頁籤選單縮合
題 名 | 日本確定提撥年金法之研究=The Study of the Law of Defined Contribution Pension of Japan |
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作 者 | 邱祈豪; | 書刊名 | 大葉大學通識教育學報 |
卷 期 | 1 2008.05[民97.05] |
頁 次 | 頁207-234 |
分類號 | 548.931 |
關鍵詞 | 確定提撥; 確定提撥年金; 退職金; Defined contribution; Defined contribution pension; Retirement pension; |
語 文 | 中文(Chinese) |
中文摘要 | 摘要 日本產業界長久以來實施的確定給付型態的企業年金制度,自1990 年代 泡沫經濟以後,年資資產無法確保運用收益率,造成積存不足的現象,加重 企業主的負擔,甚至當企業無法承受過重的負擔而倒閉時,勞動者一生勤勞 累積的年資將因而蕩然無存。其次,勞動力流動化已經成為趨勢,確定給付 型態的企業年金制度,並無可攜帶式年金資產的設計,對於轉職勞動者極為 不利。有鑑於此,日本政府遂設計確定提撥年金法以為因應。該法雖有企業 年金間通算制度等優點,但亦蘊含無受託者責任條款、投資教育形式化、手 續費過高等缺點,待立法者日後解決。 |
英文摘要 | Abstract The Japanese industry has been enforced defined benefit pension plan for a long time. But since the depression of economics from 1990s, the pension assets of fund could not reach the goal of efficiency of investment. Hence, the accumulation of fund was often not enough. When enterprisers could not endure too overweight loss and went bankruptcy, the labors could not receive their retirement pension. The mobility of labor has been a trend. The defined benefit pension designed not for protability is not good for the labors to change jobs. To solve these problems the government of Japan made the law of defined contribution pension. Even though the law has the merit of transferability of pension, it has shortcomings waiting for legislators to solve, such as no provision of fiduciary responsibility, no formality of education of investment, and expensive procedure. |
本系統中英文摘要資訊取自各篇刊載內容。