税と社会保障改革に関する一考 : 基礎年金制度及び相続税制度の課題を中心に

税と社会保障改革に関する一考察

－基礎年金制度及び相続税制度の課題を中心に－

姫　野　孝　雄

An Examination of the Comprehensive Reform

of Social Security and Taxation Systems: with a Focus on

the Challenges for the Basic Pension System and

the Inheritance Tax System

Takao Himeno

Abstract: The comprehensive reform of social security and taxation systems is in progress. This  study focuses mainly on the basic pension system and the inheritance tax system and discusses  the directions of the reforms concerning a number of challenges. This is a preliminary exploration  concerning the structural reform of the category-3 insured person system, basic pension premiums,  pensionable ages, and progressivity of the inheritance tax system.