{"created":"2023-05-15T13:15:22.579450+00:00","id":467,"links":{},"metadata":{"_buckets":{"deposit":"af0ae0ee-1033-405a-837f-65bc08389087"},"_deposit":{"created_by":3,"id":"467","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"467"},"status":"published"},"_oai":{"id":"oai:jc.u-aizu.repo.nii.ac.jp:00000467","sets":["1:8:32:452:141","2:19:25:475:280","6:493:379:434"]},"author_link":["39"],"control_number":"467","item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"67","bibliographicPageEnd":"75","bibliographicPageStart":"33","bibliographic_titles":[{"bibliographic_title":"会津大学短期大学部研究年報（CD-ROM版）","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin of Junior College Division, the University of Aizu","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"要旨","attribute_value_mlt":[{"subitem_description":"1.ドイツ法定年金の現行の給付抑制策には、(1)年金保険料ネットスライド(2)リースター係数(3)持続性係数(4)67歳年金(5)調整係数(6)グロス賃金調整係数などの制度がある。長期的には年金純債務を他の社会保険と違って問題のないレベルにまで減らす道具立ては揃った。ただし、政治経済学的には給付抑制は遅延する誘因が大きく、遅延は後世代負担を高める。2.ドイツの老後給付は、法定年金(報酬比例型純粋賦課方式。月収400 ユーロ以上の被用者等が強制加入。保険料率19.9%、給付代替率45 年拠出46.6%、平均35.5%(2008 年旧連邦州(西ドイツ)男性。現行賦課方式は1957 年から)を中心に、リースター年金(企業年金を中心とする積立方式。任意加入。保険料率4%以上。所得や子供数に応じて拠出補助や税制優遇が与えられる。2001 年から)、リュルップ年金(自営業者向けの税制優遇つき積立方式年金。2004 年から)、企業年金(税制優遇つき。企業年金法は1974 年制定)と、基礎保障(老齢と稼得減少における基礎保障。税財源の移転支出である社会扶助の給付基準を緩和したもので、月額351 ユーロ。2001 年にリースター年金とともに設置)から成り立つ。法定年金のスリム化を、リースター年金等と基礎保障の両方で補完しようとしている。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"カテゴリ","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_3_identifier_14":{"attribute_name":"URL","attribute_value_mlt":[{"subitem_identifier_type":"URI","subitem_identifier_uri":"http://www.jc.u-aizu.ac.jp/research/activity/2010/r_02.pdf"}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.20645/00000460","subitem_identifier_reg_type":"JaLC"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12591770","subitem_source_identifier_type":"NCID"}]},"item_3_text_22":{"attribute_name":"出版社","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"会津大学短期大学部"}]},"item_3_title_3":{"attribute_name":"タイトルよみ","attribute_value_mlt":[{"subitem_title":"ドイツ ホウテイ ネンキン キュウフ ヨクセイ ノ メカニズム ト ホカンサク","subitem_title_language":"ja-Kana"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"石光, 真","creatorNameLang":"ja"},{"creatorName":"イシミツ, マコト","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"39","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-01-19"}],"displaytype":"detail","filename":"r_02.pdf","filesize":[{"value":"469.8 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"ドイツ法定年金給付抑制のメカニズムと補完策","url":"https://jc.u-aizu.repo.nii.ac.jp/record/467/files/r_02.pdf"},"version_id":"d88cf97a-eea4-4e61-99fd-8395a478f1e3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ドイツ法定年金給付","subitem_subject_language":"ja","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":"ドイツ法定年金給付抑制のメカニズムと補完策","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツ法定年金給付抑制のメカニズムと補完策","subitem_title_language":"ja"}]},"item_type_id":"3","owner":"3","path":["141","280","1391","434"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-13"},"publish_date":"2016-12-13","publish_status":"0","recid":"467","relation_version_is_last":true,"title":["ドイツ法定年金給付抑制のメカニズムと補完策"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-11-06T00:46:42.442213+00:00"}