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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 : 韓国の日系企業の場合
https://chuo-u.repo.nii.ac.jp/records/16798
https://chuo-u.repo.nii.ac.jp/records/167983e9df953-0fbc-4766-96e4-37225f7e9b98
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
本文を見る (2.6 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2022-11-16 | |||||
| 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 : 韓国の日系企業の場合 | |||||
| タイトル | ||||||
| タイトル | The Verification of the Effect of Reducing the Burden of Social Insurance Premiums by the Conclusion of the Social Security Agreement: The Case of Japanese Companies in Korea | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 韓国の日系企業 | |||||
| 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 | 57677 | |||||
| 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 Korea (signed in 2004 and effective in 2005). Korea’s public pension system currently consists of five systems, but its history is relatively short. The civil servant pension system, which is the first public pension system in Korea, was created in 1960, and the national pension system for employees of private companies (including the self-employed and the unemployed) was created in 1988. The estimation result is as follows. With the conclusion of the Japan-Korea Social Security Agreement, the amount of social insurance premiums that Japanese companies in Korea could reduce in 2016 was approximately 1.46 billion yen. |
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| 書誌情報 |
企業研究 号 40, p. 95-117, 発行日 2022-02-28 |
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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 | |||||
