Japan: A Guide To Captive Insurance (Japanese)

Last Updated: 7 December 2018
Article by Labuan IBFC Inc.

キャプティブとは何か

キャプティブの設立は単に会社を設立するということでなく、新たな保険会社を設立することである。

キャプティブは保険会社以外の親会社により設立される保険会社もしくは再保険会社である。キャプティブの保 険業務は親会社、グループ会社のリスクを引き受けることで、法的な賠償責任リスクも含んでいる。

世界の大企業上位500社の75%以上がキャプティブを保有しており、世界中に約7000近くのキャプティブが設立 され、収入保険料は1,000億USドルを超える。

アジア太平洋地域では、多くの大規模な多国籍企業がビジネスの効率性を促進する一つの重要な要素としてキャ プティブを認識し始めている。2017年のエーオン・アジアマーケット・レビューによると、アジア太平洋地域でキ ャプティブ保有の意味について今までにないほど理解が進み、その結果キャプティブ採用率の増加が、アジアの 企業がキャプティブをリスクマネジメントおよびリスク削減の為に使おうとしている傾向を示している。

なぜキャプティブを設立するのか

キャプティブ設立のメリットは下記のようなものがあげられる。

  • 保険化できないリスクを担保する
  • 自社の保険プログラムを管理し、保険料支払いの安定化も図る
  • 再保険市場へ直接アクセスすることにより、保険料の支払いを削減できる
  • 納税額のメリットを享受する
  • グループ企業すべての企業が個別に設定している免責金額を一つに統合できる
  • 保険会社、再保険会社への依存度を軽減させる
  • グループ企業を保険市場の市場変動周期から守る

どのようなキャプティブの組成がラブアンIBFCでは可能か

次にあげるキャプティブの組成が可能である。

  • ピュア/シングル・キャプティブ
  • グループ/アソシエーション・キャプティブ
  • マスターレンタ・キャプティブ
  • レンタ・キャプティブ
  • プロテクトセル・キャプティブ(PCC)*
  • マルチオーナー・キャプティブ

ラブアンに設立されたキャプティブは以下の業務が可能である

  • 元受保険会社、もしくは再保険会社が行う業務
  • 財物保険、新種保険、未必利益保険の引き受け。生命保険を引き受ける際には別のキャプティブを設立す る必要がある
  • 再保険市場にアクセスし、卸売価格での再保険取引

なぜラブアンIBFCでキャプティブ組成を検討するのか

  • ラブアンIBFCは実体性を可能にする行政管轄区である
    • 世界的に導入されている経済協力開発機構(OECD)による税源浸食と利益移転(BEPS:Base Erosion and Profit Shifting)に基づく行動計画の実施には、キャプティブを設立する上でキャプティブを含むす べての法人が実体性を明らかにすることが求められており、その実体性を明示することが可能なドミサイ ルである。
    • ラブアンIBFCは下記要素により高いコスト効率で実体性を確保している
      • 世界的に認知されている規制の枠組み
      • 業務を進めやすい法制度
      • 選択肢の豊富なリスクマネジメント事業体
      • 廉価な運営費用
      • マレーシアクアラルンプールに近接しており、機動性が高い
      • アジア主要都市との時間差があまりない
  • マレーシア保険市場へのアクセス
  • 再保険会社からの再保険の受再も可能
  • ラブアン金融監督局の承認が必要だが、第三者のリスクを引き受けることも可能
  • キャプティブに求められる資本規制が他のドミサイルに比べて競争力がある
  • 多数の保険会社、再保険会社の存在により、保険・再保険市場に容易にアクセス可能

どのようにキャプティブを設立させるか

キャプティブ設立の為に何が必要か

  1. 申請者は下記の最低資本金額を、ラブアンIBFCにある銀行口座にどの国の通貨でもいいので保持しておか なくてはならない。

  2. 申請者は
    • ラブアンに十分な保険知識、経験のある業務運営チームにより管理されるオフィスを開設する。あるいは、
    • 資格のあるラブアンのキャプティブマネージャーを任命する
  3. キャプティブの取締役や代表者をラブアン金融監督局の承認前に任命する
  4. ラブアンIBFCの保険業協会であるLabuan International Insurance Associationの会員になることが求めら れる

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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