日本因應高齡化國民年金制度改革對我國之啟示

Lessons for Taiwan from Japan’s Pension System Reform in Response to Population Ageing

受平均壽命延長及出生率降低影響，台灣人口結構呈現快速老化的趨勢。經建會2008年最新人口推計報告顯示，65歲以上人口比率將由今年的10.4%，增至2018年的14.7%，之後快速上升，至2056年達到37.5%。因應人口高齡化政策，尤其老年年金部分，不僅攸關老年經濟安全，也與國家財政及經濟發展息息相關。近年來，OECD國家正進行相關年金改造工程。其中，日本已成為全世界老化程度最高，老化速度最快的國家，為保障其國民老年經濟安全，早於1961年就建置國民年金制度，迄今並經歷多次改革，尤其是因應人口高齡化方面的調整，累積相當多的經驗，例如調高年金費率、降低年金給付水準、延長退休年齡、年金整合及建置年金精算制度等，可作為我國政策借鏡。

With the average life expectancy lengthening and fertility falling, Taiwan has been facing an accelerating trend of population ageing. The latest population projections, calculated by the CEPD in 2008, show that the ratio of the population aged 65 and over is set to increase from 10.4% in 2008 to 14.7% in 2018, and thereafter to rise even faster to 37.5% in 2056. Policy to cope with population ageing, in particular on the pension side, concerns not only the provision of economic security in old age, but is also closely linked with national finances and economic development. In recent years, OECD countries have been carrying out relevant re-engineering of their pension systems. Japan, which has by far the world’s fastest rate of population ageing, and set up a national pension system as early as 1961 to safeguard its citizens economic security in old age, has already carried out reforms of its system a number of times, and has built up considerable experience on this front, especially in adjusting the system to cope with population ageing. That experience, particularly in respect of increasing pension contributions, reducing pension payments, postponing the retirement age, consolidating pensions, and establishing a pension actuary system, can offer valuable lessons for policy makers in Taiwan.