Permalink : http://hdl.handle.net/2115/59408

KEYWORDS : laches;statute of limitation;social insurance premium;tax;nursing care insurance

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.