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ThesocialsystemwelfareinJapanPensionSystemDesignInrecentyears,theJapanesepensionsystemhasundergonevariousreformsinthepublicandoccupationalpensionpillars.

Thecurrentsystemconsistsoftheflat-rateNationalPensionSystemandemployment-relatedpensionsforpublicandprivatesectoremployees;thesetwoelementscombinedformthepublicpensionpillar.Thecurrentold-agedependencyratiostandsat30andwillworsento74in2050.Duringthesameperiod,Japan'spopulationwilldecreasefrom128millionto102million.Thefertilityrateof1.26childrenperwomanliesconsiderablybelowtherateof2.1thatisneededtomaintainthepopulation.Atthesametime,Japan'slifeexpectancyisamongthehighestintheworld.Nevertheless,weexpectcorporatepensionassetstogrowonly1%peryearuntil2015TANationalPensionSystemEmployeePensionInsuranceBGovernmentPensionInvestmentFundOccupationalPensionsEmployeePensionFundsNewCorporatePensionSchemesCTheNationalPensionSystemwasintroducedin1959andismandatoryforallresidentsbetween20and59yearsofage.TheNationalPensionSystemTheNationalPensionSystemMonthlypensionbenefitsafter40yearsofworkinglifeandfromage65onwards,theofficialretirementagefortheNationalPensionSystemShortercontributionperiodsresultinlowerbenefits.Thesystemreceivessubstantialsubsidiesofcurrentlyone-thirdofpaymentsfromtheJapanesegovernment,asharethatwillberaisedto50%by2009.201120122013DATA0112,612,612,6DATA0212,612,612,6DATA0333.633.633.6DATA0412,612,612,6DATA0445,745,745,7DATA0512,612,612,6DATA04201120122013DATA0412,612,612,6EmployeePensionInsuranceThesecondpartofpublicpensionprovisionisearnings-related.ThecontributionratetoEmployeePensionInsuranceis14.64%ofwages,whichisequallysplitbetweenemployersandemployees.Employeesaged60andoverwith25yearsofcontributionsareentitledtobenefitsfromtheEmployeePensionInsurancescheme.

Itisthelargestpensionfundworldwide.In2005,itdirectlymanagedassetsofaroundEUR560billion(JPY88trillion).

TheGovernmentPensionInvestmentFundOccupationalPensions

EmployeePensionFundsandTax-QualifiedPensionPlans.Asthesetwowereconsideredneithersustainablenorsufficientforretirementincomesecurity,definedcontributionanddefinedbenefitplanswereintroducedin2001and2002.EmployeePensionFundsEmployerandemployeecontributionsaretax-deductiblewithoutlimits.Investmentincomeistaxedinprinciple,butonlyunderrareconditions.However,thetaxisfrozenuntil2009.Aportionofbenefitsistaxedasincome;theamountdependsontotalpensionincome.ThechallengesofageinginJapanareconsiderable.Forthisreason,pensionreformsaimtoachievegreatersystemsustainability.TheautomaticbalancingmechanismforpublicpensionswasinspiredbyreformsinSweden,butadjustedtotheJapaneseenvironment.Child

allowancesThe

KodomoTeateLawisalawintroducedinJapanbythe

DemocraticPartyofJapan(DPJ)inApril2010.Itgrants13,000

yen

permonthtoparentswithchildrenuptotheageoffifteen.InJapan,thehospitalmaynotbeprofitable,socialwelfarespendingaccountedfor18.6%ofGDP.

AlmosteverycityinJapanisfundedpublichealthmanagementcenter,thelocalpublichospitalsanduniversityaffiliatedhospitalsbythegovernment,forthelocalpeopletoprovidecomprehensive

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