재원조달방법으로써의 사회보험제도에 관한 고찰 – 사회보험제도 및 재원조달방법에 관한 일본 학계의 논의를 소재로 –

In the recent situation where the low fertility rate and population aging are getting serious, the sustainability of how to finance the social security system is becoming a problem. In particular, Japan established a legal status with consumption tax as a social security objective tax through ‘social security and tax reform’ in 2010’s, in which its purpose was to expand social security and stabilize financing. Moreover, Japan raised the consumption tax rate to 10% in 2018. Nevertheless, social security benefit costs are expected to increase in the future as the low fertility rate and population aging are getting serious in Japan. In the background, discussions on how to finance social security and its sustainability are going on. Furthermore, discussions on how to raise new funds for low fertility policy are also actively taking place. These discussions on how to finance social security and new financing methods for low fertility policy in Japan presents several implications for Korea. This paper aims to examine the rationality and validity of using the social insurance system to finance social security and other related policies (e.g., low fertility policy), focusing on the nature and role of social insurance in raising funds for social security. It analyzes the nature of the social insurance system and the discussion on financing through social insurance. The main contents are discussions by the Japanese social security law academia on the fiscal adjustment device in the medical insurance system and the new financing method for low fertility policy.