配当金
割引制度配当控除がある
日本企業の場合、法人税をとった残りから配達しているのに、所得税を取るのは二重取りになるため
株式の配当金
税制でcapital gainより不利
https://investor.vanguard.com/investor-resources-education/taxes/buying-dividend
ことは単純ではない？
Studies have historically shown that dividend-paying stocks outperform non-dividend-paying stocks during bear market periods. While an overall downmarket generally drag down stocks across the board, dividend-paying stocks usually suffer significantly less decline in value than non-dividend-paying stocks.
ただしCOVID-19環境では成立していない
https://www.investopedia.com/articles/investing/091015/5-reasons-why-dividends-matter-investors.asp#:~:text=Studies%20have%20historically%20shown%20that,non-dividend-paying%20stocks.