JRI news release 200294 http://www.jri.co.jp/
tel: 03-3288-4737 e-mail: yumoto.kenji@jri.co.jp tel: 03-3288-5132 e-mail: mikami.toshio@jri.co.jp 1
2 1,000 2003 90 20 1,400 401(k)
3
4
350 350 350 550 550 385 10 100 1,000 10 1 50 10 5
6
7
8
9
89 1990 88 1995 10
11 1953 89 88
2000 10 1 88 87 22 89 13 2 2 1 1995 12
2000 2.20%43.60% 800 51.44 % 1. 2. 13
14 2000 35 800 25 50 25 10 50 5% 10 5% 35% 20%
90 TOPIX1% 2.2% 15
16
17 1,000 2003 25 10 50 5% 2003
18
19
20
21
22
20 23
24
25
15 26
90 2,440 10 27
28
401(k) 29
90 30
+ + 31
100 2,000 32
2001 Economic Growth and Tax Relief Reconciliation Act of 2001 401(k) 432,000 11,000 2002 216,000 25 2006 1,000 2006 15,000 816,000 180,000 3,000 50 3,500 2002 2005 4,000 2008 5,000 864,000 432,000 Keogh plan 1,632,000 30,000 25 360,000 2002 33
[1995] [2001] May-1995 [2001] Dual Income Tax [2002] [2001] [2002] 15 [2002] [2002] 2002.8.25 No.2307 [2001] J E [1996] [2000] IFMP Discussion Paper Series(No.00A-02-01) [2001] [1996] PHP Japan Research Review 1996.3 [2001] 21 [1993] 2001.11 No.195 2001.12 No.196 [2002] [1995] No.572 No.7 [2002] [1990] [2000] 2000 34