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Repeal of Deduction for the Elderly and Health-care Insurance Reform:
Verification of "Earnings-related System" of the National Health Insurance Fees (Taxes)

MAKI Masako@September 30, 2012 Bunrikaku, 193p.
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Front Page ofwRepeal of Deduction for the Elderly and Health-care Insurance Reformx




‘MAKI Masako@September 30, 2012 Repeal of Deduction for the Elderly and Health-care Insurance Reform: Verification of "Earnings-related System" of the National Health Insurance Fees (Taxes), Bunrikaku, 193p.@ISBN-10:4892596914@ISBN-13:978-4892596919; 2,000 yen + tax [amazon]^[kinokuniya] ¦

‘Table of Contents

Introductory Chapter
@‚P Background/Purpose/Significance of This Book
@‚Q Organization of This Book
Chapter 1 Significance of Law System of Taxation and Personal Allowances of Income Tax
@Issues in This Chapter
@‚P Outline of Law System of Taxation and Taxation Principles
@‚Q Characteristics of Income Tax and Placement of Personal Allowances
@‚R Transition of Personal Allowances and Significance of the Shoup Report Taxation System
@‚S Outline of Deduction for the Elderly
@‚T Points of the Lowest Taxable Income for Individuals and Personal Allowances
@Summary
Chapter 2 Measures for the Elderly for Reduction of Public Funds and Correction of Direct/Indirect Tax Ratio of Taxation System during 1980s
@Issues in This Chapter
@‚P Change of Social Structure and Measures for the Elderly from 1970s to 1980s
@‚Q From Repeal of Free Medical Care for the Elderly to Establishment of Health-care Program for the Elderly
@‚R Establishment of Medical Care System for Retired Persons and Reduction of the Ratio of Public Funding to National Health Insurance
@‚S Verification of Various Points concerning Establishment of Basic Pension System
@‚T Points concerning Establishment of Deduction for Public Pension, etc. and Equity of Deduction for the Elderly
@‚U Reexamination of Direct/Indirect Tax Ratio and Verification of Consumption Tax
@Summary
Chapter 3 Taxation System Reform and Institutionalization of Health Insurance Reform for the Elderly during 1990s
@Issues in This Chapter
@‚P Background of Social Structure during 1990s
@‚Q Verification of Introduction of Consumption Tax in 1980s and Measures for the Elderly in 1990s
@‚R Fundamental Transformation of Social Security Policy for the Elderly
@‚S Establishment of Deduction for Public Pension, etc. and Points of Deduction for the Elderly
@Summary
Chapter 4 Verification of Deduction for the Elderly under Large Package of Tax Revisions in Fiscal 2004
@Issues in This Chapter
@‚P Outline of Revision of Individual Income Tax and Decision of Repeal of Deduction for the Elderly under Large Package of Tax Revisions
@‚Q Concrete Revision Contents of Repeal of Deduction for the Elderly etc.
@‚R Substantive Verification of Disposable Income Brought by Repeal of Deduction for the Elderly
@‚S Analysis of Changes of Disposable Income and Consistency with Family Receiving Public Assistance
@Summary
Chapter 5 Revision of Health-care Programs for the Elderly and Introduction of the Concept of "Income Equivalent to That of Pre-retirement Working Generation"
@Issues in This Chapter
@‚P Partial Revision of Health Insurance Act etc. in Fiscal 2002 and Appearance of the Concept of "Income Equivalent to That of Pre-retirement Working Generation"
@‚Q Repeal of Deduction for the Elderly and Transitional Measure of Criteria for Determination of "Income Equivalent to That of Pre-retirement Working Generation"
@Summary
Chapter 6 New Health-care System for the Elderly and Its Financial Framework
@Issues in This Chapter
@‚P Repeal of Medical Care System for Retired Persons and Establishment of Financial Adjustment System for the Elderly Aged 65-74
@‚Q Repeal of Health-care System for the Elderly and Establishment of Medical Care System for People Aged 75 and over
@‚R "Income Equivalent to That of Pre-retirement Working Generation" under Medical Care System for People Aged 75 and over and Contradiction of Taxable Income
@‚S Analysis of Framework of Finance of Fluid Medical Care Insurance System for People Aged 75 and over
@Summary
Chapter 7 Repeal of Personal Allowances of Income Tax and Continuity toward Formula of Per Income Levy of the National Health Insurance Fees (Taxes)
@Issues in This Chapter
@‚P Historical Process of Birth of the National Health Insurance of Municipal Governments and Accomplishment of Universal Health-care System
@‚Q Placement of the National Health Insurance under Public Medical-care Insurance and Differences between Insurance Fees and Insurance Taxes
@‚R Formula of Per Income Levy of the National Health Insurance Fees (Taxes) and Its Acceptance Situation
@‚S Roots of Name of "Tadashigaki" (Earnings-related System) under Municipal Inhabitant's Tax
@‚T Repeal of "Tadashigaki" (Earnings-related System) under Municipal Inhabitant's Tax and "Kyu Tadashigaki Hoshiki" (Earnings-related System) "under Taxes for National Health Insurance
@‚U Framework of Finance of the National Health Insurance after Establishment of Medical Care System for People Aged 75 and over and Verification of "Inhabitant tax-related System" and "Kyu Tadashigaki Hoshiki" (Earnings-related System) "
@‚V Issues concerning Insurance Fees (Taxes) of "Kyu Tadashigaki Hoshiki" (Earnings-related System) "
@Summary
Final Chapter






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