イーサ【ISA】
個人貯蓄口座
(Individual Savings Account から転送)
出典: フリー百科事典『ウィキペディア(Wikipedia)』 (2022/11/25 13:47 UTC 版)
個人貯蓄口座(英語: individual savings account, ISA ; アイサ [ˈaɪsə])は英国居住者を対象とした小口投資口座である。 税制優遇があり、税引後所得が口座支払となる。投資利回りの譲渡所得が非課税となる。口座からの引出制限はなく、担保資金は利用できない。年金商品とは異なるが、退職計画に有用である。[1][2]
- ^ "Isas versus Pensions".
- ^ "Should you invest in an Isa, a pension, or both?
- ^ a b "Client money held in Individual Savings Accounts: Feedback to CP14/9 and final rules" (PDF).
- ^ a b “Individual Savings Accounts (ISA) statistics”. 2016年4月1日閲覧。
- ^ "ISAs: Guidance Notes for ISA Managers" (PDF).
- ^ Hyde, Dan (17 Jul 2013).
- ^ "Income Tax: Innovative Finance Individual Savings Account and peer to peer loans".
- ^ "How the Innovative Finance ISA works".
- ^ "The Innovative Finance ISA (IFISA)". www.crowdstacker.com.
- ^ "Statement on peer-to-peer applications for full authorisation".
- ^ "Draft legislation: Innovative Finance Individual Savings Account and peer to peer loans".
- ^ "Treasury to allow bonds and other 'debt securities' for Innovative Finance ISA". altfi news.
- ^ "Draft legislation: Innovative Finance Individual Savings Account and debt based crowdfunding".
- ^ "The maximum amount that can be put into a Junior Isa has also increased to £4,000"
- ^ "HM Treasury confirms higher ISA limits for 2012–13".
- ^ https://www.gov.uk/government/publications/tax-and-tax-credit-rates-and-thresholds-for-2016-17/tax-and-tax-credit-rates-and-thresholds-for-2016-17#tax-free-savings-account
- ^ "ISA manager bulletin 68".
- ^ "Budget 2016".
- 1 個人貯蓄口座とは
- 2 個人貯蓄口座の概要
- 3 送金規程
- Individual Savings Accountのページへのリンク