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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 : チェコの日系企業の場合
https://chuo-u.repo.nii.ac.jp/records/13811
https://chuo-u.repo.nii.ac.jp/records/13811784e4d6f-b30b-4e54-9675-b745f4986219
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
本文を見る (2.7 MB)
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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 : チェコの日系企業の場合 | |||||
| タイトル | ||||||
| タイトル | The Verification of the Social Insurance Premium Reducing Effect by the Conclusion of Japan-Czech Republic Social Security Agreement:The Case of Japanese Companies in Czech Republic | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | チェコの日系企業 | |||||
| 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 | 51301 | |||||
| 姓名 | MIFUNE, Hiroshi | |||||
| 言語 | en | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | Employees dispatched abroad must join the social insurance systems in both their home and partner countries, which raises the problem of double burden of social insurance premiums. 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 insurance premiums of Japanese companies has been reduced by the social security agreement between Japan and Czech Republic (signed in 2008 and effective in 2009). (Amendments to the agreement were signed in 2017 and entered into force in 2018.) The social security agreement between Japan and Czech Republic exempted Japanese companies from paying 3 social insurance premiums (pension, medical care, and unemployment). We estimated these social insurance premiums for Japanese companies (242 companies as of 2016) that entered Czech Republic. The estimation result is as follows. By the conclusion of the social security agreement between Japan and Czech Republic, the social insurance premium amount that Japanese companies in Czech Republic could reduce was about 1.78 billion yen. |
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| 書誌情報 |
企業研究 号 37, p. 1-19, 発行日 2020-08-31 |
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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 | |||||
