The empirical research on the influence of social security agreement on Japanese overseas companies

Research Project

Project/Area Number	26380375
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Multi-year Fund
Section	一般
Research Field	Public finance/Public economy
Research Institution	Chuo University
Principal Investigator	Mifune Hiroshi 中央大学, 商学部, 教授 (80129965)
Project Period (FY)	2014-04-01 – 2018-03-31
Project Status	Completed (Fiscal Year 2017)
Budget Amount *help	¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000) Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000) Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000) Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords	社会保障協定 / 公的年金保険料の二重負担 / 海外進出企業 / 社会保険料の二重負担の回避 / 年金制度 / 社会保険料の二重負担
Outline of Final Research Achievements	Overseas operating companies must join the public pension system of both the home country and the partner country, resulting in a double burden of pension insurance premiums. In order to avoid this problem, the social security agreement is concluded between the two countries. The main objective of this research is to estimate the burden reduction of social insurance premiums (pension insurance premiums) of Japanese companies in countries that have signed social security agreements with Japan. Ultimately, we plan to analyze all 20 countries that Japan has signed a social security agreement, but first we have estimated for Japanese companies in Germany. In addition, this research is going to make similar estimates for Japanese companies in unconcluded countries of the agreement (or non-effective countries of the agreement), first taking the cases of Japanese companies in Italy.