This paper examines pension premiums and a consumption tax as ways to finance basic pensions. The union wage model … premiums and introducing consumption tax for basic pension, the rate of unemployment will decrease. However, the study revealed … that this basic pension reform would decrease benefits to individuals because of the additional charges. …

, it inferred that population aging had some impact on public education expenditure. This paper provides a tentative … education expenditure, considering the progressive aging of society. …

hand both aging and number of children declining had accelerated and on the other hand Japan experienced stagnated economy … after 1990. Among them the public pension system experienced the worst because a variety of problems such as incompleteness … or losses of pension-subscriber records, lowering of reference salaries in the pension for the hired, usurpation of …