日本研究

自2019年日本政府推行“全世代型社会保障”制度改革以来，经过五年的努力，改革取得了一定的成效。这是日本政府完成社会保障与税收一体化改革后推出的新改革举措。从改革过程来看，日本“全世代型社会保障”制度改革可以划分为安倍内阁时期、菅内阁时期、岸田内阁时期等三个时期，各个时期的改革相辅相成，相互叠加。从实践困境来看，人口减少及超老龄化的长期趋势、社会保障支付与缴费失衡直接影响社会保障制度改革进程。从路径选择来看，日本政府采取全年龄、全领域改革，即围绕年金制度、劳动(就业)方式、医疗制度、护理制度、少子化对策、地域共生社会建设等实行了改革。从改革成效来看，其在一定程度上解决了代际不公平问题，缓解了社会保障给付与负担失衡现象。全面深入分析日本“全世代型社会保障”制度改革全貌，对我国应对人口老龄化挑战，完善社会保障制度有着重要的借鉴意义。

Since the Japanese government implemented the "all generation social security" system reform in 2019,after five years of efforts,the reform has achieved certain results.This is a new reform measure launched by the Japanese government after completing the integration reform of social security and taxation.From the perspective of the reform process,the reform of Japan's "all generation social security" system can be divided into three periods:the Abe Cabinet period,the Kan Cabinet period,and the Kishida Cabinet period.The reforms in each period complement each other and overlap with each other.From the perspective of practical difficulties,the long-term trend of population decline and super aging,as well as the imbalance between social security payments and burdens,directly affect the reform process of the social security system.From the perspective of path selection,the Japanese government has implemented reforms across all ages and fields,focusing on the pension system,labor (employment) methods,medical system,nursing system,measures to reduce birth rates,and the construction of a regional symbiotic society.From the perspective of reform effectiveness,it has to some extent solved the problem of intergenerational inequality and alleviated the imbalance between social security payments and burdens.A comprehensive and in-depth analysis of the overall reform of Japan's intergenerational social security system has important reference significance for China to cope with the challenges of population aging and improve the social security system.