ご存知でいらっしゃいますか？
個人が個人年金を契約され所定の条件を満たした場合、控除の対象になるのは皆様ご承知の通りですが、
平成２４年１月１日以降、税制改正により控除の限度額が変更になります。
平成２３年１２月３１日以前の契約は、適用限度額 所得税 ５０，０００円 住民税 ３５，０００円となります。
契約日ベースですので、平成２４年以降も毎年上記控除額が適用になります。
平成２４年１月１日以降の契約については、適用限度額 所得税 ４０，０００円 住民税 ２８，０００円となります。
以下、来年の控除適用限度額を簡単に一覧にまとめましたのでご参照ください。
≪平成２３年１２月３１日以前の契約≫
●一般の生命保険料控除適用限度額
所得税 50,000円 住民税 35,000円
●個人年金保険料控除適用限度額
所得税 50,000円 住民税 35,000円
≪平成２４年１月１日以降の契約≫
●一般の生命保険料控除適用限度額
所得税 40,000円 住民税 28,000円
●介護医療保険料控除適用限度額
所得税 40,000円 住民税 28,000円
●個人年金保険料控除適用限度額
所得税 40,000円 住民税 28,000円
（合計保険料控除適用限度額
所得税 120,000円 住民税 70,000円）
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