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An actual and theoretical research for the new employee benefit programs

Research Project

Project/Area Number 04630025
Research Category

Grant-in-Aid for General Scientific Research (C)

Allocation TypeSingle-year Grants
Research Field 経済事情及び政策学
Research InstitutionHitotsubashi University

Principal Investigator

FUJITA Goichi  Hitotsubashi University, Faculty of Social Studies, Professor, 社会学部, 教授 (30017636)

Project Period (FY) 1992 – 1993
Project Status Completed (Fiscal Year 1993)
Budget Amount *help
¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 1993: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 1992: ¥700,000 (Direct Cost: ¥700,000)
KeywordsEmployee Benefits / The Employee Stock Ownership Plans / ESOP / The Deferred Retirement Benefit Plans / 401(k)plans / 定年制 / 終身雇用制 / 健康保険 / フリンジ・ベネフィット / 退職金 / 労働市場 / 労働移動 / ファイナンシャル・パーティシペーション
Research Abstract

Over the past two years, I have done research on employee benefits of firms in order to make Japan's current programs better. The research is composed of the two parts as follows :
(1) The actual survey on the employee benefits of about 50 companies in Japan.
A result is that employee benefits are depending on the difference in rather size of firms than location of firms. And it is found that both managements and employees have an intention to adopt the employee stock ownership plans, i.e.ESOP, if the U.S.typed-ESOP could be changed and suited to the Japan's conditions.
(2) A theoretical research for employee benefit plans in the U.S.perspective.
I have examined the U.S.ESOP to introduce their merits into our country. Since companies in Japan are supposed to be allowed to hold their own stocks legally, many companies would adopt the ESOP and/or the deferred retirement benefit plans, i.e.401(k) plans, in the near future.
And I published an article for this project report this February.

Report

(3 results)
  • 1993 Annual Research Report   Final Research Report Summary
  • 1992 Annual Research Report
  • Research Products

    (13 results)

All Other

All Publications (13 results)

  • [Publications] 藤田 伍一: "アメリカの従業員持株制度(ESOP)とタックス・インセンティブ" (社)財形福祉協会『勤労者財形制度の利子非課税問題』. 39-53 (1992)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] 藤田 伍一: "アメリカ社会保障制度の動向-1983年改正の政治過程-" 長寿社会開発センター編『老人保健医療福祉に関する理論研究事業の調査研究報告書』. III. 257-270 (1993)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] 藤田 伍一: "クリントンの医療改革構想" 週刊社会保障. 48巻1773号. 22-25 (1994)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] 藤田 伍一: "米国の医療改革への挑戦" 健康保険. 48巻3号. 28-34 (1994)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] G.FUJITA: "The BSOPs in the U.S.and their Tax Incentives." Examption Problems from Income Tax on Interest in Savings for Employee Asset Formation. 39-53 (1992)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] G.FUJITA: "The Political Aspect of the Amendment of 1983 in the Social Security Act." The Third Report on theoretical Research for the Old People's Health and Welfare, The Center for Development of the Aged Society. 257-270 (1993)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] G.FUJITA: "Pres.Krinton's Plan on Health Care Reform." Weekly Social Security. No.1773. 22-25 (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] G.FUJITA: "The U.S.Challenges to the Health Care Reform." Health Insurance. Vol.48, No.3. 28-34 (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1993 Final Research Report Summary
  • [Publications] 藤田 伍一: "アメリカ社会保障制度の動向-1983年改正の政治改革過程-" 老人保健医療福祉に関する理論研究事業の調査研究報告書III. III. 257-271 (1993)

    • Related Report
      1993 Annual Research Report
  • [Publications] 藤田 伍一: "クリントンの医療改革構想" 週刊社会保障 1月17日号. Vol.48 No.1773. 22-25 (1994)

    • Related Report
      1993 Annual Research Report
  • [Publications] 藤田 伍一: "米国の医療改革への挑戦" 健康保険 3月号. Vol.48 No.3. 28-34 (1994)

    • Related Report
      1993 Annual Research Report
  • [Publications] 藤田 伍一: "アメリカの従業員持株制度(ESOP)とタックス・インセンティブ" 勤労者財形制度の利子非課税問題. 39-53 (1992)

    • Related Report
      1992 Annual Research Report
  • [Publications] 藤田 伍一: "勤労者財形制度の利子非課税問題" (社)財形福祉協会, (1992)

    • Related Report
      1992 Annual Research Report

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Published: 1992-04-01   Modified: 2016-04-21  

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