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ドイツの企業年金・個人年金 : 2001年の年金改革で導入されたリースター年金の状況

Author

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  • 藤本, 健太郎
  • Fujimoto, Kentaro
  • フジモト, ケンタロウ

Abstract

EU最大の経済力を有するドイツにおいても、わが国と同様に少子高齢化が進んでおり、賦課方式による公的年金の財政は極めて厳しい状況にある。そうした状況のもとで2001年に行われた年金制度改革において、賦課方式の公的年金の給付水準が引き下げられるとともに、積立方式の企業・個人年金（リースター年金）が創設された。本稿では、リースター年金について、その役割や具体的内容を解説する。

Suggested Citation

  • 藤本, 健太郎 & Fujimoto, Kentaro & フジモト, ケンタロウ, 2005. "ドイツの企業年金・個人年金 : 2001年の年金改革で導入されたリースター年金の状況," Discussion Paper 280, Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University.
    • Handle: RePEc:hit:piedp1:280
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