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年金改革―バランスシート・アプローチ―, A Balance Sheet Approach to Reforming Social Security Pensions in Japan

Author

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  • Takayama, Noriyuki
  • Shiohama, Takayuki

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「みなし掛金建て方式」に切りかえる必要がある．, The balance sheet of the social security pensions in Japan currently suffers from a huge amount of excess liabilities around 600 trillion yen (which are equivalent to 1.2 times as large as the Japanese GDP of the year 2000), as far as the promises entitled by the contributions made in the past are concerned. Any hikes in the contribution rate will induce a serious incentive-compatibility problem, and there will be little room for the Japanese government to increase the contribution rate in the future. This paper proposes to reduce pension benefits by about 13% and to increase transfers from general revenue by introducing a 2% ear-marked consumption-based tax and by strengthening taxes on pension benefits, in order to restore a healthy balance sheet.

Suggested Citation

  • Takayama, Noriyuki & Shiohama, Takayuki, 2004. "年金改革―バランスシート・アプローチ―, A Balance Sheet Approach to Reforming Social Security Pensions in Japan," Economic Review, Hitotsubashi University, vol. 55(1), pages 38-50, January.
    • Handle: RePEc:hit:ecorev:v:55:y:2004:i:1:p:38-50
    DOI: 10.15057/21600
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    Cited by:

    1. Carlos Vidal-Meliá & Manuel Ventura-Marco & Juan Manuel Pérez-Salamero González, 2018. "Social Insurance Accounting for a Notional Defined Contribution Scheme Combining Retirement and Long-Term Care Benefits," Sustainability, MDPI, vol. 10(8), pages 1-36, August.

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