Study on Social security Finance Law

日本社会老龄化和经济低增长带来的财政困难使日本社会发生了巨大变化，日本社会保障资金筹措的法律的政策必须适应这种变化。本课题旨在对社会保障资金筹措的法律的政策进行基本分析，第一部分是法国社会保障资金筹措的法律研究。在法国的社会保障法中，传统上允许社会合作伙伴对“Caisse”的管理有很大的自主权。“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中的引入等因素使得议会有必要干预社会保障福利的民主控制。这项研究表明的另一点是法国法律中社会保障福利筹资结构的变化。社会保障金的筹措主要依靠对工资的缴纳，但在此基础上又引入了一种税收，称为“一般社会缴纳税”。本课题的第二部分是关于社会保障金筹措的法国法和日本法的比较分析。通过比较分析，揭示了日本社会保障资金筹措的一些特点，特别是公共退休金制度。

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.