Worker's property accumulation savings
system
"General worker's property accumulation savings"
* A wage earner object（Officer impossibility）
* Salary deduction
* Savings (I do not do refund for one year) fund use periodical
more than three years： Freedom tax： Flat 20% separate taxation at
source
"Worker's property accumulation pension savings"
* The wage earner who is under 55 years old at the time of the contract
conclusion
* Periodical savings more than 5
* It is less than 5 years (between I pay from the expiration for
savings period, thing of a start) for period of deferment
* I receive it within 20 years more than after 60 years old, five
years（I am possible for life）
* I do not do refund besides pension payment（When I did refund,
I am handled as the cancellation of a contract forcibly）
* One one contract（One financial institution）
* Salary deduction
Tax exemption： It is tax-free to savings type - amount with interest
added 5,500,000（Worker's property accumulation system house savings
adding up）
* Refund out of purpose：
It is 20% taxation to interest paid for the past five years
（The front is tax-free than retroactivity taxation, five
years）
To amount of insurance type - payment premium total 3,850,000
and worker's property accumulation system house savings adding up
less than 5,500,000
* Refund out of purpose： Occasional income handling
"Worker's property accumulation system house savings"
* The wage earner who is under 55 years old at the time of the contract
conclusion
* Periodical savings more than five years
* I allot it to the self-house acquisition or enlargement of a building
and renovation expense
* One one contract（One financial institution）
* Salary deduction
Tax exemption： It is tax-free to savings type - amount with interest
added 5,500,000（Worker's property accumulation pension savings adding
up）
* Refund out of purpose：
It is 20% taxation to interest paid for the past five years
Amount of insurance type - payment premium total and worker's
property accumulation pension savings adding up less than 5,500,000
* Refund out of purpose： It is 20% taxation in all for the
interest equivalency from savings start
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