CFP Japan flashcards
CFP Japan · Build recall with a focused review session.
24 cards. Read the term and the definition here. The deck at the top of this page is optional.
- 所得控除
- A deduction reduces an income base at the relevant calculation stage rather than automatically refunding its full amount.
- 税額控除
- A tax credit is applied to calculated tax under its conditions, distinct from an expense or income deduction.
- 源泉徴収
- Withholding collects tax at payment, but the amount collected and final liability need not be identical in every case.
- 税制の適用時点
- A tax provision must be matched to its commencement, transitional rules, transaction date, and relevant tax year.
- キャッシュフロー表
- A projection reconciles opening resources, expected inflows, outflows, and changes over time using explicit assumptions and scenarios.
- 純資産
- Net worth is assets less liabilities at a date, not the same quantity as annual income or liquid cash.
- 長寿リスク
- Living beyond an assumed planning horizon can extend expenses and test whether retirement resources remain sufficient over time.
- 国民年金・厚生年金
- Japan’s basic and employees’ pension layers must be distinguished and connected to the individual’s actual coverage and contribution history.
- 法定相続分
- Statutory inheritance shares provide a legal allocation framework that must be distinguished from the actual valid distribution arrangements.
- 遺留分
- Reserved interests protect specified relatives under the applicable law and require separate analysis alongside wills and other dispositions.
- 納税猶予
- Tax deferral postpones payment subject to a regime’s conditions and must not be confused with unconditional permanent exemption.
- 議決権
- Voting rights influence corporate control and may differ from management titles or the economic value allocated among family members.
- NISA
- Japan’s eligible investment tax wrapper does not itself guarantee principal, remove product costs, or make every investment suitable.
- 総収益率
- Total return considers both changes in asset value and distributions relative to the starting investment under stated assumptions.
- 信用リスク
- Credit risk concerns an issuer or counterparty failing to meet its obligations, rather than every type of market fluctuation.
- リバランス
- Rebalancing adjusts holdings toward a chosen allocation after drift, subject to costs, taxes, and the investor’s policy.
- 必要保障額
- A protection gap compares the financial consequences of a contingency with available resources and benefits under explicit assumptions.
- 免責金額
- A deductible can leave a specified portion of a covered loss with the insured under the actual contract terms.
- 解約返戻金
- Surrender value is the contract-dependent amount available on termination, which can differ from premiums and affect continuing protection.
- 告知
- Insurance disclosure should accurately answer the insurer’s requested matters rather than conceal information for easier acceptance or lower premiums.
- 建ぺい率・容積率
- Building coverage and floor-area ratios use different area numerators against site area and should not be substituted for each other.
- NOI
- Net operating income subtracts specified operating costs from effective property income, with financing and capital treatment separately defined.
- 還元利回り
- A capitalization rate relates an assumed income stream to value in a stated model, without guaranteeing a sale price.
- 重要事項説明
- Important-matters disclosure supports an informed property contract decision about material rights, restrictions, risks, and transaction conditions.