Abstract
This article tries to comparatively analyze the effects of social policies relating to working and child-rearing from a gender perspective. Trends of relative poverty rates and poverty reduction rates in Japan suggest that income redistribution through tax and social security schemes is not only ineffective in reducing poverty, but is actually deepening poverty for children and households where all adult members work (double-earning couples, and working lone parents and singles), while working conditions have been deteriorating. A negative figure in the poverty reduction rate is found in no other country of the OECD, an observation that is clearly problematic for a nation concerned by its low fertility rate and declining labor force. By examining the contributing side of income tax and social security, it can be seen that Japan has one of the least progressive schemes, the highest rate of net payment to government (income tax and employee's social security contributions less cash transfers) for lone parents in particular. The child benefit implemented by the DPJ government in 2010 and 2011 was effective in reducing rates of payment by households with children. Finally, certain outcomes of ‘Abenomics' are examined and their policy implications discussed.