题名

年金自由化？－日本企業年金體系的制度變遷

并列篇名

Pension Liberalisation? Institutional Change of the Japanese Corporate Pension System

作者

葉崇揚(Chung-yang Yeh)

关键词

自由化 ； 雙元化 ； 企業年金 ； 日本 ； 比較資本主義 ； liberalisation ； dualisation ； corporate pension ； Japan ； comparative capitalism

期刊名称

人文及社會科學集刊

卷期/出版年月

30卷3期（2018 / 09 / 01）

页次

349 - 393

内容语文

繁體中文
中文摘要

日本於2001年引進確定給付和確定提撥企業年金法，這是否代表日本企業年金體系呈現自由化的轉變呢？本文以比較資本主義觀點為基礎，指出日本面臨經濟自由化與困境時，行動者受制於日本二重構造體系而採取雙元化策略：一方面，維持一定比例的核心勞動者，讓他們享有DB制企業年金，作為日本企業在全球市場的比較競爭優勢；另一方面，提高非典型勞工的比例，以增加彈性化和降低企業生產成本，則是依賴DC制企業年金和公共福利。因此，日本企業年金體系是逐漸呈現雙元化的趨勢，而非自由化。
英文摘要

Japan introduced the Defined-Benefit Corporate Pension Act and Defined-Contribution Corporate Pension Act in 2001. Did this liberalise Japan's corporate pension system? This article based on the Comparative Capitalism Perspective endeavours to show that Japan adapted the dualist strategy due to its institutional legacies in the face of economic liberalisation and difficulties. On the one hand, a portion of core workers are maintained for comparative institutional advantages in the global market, and DB corporate pensions are provided for core workers. On the other hand, the number of non-regular workers is increasing to increase flexibility and reduce labour cost, and they usually rely on DC Corporate pensions and public welfare. Therefore, the transformation of the Japanese corporate pension system is dualisation rather than liberalisation.
主题分类 人文學 > 人文學綜合
社會科學 > 社會科學綜合
参考文献
  1. 葉崇揚(2016)。行動者的失敗？或是結構的限制？—臺灣勞工退休金改革的再辯證。人文及社會科學集刊，28(4)，541-580。
    連結：
  2. Aoki, M.(1988).Information, Incentives, and Bargaining in the Japanese Economy.Cambridge:Cambridge University Press.
  3. Aoki, M.(ed.),Kim, H.-K.(ed.),Okuno-Fujiwara, M.(ed.)(1996).The Role of Government in East Asian Economic Development: Comparative Institutional Analysis.Oxford:Clarendon Press.
  4. Aoki, M.(ed.),Kim, H.-K.(ed.),Okuno-Fujiwara, M.(ed.)(1997).The Role of Government in East Asian Economic Development: Comparative Institutional Analysis.Oxford:Clarendon Press.
  5. Barr, N.(2001).The Welfare State as Piggy Bank: Information, Risk, Uncertainty, and the Role of the State.Oxford:Oxford University Press.
  6. Beach, D.,Pedersen, R. B.(2013).Process-Tracing Methods: Foundations and Guidelines.Ann Arbor:University of Michigan Press.
  7. Beramendi, P.(ed.),Häusermann, S.(ed.),Kitschelt, H.(ed.),Kriesi, H.(ed.)(2015).The Politics of Advanced Capitalism.Cambridge:Cambridge University Press.
  8. Blatter, J.,Haverland, M.(2012).Designing Case Studies: Explanatory Approaches in Small-N Research.Basingstoke:Palgrave Macmillan.
  9. Bridgen, P.,Meyer, T.(2009).The Politics of Occupational Pension Reform in Britain and the Netherlands: The Power of Market Discipline in Liberal and Corporatist Regimes.West European Politics,32(3),586-610.
  10. Bridgen, P.,Meyer, T.(2014).The Liberalisation of the German Social Model: Public-Private Pension Reform in Germany since 2001.Journal of Social Policy,43(1),37-68.
  11. Busemeyer, M. R.(2009).Asset Specificity, Institutional Complementarities and the Variety of Skill Regimes in Coordinated Market Economies.Socio-Economic Review,7(3),375-406.
  12. Busemeyer, M. R.(2015).Skills and Inequality: Partisan Politics and the Political Economy of Education Reforms in Western Welfare States.Cambridge:Cambridge University Press.
  13. Campbell, J. C.(1992).How Policies Change: The Japanese Government and the Aging Society.Princeton:Princeton University Press.
  14. Conrad, H.(2010).From Seniority to Performance Principle: The Evolution of Pay Practices in Japanese Firms since the 1990s.Social Science Japan Journal,13(1),115-135.
  15. Conrad, H.(2011).Change and Continuity in Japanese Compensation Practices: The Case of Occupational Pensions since the Early 2000s.International Journal of Human Resource Management,22(15),3051-3067.
  16. Conrad, H.(2012).Economic System and Welfare Regime Dynamics in Japan since the Early 2000s-The Case of Occupational Pensions.Journal of Social Policy,41(1),119-140.
  17. Crump, J.(2003).Nikkeiren and Japanese Capitalism.London:RoutledgeCurzon.
  18. Ebbinghaus, B.(2015).The Privatization and Marketization of Pensions in Europe: A Double Transformation Facing the Crisis.European Policy Analysis,1(1),56-73.
  19. Ebbinghaus, B.(2006).Reforming Early Retirement in Europe, Japan and the USA.Oxford:Oxford University Press.
  20. Ebbinghaus, B.(ed.)(2011).The Varieties of Pension Governance: Pension Privatization in Europe.Oxford:Oxford University Press.
  21. Ebbinghaus, B.(ed.),Manow, P.(ed.)(2001).Comparing Welfare Capitalism: Social Policy and Political Economy in Europe, Japan and the USA.London:Routledge.
  22. Emmenegger, P.(2014).The Power to Dismiss: Trade Union and the Regulation of Job Security in Western Europe.Oxford:Oxford University Press.
  23. Estévez-Abe, M.(2008).Welfare and Capitalism in Postwar Japan.Cambridge:Cambridge University Press.
  24. Farnsworth, K.(2004).Welfare through Work: An Audit of Occupational Social Provision at the Turn of the New Century.Social Policy & Administration,38(5),437-455.
  25. Frericks, P.(2013).Strengthening Market Principles in Welfare Institutions: How Hybrid Pension Systems Impact on Social-risk Spreading.Journal of Social Policy,42(4),665-683.
  26. Gao, B.(2001).Japan's Economic Dilemma: The Institutional Origins of Prosperity and Stagnation.Cambridge:Cambridge University Press.
  27. Gerlach, M. L.(1992).Alliance Capitalism: The Social Organization of Japanese Business.Berkeley:University of California Press.
  28. Gilbert, N.(2015).Restructuring the Mixed Economy of Welfare: Three Modes of Privatization.European Policy Analysis,1(1),41-55.
  29. Gilbert, N.(2002).Transformation of the Welfare State: The Silent Surrender of Public Responsibility.Oxford:Oxford University Press.
  30. Gordon, A.(1985).The Evolution of Labor Relations in Japan: Heavy Industry, 1853-1955.Cambridge, MA:Harvard University Press.
  31. Gordon, A.(1998).The Wages of Affluence: Labor and Management in Postwar Japan.Cambridge, MA:Harvard University Press.
  32. Hall, P. A.(ed.),Soskice, D.(ed.)(2001).Varieties of Capitalism: The Institutional Foundations of Comparative Advantage.Oxford:Oxford University Press.
  33. Hall, P. A.,Thelen, K.(2009).Institutional Change in Varieties of Capitalism.Socio-Economic Review,7(1),7-34.
  34. Hennessy, A.(2014).The Europeanization of Workplace Pensions: Economic Interests, Social Protection, and Credible Signaling.Cambridge:Cambridge University Press.
  35. Hinrichs, K.,Kangas, O.(2003).When Is a Change Big Enough to Be a System Shift? Small System-shifting Changes in German and Finnish Pension Policies.Social Policy & Administration,37(6),573-591.
  36. Hyde, M.,Dixon, J.,Drover, G.(2006).The Privatization of Mandatory Retirement Income Protection: International Perspectives.Lewiston, NY:The Edwin Mellen Press.
  37. Isogai, A.(2012).The Transformation of the Japanese Corporate System and the Hierarchical Nexus of Institutions.Diversity and Transformations of Asian Capitalisms,London:
  38. Keizer, A. B.(2010).Changes in Japanese Employment Practices: Beyond the Japanese Model.London:Routledge.
  39. Koike, K.(1996).The Economics of Work in Japan.Tokyo:LTCB International Library Foundation.
  40. Kushida, K. E.(ed.),Shimizu, K.(ed.),Oi, J. C.(ed.)(2013).Syncretism: The Politics of Economic Restructuring and System Reform in Japan.Baltimore:The Walter H. Shorenstein Asia-Pacific Research Center.
  41. Kushida, K. E.,Shimizu, K.(2013).Syncretism: The Politics of Japan's Financial Reforms.Socio-Economic Review,11(2),337-369.
  42. Lechevalier, S.(ed.)(2014).The Great Transformation of Japanese Capitalism.London:Routledge.
  43. Levine, S. B.,Kawada, H.(1980).Human Resources in Japanese Industrial Development.Princeton:Princeton University Press.
  44. Lindvall, J.,Rueda, D.(2014).The Insider-Outsider Dilemma.British Journal of Political Science,44(2),460-475.
  45. Mares, I.(2003).The Politics of Social Risk: Business and Welfare State Development.Cambridge:Cambridge University Press.
  46. Mishra, R.(1999).Globalization and the Welfare State.Cheltenham, UK:Edward Elgar.
  47. Miura, M.(2012).Welfare through Work: Conservative Ideas, Partisan Dynamics, and Social Protection in Japan.Ithaca, NY:Cornell University Press.
  48. Nijhuis, D. O.(2013).Labor Divided in the Postwar European Welfare State: The Netherlands and the United Kingdom.Cambridge:Cambridge University Press.
  49. Nishiguchi, T.(1994).Strategic Industrial Sourcing: The Japanese Advantage.Oxford:Oxford University Press.
  50. Orenstein, M. A.(2013).Pension Privatization: Evolution of a Paradigm.Governance,26(2),259-281.
  51. Orenstein, M. A.(2008).Privatizing Pensions: The Transnational Campaign for Social Security Reform.Princeton:Princeton University Press.
  52. Palier, B.,Thelen, K.(2010).Institutionalizing Dualism: Complementarities and Change in France and Germany.Politics & Society,38(1),119-148.
  53. Park, G.(2011).Spending without Taxation: FILP and the Politics of Public Finance in Japan.Stanford:Stanford University Press.
  54. Pierson, P.(2004).Politics in Time: History, Institutions, and Social Analysis.Princeton:Princeton University Press.
  55. Pierson, P.(ed.)(2001).The New Politics of the Welfare State.Oxford:Oxford University Press.
  56. Rein, M.(ed.),Schmähl, W.(ed.)(2004).Rethinking the Welfare State: The Political Economy of Pension Reform.Cheltenham, UK:Edward Elgar.
  57. Rose, R.(1989).Privatization as a Problem of Satisficing and Dissatisficing.The American Review of Public Administration,19(2),97-118.
  58. Rueda, D.(2007).Social Democracy Inside Out: Partisanship and Labor Market Policy in Advanced Industrialized Democracies.Oxford:Oxford University Press.
  59. Sass, S. A.(1997).The Promise of Private Pensions: The First Hundred Years.Cambridge, MA:Harvard University Press.
  60. Schaede, U.(2008).Choose and Focus: Japanese Business Strategies for the 21st Century.Ithaca, NY:Cornell University Press.
  61. Sheard, P.(1994).Interlocking Shareholdings and Corporate Governance.The Japanese Firm: Sources of Competitive Strength,Oxford:
  62. Song, J.(2014).Inequality in the Workplace: Labor Market Reform in Japan and Korea.Ithaca, NY:Cornell University Press.
  63. Song, J.(2012).Economic Distress, Labor Market Reforms, and Dualism in Japan and Korea.Governance,25(3),415-438.
  64. Streeck, W.(2009).Re-Forming Capitalism: Institutional Change in the German Political Economy.Oxford:Oxford University Press.
  65. Streeck, W.(ed.),Yamamura, K.(ed.)(2001).The Origins of Non- liberal Capitalism: Germany and Japan in Comparison.Ithaca, NY:Cornell University Press.
  66. Streeck, W.(ed.),Yamamura, K.(ed.)(2001).The Origins of Nonliberal Capitalism: Germany and Japan in Comparison.Ithaca, NY:Cornell University Press.
  67. Streeck, W.,Thelen, K.(2005).Introduction: Institutional Change in Advanced Political Economies.Beyond Continuity: Institutional Change in Advanced Political Economies,Oxford:
  68. Swank, D.(2002).Global Capital, Political Institutions, and Policy Change in Developed Welfare States.Cambridge:Cambridge University Press.
  69. Swenson, P. A.(2002).Capitalists against Markets: The Making of Labor Markets and Welfare States in the United States and Sweden.Oxford:Oxford University Press.
  70. The Huffington Post 2014 〈年功序列、日立製作所が廃止へ ソニーやパナソニックも検討〉，2017 年6 月27 日，取自http://www.huffingtonpost.jp/2014/09/26/hitachi-stop-seniority-system_n_5886602.html (The Huffington Post, 2014, “Hitachi Will Terminate the Seniority-Based System, and Sony and Panasonic Are Reviewing It,” Retrieved June 27, 2017, from http://www.huffingtonpost.jp/2014/09/26/hitachi-stop-seniority-system_n_5886602.html)
  71. Thelen, K.(2014).Varieties of Liberalization and the New Politics of Social Solidarity.Cambridge:Cambridge University Press.
  72. Thelen, K.(2004).How Institutions Evolve: The Political Economy of Skills in Germany, Britain, the United States, and Japan.Cambridge:Cambridge University Press.
  73. Tsutsui, W. M.(1998).Manufacturing Ideology: Scientific Managment in Twentieth-Century Japan.Princeton:Princeton University Press.
  74. Vogel, S. K.(2006).Japan Remodeled: How Government and Industry Are Reforming Japanese Capitalism.Ithaca, NY:Cornell University Press.
  75. Yamada, T.,Hirano, Y.(2012).How Has the Japanese Mode of Regulation Changed? Whereabouts of the Companyism.Diversity and Transformations of Asian Capitalisms,London:
  76. Yeh, C.-Y.(2014).School of Social Sciences, University of Southampton.
  77. Zysman, J.(1983).Governments, Markets, and Growth: Financial Systems and the Politics of Industrial Change.Ithaca, NY:Cornell University Press.
  78. 久米郁男(2005)。労働政治：戦後政治のなかの労働組合。東京=Tokyo:中央公論新社=Chuokoron-Shinsha。
  79. 山崎清(1988)。日本の退職金制度。東京=Tokyo:日本??協?=Nihon Rodo Kyokai。
  80. 日本労働組合総連合会(2015)。日本労働組合総連合会 2015 《連合．賃金レポート2015—不平等は経済成長を阻害する》。東京：日本労働組合総連合会。(JTUC, 2015, Rengo-Wage Report 2015: Inequality Is Harmful for Economic Growth. Tokyo: Japanese Trade Union Confederation.)。
  81. 日本経営者団体連盟(1995)。新時代の「日本的経営」：挑戦すべき方向とその具体策。東京=Tokyo:日本??者?体連盟=Japan Federation of Employers' Associations。
  82. 日本経営者団体連盟(1958)。十年の步み。東京=Tokyo:日本??者?体連盟=Japan Federation of Employers' Associations。
  83. 日本経済団体連合会 2000b〈 「 企業年金法（仮称）の概要（素案）」に関する要望〉，2017年5 月26日，取自http://www.keidanren.or.jp/japanese/policy/2000/069.html (Japan Business Federation, 2000b, “The Desire of the Overview of Corporate Pension Act,” Retrieved May 26, 2017, from http://www.keidanren.or.jp/japanese/policy/2000/069.html)
  84. 日本経済団体連合会 1996a 〈 世代を越えて持続可能な社会保障制度を目指して～社会保障制度改革のビジョン～〉，2017 年6 月20 日，取自http://www.keidanren.or.jp/japanese/policy/pol129/index.html (Japan Business Federation, 1996a, “A Sustainable Social Security System between Generations: A Vision for Social Security Reform,” Retrieved June 20, 2017, from http://www.keidanren.or.jp/japanese/policy/pol129/index.html)
  85. 日本経済団体連合会1996b〈 透明で持続可能な年金制度の再構築を求める〉，2017 年 6 月 15 日，取自 http://www.keidanren.or.jp/japanese/policy/pol114/index.html (Japan Business Federation, 1996b, “The Reconstruction of Transparent and Sustainable Pension System,” Retrieved June 15, 2017, from http://www.keidanren.or.jp/japanese/policy/pol114/index.html)
  86. 日本経済団体連合会1998 〈 確定拠出型企業年金制度の導入を求める～多様な設計を認め魅力ある制度に～〉，2017 年5 月26 日，取自 http://www.keidanren.or.jp/japanese/policy/pol195/index.html(Japan Business Federation, 1998, “The Introduction of DC Corporate Pension Plan: Various Institutional Designs Are Attractive,” Retrieved May 26, 2017, from http://www.keidanren.or.jp/japanese/policy/pol195/index.html)
  87. 日本経済団体連合会 2000a 〈 「企業年金法（仮称）の概要（素案）」についての経済界の要望〉， 2017年 5 月26 日，取自http://www.keidanren.or.jp/japanese/policy/2000/068.html (Japan Business Federation, 2000a, “The Employers' Overview of Corporate Pension Act,” Retrieved May 26, 2017, from http://www.keidanren.or.jp/japanese/policy/2000/068.html)
  88. 日本経済団体連合会1997 〈 企業年金制度の抜本改革を求める～自由な人生設計と豊かな老後のために～〉，2017 年5 月26 日，取自http://www.keidanren.or.jp/japanese/policy/pol157/index.html(Japan Business Federation, 1997, “A Drastic Corporate Pension Reform: Flexible Life Course and Prosperous Old-Age,” Retrieved May 26, 2017, from http://www.keidanren.or.jp/japanese/policy/pol157/index.html)
  89. 日經中文網 2014 〈索尼將改革工資制度 排除「年功序列」〉，2017 年7 月24 日，取自http://zh.cn.nikkei.com/career/humanresource/10300-20140724.html (Nikkei, 2014, “Sony Will Reform the Wage System: The Seniority-Based System Will Be Terminated,” Retrieved July 24, 2017, from http://zh.cn.nikkei.com/career/humanresource/10300-20140724.html)
  90. 犬飼久美(2012)。退職金課税の起源と変遷。立命館法学，341，102-156。
  91. 企業年金連合会(2012)。新しい企業年金基礎資料。東京=Tokyo:企業年金連合?=Pension Fund Association。
  92. 企業年金連合会(2016)。企業年金に関する基礎資料。東京=Tokyo:企業年金連合?=Pension Fund Association。
  93. 企業会計審議会 1998 〈退職給付に係る会計基準の設定に関する意見書〉，2017 年5 月15 日，取自http://www.fsa.go.jp/p_mof/singikai/kaikei/tosin/1a913a1.htm (Business Accounting Council, 1998, “Opinions on the Setting of Accounting Standards Related to Retirement Benefits,” Retrieved May 15, 2017, from http://www.fsa.go.jp/p_mof/singikai/kaikei/tosin/1a913a1.htm)
  94. 安周永(2013)。日韓企業主義的雇用政策の分岐：権力資源動員論からみた労働組合の戦略。京都=Kyoto:?????書房=Minerva Shobo。
  95. 西成田豊(2009)。退職金の一四○年。東京=Tokyo:青木書店=Aoki Shoten。
  96. 尾高煌之助(1984)。労働市場分析：二重構造の日本的展。東京=Tokyo:岩波書店=Iwanami Shoten。
  97. 邱祈豪(2009)。國民年金一環的企業年金制度之研究：以日本法制度的歷史發展為中心。臺北=Taipei:致良出版社=Jillion。
  98. 厚生省(1996)。厚生年金基金制度研究会報告書。東京=Tokyo:厚生省=Ministry of Health and Welfare。
  99. 厚生労働省2008 《平成19 年就業形態の多様化に関する総合実態調査結果の概況》。東京：厚生労働省。(MHLW, 2008, A Comprehensive Survey on Diversity of Employment, 2007. Tokyo: Ministry of Health, Labour and Welfare.)
  100. 厚生労働省 2004 《平成15 年就業形態の多様化に関する総合実態調査結果の概況》。東京：厚生労働省。(MHLW, 2004, A Comprehensive Survey on Diversity of Employment, 2003. Tokyo: Ministry of Health, Labour and Welfare.)
  101. 厚生労働省2011 《平成22 年就業形態の多様化に関する総合実態調査の概況》。東京：厚生労働省。(MHLW, 2011, A Comprehensive Survey on Diversity of Employment, 2010. Tokyo: Ministry of Health, Labour and Welfare.)
  102. 厚生労働省 2015 《平成26 年就業形態の多様化に関する総合実態調査の概況》。東京：厚生労働省。(MHLW, 2015, A Comprehensive Survey on Diversity of Employment, 2014. Tokyo: Ministry of Health, Labour and Welfare.)
  103. 野村正實(1998)。雇用不安。東京=Tokyo:岩波書店=Iwanami Shoten。
  104. 森田慎二郎(2004)。「退職積立金及退職手当法」の歴史的意義の再検討—要保障事故としての失業概念の未成熟と日本的特徴の形成。社学研論集，4，125-139。
  105. 新川敏光(2005)。日本型福祉レジームの発展と変容。京都=Kyoto:?????書房=Minerva Shobo。
  106. 内閣統計局（編）1941 《大日本帝国統計年鑑》，第59 回。東京：東京統計協会。(Statistics Bureau (ed.), 1941, Japan Statistical Yearbook, Vol. 59. Tokyo: Tokyo Statistical Society.)
  107. 経済同友会 2000 〈社会保障制度改革への提言（その1）年金制度〉，2017 年5 月16 日，取自http://www.doyukai.or.jp/policyproposals/articles/1999/000104b.html (Japan Association of Corporate Executives, 2000, “The Idea for Social Security Reform: Pension System,” Retrieved May 16, 2017, from http://www.doyukai.or.jp/policyproposals/articles/1999/000104b.html)
  108. 経済同友会 1997 〈安心して生活できる社会を求めて：社会保障改革の基本的考え方〉，2017 年5月16 日， 取自 http://www.doyukai.or.jp/policyproposals/articles/1997/970425.html(Japan Association of Corporate Executives, 1997, “The Demand for a Society of Stable Life: The Consideration of Social Security Reform,” Retrieved May 16, 2017, from http://www.doyukai.or.jp/policyproposals/articles/1997/970425.html)
  109. 総務庁統計局（編）1952 《日本統計年鑑》，第3 回。東京：日本統計協会。(Statistics Bureau (ed.), 1952, Japan Statistical Yearbook, Vol. 3. Tokyo: Japan Statistical Association.)
被引用次数
  1. 申育誠(2023)。我國國民年金制度的現況與挑戰。文官制度季刊，15(2)，21-53。
  2. (2020)。日本年金制度之改革：以企業年金為例。社區發展季刊，172，420-433。
print cancel