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社会保障協定締結による社会保険料負担軽減効果の検証―オランダの日系企業の場合―
https://chuo-u.repo.nii.ac.jp/records/11988
https://chuo-u.repo.nii.ac.jp/records/11988a809baae-6f39-4daf-afda-010cf4932f8a
名前 / ファイル | ライセンス | アクション |
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本文を見る (1.2 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2020-02-22 | |||||
タイトル | ||||||
タイトル | 社会保障協定締結による社会保険料負担軽減効果の検証―オランダの日系企業の場合― | |||||
タイトル | ||||||
タイトル | The Verification of the Social Insurance Premium Reducing Effect by the Conclusion of Japan-Netherlands Social Security Agreement: The Case of Japanese Companies in Netherlands | |||||
言語 | en | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | オランダの日系企業 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 社会保障協定 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 公的年金保険料 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 公的医療保険料 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 雇用保険料 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 社会保険料の二重負担 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
御船, 洋
× 御船, 洋 |
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著者別名(英) | ||||||
識別子Scheme | WEKO | |||||
識別子 | 24347 | |||||
姓名 | MIFUNE, Hiroshi | |||||
言語 | en | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | One of the problems that the overseas operating companies face is the burden of social insurance premiums. Especially, the problem of the double load of the social insurance premiums is important. Employees who are dispatched from a company to work overseas must be enrolled in the social insurance system of the other country and bear the social insurance premiums.In other words, dispatched employees must pay social insurance premiums in both their own countries and their counterparts. The social security agreement can solve this problem. When a social security agreement is concluded, dispatched employees are not required to join the social insurance system (particularly the public pension system) of the other country during their stay in the other country, and the double burden of public pension premiums will be avoided. The purpose of this paper is to estimate how much the social insurance premiums could be saved by Japanese companies in Netherlands (as of October 2016, 483 companies) by concluding a social security agreement between Japan and Netherlands. The results of the estimates are as follows. In 2016, Japanese companies in Netherlands had reduced their public pension premiums by about 2.62 billion yen. Japan and Netherlands have also concluded agreements on public health insurance and employment insurance. A similar estimate was made about these premiums, and the amount of public health insurance premiums was reduced by approximately 730 million yen, and the amount of employment insurance premiums was estimated at 260 million yen. |
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書誌情報 |
企業研究 巻 34, p. 1-23, 発行日 2019-02-28 |
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出版者 | ||||||
出版者 | 中央大学企業研究所 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 1347-9938 | |||||
権利 | ||||||
権利情報 | この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。 | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |