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エリサ法の成立と展開

Author

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  • 小野, 正昭
  • Ono, Masaaki
  • オノ, マサアキ

Abstract

本稿では、米国の企業年金制度の展開を確認し、これを参照しつつ発展してきた我が国企業年金制度について、歴史的な背景を踏まえて若干の考察を加える。まず、第１節の｢問題意識｣では、企業年金制度のあり方に関する筆者の疑問を提示する。次に第２節の｢エリサ法の議論以前の労働政策・税制と年金ビジネス｣では、米国の企業年金の生い立ちと初期の展開を明らかにする。第３節の｢エリサ法施行以降の展開｣では、エリサ法の施行以降の同法を巡る展開を明らかにする。最後の第４節｢考察｣では、以上を踏まえつつ日本の企業年金について、評価を行なう。

Suggested Citation

  • 小野, 正昭 & Ono, Masaaki & オノ, マサアキ, 2009. "エリサ法の成立と展開," PIE/CIS Discussion Paper 449, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
    • Handle: RePEc:hit:piecis:449
    Note: 退職給付ビッグバン研究会2009年度年次総会
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    File URL: https://hermes-ir.lib.hit-u.ac.jp/hermes/ir/re/17559/pie_dp449.pdf
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    Cited by:

    1. J. E. Macías-Díaz, 2011. "A Bounded Finite-Difference Discretization Of A Two-Dimensional Diffusion Equation With Logistic Nonlinear Reaction," International Journal of Modern Physics C (IJMPC), World Scientific Publishing Co. Pte. Ltd., vol. 22(09), pages 953-966.

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