{"created":"2023-05-15T13:53:17.083878+00:00","id":16131,"links":{},"metadata":{"_buckets":{"deposit":"edf80598-f7d1-499f-b1db-e2fcac14570a"},"_deposit":{"created_by":1,"id":"16131","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"16131"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00016131","sets":["442:1008"]},"author_link":["24347"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-02-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"38","bibliographicPageEnd":"174","bibliographicPageStart":"151","bibliographic_titles":[{"bibliographic_title":"企業研究"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　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. \n  This article estimates how much the social insurance premium of Japanese companies has been reduced by the social security agreement between Japan and Canada (signed in 2006 and effective in 2008). \n  Canada’s public pension system (old-age pension) consists of the Old Age Security (OAS) and the Canada Pension Plan (CPP). OAS is funded by taxes and provides a fixed amount of benefits. CPP is funded by social insurance premiums and provides income proportional benefits. Only Quebec has its own Quebec Pension Plan (QPP). QPP is not covered by the JapanCanada Social Security Agreement.\n  The estimation result is as follows. With the conclusion of the Japan-Canada Social Security Agreement, the amount of social insurance premiums that Japanese companies in Canada could reduce in 2016 was approximately 996 million yen.","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"24347","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Hiroshi, MIFUNE","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"企業研究所"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"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。"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-9938","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"御船, 洋"},{"creatorName":"ミフネ, ヒロシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-09-06"}],"displaytype":"detail","filename":"1347-9938-38-07.pdf","filesize":[{"value":"2.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る","url":"https://chuo-u.repo.nii.ac.jp/record/16131/files/1347-9938-38-07.pdf"},"version_id":"47dfabda-8e0b-4457-b8e9-046d130a90b0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"カナダの日系企業","subitem_subject_scheme":"Other"},{"subitem_subject":"社会保険料の二重負担","subitem_subject_scheme":"Other"},{"subitem_subject":"社会保障協定","subitem_subject_scheme":"Other"},{"subitem_subject":"公的年金保険","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"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 : カナダの日系企業の場合","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"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 : カナダの日系企業の場合"},{"subitem_title":"The Verification of the Social Insurance Premium Reducing Effect by the Conclusion of the Social Security Agreement:  \\nThe Case of Japanese Companies in Canada","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["1008"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-09-06"},"publish_date":"2022-09-06","publish_status":"0","recid":"16131","relation_version_is_last":true,"title":["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 : カナダの日系企業の場合"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T15:29:15.980370+00:00"}