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カナダ年金制度数理的調整率 : 2015年12月31日を基準日とするカナダ年金制度の第27次数理報告書により算定 : 数理研究 No.18

Author

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  • 首席アクチュアリー室
  • 本田, 衞子

Abstract

カナダ年金制度では、首席アクチュアリーが数理的調整率（老齢厚生年金の繰上げ減額率及び繰下げ増額率に相当）の定期的な再検証を行う必要がある。首席アクチュアリーが妥当とみなす方法を用いて数理的調整率が算定され、この結果は法定の数理的調整率と一致することが第27次数理報告書にてされた。これにより、法定の数理的調整率法定の妥当性が確認された。この検証時算定方法を説明し、四捨五入前結果示すために本報告書が作成された。

Suggested Citation

  • 首席アクチュアリー室 & 本田, 衞子, 2017. "カナダ年金制度数理的調整率 : 2015年12月31日を基準日とするカナダ年金制度の第27次数理報告書により算定 : 数理研究 No.18," CIS Discussion paper series 663, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
    • Handle: RePEc:hit:cisdps:663
    Note: 本田衞子 訳
    as

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