| Budget Amount *help |
¥3,400,000 (Direct Cost: ¥3,400,000)
Fiscal Year 2003: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 2002: ¥1,300,000 (Direct Cost: ¥1,300,000)
Fiscal Year 2001: ¥1,400,000 (Direct Cost: ¥1,400,000)
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| Research Abstract |
This studied the Taxation on Pension in Japan and EU, especially the U.K. In the Aging societies, the taxation on pension is very important problem, because the deficit of public finance is growing at the same time.
Between Japan and the U.K., the fundamental pension system is same. In Japan, the additional companies pension is based on the public pension (this is called as Daikou). In the U.K., the occupational pension fund is also based on the national insurance system (this is called as Contract Out). In addition, until recent time, almost all pension fund is the defined benefit type in Japan and the U.K.
However, the historical background is different between Japan and the U.K. In Japan, the principal pension system is public pension (Kiso nenkin and Kousei nenkin). In Japan, the public pension was made in 1940s. It was the financial origin of the public investment throw Zaisei Touyuushi. In 1960〜70s, additional companies pension was made in Japan. In contrast, the private pension system was begun from 17 or 18 century in the U.K. The private pension system is the one part of wage for a long time.
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