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Recent Changes to Retirement Benefits in Japan, and Relevant Public Policy Issues
http://hdl.handle.net/10086/14440
http://hdl.handle.net/10086/14440eb744b4a-41c6-4798-93bf-21672b83d9fb
| 名前 / ファイル | ライセンス | アクション |
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pie_dp135.pdf (345630 bytes)
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| アイテムタイプ | デフォルトアイテムタイプ（フル）その２(1) | |||||||||||
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| 公開日 | 2017-05-20 | |||||||||||
| タイトル | ||||||||||||
| タイトル | Recent Changes to Retirement Benefits in Japan, and Relevant Public Policy Issues | |||||||||||
| 言語 | en | |||||||||||
| 作成者 |
臼杵, 政治
× 臼杵, 政治
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| 寄与者 | ||||||||||||
| 寄与者タイプ | Editor | |||||||||||
| 姓名 | 世代間問題研究プロジェクト（世代間利害調整） = Setting Options for Fair Distribution of Well-being among Different Generations, Project on Intergenerational Equity | |||||||||||
| 言語 | en | |||||||||||
| アクセス権 | ||||||||||||
| アクセス権 | open access | |||||||||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||||
| 内容記述 | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | This paper was developed from a presentation given at the inaugural meeting of Japan Pension Research Council, Tokyo, in February 2002. | |||||||||||
| 言語 | en | |||||||||||
| 内容記述 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | In Japan, employee retirement benefits started as lump-sum severance payments supported by the book reserve internal funds. In the 1970s and 1980s many of them came to rely on outside pension plans for funding. Combined, these dual-type benefit plans function as a substantial source of old-age income for 60-70 percent of all employees working for approximately 90 percent of employers. In addition, they have been important components of Japan's seniority-based labor management and compensation system. They have been used in order to make core employees stay for a long time with a single employer. As long-term employment and seniority-based compensation practices became not very effective, which can clearly be seen with the rising labor distribution rate, retirement benefits constituting compensation plans had to undergo substantial adjustments. Declining returns on pension assets since the 1990s, and increasing benefit obligations on balance sheets under new accounting rules put into effect in 2001 accelerated the revision of benefit plans. The goals of this plan revision are to: (a) reduce benefit obligations, (b) maintain consistency with other compensation plan components which are more based on job content and performance rather than seniority, (c) make employees with short tenure eligible for substantial benefits by alleviating backloading and by preparing individual account under Defined Contribution Plans, and (d) lighten the burden of benefit obligations on the balance sheet of plan sponsors and reduce investment risks. Specifically, such measures as the revision of benefit formula and the introduction of point -based benefits are taken. Further, the numbers of Defined Contribution Plans, Employee Pension Funds returning contract-out portion and Cash Balance Plans, all of which became available under two laws enacted in June 2001, have been increasing. Public policies on retirement benefits must keep pace with these dynamic changes. Especially, protection of benefit rights - vesting, non-forfeiting and funding requirement, is the area which demands serious attention. Another area to be reformed is taxation. The introduction of EET (exempt- exempt-taxable) taxation uniformly applicable throughout various forms of retirement benefits, which is exemplified by Canadian Registered Retirement Saving Plan, should be taken into serious consideration. | |||||||||||
| 出版者 | ||||||||||||
| 出版者 | Institute of Economic Research, Hitotsubashi University | |||||||||||
| 日付 | ||||||||||||
| 日付 | 2003-02 | |||||||||||
| 日付タイプ | Issued | |||||||||||
| 言語 | ||||||||||||
| 言語 | eng | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_18gh | |||||||||||
| 資源タイプ | technical report | |||||||||||
| 出版タイプ | ||||||||||||
| 出版タイプ | VoR | |||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
| 関連情報 | ||||||||||||
| 関連タイプ | isPartOf | |||||||||||
| 関連名称 | Discussion Paper ; No. 135 | |||||||||||
| 関連情報 | ||||||||||||
| 識別子タイプ | URI | |||||||||||
| 関連識別子 | http://www.ier.hit-u.ac.jp/pie/stage1/Japanese/top.html | |||||||||||
| 収録物識別子 | ||||||||||||
| 収録物識別子タイプ | NCID | |||||||||||
| 収録物識別子 | AA11851730 | |||||||||||
| ページ数 | ||||||||||||
| ページ数 | 33 | |||||||||||
| Sponsorship | ||||||||||||
| 値 | 科学研究費補助金（特定領域研究） = Grant-in-Aid for Scientific Research on Priority Areas | |||||||||||
