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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 : ルクセンブルクの日系企業の場合
https://chuo-u.repo.nii.ac.jp/records/13800
https://chuo-u.repo.nii.ac.jp/records/13800656065f3-3cfb-450c-9da7-10ff4fd2db1a
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
本文を見る (622.0 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2022-02-28 | |||||||||
| 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 : ルクセンブルクの日系企業の場合 | |||||||||
| タイトル | ||||||||||
| タイトル | The Verification of the Social Insurance Premium Reducing Effect by the Conclusion of Japan-Luxembourg Social Security Agreement: The Case of Japanese Companies in Luxembourg | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | ルクセンブルクの日系企業 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 社会保険料の二重負担 | |||||||||
| 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 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 公的医療保険 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 公的労災保険 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 公的雇用保険 | |||||||||
| 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 | 51283 | |||||||||
| 姓名 | MIFUNE, Hiroshi | |||||||||
| 言語 | en | |||||||||
| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | Employees dispatched overseas usually have to join both the home country and the other country's social insurance system, creating the problem of double social security contributions. It is the social security agreement that is concluded between the two countries to avoid this problem. With the social security agreement, companies do not have to join the social security system of the other country, eliminating the double burden of social insurance premiums. This article estimates how much the social security premium of Japanese companies has been reduced by the social security agreement between Japan and Luxembourg (signed in 2014 and effective in 2017). The social security agreement between Japan and Luxembourg exempted Japanese companies from paying 4 social insurance premiums (pension, medical care, work injury and employment). We estimated these social insurance premiums for Japanese companies (30 companies as of 2016) that entered Luxembourg. The estimation results are as follows. Pension insurance premium was approximately 182 million yen. Medical insurance premium was approximately 86 million yen. Work injury insurance premium was approximately 11 million yen. Employment insurance premium was approximately 63 million yen. The total amount of the social insurance premium was estimated to be approximately 341 million yen. |
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| 書誌情報 |
企業研究 号 35, p. 1-20, 発行日 2019-08-31 |
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| 出版者 | ||||||||||
| 出版者 | 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 | |||||||||
