教育資金を通じた世代間資産移転促進制度に関する調査研究
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2 RESP RESP RESP RESP 23 ISA ISA ISA
3 OECD OECD OECD RESP ISA 2
4 OECD Education at a Glance US 2. Government dependent private institutions 3. m OECD Education at a Glance
5 The CollegeBoard Trends in Student Aid
6 4 Maag, Elaine, and Katie Fitzpatrick2004 Internal Revenue Service, IRS Taxpayer Relief Act of 1997 Scholarships, Fellowships, Grants, and Tuition Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Student Loan Cancellations and Repayment Assistance Tuition and Fees Deduction Coverdell Education Savings Account 529 Qualified Tuition Program Education Exception to Additional Tax on Early IRA Distributions Education Saving Bond Program Employer-provided Educational Assistance Business Deduction for Work-Related Education 1 1 5
7 MAGI Internal Revenue Service Tax Benefits for Education-For use in preparing 2011 Returns 6
8 D.C James J. Blanchard Small Business Job Protection Act of Economic Growth and Tax Relief Reconciliation Act of Pension Protection Act of ICI 2012 Investment Company Fact Book 7
9 College Savings Plans NetworkCSPN 529 Report
10
11 529 ETF IRS
12 Bankruptcy Abuse Prevention and Consumer Protection Act of FINRA Smart Saving for College- Better Buy Degrees 34 D.C
13 % 17% 28% 28% % % % 16% 0 33% 10 48% % 2 27% % 1 24% ICI 2012 Investment Company Fact Book
14 11 35,000 30,000 $29,056 25,000 20,000 15,000 10,000 5, $8, , ,000 25, ,000 15,000 10, , CollegeBoard Trends in College Pricing Hurley MoneySmartMoneyKiplinger s Personal Finance Magazine 13
15 Hurley
16 8 D.C FINRA Smart Saving for College- Better Buy Degrees Private College 529 Plan
17 New York s 529 College Savings Program Direct Plan Upromise Investments The Vanguard Group The Vanguard Group Vanguard Marketing Corporation New York s 529 Advisor-guided College Savings Program Upromise Investments J.P. Morgan Asset Management J.P. Morgan Asset Management State Street Global Advisors ETF J.P. Morgan Asset Management North Carolina's National College Savings Program 40 16
18 CSPNSavingforcollege 17
19 4 CollegeAmerica Virginia Education Saving Trust CollegeWealth Virginia Prepaid Education Program CollegeAmerica CSPN 529 Plan Data 18
20 CollegeAmerica American Funds Service Company Capital Research & Management Company American Funds Distributors MMF Capital Research & Management Company American Funds
21 CollegeAmerica Morningstar CollegeAmerica American Funds American Funds Virginia College Savings Plan 2027 CollegeAmerica CollegeAmerica CollegeAmerica 12 Morningstar Names Best 529 College-savings Plans for 2012, Morningstar, 2012/10/ Profile of a Top College Savings Plan, MorningstarAdvisor, 2011/5/
22 CollegeAmerica CollegeAmerica CollegeAmerica CollegeAmerica CollegeAmerica
23 15 CollegeAmerica 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Washington Mutual nvestors Fund SM 15% Capital World Growth and Income Fund 15% New Perspective Fund 20% American Balanced Fund 25% The Bond Fund of America 25% American Funds Investing in their future, CollegeAmerica Program Description 22
24 Registered Education Savings PlansRESP 529 RESP RESP RESP Canada Education Savings GrantCESG RESP RESP RESP 2004 Canada Learning BondCLB 2005 Additional CESGACESG CESG RESP RESP Human Resources and Skills Development Canada Canada Education Savings Program - Annual Statistical Review Donnelly, Maureen, Robert Welch and Allister Young(1999) 23
25 RESP RESP RESP 18 RESP CESG CLB 24
26 RESP RESP RESP RESP 5 RESP 18 Canada Education Savings GrantCESG Canada Learning BondCLB CESG CESG Basic CESG Additional CESG 1917 Basic CESG RESP 7200 Additional CESG RESP CESG Basic CESG Basic CESG CESG CESG 692 CESG RESP 35 RESP
27 19 CESG Basic CESG Additional CESG Canada Revenue Agency 20 CESG Additional CESG 600 Basic CESG Basic CESGAdditional CESG Basic CESG Human Resources and Skills Development Canada Canada Education Savings Program - Annual Statistical Review 2011 CLB CLB National Child Benefit Supplement (NCBS) RESP RESP CLB RESP CLB NCBS Canada Child Tax BenefitCCTB 26
28 CLB CLB Human Resources and Skills Development Canada Canada Education Savings Program - Annual Statistical Review RESP RESP 21 GIC RESP 27
29 RESP 20 RESP RESP RESP AIPAccumulated Income Payment RRSP Registered Retirement Savings Plan: RRSP EAP AIP AIP EAPEducational Assistance Payment PSEPost-Secondary Education Payment RESP RESP (1)RESP EAP (2)RESP (3) 24 CESG 25 AIP 2 RESP 26 RRSP RESP RRSP 27 RESP 28
30 RESP RESP RESP RESP RESP CESG CLB CESG 40.0 CLB RESP RESP 28.9% 39.7% 13.2% 3.2% 15.0% Human Resources and Skills Development Canada Canada Education Savings Program - Annual Statistical Review RESP CESG CLB CESG CLB 28.8% 40.0% 37.9% 31.9% 3.9% 10.8% 16.5% 5.8% 4.5% 19.9% Human Resources and Skills Development Canada Canada Education Savings Program - Annual Statistical Review
31 RESP TD Canada Trust RESP TD Canada Trust RESP TD Guaranteed Investment Certificates GICsTD Mutual Funds RESPTD Waterhouse RESP 100% GICs TD all-in-one TD Comfort Portfolios 50 RESP
32 529 RESP ISAJunior Individual Savings Account ISA ISA ISA Child Trust Fund CTF The Child Trust Funds Act CTF CTF 30 CTF The Saving Accounts and Health in Pregnancy Grant Act CTF CTF CTF ISA 31 Hoban CTF ISA ISA Financial Secretary to the Treasury announces new tax-free savings account for children, HM Treasury Press notices 10/26/ Financial Secretary sets out details for Junior ISA, HM Treasury Press notices 3/31/
33 The Individual Savings Account Regulations CTF 1200 ISA ISA 33 ISA ISA ISA HM Revenue & Customs Individual Savings Account (ISA) Statistics ISA ISA ISA CTF ISA ISA ISA ISA ISA 24 ISA Junior ISAs launch today to help parents save for their children s future HM Treasury Press notices 11/1/ FSA ISA 35 Tax Incentivised Savings Associationhttp:// 32
34 ISA MMF ISA ISA ISA ISA ISA 39 CTF ISA 18 CTF 27 ISA Junior Isas yet to come of age Financial Times 10/26/ ISA ISA ISA 33
35 25 ISA 26 ISA 18 34
36 27 Kempson, Elaine, Andrea Finney and Sara Davies2011 ISA CTF CTF CTF CTF CTF 13 CTF ISA ISA ISA CTF CTF ISA /4/6-2011/4/ /4/6-2010/4/
37 /4 2007/4 2008/4 2009/4 2010/4 2011/4 HM Revenue & Customs Child Trust Fund Statistical Report ISA ISA Fidelity ISA ISA ISA ISA Fidelity MoneyBuilder UK Index Fund Fidelity MoneyBuilder Asset Allocator FundFidelity South East Asia Fund FTSE Fidelity Invesco Perpetual High Income Fund First State Global Emerging Mkts Leaders FundFirst State Asia Pacific Leaders Fund 18 ISA ISA ISA 36
38 The International Comparative Higher Education and Finance Project, Higher Education Finance and Cost-Sharing in France 37
39 / Cedefop
40 The International Comparative Higher Education and Finance Project, Higher Education Finance and Cost-Sharing in Germany 39
41 45 // 920 // Cedefop FiBS (Forschungsinstitut fur Bildungs-und Sozialokonomie) Director Dr. Dieter Dohmen 40
42 529 CTF ISA
43
44 Donnelly, Maureen, Robert Welch and Allister Young1999 Registered Education Savings Plans: A Tax Incentive Response to Higher Education Access Canadian Tax Journal (1999), Vol.47, No.1 Hurley, Joseph2011 The Best Way to save for College: a complete guide to 529 plans, JFH Innovative LLC Kempson, Elaine, Andrea Finney and Sara Davies2011 The Child Trust Fund Findings From The Wave 2 Evaluation, HM Revenue and Customs Research Report 143, 2011 Maag, Elaine, and Katie Fitzpatrick2004 Federal Financial Aid for Higher Education Programs and Prospects, The Urban Institute OECD2009 Higher Education to 2030 Volume 2 The European Center for the Development of Vocational Training (Cedefop)2009 Using tax incentives to promote education and training WEB ISA ISA ISSUE BRIEF NUMBER 704 American Funds CollegeAmerica Program Description Investing in their future Canada Revenue Agency 43
45 CollegeBoard Trends in College Pricing College Savings Plans Network(CSPN) 529 Plan Data Report FINRA Smart Saving for College- Better Buy Degrees HM Revenue & Customs Individual Savings Account (ISA) Statistics September Child Trust Fund Statistical Report Human Resources and Skills Development Canada Canada Education Savings Program - Annual Statistical Review /asr2011_english.pdf ICI 2012 Investment Company Fact Book Internal Revenue Service Tax Benefits for Education-For use in preparing 2011 Returns OECD Education at a Glance Savingforcollege.com The CollegeBoard Trends in Student Aid The International Comparative Higher Education and Finance Project Higher Education Finance and Cost-Sharing in Germany Higher Education Finance and Cost-Sharing in France 44
野村資本市場研究所｜カナダで普及が進む教育資金形成制度RESP（PDF）
2013 Spring RESP 1. 25 1,500 2013 4 2015 RESP 2. RESP 44 3. RESP RESP 4. 2040 6 60 5. 192 25 1,500 2013 4 2015 Registered Education Savings Plans RESP 1 RESP RESP RESP 1974 90 2000 1998 Canada Education
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Title カナダの年金制度 Author(s) 高山, 憲之 Citation Issue 2002-04 Date Type Technical Report Text Version publisher URL http://hdl.handle.net/10086/14400 Right Hitotsubashi University Repository OECD 1980 1989 1997
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1 OECD 1980 1989 1997 2003 9.9% 1996 Seniors Benefit 1998 3100 Old Age Security (OAS) 2.1 1927 Old Age Security Act 20 70 1952 1965 65 1972 CPI 1973 1989 claw back 2.2 OAS 18 40 10 OAS 20 OAS 40 40 OAS
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野村資本市場研究所｜ASEAN投資信託市場の現状と課題（PDF）
213 Spring ASEAN 1. 2. 5.7 ASEAN 3. 3.3 4. 2.4 5. ASEAN 76 1 ASEAN 213 ASEAN 4 ASEAN ASEAN 2 1 1 1 1 1 OECD The Emerging Middle Class in Developing Countries January 21 2 Cerulli Associates Asset Management
4．教育のための連邦税制優遇制度（アメリカにおける奨学制度に関する調査報告書）
4. 教育のための連邦税制優遇制度 高等教育における学生支援として, アメリカでは税制優遇制度が次第に大きな役割を占めて きている 以下では, その概要を説明する 1. 税制優遇制度導入の流れ過去 10 年の高等教育における学生援助政策を振り返ると, 奨学金やローンといった直接的な補助金給付による支援だけでなく, 税制優遇制度を通じた支援も重要な役割を果たすようになっている 90 年代に大学授業料がインフレを大きく上回るペースで上昇し続けたことから,
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野村資本市場研究所｜SWF：行動規範の策定と最近の動向（PDF)
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Title ベンチャー企業の研究開発支出の決定要因 日本と台湾の事例を中心に Author(s) 蘇, 顯揚 Citation 經濟論叢 (1996), 158(1): 54-76 Issue Date 1996-07 URL https://doi.org/10.14989/45083 Right Type Departmental Bulletin Paper Textversion publisher
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