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賦課額の減額更正と期間制限における社会保険料と租税のあいだ : 介護保険料減額更正請求(控訴)事件を素材に

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Title: 賦課額の減額更正と期間制限における社会保険料と租税のあいだ : 介護保険料減額更正請求(控訴)事件を素材に
Other Titles: The Difference between Social Insurance Premium and Tax : Laches and Statute of Limitation Pertaining to Reducing the Amount Imposed
Authors: 笹木, 康平1 Browse this author
Authors(alt): Sasaki, Kohei1
Keywords: laches
statute of limitation
social insurance premium
nursing care insurance
Issue Date: 31-Mar-2015
Publisher: 北海道大学公共政策大学院
Journal Title: 年報 公共政策学
Journal Title(alt): Annals, Public Policy Studies
Volume: 9
Start Page: 185
End Page: 193
Abstract: This paper focuses on laches and statute of limitation for insurance premium. In recent years, a remarkable judicial decision was made on premium for nursing care insurance. While the judgment has an impact on the structure of the respective social insurance premium, few have paid attention to the changes made. With this in mind, this study examines the background of this change. To this end, I first explore the judgment itself, and then discuss the differences between social insurance premium and tax.
Type: bulletin (article)
Appears in Collections:年報 公共政策学 = Annals, public policy studies > 第9号

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