TOML
証券口座の種類 - TOML
日本の証券口座には、課税口座として一般口座と特定口座（源泉徴収あり・なし）、非課税口座としてNISA口座（つみたて投資枠・成長投資枠）、年金型投資口座としてiDeCo（個人型確定拠出年金）があります。それぞれ税制面の特徴や対象商品、確定申告の必要性などが異なり、投資家のライフスタイルや資産形成の目的に応じて使い分けることが重要です。金融庁が推奨する「貯蓄から投資へ」の政策の一環として設けられており、個人の資産形成を支援しています。
証券口座
NISA
iDeCo
特定口座
一般口座
資産形成
投資
金融庁
節税
確定申告
[[items]]
code = "01"
slug = "general-account"
name = "一般口座"
description = "損益計算と確定申告を投資家自身が行う伝統的な証券口座です。"
category = "課税口座"
eligibleProducts = "[\"上場株式\",\"投資信託\",\"非上場株式\",\"先物・オプション\",\"FX\"]"
taxFilingRequired = true
withholdingTax = false
annualLimit = ""
lifetimeLimit = ""
maxAge = ""
maxContribution = ""
minAge = ""
minContribution = ""
withdrawalAge = ""
[[items]]
code = "02"
slug = "specific-account-withholding"
name = "特定口座（源泉徴収あり）"
description = "証券会社が税金の計算と納付を自動で行い、確定申告が原則不要な口座です。"
category = "課税口座"
eligibleProducts = "[\"上場株式\",\"投資信託\",\"ETF\",\"REIT\"]"
taxFilingRequired = false
withholdingTax = true
annualLimit = ""
lifetimeLimit = ""
maxAge = ""
maxContribution = ""
minAge = ""
minContribution = ""
withdrawalAge = ""
[[items]]
code = "03"
slug = "specific-account-no-withholding"
name = "特定口座（源泉徴収なし）"
description = "証券会社が損益計算を行い、投資家が確定申告をする口座です。"
category = "課税口座"
eligibleProducts = "[\"上場株式\",\"投資信託\",\"ETF\",\"REIT\"]"
taxFilingRequired = true
withholdingTax = false
annualLimit = ""
lifetimeLimit = ""
maxAge = ""
maxContribution = ""
minAge = ""
minContribution = ""
withdrawalAge = ""
[[items]]
code = "04"
slug = "nisa-tsumitate"
name = "NISA口座（つみたて投資枠）"
description = "積立投資専用の非課税口座で、運用益に税金がかかりません。"
category = "非課税口座"
eligibleProducts = "[\"投資信託（積立型）\",\"ETF（積立対象）\"]"
taxFilingRequired = false
withholdingTax = false
annualLimit = 1200000
lifetimeLimit = 18000000
maxAge = ""
maxContribution = ""
minAge = ""
minContribution = ""
withdrawalAge = ""
[[items]]
code = "05"
slug = "nisa-growth"
name = "NISA口座（成長投資枠）"
description = "個別銘柄など幅広い商品が投資可能な非課税口座です。"
category = "非課税口座"
eligibleProducts = "[\"上場株式\",\"投資信託\",\"ETF\",\"REIT\"]"
taxFilingRequired = false
withholdingTax = false
annualLimit = 2400000
lifetimeLimit = 12000000
maxAge = ""
maxContribution = ""
minAge = ""
minContribution = ""
withdrawalAge = ""
[[items]]
code = "06"
slug = "ideco"
name = "iDeCo（個人型確定拠出年金）"
description = "掛金が所得控除となり、運用益が非課税の年金型投資口座です。"
category = "年金型投資口座"
eligibleProducts = "[\"投資信託\",\"保険商品\",\"預貯金\"]"
taxFilingRequired = false
withholdingTax = false
annualLimit = ""
lifetimeLimit = ""
maxAge = 59
maxContribution = "年間14.4万円〜81.6万円（職業による）"
minAge = 20
minContribution = 5000
withdrawalAge = 60