年金自由化？——日本企業年金體系的制度變遷

Pension Liberalisation? Institutional Change of the Japanese Corporate Pension System

日本於2001年引進確定給付和確定提撥企業年金法，這是否代表日本企業年金體系呈現自由化的轉變呢？本文以比較資本主義觀點為基礎，指出日本面臨經濟自由化與困境時，行動者受制於日本二重構造體系而採取雙元化策略：一方面，維持一定比例的核心勞動者，讓他們享有DB制企業年金，作為日本企業在全球市場的比較競爭優勢；另一方面，提高非典型勞工的比例，以增加彈性化和降低企業生產成本，則是依賴DC制企業年金和公共福利。因此，日本企業年金體系是逐漸呈現雙元化的趨勢，而非自由化。

Japan introduced the Defined-Benefit Corporate Pension Act and DefinedContribution Corporate Pension Act in 2001. Did this liberalise Japan's corporate pension system? This article based on the Comparative Capitalism Perspective endeavours to show that Japan adapted the dualist strategy due to its institutional legacies in the face of economic liberalisation and difficulties. On the one hand, a portion of core workers are maintained for comparative institutional advantages in the global market, and DB corporate pensions are provided for core workers. On the other hand, the number of non-regular workers is increasing to increase flexibility and reduce labour cost, and they usually rely on DC Corporate pensions and public welfare. Therefore, the transformation of the Japanese corporate pension system is dualisation rather than liberalisation.