Masaharu Usuki（）
研究領域：
研究・専門分野
2002年06月05日
関連カテゴリ
As the debate begins on fundamental tax reforms， many issues need to be addressed， including the minimum taxable income， personal deductions， and review of special corporate tax measures. Arguably， among the most important of these is the tax treatment of severance payments and pensions. The taxation system is critical to the resolution of important issues such as: (1) coping with changes in employment practices and work style diversification， (2) promoting insurance and savings for old age to supplement public pensions， and (3) ensuring the neutrality of savings products and pension plans.
研究領域：
研究・専門分野