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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 TypeMulti-year Fund
Section一般
Research Field Public finance/Public economy
Research InstitutionChuo 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.

Report

(5 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • 2014 Research-status Report

Research Products

(2 results)

All 2018

All Journal Article (2 results)

  • [Journal Article] 社会保障協定締結による公的年金保険料負担軽減効果の検証―ドイツの日系企業の場合―2018

    • Author(s)
      御船洋
    • Journal Title

      商学論纂

      Volume: 第59巻 Pages: 539-573

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 日系企業の海外における公的年金保険料の推計―イタリアの日系企業の場合―2018

    • Author(s)
      御船洋
    • Journal Title

      企業研究

      Volume: 第33号

    • Related Report
      2017 Annual Research Report

URL: 

Published: 2014-04-04   Modified: 2019-03-29  

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