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日系企業の海外における公的年金保険料負担額の推計―イタリアの日系企業の場合―
https://chuo-u.repo.nii.ac.jp/records/9162
https://chuo-u.repo.nii.ac.jp/records/91621567741e-96b6-425c-821f-3dc918c3281b
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
本文を見る (1.1 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
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| 公開日 | 2018-10-18 | |||||||||
| タイトル | ||||||||||
| タイトル | 日系企業の海外における公的年金保険料負担額の推計―イタリアの日系企業の場合― | |||||||||
| タイトル | ||||||||||
| タイトル | An Estimation of Public Pension Premiums Japanese Companies Pay Abroad: The Case of Japanese Companies in Italy | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 公的年金保険料 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | イタリアの日系企業 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 社会保険制度の二重加入 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 社会保障協定 | |||||||||
| 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 | 24347 | |||||||||
| 姓名 | MIFUNE, Hiroshi | |||||||||
| 言語 | en | |||||||||
| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | The overseas operating company must obey the social insurance system of the partner country and pay the social insurance premium. In other words, the dispatched employee must join both Japanese social insurance system and the other country’s social insurance system. The both sides of the employee and the company are to bear the payment of the social premium institutionally, but, in the case of a dispatched employee, the company pays the total amount. In this paper I estimated how much Japanese companies in Italy (as of October 2016, 278 companies) bore the total of Italian public contribution of public pension insurance. As a result, the total amount of the public contribution of public pension insurance that Japanese companies in Italy paid in 2016 was estimated at approximately 2,750 million yen. If the social security agreement between Japan and Italy is concluded, the double entry of the dispatched employee to the social insurance systems is evaded. Then the burden for this amount of money is reduced. In fact, Japan moved for the conclusion in the social security agreement with Italy, and finished the signature (on February 2009), but it does not go into effect now. The early conclusion of the agreement is expected. |
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| 書誌情報 |
企業研究 巻 33, p. 57-77, 発行日 2018-08-31 |
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| 出版者 | ||||||||||
| 出版者 | 中央大学企業研究所 | |||||||||
| 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 | |||||||||
