2024 머니 캘린더

[프란치스코]

2024 money calendar you need to know

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A year has passed in the blink of an eye, and a new year is upon us. There are probably many people who approach money with the thought of ``This is the year.'' Saving money on a daily basis is important, but first of all, it is important to know the flow of large amounts of money, such as taxes and social security, and be prepared to make the most of it. In 2024, there will be many changes to money rules that will affect household finances.

January New NISA starts

As soon as the new year begins, a new small investment tax exemption system (NISA) will start. It is an ``vessel for investment'' that will exempt you from the 20.315% tax that would normally be collected. You can expect to boost your investment results by fully enjoying the gains from stock and investment trust price increases and dividend income. It's a system that can be used by any domestic resident over the age of 18, so it would be a waste not to use it. You can approach your lifetime investment limit of 18 million yen at your own pace without having to worry about the tax-free period as before.

January Easy to use settlement taxation at time of inheritance

Tax rules regarding gifts and inheritance will change. This is relevant when providing a large amount of financial support to children and grandchildren. Of the two systems that can be broadly divided into calendar-year taxation and taxation that is settled at the time of inheritance, the former will be less user-friendly, while the latter will be easier to use. Calendar-year gifts have the effect of reducing inherited assets by making multiple gifts within the annual tax-free limit of 1.1 million yen, but the ``take-back'' period is longer. The amount that will be returned for inheritance tax purposes after a gift is made will be gradually extended from the previous three years before death to seven years before death. On the other hand, a basic deduction limit of 1.1 million yen per year has been established for inheritance taxation, which until now was often avoided as ``inconvenient'', and use of the system is likely to be encouraged as it is no longer necessary to file tax returns each time.

February-March Tax return filing becomes more convenient every year

Tax returns are usually filed between February and March every year. An increasing number of people, even salaried workers, are starting to do this in order to receive hometown tax payments and medical expense deduction tax refunds. The National Tax Agency's electronic filing and tax payment system, ``e-Tax,'' is an excellent tool that allows you to file your tax return online via your computer or smartphone, and it is becoming more convenient every year. An improvement from 2020 is the introduction of a system that automatically transfers the numbers from withholding tax slips submitted online by employers to tax returns.

March Family register procedures made easy

My Number will begin to be used in administrative procedures related to family registers, and related procedures will be simplified. The Ministry of Justice will link the family register information integrated management system scheduled to go live in March with tax and social security-related information managed by My Number. It will no longer be necessary to submit paper certificates such as family registers, which were previously required for applications for pensions and child rearing allowances, marriage notifications, adoptions, changes of permanent domicile, etc.

April: The 2024 problem finally emerges

The so-called "2024 problem" has been talked about in the context of the labor shortage problem. Work style reform-related laws impose a cap on overtime work for truck drivers of 960 hours per year, and require them to ensure intervals between shifts. The grace period established under special provisions of the law enacted in 2019 will end at the end of March. Logistics companies are promoting digital transformation (DX) and rushing to improve delivery efficiency, but given the serious labor shortage, some disruptions are expected. In addition to drivers, doctors and construction workers are also facing the ``expiration of grace'', raising concerns about the wide-ranging impact on social life.

April: Inheritance registration becomes compulsory.

The Real Estate Registration Act has been revised, making it mandatory for real estate acquired through inheritance to be registered within three years. Until now, even if you acquired real estate such as your parents' home through inheritance, registration was optional. Land that was not worth converting into cash tended to be left unregistered and unregistered, leading to land whose owners remained unknown over the years. From now on, heirs who have acquired real estate through inheritance or bequest must apply for inheritance registration within three years from the day they learn of the commencement of inheritance or acquisition of ownership. If you fail to do so without justifiable reason, you will be subject to a fine. Please note that not only new inheritances but also people who inherited in the past and left them as they are are subject to the obligation.

June bonus & income tax reduction

Summer bonuses are eagerly awaited every year, but the impact on household finances will be particularly large in 2024 as the income tax cut is scheduled to take place at the same time. For company employees, the amount of tax withheld from their June paychecks and bonuses will be reduced, and their take-home pay will increase accordingly. Not only the individual himself but also his dependents are counted, so for a family of four, including a couple and two children, their take-home pay will increase by 160,000 yen. However, those with an annual income of more than 20 million yen are not eligible.

July New banknotes issued

On July 3rd, the design of banknotes (Bank of Japan notes) will change for the first time in 20 years. The 10,000 yen note will be changed from Yukichi Fukuzawa to Eiichi Shibusawa, the 5,000 yen note will be changed from Kazuyo Higuchi to Umeko Tsuda, and the 1,000 yen note will be changed from Hideyo Noguchi to Shibasaburo Kitasato. Even now that cashless payments have progressed, it is still necessary to reprint them at regular intervals to prevent counterfeiting. Even after the new banknotes are issued, the old banknotes can still be used as before. However, it is expected that there will be bank transfer scams targeting the elderly, such as ``The banknotes will no longer be usable.If you transfer the banknotes, we will exchange them for new banknotes.'' Be careful.

August Pension financial verification

2024 is the year when public pension finances are reviewed once every five years. Pensions are a long-term system that is based on population and is influenced by various variables such as the labor force and economic growth rate, so periodic verification is essential. The current trend has been for actual system reforms to be carried out the following year after financial verification. Five years ago, verification results were announced in late August. In preparation for the next system reform, the payment period for national pension insurance premiums will be extended by five years (until the age of 65), and the current "macroeconomic slide", which differs between the national pension and the employees' pension, will be used to suppress pension growth during the period. The focus will be on the unification of the

October: Further expansion of employee pension benefits

We are waiting for further efforts to increase the number of people enrolling in employee pension and health insurance, which has been gradually expanding its eligibility. From October 2024, the criteria for companies to qualify for part-time workers who meet certain conditions, such as working hours, will be lowered from the current number of 101 or more employees to 51 or more from October 2024. Even if your take-home pay decreases in the short term due to insurance premiums, you should be able to enjoy benefits such as increased pension benefits in the long term.

December: Changes to Ideco's maximum stake amount

There are also changes to private pensions that sit on top of public pensions. This is a rule that manages the combined contributions of defined contribution pensions (DC) and defined benefit pensions (DB), which have tax benefits. Currently, if a company employee or civil servant enrolls in a corporate pension plan, the maximum contribution amount is either 12,000 yen or 20,000 yen, depending on the corporate pension system. From December 2024 onwards, this distinction will disappear and, in principle, the monthly fee will be a flat rate of 20,000 yen. For many people, the change will increase their amount, but for some it will reduce the amount they can contribute to Ideco. Let's keep our own case in mind. (Yuri Yamamoto)

山本由里（やまもと・ゆり）

1993年日本経済新聞社入社。証券部、テレビ東京、日経ヴェリタスなど「お金周り」の担当が長い。2020年からマネー・エディター、23年から編集委員兼マネー・エディター。「1円単位の節約から1兆円単位のマーケットまで」をキャッチフレーズに幅広くカバーする。