外貨建MMFの税金と手数料について

投資と税金について考えると、債券と上場株式などとの課税一体化が実施されたら、個人投資家が不利益を被ってしまう可能性もあります。たとえば公社債投資信託であれば、その可能性は高くなります。公社債投資信託への課税においては、分配金ならびに解約益に対しては、20パーセントの源泉徴収扱いとなっています。
今後、もしも税金の制度が改正されて、源泉徴収から申告分離課税扱いになったとしても、課税の方法は株式投資信託の分配金と同様の扱いになる見通しですので、改正されても大勢に影響はありません。
しかし、外貨建MMFの為替差益はそうはいきません。その課税は、分配金は20パーセントの源泉分離課税であり、為替差益を含んでいる売却益は非課税となっています。このように為替差益(売却益)が非課税となっているために、もしも為替差損を被ってしまったとしても、その損失分を、他の所得と一緒に計算することはできないのです。つまり、外貨建MMFにおける課税関係は、債券の場合と同じということです。また、課税関係が同じということであれば、改正によって債券の売却益に20パーセントの税金が課せられても、為替差益を含んだ売却益にも同様の課税があると考えるべきです。もちろん、損失が出た場合には通算が可能になります。
ところで、外貨建MMFでは申し込みや解約の手数料は無料なのですが、スプレッドの発生には注意が必要です。購入する時にも解約する時にも、スプレッドの分も計算しておかなければなりません。

外貨建MMFの税金と手数料について」への23件のフィードバック

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