日本福利制度

1、The social system welfare in JapanPension System DesignIn recent years, the Japanese pension system has undergone various reforms in the public and occupational pension pillars. The current system consists of the flat-rate National Pension System and employment-related pensions for public and privat

2、e sector employees; these two elements combined form the public pension pillar. The current old-age dependency ratio stands at 30 and will worsen to 74 in 2050. During the same period, Japans population will decrease from 128 million to 102 million. The fertility rate of 1.26 children per woman lies

3、 considerably below the rate of 2.1 that is needed to maintain the population. At the same time, Japans life expectancy is among the highest in the world.Nevertheless, we expect corporate pension assets to grow only 1% per year until 2015ANational Pension SystemEmployee Pension InsuranceBGovernment

4、Pension Investment FundOccupational PensionsEmployee Pension FundsNew Corporate Pension SchemesCThe National Pension System was introduced in 1959 and is mandatory for all residents between 20 and 59 years of age.The National The National Pension SystemPension SystemThe National Pension SystemMonthl

5、y pension benefits after 40 years of working life and from age 65 onwards, the official retirement age for the National Pension SystemShorter contribution periods result in lower benefits. The system receives substantial subsidies of currently one-third of payments from the Japanese government, a sh

6、are that will be raised to 50% by 2009.Employee Pension InsuranceThe second part of public pension provision is earnings-related. The contribution rate to Employee Pension Insurance is 14.64% of wages, which is equally split between employers and employees. Employees aged 60 and over with 25 years o

7、f contributions are entitled to benefits from the Employee Pension Insurance scheme. It is the largest pension fund worldwide. In 2005, it directly managed assets of around EUR 560 billion (JPY 88 trillion). The Government Pension Investment FundOccupational PensionsEmployeePensionFundsandTax-Qualif

8、iedPensionPlans.Asthesetwowereconsideredneithersustainablenorsufficientforretirementincomesecurity,definedcontributionanddefinedbenefitplanswereintroducedin2001and2002.Employee Pension FundsEmployer and employee contributions are tax-deductible without limits. Investment income is taxed in principle

9、, but only under rare conditions. However, the tax is frozen until 2009. A portion of benefits is taxed as income; the amount depends on total pension income.ThechallengesofageinginJapanareconsiderable.Forthisreason,pensionreformsaimtoachievegreatersystemsustainability.Theautomaticbalancingmechanism

10、forpublicpensionswasinspiredbyreformsinSweden,butadjustedtotheJapaneseenvironment.Child allowancesThe Kodomo Teate Law is a law introduced in Japan by the Democratic Party of Japan(DPJ) in April 2010. It grants 13,000 yen per month to parents with children up to the age of fifteen.InJapan,thehospitalmaynotbeprofitable,socialwelfarespendingaccountedfor18.6%ofGDP.AlmosteverycityinJapanisfundedpublichealthmanagementcenter,thelocalpublichospitalsanduniversityaffiliatedhospitalsbythegovernment,forthelocalpeopletoprovidecomprehen