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Study on Social security Finance Law

社会保障金融法研究

基本信息

批准号：
09620045
负责人：
IWAMURA Masahiko
金额：
$ 1.22万
依托单位：
The University of Tokyo
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
1997
资助国家：
日本
起止时间：
1997 至 1998
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-09620045/
关键词：
Social Security Law Retirement Pension Social Insurance フランス法

项目摘要

Legal policy on financing social security benefits in Japan has to adapt to the big changes of Japanese society due to aging of Japanese society and public finance difficulties resulted from low economic growth. This project aims at the basic analysis on the legal policy concerning the financing social security benefits.The first part of this project is French law study on the financing social security benefits. In French social security law, the social partners were traditionally allowed a large autonomy about the management of "Caisse." Thus, the intervention of Parliament and Government was limited. However, it is pointed out in this research that the important deficit of Social Security Finance, the introduction of single money in UE and other factors made it necessary the intervention of Parliament for democratic control on financing social security benefits. Another point shown in this research is a change of structure of financing social security benefits in French law. Financing social security benefits has depended largely on the contribution imposed upon the salary, but a kind of tax called "contribution sociale generalisee" imposed upon the revenue was introduced.The second part of this project is comparative analysis between French law and Japanese law regarding to financing social security benefits. Some characteristics of Japanese financing social security benefits re remarked through this comparative analysis, in particular, about public retirement pension scheme.

由于日本社会老龄化和低经济增长导致的公共财政困难，日本社会保障福利融资的法律政策必须适应日本社会的巨大变化。本项目旨在对融资社会保障福利的法律政策进行基本分析。本项目的第一部分是法国融资社会保障福利的法律研究。在法国的社会保障法律中，传统上允许社会合伙人在“Caisse”的管理方面拥有很大的自主权。因此，议会和政府的干预是有限的。然而，本研究指出，社会保障财政的重大赤字、单一货币在UE的引入等因素使得议会有必要对社会保障福利融资进行民主控制。这项研究显示的另一点是法国法律对社会保障福利融资结构的变化。社会保障福利的融资在很大程度上依赖于对工资征收的缴费，但引入了一种被称为“缴费社会总体税”的税收。本项目的第二部分是法国法律和日本法律在融资社会保障福利方面的比较分析。通过比较分析，可以看出日本社会保障福利融资的一些特点，特别是在公共退休养老金计划方面。