Property Accumulation Pension Savings
- 債券Bond
- 債券価格と金利の関係Relationship between Bond Prices and Interest Rates
- 債券投資Bond Investment
- 債券の利回りBond Yields
- 財産分割の方法Methods of Property Division
- 財政政策の市場への影響Impact of Fiscal Policy on Markets
- 債務控除Deduction of Debts
- 雑所得Miscellaneous Income
- 雑損控除Casualty Loss Deduction
- 雑損失の繰越しCarryforward of Casualty Loss
- 山林所得Timber Income
- 死因贈与Gift upon Death
- 市街化区域・市街化調整区域Urbanization Promotion Area and Urbanization Control Area
- 敷地利用権Site Use Right
- 事業活動の財物に対する損害保険設計Non-life Insurance Planning for Business Property
- 事業活動の賠償責任に対する損害保険設計Non-life Insurance Planning for Business Liability
- 事業活動の人に対する損害保険設計Non-life Insurance Planning for Business Personnel
- 事業受託方式Business Entrustment Method
- 事業所得Business Income
- 自己建設方式Self-construction Method
- 自己資金の形成プランPlan for Building Personal Funds
- 地震保険Earthquake Insurance
- 地震保険料控除Earthquake Insurance Premium Deduction
- 失火責任法Act on Liability for Fire Caused by Negligence
- 実子Biological Child
- 実測取引Survey-based Transaction
- 指定分割Division by Designation
- 自動車保険Automobile Insurance
- 自動振替貸付Automatic Premium Loan
- 自賠責保険Compulsory Automobile Liability Insurance
- 支払調書Payment Record
- 自筆証書遺言書保管制度Custody System for Holographic Wills
- 死亡保険金・死亡退職金の非課税枠Tax-exempt Limit for Death Benefits and Allowances
- 死亡保障と保険設計Death Coverage and Insurance Planning
- 社会保険制度と民間保険Social Insurance System and Private Insurance
- 社会保険料控除Social Insurance Premium Deduction
- 借地権Leasehold Right
- 借地借家法Act on Land and Building Leases
- 従業員と保険設計Employees and Insurance Planning
- 終身保険Whole Life Insurance
- 住宅借入金等特別控除Housing Loan Tax Credit
- 住宅取得Home Acquisition
- 住宅ローンHousing Loan
- 住宅ローンの借換えHousing Loan Refinancing
- 住宅ローンの繰上げ返済Housing Loan Prepayment
- 収入金額Gross Receipts
- 収入保障保険Income Protection Insurance
- 重要事項説明書Important Matters Explanation Document
- 主要な投資信託商品Major Investment Trust Products
- 純金積立Gold Accumulation Plan
- 純資産価額方式Net Asset Value Method
- 純粋リスク・投機的リスクPure Risk and Speculative Risk
- 純損失の繰越し・繰戻し還付Carryforward and Carryback Refund of Net Loss
- 障害基礎年金Disability Basic Pension
- 障害厚生年金Disability Employees Pension
- 障害者控除Disability Deduction
- 傷害保険Personal Accident Insurance
- 自用家屋Owner-occupied Building
- 少額短期保険Small-amount Short-term Insurance
- 少額投資非課税制度Nippon Individual Savings Account
- 小規模企業共済Small Enterprise Mutual Aid
- 小規模企業共済等掛金控除Small Enterprise Mutual Aid Premium Deduction
- 小規模宅地等の評価減の特例Special Valuation Reduction for Small Residential Land
- 上場株式Listed Stock
- 上場投資信託Exchange Traded Fund
- 上場不動産投資信託Listed Real Estate Investment Trust
- 譲渡所得Capital Gains Income
- 消費者契約法Consumer Contract Act
- 消費税Consumption Tax
- 剰余金・配当金Surplus and Policyholder Dividends
- 職業的原則Professional Principles
- 所得税の定義Definition of Income Tax
- 所得税の納税義務者Taxpayers Liable for Income Tax
- 所得税の納付Payment of Income Tax
- 所得の総合と損益通算Aggregation of Income and Offsetting of Profit and Loss
- 所得割Income-based Levy
- 審査請求Request for Examination
- 親族の範囲Scope of Relatives
- 信託型商品Trust-type Products
- 信託財産留保額Trust Property Retention Amount
- 審判分割Division by Adjudication
- 信用リスクと利回り格差Credit Risk and Yield Spread
- 信用リスクと金利リスクCredit Risk and Interest Rate Risk
- 生前給付保険Living Benefit Insurance
- 成年後見制度Adult Guardianship System
- 税の種類Types of Taxes
- 税法体系Tax Law System
- 生命保険Life Insurance
- 生命保険金・給付金と税金Life Insurance Proceeds, Benefits and Taxes
- 生命保険契約の権利の評価Valuation of Rights under Life Insurance Contracts
- 生命保険料控除Life Insurance Premium Deduction
- 生命保険料と税金Life Insurance Premiums and Taxes
- 生命保険料の経理処理Accounting Treatment of Life Insurance Premiums
- 生命保険料の仕組みStructure of Life Insurance Premiums
- 税理士法Certified Public Tax Accountant Act
- セーフティネットの社会的役割Social Role of Safety Nets
- 責任準備金Policy Reserve
- 接道義務Road Frontage Requirement
- セットバックSetback
- 専有部分Exclusive Ownership Portion
- 相関係数Correlation Coefficient
- 総合課税Comprehensive Taxation
- 葬式費用Funeral Expense
- 総所得金額・課税総所得金額Gross Income and Taxable Gross Income
- 相続開始前３年以内に被相続人から贈与を受けた財産Property Gifted within Three Years before Inheritance
- 相続開始年の贈与Gifts in the Year of Commencement of Inheritance
- 相続時精算課税制度Taxation System for Settlement at Time of Inheritance
- 相続時精算課税制度に係る贈与によって取得した財産Property Acquired under Settlement at Inheritance Taxation
- 相続税・贈与税の納税義務者Taxpayers Liable for Inheritance Tax and Gift Tax
- 相続税額の2割加算Twenty Percent Surcharge on Inheritance Tax
- 相続税の遺産に係る基礎控除額の計算Calculation of Basic Exemption for Inherited Estate
- 相続税の延納Deferred Payment of Inheritance Tax
- 相続税の延納の申請期限Application Deadline for Deferred Payment of Inheritance Tax
- 相続税の延納の適用要件Requirements for Deferred Payment of Inheritance Tax
- 相続税の軽減対策Inheritance Tax Reduction Strategy
- 相続税の取得費加算Addition of Inheritance Tax to Acquisition Cost
- 相続税の申告Filing of Inheritance Tax
- 相続税の制限納税義務者Limited Taxpayer for Inheritance Tax
- 相続税の総額Total Inheritance Tax
- 相続税の特定納税義務者Specified Taxpayer for Inheritance Tax
- 相続税の納付Payment of Inheritance Tax
- 相続税の無制限納税義務者Unlimited Taxpayer for Inheritance Tax
- 相続人の範囲と順位Scope and Order of Heirs
- 相続の開始Commencement of Inheritance
- 相続の放棄Renunciation of Inheritance
- 贈与税額Gift Tax Amount
- 贈与税額控除Gift Tax Credit
- 贈与税の延納Deferred Payment of Gift Tax
- 贈与税の延納の申請期限Application Deadline for Deferred Payment of Gift Tax
- 贈与税の延納の適用要件Requirements for Deferred Payment of Gift Tax
- 贈与税の基礎控除Basic Exemption for Gift Tax
- 贈与税の申告Filing of Gift Tax
- 贈与税の制限納税義務者Limited Taxpayer for Gift Tax
- 贈与税の特定納税義務者Specified Taxpayer for Gift Tax
- 贈与税の納付Payment of Gift Tax
- 贈与税の配偶者控除Spousal Deduction for Gift Tax
- 贈与税の無制限納税義務者Unlimited Taxpayer for Gift Tax
- 贈与の活用Use of Gifts
- 租税特別措置法による特別な税額計算Special Tax Calculations under Special Taxation Measures Act
- ソルベンシー・マージン比率Solvency Margin Ratio
- 損益通算Aggregation of Profit and Loss
- 損益通算の順序Order of Aggregation of Profit and Loss
- 損益通算の対象となる所得Income Subject to Aggregation of Profit and Loss
- 損害賠償金と税金Damages and Taxes
- 損害保険Non-life Insurance
- 損害保険金と税金Non-life Insurance Proceeds and Taxes
- 損害保険金の経理処理Accounting Treatment of Non-life Insurance Proceeds
- 損害保険料Non-life Insurance Premiums
- 損害保険料と税金Non-life Insurance Premiums and Taxes
- 損害保険料の経理処理Accounting Treatment of Non-life Insurance Premiums
た
- 代襲相続Inheritance by Representation
- 代襲相続分Share in Inheritance by Representation
- 代償分割Division by Compensation
- 退職者医療制度Retiree Medical Care System
- 退職所得Retirement Income
- 退職所得控除Retirement Income Deduction
- 宅地建物取引業者の業務上の規制Business Regulations on Real Estate Brokers
- 宅地建物取引業者の業務内容Business Activities of Real Estate Brokers
- 宅地建物取引士Real Estate Transaction Specialist
- 単純承認と限定承認Unconditional Acceptance and Qualified Acceptance
- 単純贈与Simple Gift
- 団体生命保険Group Life Insurance
- 団体年金保険Group Annuity Insurance
- 単利・複利Simple Interest and Compound Interest
- 中小企業退職金共済制度Small Enterprise Retirement Allowance Mutual Aid
- 弔慰金Condolence Money
- 長期譲渡所得と短期譲渡所得Long-term Capital Gain and Short-term Capital Gain
- 徴収義務者Withholding Agent
- 調停分割Division by Mediation
- 貯蓄型保険Savings-type Insurance
- 貯蓄型保険の課税関係Taxation of Savings-type Insurance
- 直系尊属からの住宅取得等資金の贈与の非課税Tax Exemption for Housing Fund Gifts from Ascendants
- 積立型損害保険Savings-type Non-life Insurance
- 提案書Proposal Document
- ＤＣＦ法Discounted Cash Flow
- 定期借地契約Fixed-term Land Lease Contract
- 定期借地権の活用Use of Fixed-term Land Lease Rights
- 定期借地権の目的となっている宅地Residential Land Subject to Fixed-term Land Lease
- 定期借地権方式Fixed-term Land Lease Method
- 定期贈与Periodic Gift
- 定期保険Term Life Insurance
- 逓減定期保険Decreasing Term Life Insurance
- 抵当型商品Mortgage-backed Products
- 適合性の原則Suitability Principle
- 手付金Earnest Money
- 等価交換方式Equivalent Exchange Method
- 投資信託Investment Trust
- 投資信託の外部評価機関External Rating Agencies for Investment Trusts
- 投資信託の課税関係Taxation of Investment Trusts
- 投資信託のパフォーマンス測定Performance Measurement of Investment Trusts
- 投資信託の分類Classification of Investment Trusts
- 投資対象による分類Classification by Investment Target
- 登録免許税Registration and License Tax
- 特定口座Specified Account
- 特定の評価会社Specified Valuation Company
- 特別加入制度Special Enrollment System
- 特別支給金制度Special Benefit Payment System
- 特別マル優Special Tax-exempt Savings for Small Amounts
- 都市計画区域City Planning Area
- 都市計画税City Planning Tax
- 土地信託方式Land Trust Method
- 土地保有特定会社Specified Land-holding Company
- トップダウン・アプローチとボトムアップ・アプローチTop-down Approach and Bottom-up Approach
- 取引所取引と相対取引Exchange Trading and Over-the-counter Trading
- 取引相場のない株式Unlisted Stock
- ドル・コスト平均法Dollar Cost Averaging
な
は
- 媒介契約Brokerage Contract
- 売却・交換による納税対策Tax Payment Strategy Using Sale or Exchange
- 配偶者居住権Spousal Residence Right
- 配偶者控除Spousal Deduction
- 配偶者特別控除Special Spousal Deduction
- 配偶者の税額軽減Spousal Tax Reduction
- 賠償責任保険Liability Insurance
- 配当還元方式Dividend Capitalization Method
- 配当金の経理処理Accounting Treatment of Policyholder Dividends
- 配当控除Dividend Tax Credit
- 配当所得Dividend Income for Tax Purposes
- 配当利回り・配当性向Dividend Yield and Dividend Payout Ratio
- 配当割Dividend-based Levy
- 売買対象面積Area Subject to Sale
- パッシブ運用Passive Management
- パッシブ運用・アクティブ運用Passive Management and Active Management
- 払済保険Paid-up Insurance
- 非課税所得Tax-exempt Income
- 比準要素数１の会社Company with One Comparison Factor
- 必要経費Necessary Expense
- 必要保障額Required Coverage Amount
- 非適格年金Non-qualified Pension Plan
- ひとり親控除Single Parent Deduction
- 評価単位Valuation Unit
- 評価方式の区分Classification of Valuation Methods
- 表面利回り・実質利回りGross Yield and Net Yield
- 費用・利益保険Expense and Profit Insurance
- ファイナンシャル・プランニングFinancial Planning
- 複利Compound Interest
- 負担付贈与Gift with Burden
- 普通借地契約Ordinary Land Lease Contract
- 普通借家契約・定期借家契約Ordinary Building Lease and Fixed-term Building Lease
- 普通養子・特別養子Ordinary Adoption and Special Adoption
- 物納Payment in Kind
- 物納財産Property for Payment in Kind
- 物納による納税対策Tax Payment Strategy Using Payment in Kind
- 物納の適用要件Requirements for Payment in Kind
- 物納の撤回Withdrawal of Payment in Kind
- 不動産取得税Real Estate Acquisition Tax
- 不動産所得Real Estate Income
- 不動産登記の効力Effect of Real Estate Registration
- 不動産登記簿の構成Structure of Real Estate Registry
- 不動産登記簿の調査Examination of Real Estate Registry
- 不動産投資の形態Forms of Real Estate Investment
- 不動産投資の採算性Profitability of Real Estate Investment
- 不動産の鑑定評価の手法Methods of Real Estate Appraisal
- 不動産の現地調査での調査事項Items to Examine in On-site Real Estate Survey
- 不動産の購入Purchase of Real Estate
- 不動産の有効活用Effective Use of Real Estate
- 扶養義務者Person Obligated to Support
- 扶養義務者からの生活費・教育費Living and Education Expenses from Persons Obligated to Support
- 扶養控除Dependent Deduction
- 分割容易資産への変換Conversion to Easily Divisible Assets
- 分散投資Diversified Investment
- 分離課税Separate Taxation
- 併給調整Adjustment of Concurrent Benefits
- 併用方式Combined Method
- 変額保険Variable Life Insurance
- 変額保険の課税関係Taxation of Variable Life Insurance
- 弁護士法Attorney Act
- 変動利付債Floating-rate Bond
- 法人からの贈与財産Property Gifted by Corporations
- 法人向け保険商品Insurance Products for Corporations
- 法定相続分Statutory Share in Inheritance
- 保険の募集形態Forms of Insurance Solicitation
- 保険業法Insurance Business Act
- 保険金・解約返戻金の経理処理Accounting Treatment of Insurance Proceeds and Surrender Values
- 保険契約者保護機構Policyholders Protection Corporation
- 保険商品Insurance Products
- 保険設計Insurance Planning
- 保険料Insurance Expense
- 保険料の払込猶予・失効・復活Grace Period, Lapse and Reinstatement of Premiums
- 本来の相続財産Inherited Property Proper
- 本来の贈与財産Gifted Property Proper
ま
- マネーストックMoney Stock
- マル優Tax-exempt Savings for Small Amounts
- 満期返戻金・配当金等と税金Maturity Refunds, Dividends and Taxes
- 満期返戻金・配当金等の経理処理Accounting Treatment of Maturity Refunds and Dividends
- 未成年者控除Minor Deduction
- みなし相続財産Deemed Inherited Property
- みなし贈与財産Deemed Gifted Property
- 民間医療保険Private Medical Insurance
- 目論見書Prospectus
や
- 役員と保険設計Officers and Insurance Planning
- 遺言Will
- 遺言の効力Effect of Will
- 遺言の執行Execution of Will
- 遺言の撤回Revocation of Will
- 遺言の方式Forms of Will
- 養子の数の制限Limit on Number of Adopted Children
- 容積率制限Floor Area Ratio Restriction
- 用途地域Zoning District
- 養老保険Endowment Insurance
- 預金保険制度Deposit Insurance System
- 預貯金・金融類似商品の課税関係Taxation of Deposits and Similar Financial Products
- 預貯金の評価Valuation of Deposits
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- ライフイベント表Life Event Table
- 離婚Divorce
- 離婚時年金分割Pension Division upon Divorce
- 利子所得Interest Income
- 利子税Interest Tax
- 利子割Interest-based Levy
- リスクとリターンのトレードオフRisk-Return Trade-off
- リスクの分類Classification of Risks
- リスクマネジメントの概念Concept of Risk Management
- リスクマネジメントの手法Methods of Risk Management
- リバースモーゲージReverse Mortgage
- リビング・ニーズ特約Living Needs Rider
- 利回りと価格の関係Relationship between Yield and Price
- 類似業種比準方式Comparable Industry Method
- 暦年課税Calendar Year Taxation
- 老後資金の運用プランPlan for Managing Retirement Funds
- 老後資金の形成プランPlan for Building Retirement Funds
- 老後資金プランRetirement Funds Plan
- 老後準備と保険設計Retirement Preparation and Insurance Planning
- 老後生活の必要資金の準備Preparing Funds Needed for Life in Retirement
- 労働者災害補償保険Workers Accident Compensation Insurance
- 老齢基礎年金Old-age Basic Pension
- 老齢厚生年金Old-age Employees Pension
- 路線価方式・倍率方式Roadside Land Price Method and Multiplier Method