HSBC NZのTerm Fund

HSBC NZにTerm Fundという短期（1年以内）のMMFの様なファンドを発見したので、購入可能か質問してみました。予定利回りは定期預金より高いので非居住者が購入出来れば、日本国内で外貨MMFを持つより良いかも？



結果は以下の通り。購入は出来るがNZの税制では28%の税金が源泉徴収されるため、通常の定期預金が有利であると判明。Term Fundは税金が33%または30%支払う必要がある高額所得者向けの商品の様です。



また以下の文章では非居住者の課税は10%としていますが、IR290によれば、日本の居住者に対しては15%とありHSBCからの案内とは異なりますので留意下さい。大概の国は10%なのですが...。この場合は確定申告は不要です。



また別途申請をしてAIL扱いとすると源泉徴収税制は2%へ低減されます。が、この場合は日本国内で確定申告が必要です。正確には他に確定申告が不要で（例えば株式の取引が無い、あっても特定口座源泉徴収ありなので確定申告しない）年収2000万円以下で他に20万円以上の収入が無い、という限られた人のみがこの扱いを受けるべきでしょう。



http://www.ird.govt.nz/calculators/tool-name/tools-n/ir290-worksheet-nrwt-rates-country-codes.html





For non-resident, there is not tax benefits for placing a term funds product. Term funds will be more suitable for resident customers who are paying 30%, or 33% tax rate because customers only need to pay 28% tax under term funds. However, for non-resident customers, you will still need to pay 28% tax on this product.



For non-resident, normal term deposit will be more suitable because you only need to pay 10% tax (under non-resident withholding tax rate) or do not pay any under Approved Issuer Levy. As the bank is not in the position to advise customer on tax issue, please refer to your accountant or tax adviser. However, please find the general information as per our account opening form as below:



* Customers who are not New Zealand tax residents will have Non Resident Withholding Tax (”NRWT”) deducted from interest payments. The rate deducted will be determined by

the country the customer is a tax resident of as determined by New Zealand Tax law. Non resident customers may also elect to have Approved Issuer Levy (AIL) applied at 2% of

interest payments. AIL is not a tax deducted from interest payments but a levy paid by HSBC. If AIL is elected the interest rate received on investment may be reduced by 0.25%.