2017 Volume 9 Issue 1 Pages 5-11
There is a long history of debate in Japan on providing financial resources for the country’s social security program. However, it has proven difficult to establish a national consensus on how this burden might be shared. To deepen understanding about this debate, we examine historical studies on thoughts and institutions related to taxes, social insurance and contribution funds. The results should give rise to useful suggestions towards shaping a national consensus on burden―sharing.