고용보험의 재원 부담방식― 일본 고용보험법상의 재정 관련 법조항을 중심으로 ―

Social security law essentially requires financial sources. There are various ways of setting up social security law systems from financial point of view. Main sources of these systems are divided into two ways, taxation and insurance. Recently, we became to experience recessions more often, and roles of employment insurance are more important than ever. With this, the financial basis of employment insurance law needs to be considered more clearly, especially whether it is linked with the various purposes of policies that employment insurance law seeks. This article aims at clarifying the financial structure of employment insurance law. For this purpose, Japanese employment insurance law(koyo-hoken-ho) was analyzed. Japanese employment insurance law is also facing changes from the financial point of view, with depressions of economy. The history of Japanese employment insurance shows how they shared the financial basis of employment insurance, which designed diverse models of sharing cost. Also it has flexible clause which makes it possible for the Ministry of Health, Labor and Welfare(MHLW, kousei-roudo-sho) to determine the premium rate. This is for the efficiency of managing the insurance business. In Japan, there are opinions of expanding part of national coffer, which recognize policies of employment as a matter of national level. At the same time some insist that insurance premium should be expanded by the principle of burden on a beneficiary. These opinions are considered as important factors at the time of changes of law. The way Japanese employment insurance system operates with the financial basis could be a meaningful inspiration to Korean system too.