從日本國民年金制度之受益及負擔面探討第3號被保險者問題

Women and Japan’s Pension Reform -Focusing on Catergory Ⅲ Insured Persons-

王舒薇(Shu-Wei Wang)

指導教授 ： 小山直則

淡江大學/國際研究學院/亞洲研究所碩士在職專班/碩士(2014年)

https://doi.org/10.6846/TKU.2014.00371

摘要

近年，日本因少子高齡化比率之持續上昇及勞動人口減少，包含年金制度之社會保障負擔節節昇高，對社會保障制度產生極大的影響。再者,自營業者的妻子,雙薪家庭的職業婦女,單親家庭的母親及20歲以上的學生均須負擔保險費用,如享有保險費減免時,相對的未來年金給付也會減額支付.而對於第3號保險者並無負擔保險費費用,竟然可以和已繳納保險費者一樣享受基礎年金給付保障,這是不公平的事情。

　日本國內女性就業者比率也逐漸上昇，在今後也可預見的人口減少及少子高齡化持續進展過程中，對於女性勞動力的期待也會相對提高。　再者，在現代社會中，雙薪家庭比率已是高於專業家庭主婦家庭。而且女性參與工作的方式也是多元化，女性對於自我實現的機會也擴大了。提供女性更完善的就業環境及就業支援，在現在的職場中女性的就業勞動力是可期待的，但讓女性更加願意加入職場的同時，現行的稅制是有必要修正的，而且現在也是時間點來做修正。

　最後，對於國民基礎年金所需的財源因改由消費稅來徵收時，將不會有第１號，第２號，第３號等保險身份之區分，進而對於第３號保險者的問題基本上也可以解決之可行性進行探討。

關鍵字

國民年金制度 ； 賦課方式 ； 稅方式 ； 第３號被保險者

並列摘要

In recent years, due to the continuous declining birthrate, increasing longevity rate, and decreasing labor force population in Japan, the burdens of social security (including pension system) have been escalating. As such, the social security system has been affected considerably. The participation of females in the Japan domestic labor market had been increasing gradually. The expectation of female labor force shall be raised amid foreseeable continuous declining birthrate and aging population.
In addition, the ratio of double-income households has exceeded the ratio of single-income households in this modern society. Also, the way females participate in the labor market is diversified; the female’s self-actualization opportunity is increased. It is expected to have more female labor force participating in the job market when the employment environment is improved to support female employment. To encourage the willingness of female employment, however, the current tax system should be reformed. And this is the moment.
Almost all the insured persons need to pay contributions, including dependent spouse of self-employers, professional women in double-income households, single mothers, and students aged above 20 as well. When they are granted full or partial exemption from contribution payments, the future pension benefits will be deducted accordingly. However, it is unfair that the Category III insured persons, who are not obliged to pay contributions, are entitled to enjoy the protection of basic pension benefits.
Finally, as the National Pension system does not categorize the insured persons when the contribution comes from consumption tax, the solution to the Category III insured persons problem mentioned above is also explored.

並列關鍵字

Japan's National Pesion System ； pay-as-you-go system ； tax-based state pension system ； Category Ⅲ Insured Persons

參考文獻

一、日本語参考文献(五十音順)

（一）研究論著(五十音順)

１．麻生良文（2001）『公共経済学』株式会社有斐閣、pp.125-126。

２．上村敏之（2001）「公的年金の縮小と国庫負担の経済厚生分析」『日本経済研究』第 42 号、(2001)p.17。

３．橘木俊詔（2005）『消費税15% による年金改革』東洋経済新報社、p.14。