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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 : インドの日系企業の場合
https://chuo-u.repo.nii.ac.jp/records/16124
https://chuo-u.repo.nii.ac.jp/records/16124965c4c13-51bc-4cb8-830f-7b0c70c37135
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
本文を見る (2.8 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2022-09-06 | |||||||||
| 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 : インドの日系企業の場合 | |||||||||
| タイトル | ||||||||||
| タイトル | The Verification of the Social Insurance Premium Reducing Effect by the Conclusion of the Social Security Agreement: The Case of Japanese Companies in India | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | インドの日系企業 | |||||||||
| 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 | |||||||||
| 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 | 56368 | |||||||||
| 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 premium of Japanese companies has been reduced by the social security agreement between Japan and India (signed in 2012 and effective in 2016). India’s public pension system is compulsory for civil servants and employees of public enterprises. On the other hand, except for some private company employees (employees with monthly income of 15,000 rupees or less who work in companies with 20 or more employees), employees of private companies are basically voluntary members. However, in the case of foreign workers such as employees of Japanese companies dispatched from Japan, all of them are forced to join regardless of their income. In India there are three public pension schemes for employees of private companies (with 20 or more employees): (1) Employees’ Provident Fund (EPF), (2) Employees’ Pension Scheme (EPS), and (3) Employees’ Deposit Linked Insurance (EDLI). The estimation result is as follows. With the conclusion of the Japan-India Social Security Agreement, the amount of social insurance premiums that Japanese companies in India could reduce in 2016 was approximately 9.37 billion yen. |
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| 書誌情報 |
企業研究 号 39, p. 249-272, 発行日 2021-08-31 |
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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 | |||||||||
