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年金改革 : バランスシート・アプローチ

Author

Listed:
  • 高山, 憲之
  • Takayama, Noriyuki
  • タカヤマ, ノリユキ
  • 塩濱, 敬之
  • Shiohama, Takayuki
  • シオハマ, タカユキ

Abstract

日本の厚生年金は2001年度以降、年々の収支が赤字に転落する一方、バランスシートも過去に支払い約束をした分だけで450兆円（公的年金全体では600兆円弱）の債務超過となっている。他方、将来拠出分については年金保険料をいっさい引き上げなくとも給付を6％弱カットするだけでバランスシートは健全化する。過去分の債務超過を圧縮するために年金保険料を引き上げることは妥当でない。むしろ公的資金（税金）を集中的に投入する一方、現に年金を受給している人も含めて給付を抑制する必要がある。新たな年金財源としては税率2％の年金目的消費税が最有力候補となるだろう。さらに年金制度への信頼をとりもどすためにはスウェーデン流の「みなし掛金建てに切りかえることが求められる。

Suggested Citation

  • 高山, 憲之 & Takayama, Noriyuki & タカヤマ, ノリユキ & 塩濱, 敬之 & Shiohama, Takayuki & シオハマ, タカユキ, 2003. "年金改革 : バランスシート・アプローチ," Discussion Paper 187, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
    • Handle: RePEc:hit:piedp1:187
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