ISSN: 2187 - 5499
IPSS: Statistical Report No.30

The Financial
Statistics ofSocial Security
in Japan
Fiscal Year 2017
(April 2017 - March 2018)

National Institute of Population and Social Security ResearchTOKYO JAPAN 2019

Preface
The "Financial Statistics of Social Security in Japan" is a collection of statistics compiled throughthe annual settlement of social security schemes for fiscal year (FY) 2017. Schemes such aspension, health insurance, long-term care insurance, employment insurance, public assistance,and child support are included. On July 2012, the Financial Statistics of Social Security was
designated by the notice from the Minister of Internal Affairs and Communications as one of theFundamental Statistics based on the Statistics Act in the area of social security.
The Financial Statistics of Social Security describes the volume of social security as a whole aswell as a composition of social security by policy area in Japan. We hope that the statistics
will be used broadly as fundamental resources to monitor social security policies and finance,
and also as a significant index to conduct international comparison of social security
expenditures.
The National Institute of Population and Social Security Research will make its best efforts to meetthe national expectations of the Financial Statistics of Social Security as Fundamental Statistics.
We would like to express our deepest appreciation to the ministries and public organizations
concerned for their cooperation in compiling the Financial Statistics of Social Security.

August 2019
National Institute of Population and Social Security Research
Hisao Endo Director-General

Contents of the Financial Statistics of Social Security in Japan, FY 2017
Financial Statistics of Social Security in Japan
I. Summary of Social Expenditure and Social Benefit, FY 2017
1. Total amount of Social Expenditure and Social Benefit

Table 1 Total amount of Social Expenditure and Social Benefit
Table 2 Social Expenditure and Social Benefit as a percentage of GDP and NITable 3 Social Expenditure and Social Benefit per person and per household
2. Social Expenditure and its international comparison

Table 4 Social Expenditure by policy area
Table 5 Social Expenditure by policy area as a percentage of GDP
Figure 1 Trends of Social Expenditure by policy area in Japan
Figure 2 International comparison of Social Expenditure by policy area as a percentage of GDP,FY2015
Table 6 International comparison of Social Expenditure, FY 2015
Figure 3 International comparison of Social Expenditure by percentage of policy area,
FY 2015
3. Social Benefit and its source of revenue

Table 7 Social Benefit by category
Table 8 Social Benefit by category as a percentage of GDP and NI
Figure 4 Social Benefit by category, FY 1970 - 2017
Table 9 Social Benefit by functional category
Table 10 Social Benefit by functional category as a percentage of GDP and NI
Figure 5 Social Benefit by functional category, FY 1994 - 2017
Table 11 Social Security Revenue by source
Figure 6 Diagram of Social Security Revenue and Social Benefit based on the ILO Standards,
FY 2017
II. Summary Tables
Summary Table 1 Social Expenditure Summary Table, FY2017
Summary Table 2 Social Benefit Balance Table, FY2017
III. Time Series Tables
Table 1 Social Expenditure by policy area, FY 1980 - 2017
Table 2 Social Expenditure by policy area as a percentage of GDP, FY 1980 - 2017
Table 3 Rates of increase in Social Expenditure and GDP from the previous year, FY 1981- 2017
Table 4 Social Expenditure and GDP per person, FY 1980 - 2017
Table 5 International comparison of Social Expenditure by policy area, FY 2012 -2017
Table 6 International comparison of Social Expenditure by percentage of policy area, FY 2012 - 2017
Table 7 International comparison of Social Expenditure by policy area as a percentage of GDP,FY 2012 - 2017
Table 8 Social Benefit by category, FY 1950 - 2017
Table 9 Social Benefit by category as a percentage of GDP, FY 1951 - 2017
Table 10 Social Benefit by category as a percentage of NI, FY 1951 - 2017

Table 11 Annual rates of increase in Social Benefit, GDP, and NI, FY 1951 - 2017
Table 12 Social Benefit, GDP, and NI per person, FY 1951 - 2017
Table 13 Social Benefit by functional category, FY 1994 - 2017
Table 14 Social Security Revenue by source, FY 1951 - 2017
IV. Appendix
1. Description of the main terms used
2. Data description
2-1 Data source used to compile the Fundamental Statistics
2-2 Social security schemes contained in Social Expenditure
2-3 Social security schemes contained in Social Benefit by category
2-4 Social security schemes contained in Social Benefit by functional category
3. Relationship between the Financial Statistics of Social Security and the System of National Accounts
4. Contents of the data on the Homepage

Symbols contained in the tables are shown below:
No figure
Ratio that is less than 0.05
Estimated figure that is less than half the unit used in the Table
Reduced figure (ratio)

0.0
0Financial Statistics of Social Security in Japan
In this statistical report, we adopt two standards that are determined and developed byinternational organizations International Labour Organization (ILO) and Organisation for
Economic Co-operation and Development (OECD) to generate the Financial Statistics of Social
Security. In the following section, we explain the background and determination of each standard.

1. Cost of Social Security based on ILO standards 1
Based on the ILO definition, the Cost of Social Security is one standard that we adopt in this report.
Since 1949, the ILO had conducted 18 international inquiries on social benefits and publishedreports. In these inquiries, data on social security receipts and expenditures were collected
within the framework of ILO Convention No. 102 (1952) concerning Minimum Standards ofSocial Security as well as ILO Recommendations No. 67 and No. 69 (1944). Japan has been
cooperating with ILO inquiries after acceding to the United Nations in 1957, and the relevant
Ministry and institute (initially the former Ministry of Labour, followed by the Ministry of Healthand Welfare, and currently the National Institute of Population and Social Security Research)aggregated data on social security benefits of Japan and reported the results.
In response to the changes in socio-economic circumstances around the world, the ILO
revised the inquiry framework several times. In 1997, when the 19th International Inquiry was
conducted, the methodology and framework were modified to consider a wider range of social
protection and expand the coverage that provides generalized basic assistance to all citizens,
regardless of their contributions to the social security system or employment history. The 19th
Inquiry decided to limit the coverage to institutions that meet the following criteria:(1) The institutions’ objectives must provide benefits according to one of nine functions:(1) Old age, (2) Survivors, (3) Disability, (4) Employment injury; (5) Sickness andhealth, (6) Family/Children, (7) Unemployment, (8) Housing, and (9) Social
assistance/others.
(2) They must have been set up by legislation that attributes specified rights to, or
imposes specified obligations on, a public, semi-public, or autonomous body.
(3) They should be administered by a public, semi-public, or autonomous body thathas been set up by legislation.
(4) They can be a private body that has been commissioned to execute legally defined
obligations.

Since FY 2000, we have been providing statistics on social security receipts and expenditures basedon the 19th International Inquiry. However, as the statistics based on the 18th Inquiry have beenused widely among policymakers and researchers, we will continue providing the data based on
the previous framework as well.
It is very important to grasp the entire picture of receipts and social security expenditures, and1This section is based on ILO(2005) ILO Social Security Inquiry, ILO.

1

continue updating data using the same standard. Moreover, ensuring the international comparabilityof social security expenditures is also required. The ILO published the reports of theinternational inquiries as “The Cost of Social Security” up to the 18th Inquiry. Since then, theILO has been providing a new database called the Social Security Inquiry (SSI). However, the
SSI is constructed by gathering data that international organizations have already published,instead of gathering data based on the ILO standard from the authorities in each country. At thesame time, OECD is developing the Social Expenditure database (SOCX), which is based on theOECD standard, among developed and middle-class countries.
In July 2012, when the Financial Statistics of Social Security was designated as official
Fundamental Statistics conforming to the Statistics Act, we included data based on the OECD
standard in this report to improve the international comparability of social security expenditures.
In the next section, we explain the framework of the OECD standard.

2

2. Social Expenditure based on the OECD standards
OECD began publishing the SOCX in 1996. OECD defines social expenditures as follows:“The provision by public and private institutions of benefits to, and financial
contributions targeted at, households and individuals in order to provide support
during circumstances which adversely affect their welfare, provided that theprovision of the benefits and financial contributions constitutes neither a direct
payment for a particular good or service nor an individual contract or transfer.”(OECD2007).
Every expenditure item is included in Social Expenditure if it satisfies the following two
criteria: first, the benefits must be intended to address one or more social purposes and,second, the system that makes the provision of benefits should either contribute to inter-personal
redistribution or involve compulsory participation. The OECD Social Expenditure groups social
benefits with social purpose into the following nine policy areas:(1)Old age, (2)Survivors, (3)Incapacity-related benefits, (4)Health, (5)Family, (6)Active labour
market programmes, (7)Unemployment, (8)Housing, and (9)Other social policy areas. Social
benefits include cash benefits such as pension, income security during maternity leave, welfare
benefits, and others, as well as benefits in service or kind, such as childcare, care for the elderly,
and care for people with disabilities.
The scope of Social Expenditure based on the OECD standard is broader than the Social Benefit
based on the ILO standard, as the OECD standard includes the amount of expenditure notdirectly spent on individuals, such as expenditure on equipping facilities.
In addition, many developed countries have been updating the SOCX database regularly and providing
benefits according to the nine policy areas. In this way, Social Expenditure based on the OECD
standard is an important indicator for making an international comparison of social security
2

This section is based on OECD(2007) The Social Expenditure database: An Interpretive Guide SOCX
1980-2003, OECD.

2

expenditures.
In the main part of this report, we present the aggregated results of social expenditures in thefollowing two categories: (1) public expenditures and (2) mandatory private expenditures, which
is operated by the private sector but prescribed by law. For international comparative analysis, weused the OECD SOCX Database.
(http://www.oecd.org/els/social/expenditure)
Finally, when the Financial Statistics of Social Security was designated as official Fundamental
Statistics, it was decided to include necessary explanations about the relationship between the
Financial Statistics of Social Security and the System of National Accounts (SNA) based on the
United Nations Standards, as well as concise descriptions of the main terminologies used in the
ILO and OECD standards (refer to the Appendix for more details about the terminologies used inboth standards) to ensure the statistics are useful to a wide range of users.

3

I. Summary of Social Expenditure andSocial Benefit, FY 2017

Section 1 of the summary presents the total amount of the Social Expenditure
based on the OECD standard and Social Benefit based on the ILO standard.
Then, Section 2 presents data on Social Expenditure in a way that allows
international comparison. Social Expenditure includes expenses that are notdirectly transferred to individuals, such as facility maintenance costs, inaddition to benefit payments. Finally, Section 3 presents data on Social
Benefit, which includes benefits directly transferred to individuals and theirsource of revenue.

4

1. Total amount of Social Expenditure and Social Benefit(1) Social Expenditure・ The total amount of Social Expenditure in FY 2017 was 124,183.7 billion yen.
・ Social Expenditure increased by 1.6% in FY 2017 compared with the previous fiscal year. The percentage
share of the Gross Domestic Product (GDP) was 22.69%.
・ The average Social Expenditure per head of the population was 980,100 yen, and the average expenditure perhousehold was 2,424,500 yen.
(2) Social Benefit
・ The total amount of Social Benefit in FY 2017 was 120,244.3 billion yen.
・ Social Benefit increased by 1.6% in FY 2017 compared with the previous fiscal year. The percentage share of
the GDP was 21.97%.
・ The average Social Benefit per head of the population was 949,000 yen, and the average expenditure perhousehold was 2,347,600 yen.
Table 1 Total amount of Social Expenditure and Social Benefit
Compared with the previous fiscal year
Amount of increase Rate of increase

FY2016FY2017

Hundreds ofmillions of yen

Hundreds ofmillions of yen

Hundreds ofmillions of yen%

Social Expenditure

1,222,115

1,241,837

19,722

1.6

Social Benefit

1,184,089

1,202,443

18,353

1.6

Note: Social Expenditure includes expenditure not directly spent on individuals such as expenditure on equipping facilities,
in addition to Social Benefit. Refer to Appendix 2-2 for further information.

Table 2 Social Expenditure and Social Benefit as a percentage of GDP and NI
FY2016

Increase from the previous
fiscal year

FY2017%%% points

Social Expenditure
As a percentage of GDP
As a percentage of NI

22.77
31.24

22.69
30.72

△ 0.08△ 0.52Social Benefit
As a percentage of GDP
As a percentage of NI

22.06
30.27

21.97
29.75

△ 0.09△ 0.52

Source: GDP and national income (NI) are based on the Cabinet Office's "Annual Report on National Accounts for FY 2017."

Table 3 Social Expenditure and Social Benefit per person and per household
FY2016FY2017Compared with the previous fiscal year
Amount of increase Rate of increase

ThousandThousandThousand%Social Expenditure
Per person
Per household

962.8
2,377.3

980.1
2,424.5

17.3
47.2

1.8
2.0

Social Benefit
Per person
Per household

932.8
2,303.4

949.0
2,347.6

16.2
44.3

1.7
1.9

Social Expenditure per household =Average number of members in households × Social Expenditure per capita. The
same method was used to calculate Social Benefit per household.
Source: The number of population is based on the Statistics Bureau, Ministry of Internal Affairs and Communications"Current Population Estimates as of October 1, 2017." The average number of people in households is based on the
Ministry of Health, Labour and Welfare's "Comprehensive Survey of Living Condition 2017."
Note:

5

2. Social Expenditure and its international comparison(1) Social Expenditure by policy areas
Among the nine policy areas of Social Expenditure in FY 2017, Old age was the largest component(45.9%), followed by Health (33.7%), Family (7.0%), Survivors (5.3%), Incapacity-related benefits(4.7%), Other social policy areas (1.6%), Unemployment (0.7%), Active labour market programmes(0.7%), and Housing (0.5%).
Table 4 Social Expenditure by policy area
Social Expenditure

Compared with the previous fiscal year

FY2016FY2017

Hundreds ofmillions of yen

Hundreds ofmillions of yen

Hundreds ofmillions of yen

%

Total

1,222,115(100.0)1,241,837(100.0)19,722

1.6

Old age

560,869(45.9)

569,399(45.9)

8,530

1.5

Survivors

65,791(5.4)

65,616
(5.3)

△ 175

△ 0.3

Incapacity-related benefits

56,980(4.7)

58,923
(4.7)

1,943

3.4

Health411,699(33.7)

418,713(33.7)

7,015

1.7

Family80,718(6.6)

86,601
(7.0)

5,882

7.3

Active labour market
programmes

7,841
(0.6)

8,141
(0.7)

300

3.8

Unemployment

8,649
(0.7)

8,430
(0.7)

△ 219

△ 2.5

Housing

6,093
(0.5)

6,131
(0.5)

38

0.6

Other social policy areas

23,475(1.9)

19,881(1.6)△ 3,593△ 15.3

Amount of increase

Notes:
1. Figures in parentheses represent the ratio to the total expenditure.
2. Refer to Appendix 2-2 for explanations of each category within the social policy areas.

6

Rate of increaseTable 5 Social Expenditure by policy area as a percentage of GDP
Social Expenditure

FY2016Total
Old age
Survivors
Incapacity-related benefits
HealthFamilyActive labour market programmes
Unemployment
Housing
Other social policy areas

Increase from theprevious fiscal year

FY2017%%% point

22.77
10.45
1.23
1.06
7.67
1.50
0.15
0.16
0.11
0.44

22.69
10.40
1.20
1.08
7.65
1.58
0.15
0.15
0.11
0.36

△ 0.08△ 0.05△ 0.030.01△ 0.020.08
0.00△ 0.01△ 0.00△ 0.07

Figure 1 Trends of Social Expenditure by policy area in Japan
Trillion yen
140

120

100

80

60

40

20

0

1980

1985

1990

1995

2000

2005

2010

Fiscal YearOld age

HealthSurvivors

FamilyIncapacity-related benefits

Other social policy areas

Unemployment

Active labour market programmes

Housing

Source:Time Series Table 1 Social Expenditure by policy area.

7

2017

(2) International comparison of Social Expenditure

Figure 2 and Table 6 show the ratios of Social Expenditure to GDP among six developed countries in FY 2015. These
indicate that Social Expenditure in Japan is much the same with the UK, but smaller than the France, Germany, Sweden,and USA.
Figure 2 International comparison of Social Expenditure by policy area as a percentage of GDP, FY2015
35%

0.81%
0.82%

30%

1.62%
1.00%
0.29%

0.95%
0.79%

25%
0.36%

1.58%

0.11%

0.35%

0.15%
0.15%

1.43%

0.12%
0.17%
0.15%

0.26%

0.90%

1.26%
2.28%

0.63%

3.54%

0.27%

0.64%

8.79%

0.19%

20%

2.93%

0.33%

0.20%
0.10%

0.10%
1.53%

0.55%

0.44%

3.46%
8.88%
6.28%

7.69%

7.65%

13.97%

15%

1.80%
1.71%

7.69%
1.08%

1.04%

1.20%

1.25%

3.42%

4.54%

10%
0.32%
1.94%
0.05%
10.40%

5%

1.83%

1.50%
0.66%

10.45%

12.67%
9.08%

7.24%

8.26%

6.38%

0%

Japan
(FY2017)

Japan

UK

USA

SwedenGermany

FranceOld age

Survivors

Incapacity-related benefits

HealthFamilyActive labour market programmes

Unemployment

Housing

Other social policy areas

Table 6 International comparison of Social Expenditure, FY 2015
Japan
(FY2017)

Japan

UK

USA

SwedenGermany

FranceSocial Expenditure
As a percentage of GDP

22.69%

22.66%

22.47%

24.50%

26.74%

27.04%

32.16%

Reference : As a percentage of NI

30.72%

30.96%

30.67%

30.61%

41.49%

36.20%

45.10%

Note:

In the U.S., with the adoption of the Patient Protection and Affordable Care Act in 2014, it became mandatory for all citizens tohave health insurance, resulting in a change in the classification of private health insurance expenditure, from Voluntary Private
Expenditure to Mandatory Private Expenditure, on the Social Expenditure database. Therefore, Social Expenditure as apercentage of GDP was changed from 19.12%, as reported in the Financial Statistics of Social Security in Japan FY 2016, to
24.50%.
Source: Social Expenditure for OECD countries except Japan is based on the OECD Social Expenditure database. (Downloaded on 24th
May 2019)
GDP and NI data on Japan are based on the Cabinet Office's "Annual Report on National Accounts for FY 2017", while the dataon other countries are based on the OECD Annual National Accounts Database. (Downloaded on 24th May 2019)
Calculated by IPSS.

8

Figure 3 International comparison of Social Expenditure by percentage of policy area, FY 2015
0.5

0.7

Japan

46.1

5.5

33.9

4.6

6.3
0.8

0.2

UK

1.5

0.8

32.2

8.6

34.2

0.5
6.8

15.4
1.2

0.8

USA

26.0

2.7

6.1

57.0

2.6
0.4
1.2

1.2

Sweden

33.9

17.0

3.2

23.5

13.2

1.1
1.7

4.7

9
3.5
2.0

2.3

Germany

30.5

6.8

12.6

32.8

8.4

3.3
1.1
2.5

France

39.4

0%

10%

20%

5.3

30%

40%

5.6

27.3

50%

60%

9.1

70%

80%

3.1

90%

Old age

Survivors

Incapacity-related benefits

HealthFamilyActive labour market programmes

Unemployment

Housing

Other policy areas

5.0

2.6

100%

3. Social Benefit and its source of revenue(1) Social Benefit by category
Among the three categories of Social Benefit in FY 2017, expenditure (and its share in the total amount) in
Medical care was 39,419.5 billion yen (32.8%), in Pensions was 54,834.9 billion yen (45.6%), and in
Welfare and others was 25,989.8 billion yen (21.6%).
Table 7 Social Benefit by category
Social Benefit

Compared with the previous fiscal year

FY2016FY2017

Hundreds ofmillions of yen

Hundreds ofmillions of yen

Hundreds ofmillions of yen

%

Total

1,184,089(100.0)1,202,443(100.0)18,353

1.6

Medical care

388,128(32.8)

394,195(32.8)

6,068

1.6

Pensions

543,800(45.9)

548,349(45.6)

4,550

0.8

Welfare and others

252,162(21.3)
97,063(8.2)

259,898(21.6)
101,016
(8.4)

7,736

3.1

3,953

4.1

Long-term care(retabulated)

Amount of increase

Rate of increase

Notes:
1. Figures in parentheses represent the ratio to the total benefit.
2. For the definition of each category, see the notes of Summary Table 2 and Appendix1.

Table 8 Social Benefit by category as a percentage of GDP and NI
Social Benefit

Increase compared withthe previous fiscal year

FY2017FY2016%%% point

Total

22.06
(30.27)

21.97(29.75)△ 0.09(△ 0.52)

Medical care

7.23
(9.92)

7.20(9.75)△ 0.03(△ 0.17)Pensions

10.13(13.90)10.02(13.57)△ 0.11(△ 0.33)

Welfare and others

4.70(6.45)
1.81(2.48)

4.75(6.43)
1.85(2.50)

0.05(△ 0.02)
0.04(0.02)

Long-term care(retabulated)

Note: Figures in parentheses represent the ratio to NI.
Source: GDP and NI are based on the Cabinet Office's "Annual Report on National Accounts for FY 2017".
10

Figure 4 Social Benefit by category, FY 1970-2017
Trillion yen
60

Pensions
54.8 trillion yen(45.6%)

55
50

Medical care
39.4 trillion yen(32.8%)

45
40
35

Welfare and others
26.0 trillion yen(21.6%)

30
25
20
15
10
5
0
1970

1980

1990

2000

Fiscal year
Source: Time Series Table 8 Social Benefit by category.

11

2010

2017

(2) Social Benefit by functional category
Among the nine functional categories of Social Benefit in FY 2017, Old age was the largest component
representing 47.0% of the total amount, and Sickness and health was the second largest representing
31.4% of the total. These two functional categories account for 78.4% of the total. The expenditure inthese two categories was followed by Family benefits at 6.9%, Survivors at 5.4%, Invalidity benefits at
3.8%, Social assistance and others at 3.1%, Unemployment at 1.2%, Employment injury at 0.8%, andHousing at 0.5%.
Table 9 Social Benefit by functional category
Social Benefit

Compared with the previous fiscal year

FY2016FY2017

Hundreds ofmillions of yen

Hundreds ofmillions of yen

Hundreds ofmillions of yen

%

Total

1,184,089(100.0)1,202,443(100.0)18,353

1.6

Old age

556,837(47.0)

565,211(47.0)

8,373

1.5

Survivors

65,700(5.5)

65,513
(5.4)

△ 188

△ 0.3

Invalidity benefits

44,106(3.7)

45,622
(3.8)

1,516

3.4

Employment injury

9,074
(0.8)

9,076
(0.8)

2

0.0

Sickness and health371,248(31.4)

377,436(31.4)

6,188

1.7

Family benefits

76,283(6.4)

82,626
(6.9)

6,343

8.3

Unemployment

14,167(1.2)

13,999
(1.2)

△ 168

△ 1.2

Housing

6,037
(0.5)

6,082
(0.5)

45

0.7

Social assistanceand others

40,637(3.4)

36,878(3.1)△ 3,758△ 9.2

Notes:
1. Figures in parentheses represent the ratio to the total benefit.
2. For the definition of each category, see Appendix 2-4.

12

Amount of increase

Rate of increaseTable 10 Social Benefit by functional category as a percentage of GDP and NI
Social Benefit

FY2016Total
Old age
Survivors
Invalidity benefits
Employment injury
Sickness and healthFamily benefits
Unemployment
Housing
Social assistanceand others

Increase compared withthe previous fiscal year

FY2017%%% point

22.06(30.27)
10.37(14.23)1.22(1.68)
0.82(1.13)
0.17(0.23)
6.92(9.49)
1.42(1.95)
0.26(0.36)
0.11(0.15)
0.76(1.04)

21.97(29.75)10.33(13.98)1.20(1.62)
0.83(1.13)
0.17(0.22)
6.89(9.34)
1.51(2.04)
0.26(0.35)
0.11(0.15)
0.67(0.91)△ 0.09(△ 0.52)△ 0.05(△ 0.25)△ 0.03(△ 0.06)
0.01(0.00)△ 0.00(△ 0.01)△ 0.02(△ 0.15)0.09(0.09)△ 0.01(△ 0.02)△ 0.00(△ 0.00)△ 0.08(△ 0.13)

Note: Figures in parentheses represent the ratio to NI.
Source: GDP and NI are based on the Cabinet Office's "Annual Report on National Accountsfor for FY 2017".

Figure 5 Social Benefit by functional category, FY 1994-2017
Trillion yen
140

Housing
120

Employment injury
100

Unemployment

80

Social assistanceand others
Invalidity benefits

60

Survivors
Family benefits

40

Sickness and health20

Old age
0
1994

2000

2005
Fiscal year

2010

Source:Time Series Table 13 Social Benefit by functional category.

13

2017

(3) Social Security Revenue
Social Security Revenue in FY 2017 amounted to 141,569.3 billion yen, which was a 3.7% increase from theprevious fiscal year. Among different sources of Social Security Revenue, Social Insurance accounts for
50.0%, Taxes for 35.3%, and Other receipts for 14.7% of the total.

Table 11 Social Security Revenue by source
Social Security Revenue

Compared with the previous fiscal year

FY2016FY2017

Hundreds ofmillions of yen

Hundreds ofmillions of yen

Hundreds ofmillions of yen%

1,365,252(100.0)1,415,693(100.0)50,441

3.7

688,926(50.5)

707,979(50.0)

19,053

2.8

Contribution frominsured persons

364,949(26.7)

373,647(26.4)

8,698

2.4

Contribution from
employers323,977(23.7)

334,332(23.6)

10,355

3.2

493,504(36.1)

499,269(35.3)

5,765

1.2

State contribution

332,309(24.3)

333,167(23.5)

858

0.3

Other public
contribution

161,195(11.8)

166,102(11.7)

4,907

3.0

182,822(13.4)

208,445(14.7)

25,623

14.0

Income from capital

103,224(7.6)

141,145(10.0)

37,921

36.7

Others

79,597(5.8)

67,300(4.8)△ 12,297△ 15.4

Total

Social Insurance

Taxes

Other receipts

Amount of increase

Rate of increase

Notes:
1. Figures in parentheses represent the ratio to the total revenue.
2. Tax is the sum of state contribution and other public contribution. Other public contribution refers to (1) those borne by
local governments under compulsory expenses of national social security schemes and (2) those independently borne by
local governments associated with compulsory expenses of national social security schemes. However, (3) regarding
expenses of social security programs, which local governments run independently and are not governed by national social
security schemes, expenditure on a part of early childhood education and care, such as non-authorized nurseries, andmedical expenditure of local governments under their own policies are included.
3. Income from capital is volatile in each fiscal year as it depends on the management performance of the public pension fundand other factors. The Others category includes receipt from the reserve funds.

14

Figure 6 Diagram of Social Security Revenue and Social Benefit based on the ILO Standards, FY 2017
【 Receipts 】
SourceSocial Insurance

By Category
70.8[50.0]

Contribution frominsured persons

37.4

Contribution from
employees

33.4

Medical care

Taxes

By Function
39.4

54.8
(45.6)

49.9[35.3]

15

State contribution

33.3

Other public contribution

16.6

Welfare and others

OthersOthersFrom the reserve funds

14.1[10.0]
6.7[4.8]
4.8
1.9

56.5
(47.0)

Survivors

6.6(5.4)

Invalidity benefits
Employment injury

4.6(3.8)
0.9(0.8)

Sickness and health37.7(31.4)

Family benefits

8.3(6.9)

Social Benefits
120.2

26.0
(21.6)

Income from capital

Old age(32.8)

Pensions

Social Security
Revenue
141.6(Unit：Trillion yen, %)【 Expenditure 】

Other including long-term care
10.1

Unemployment
Housing

1.4(1.2)
0.6(0.5)
Social assistance & others 3.7(3.1)

Administrative cost

1.7

Administrative cost

1.7

Others

2.1

Others2.1

Balance17.6

Balance

17.6

Notes:
1. Social Security Revenue in FY 2017 amounted to 141.6 trillion yen (excluding transfer from other systems). The figures in square brackets represent the ratio to the total
Social Security Revenue.
2. Social Security expenditure in FY 2017 amounted to 120.2 trillion yen. The figures in parentheses represent the ratio to the total Social Benefit.
3. Others in the receipt include receipts from the reserve funds, etc. Others in the expenditure include maintenance expenses for the facilities, etc.
4. Balance refers to the difference between Social Security Revenue (141.6 trillion yen) and the sum of Social Benefit, administrative costs, operating losses, and others(124.0 trillion yen), and it does not include any transfer to and from other systems; in particular, Balance represents transfers to the reserve fund and balance carriedforward to the following fiscal year.

II. Summary Tables

16Summary Table 1 Social Expenditure Summary Table, FY2017(Unit: Millions of yen)Social Expenditure

Total
124,183,693
Old age
56,939,931
Cash benefits
46,517,374
Normal retirement pension
45,920,174
Early retirement pension－
Other cash benefits
597,200
Benefits in kind
10,422,557
Nursing care and home-help services
10,231,287
Other benefits in kind
191,270
Survivors
6,561,646
Cash benefits
6,495,145
Survivor's pension
6,420,354
Other cash benefits
74,791
Benefits in kind
66,501
Funeral expenses
66,400
Other benefits in kind100
Incapacity-related benefits
5,892,300
Cash benefits
3,380,979
Disability pension
2,074,999
Pension (employment injury)
416,555
Temporary absence from work benefits (employment injury)
97,315
Temporary absence from work benefits (accident and sickness)
386,817
Other cash benefits
405,292
Benefits in kind
2,511,321
Nursing care and home-help services
2,133,020
Rehabilitation services
23,764
Other benefits in kind354,538
Health41,871,326
Cash benefits－
Benefits in kind
41,871,326
Family8,660,052
Cash benefits
3,562,730
Family allowance
2,825,095
Maternity and parental leave
714,889
Other cash benefits
22,746
Benefits in kind
5,097,322
Early childhood education and care
3,752,834
Home help / Accommodation
666,416
Other benefits in kind
678,072
Active labour market programmes
814,129
Public employment services and administration
368,834
Training
64,090
Employment incentives
333,208
Sheltered and Supported employment and rehabilitation
35,204
Direct job creation
12,793
Start-up incentives
0
Unemployment
843,023
Cash benefits
843,023
Unemployment benefits and retirement allowance
843,023
Early retirement for labour market reasons－
Housing613,141
Cash benefits－
Housing allowance－
Other cash benefits－
Benefits in kind
613,141
Housing assistance
613,141
Other benefits in kind－
Other social policy areas
1,988,144
Cash benefits
1,522,975
Income maintenance1,463,772
Other cash benefits
59,202
Benefits in kind
465,170
Social support
85,632Other benefits in kind379,538
Notes:Summary Table 1 is calculated based on the OECD Social Expenditure Standards.

17

Summary Table 2 Social Benefit Balance Table, FY2017 (No. 1)
Receipts
Contributions
Insuredpersons
Social Insurance:
1. Health Insurance(A) Association-Kenpo(B) Society-managed
2. National Health Insurance
Medical Care Service Program for Retired
Employees (retabulated)
3. Medical Care System for the Elderly in the
Latter Stage of Life
4. Health and Medical Services for the Aged
5. Long-term Care Insurance
6. Employees' Pension Insurance
7. Employees' Pension Funds
8. Coal Mining Pension Fund
9. National Pension
10. National Pension Fund
11. Farmers' Pension Fund
12. Seamen's Insurance
13. Agricultural, Forestry and Fishery Organization,
Employees' Mutual Aid Association
14. Mutual Aid Association of Private School
Personnel
15. Employment Insurance
16. Workmen's Accident Compensation Insurance
Family Allowance:
17. Child Allowance (Jido Teate)
Public Employees:
18. National and Related Public Service Mutual
Aid Association
19. Existing Associations, etc.
20. Local Government Employees' Mutual Aid
Association
21. Yahata Mutual Aid Association, etc.
22. Government Employees' Accident Compensation
23. Local Government Employees' Accident
Compensation
24. Public Corporation Staffs' Accident Compensation
25. National Public Employees' Pensions
26. Local Public Employees' Pensions
Public Health Service:
27. Public HealthPublic Assistance and Social Welfare:
28. Public Assistance
29. Social Welfare
Employment Measures
30. Employment Measures
War Victims:
31. Aid for War Victims
Schemes other than the above
Local government expenditure exclusively financed by
local revenue (retabulated)
Total

Employers

Special taxes
allocated tosocial security

Stateparticipation

4,869,387
4,140,389
3,306,806

4,796,038
4,867,312－－－－

1,251,710
77,5573,653,720

42,996－－－

1,191,680－－

5,049,229－
2,242,941
15,472,083
44,789－1,396,426
101,118－
16,763－－
15,472,083
117,957
1－－－
20,369

－
－
－
－
－
－
－
－
－

－
2,409,304
9,540,734－－
1,986,418
2,745
120,005
3,030－

27,989－824

381,565

375,760－

123,367

529,340－

1,058,334
869,244－－

24,424
153－

602,597－

1,206,046

977,221

1,193,622－

293,623－

129,323－333

2,675,367

3,259,793

－

6,326

－
－

－
11,860

－
－

2,815
－

0

30,077

－

－

－
－
－

4,803
8,483
10,021

－
－
－

－
33
－

－

－

－

590,784

－
－

－
－

－
－

2,806,320
3,537,455－－－

24,176－
18,833－
577,503－－341,185
264,360

－

－

－

－

37,364,706

33,433,170－

33,316,676

18

(Unit: Millions of yen)

Receipts
Participation ofother publicauthorities

Income from
capitalOther receipts

Subtotal

Transfer fromother schemes

Total
receipts－－
1,860,235－
38,500－18,221
601,686
565,950

10,935,356
9,725,444
9,386,712

0
291
3,944,619－－－

42,996

184,027

227,024

2,753,617－

589,834

9,584,360

6,175,585

15,759,944

3.

－
3,022,832
－
－
－
－
－
－
－

－
360
10,020,126
1,022,236
693
590,757
273,824－0－
305,184
1,832,721
1,942
796
1,034,380
8
57,7542,000－
7,980,621
52,337,745
1,186,925
1,490
5,007,982
377,695
177,759
42,16289
2,723,340
5,191,530
32,227－
20,030,340
－
－
5,521

89
10,703,961
57,529,275
1,219,152
1,490
25,038,322
377,695
177,759
47,683

4.
5.
6.
7.
8.
9.
10.
11.
12.

－

2,708

281

31,801－31,801

13.

7,200

139,667

1,219

1,028,779

286,052

1,314,831

14.

－
－

728
128,608

661,268
217,3432,274,095
1,215,349－－

2,274,095
1,215,349

15.
16.

812,879－

138,7172,760,238－

2,760,238

17.

－

226,139

53,7732,744,378

1,120,402

3,864,781

18.

－

32,105810

162,571－

162,57119.

731,174

1,636,342

561,772

8,870,773

3,508,676

12,379,449

20.

－
－

－
－

－
－

2,815
11,860－－2,815
11,860

21.
22.

－

1,142

7,259

38,478－38,478

23.

－
－
－

－
－
－

－
－
－

4,803
8,517
10,021

－
－
－

4,803
8,517
10,021

24.
25.
26.

155,900－－

746,684－

746,68427.

934,789
3,037,156

－
－

－
－

3,741,109
6,574,611－－

3,741,109
6,574,611

28.
29.

66

－

－

24,241－

24,24130.

－
3,294,345－
575－
77,083

341,185
4,232,699－－

341,185
4,232,699

31.

3,185,044－－

3,185,044－

3,185,044

16,610,194

14,114,511

6,730,003

141,569,260

43,018,673

184,587,933

19

10,935,356 1.(A)9,725,735 1.(B)13,331,331 2.

Summary Table 2 Continued (No. 2)
Expenditures
Benefits
Sickness - maternity

Social Insurance:
1. Health Insurance(A) Association-Kenpo(B) Society-managed
2. National Health Insurance
Medical Care Service Program for Retired
Employees (retabulated)
3. Medical Care System for the Elderly in the
Latter Stage of Life
4. Health and Medical Services for the Aged
5. Long-term Care Insurance
6. Employees' Pension Insurance
7. Employees' Pension Funds
8. Coal Mining Pension Fund
9. National Pension
10. National Pension Fund
11. Farmers' Pension Fund
12. Seamen's Insurance
13. Agricultural, Forestry and Fishery Organization,
Employees' Mutual Aid Association
14. Mutual Aid Association of Private School
Personnel
15. Employment Insurance
16. Workmen's Accident Compensation Insurance
Family Allowance:
17. Child Allowance (Jido Teate)
Public Employees:
18. National and Related Public Service Mutual
Aid Association
19. Existing Associations, etc.
20. Local Government Employees' Mutual Aid
Association
21. Yahata Mutual Aid Association, etc.
22. Government Employees' Accident Compensation
23. Local Government Employees' Accident
Compensation
24. Public Corporation Staffs' Accident Compensation
25. National Public Employees' Pensions
26. Local Public Employees' Pensions
Public Health Service:
27. Public HealthPublic Assistance and Social Welfare:
28. Public Assistance
29. Social Welfare
Employment Measures
30. Employment Measures
War Victims:
31. Aid for War Victims
Schemes other than the above
Local government expenditure exclusively financed by
local revenue (retabulated)
Total

Employment injuries
Other than
Medical care
medical care

Medical care

Cash benefits

5,620,031
4,056,725
9,548,667

263,245
231,124
12,766

－
－
－

－
－
－

141,118－－－

14,799,472

－

－

－

－
－
－
－
－
－
－
－
18,760

－
－
－
－
－
－
－
－
1,903

－
－
－
－
－
－
－
－
1,698

－
－
－
－
－
－
－
－
－

－

－

－

－

133,431

7,873

－

－

－
－

477,376－－
252,336－
22,674－－－－

255,168

11,764

－

－

－

－

－

－

746,580

101,171

－

－

13
－

545
－

－
2,148

－
35

－

－

8,638

395

－
－
－

－
－
－

117
－
－

－
－
－

465,01177,543－－

1,815,787
538,535

408
－

－
－

－
－

－

－

－

－

73
1,156,354

－
5,843

－
－

－
－

1,126,971－－－

39,154,606

1,191,560

264,937

23,10520

(Unit: Millions of yen)

Expenditure
Benefits
Employment injuries
Cash benefits
Cash benefits otherthan pensions

Pensions

Unemployment andemployment
measuresPensions

Family allowances

－
－
－

－
－
－

－
－
－

－
－
－

－ 1.(A)－ 1.(B)
－ 2.

－

－

－

－

－

－

－

－

－

－

3.

－
－
－
－
－
－
－
－
3,990

－
－
－
－
－
－
－
－
413

－
－
23,516,279
1,052,220
687
22,962,715
197,536
94,287
－

－
－
－
－
－
－
－
－
－

－
－
－
－
－
－
－
－
－

4.
5.
6.
7.
8.
9.
10.
11.
12.

－

－

8,304

－

－

13.

－

－

307,868

－

－

14.

－
382,712－
198,470－－

1,296,901
8,740

－
－

15.
16.

－

－

－

－

2,136,317

17.

3,447

－

1,487,215

－

－

18.

1,892

－

66,543

－

－

19.

4

－

4,391,837

－

－

20.

－
7,570

－
2,106

618
－

－
－

－
－

21.
22.

16,117

4,037

－

－

－

23.

3,366
－
－

1,245
－
－

－
8,483
10,021

－
－
－

－
－
－

24.
25.
26.

－

－

1,896

－

－

27.

－
－

－
－

－
－

－
－

－
655,052

28.
29.

－

－

－

4,336

－

30.

－
－

－
－

272,769
36,567－
83,674

－
－

31.

－

－

－

－

－

419,098

206,271

54,415,843

1,393,651

2,791,369

21

Summary Table 2 Continued (No. 3)
Expenditure
Benefits
Long-term care
Benefits in
Cash benefitskindSocial Insurance:
1. Health Insurance(A) Association-Kenpo(B) Society-managed
2. National Health Insurance
Medical Care Service Program for Retired
Employees (retabulated)
3. Medical Care System for the Elderly in the
Latter Stage of Life
4. Health and Medical Services for the Aged
5. Long-term Care Insurance
6. Employees' Pension Insurance
7. Employees' Pension Funds
8. Coal Mining Pension Fund
9. National Pension
10. National Pension Fund
11. Farmers' Pension Fund
12. Seamen's Insurance
13. Agricultural, Forestry and Fishery Organization,
Employees' Mutual Aid Association
14. Mutual Aid Association of Private School
Personnel
15. Employment Insurance
16. Workmen's Accident Compensation Insurance
Family Allowance:
17. Child Allowance (Jido Teate)
Public Employees:
18. National and Related Public Service Mutual
Aid Association
19. Existing Associations, etc.
20. Local Government Employees' Mutual Aid
Association
21. Yahata Mutual Aid Association, etc.
22. Government Employees' Accident Compensation
23. Local Government Employees' Accident
Compensation
24. Public Corporation Staffs' Accident Compensation
25. National Public Employees' Pensions
26. Local Public Employees' Pensions
Public Health Service:
27. Public HealthPublic Assistance and Social Welfare:
28. Public Assistance
29. Social Welfare
Employment Measures
30. Employment Measures
War Victims:
31. Aid for War Victims
Schemes other than the above
Local government expenditure exclusively financed by
local revenue (retabulated)
Total

OthersOther than
Cash benefits
medical care

－
－
－

－
－
－

－
－
－

1,924
1,672
8,267

－

－

－

－

－

－

－

41,108－9,897,307
－
－
－
－
－
－
－

－
－
－
－
－
－
－
－
－

－
－
－
－
－
－
－
－
－

－
－
27,44327,222
2
3,356
13,673
182
173

－

－

－

11,308

－

－

－

545

－
－

4,991
－

2,643
－

－
－

－

－

438,699

－

－

98

－

885

－

－

－

2

－

898

－

2,439

－
－

－
－

－
－

－
－

－

－

－

－

－
－
－

－
－
－

－
－
－

－
－
－

2,523

4

20,38377,80590,864－－－－
4,838,207

1,793,744
329,451

－

－

－

－

－
104,876－－186
2,009,130

64,718567,084

101,727－

1,840,813－

10,095,570

5,990

7,309,248

2,973,003

22

(Unit: Millions of yen)

Expenditure
Benefits
Administrative costs

Operating loss incapital market

5,885,200
4,289,521
9,569,700

109,496
138,153
254,946－－－

13,595244,023
305,588

141,118－－－

141,118

14,840,581

74,859－398,938

15,314,378

3.

－
9,897,307
23,543,722
1,079,442
689
22,966,071
211,208
94,46926,93689
247,909
199,920
34,05962
149,500
6,703
1,737
2,681

－
－
－
－
－
－
－
－
－

－
133,028
22,6632,006
051,746
10,72881,797108

89
10,278,244
23,766,306
1,115,506
750
23,167,316
228,640
178,00229,725

4.
5.
6.
7.
8.
9.
10.
11.
12.

19,612

1,967

－

45

21,624

13.

449,717

6,461

－

94

456,272

14.

1,781,911
864,932

95,836
50,688－－77,35559,838

1,955,102
975,45815.
16.

2,575,016

1,996

－

30,2292,607,241

17.

1,758,576

11,526－

1,836

1,771,938

18.

68,437

1,117

－

1

69,55519.

5,242,928

34,009－365,253

5,642,191

20.

1,176
11,860

133
－

－
－

1,506
－

2,815
11,86021.
22.

29,187

2,136

－

52

31,375

23.

4,728
8,483
10,021

－
33
－

－
－
－

75
－
－

4,803
8,517
10,021

24.
25.
26.

645,165

8,728－

92,791

746,68427.

3,700,804
6,361,245

40,30534,513－－－
178,853

3,741,109
6,574,611

28.
29.

4,336

152

－

19,75324,24130.

337,745
3,963,528

3,440
163,139－－－－

341,185
4,126,667

31.

3,069,511

115,534－－

3,185,044

120,244,252

1,676,294－

2,091,903

124,012,449

Total

23

OthersSubtotal

6,008,291 1.(A)4,671,697 1.(B)10,130,234 2.

Summary Table 2 Continued (No. 4)(Unit: Millions of yen)

ExpenditureTransfer to otherschemes
Social Insurance:
1. Health Insurance(A) Association-Kenpo(B) Society-managed
2. National Health Insurance
Medical Care Service Program for Retired
Employees (retabulated)
3. Medical Care System for the Elderly in the
Latter Stage of Life
4. Health and Medical Services for the Aged
5. Long-term Care Insurance
6. Employees' Pension Insurance
7. Employees' Pension Funds
8. Coal Mining Pension Fund
9. National Pension
10. National Pension Fund
11. Farmers' Pension Fund
12. Seamen's Insurance
13. Agricultural, Forestry and Fishery Organization,
Employees' Mutual Aid Association
14. Mutual Aid Association of Private School
Personnel
15. Employment Insurance
16. Workmen's Accident Compensation Insurance
Family Allowance:
17. Child Allowance (Jido Teate)
Public Employees:
18. National and Related Public Service Mutual
Aid Association
19. Existing Associations, etc.
20. Local Government Employees' Mutual Aid
Association
21. Yahata Mutual Aid Association, etc.
22. Government Employees' Accident Compensation
23. Local Government Employees' Accident
Compensation
24. Public Corporation Staffs' Accident Compensation
25. National Public Employees' Pensions
26. Local Public Employees' Pensions
Public Health Service:
27. Public HealthPublic Assistance and Social Welfare:
28. Public Assistance
29. Social Welfare
Employment Measures
30. Employment Measures
War Victims:
31. Aid for War Victims
Schemes other than the above
Local government expenditure exclusively financed by
local revenue (retabulated)
Total

24

Total
expenditures

Difference between
receipts andexpenditures(Balance ofPayments)

4,477,129
4,348,340
2,590,673

10,485,419
9,020,036
12,720,907

449,937 1.(A)705,699 1.(B)610,424 2.

－

141,118

85,906－15,314,378

445,566

3.

－－
22,732,539
1,488－
717,793－－
13,33889
10,278,244
46,498,845
1,116,994
750
23,885,109
228,640
178,00243,063－425,717
11,030,430
102,158739
1,153,213
149,055
△ 243
4,620

4.
5.
6.
7.
8.
9.
10.
11.
12.

－

21,624

10,177

13.

703,583

1,159,856

154,975

14.

－
13,545

1,955,102
989,003

318,993
226,346

15.
16.

－

2,607,241

152,99717.

2,066,162

3,838,100

26,681

18.

96,754

166,309△ 3,73819.

5,450,233

11,092,424

1,287,025

20.

－
－

2,815
11,860

－
－

21.
22.

－

31,375

7,102

23.

－
－
－

4,803
8,517
10,021

－
－
－

24.
25.
26.

－

746,684

－

27.

－
－

3,741,109
6,574,611

－
－

28.
29.

－

24,241

－

30.

－
－

341,185
4,126,667－
106,03331.

－

3,185,044△0

43,211,578

167,224,027

17,363,906

Notes:1. Summary Table 2 is calculated in accordance with the standard of the ILO's 18th International Inquiry
on the Cost of Social Security . The estimates were made through the annual settlement of eachscheme’s accounts for FY 2017.
2. Among the sources of revenue of the Medical Care System for the Elderly in the Latter Stage of Life,the support coverage of this system is recorded as "Transfer to other systems" of the health insurance,
and its receipt is included as a part of the "Transfer from other schemes" of the Medial Care System
for the Elderly in the Latter Stage of Life.
3. The Health and Medical Services for the Aged system is already abolished and currently in charge ofliquidation only.
4. Category I insured persons' contributions to Long-term Care Insurance is included in theContributions of Long-term Care Insurance. However, Category II insured persons' contributions areincluded in the Contributions of the health insurance, which will then be recorded in the form oftransfer to the Long-term Care Insurance ("Transfer to other schemes" and the Long-term Care
Insurance's "Transfer from other schemes" within health insurance). The contributions of Category II
insured persons are presented by insured persons and by employers in Table 16 of Appendix 4.
5. The revenue from the capital of the Employees' Pension Insurance and National Pension is estimatedwith reference to the Ministry of Health, Labour and Welfare "Annual report on investment ofpension reserve fundsfor Fiscal Year 2017."
6. The amount of Employees' Pension Funds includes a portion paid by the employees' pension fund inlieu of the state.
7. National Pension includes the welfare pension and universal basic pensions.
8. Category II insured person ’ s contributions to the National Pension are collected along with theircontributions to the Employees' Pension Insurance, of which the portion for the Basic Pension isrecorded in the form of transfer from the Employees' Pension Insurance to the National Pension("Transfer to other schemes" of the Employees' Pension Insurance and "Transfer from other schemes"of the National Pension).
9. The Agricultural, Forestry and Fishery Organization, Employees' Mutual Aid Association wasamalgamated into Employees' Pension Insurance on April 1, 2002; however, the third tier of theoriginal pension scheme remained in the former organization.
10. Pension payment retirement benefits established upon consolidation of mutual aid pension and
Employees’ Pension Insurance in October 2015, their insurance premium, and transitional long-term
benefits are listed in the statement of revenues and expenses of each mutual aid association.
11. As of April 1997, short-term benefits (i.e., medical benefits) of Public Corporations Staff's Mutual
Aid Associations have been transferred to Society-managed Health Insurance, and the long-term
benefits (i.e., pension benefits) have been integrated into Employees' Pensions. Further, a part of thepension benefits have also been transferred to Existing Associations, etc.
12. The Government Employees' Accident Compensation includes compensation for special national
public servants in the House of Representatives, House of Councilors, courts, Ministry of Foreign
Affairs, and Ministry of Defense, besides compensation for general national public servants.
13. Public Health includes public grants for the treatment of diseases such as tuberculosis.
14. The revenue and expenditure of unemployment insurance is based on the balance of theunemployment account in the labour insurance special account, and the employment measure is basedon the balance of the general account.
15. Other schemes include the Local government expenditure exclusively financed by local revenue ；Relief System for Sufferers from Adverse Drug Reactions; Relief System for Sufferers from Diseases
Infected from Biological Products; Small-and-Medium-sized Enterprise Retirement Allowance
Mutual Aid System; Mutual Aid System for the Retirement Allowance for the Staff of Social Welfare
Institutions, etc.; Employment Services for the Elderly, Persons with Disabilities, and Job Seekers,
etc. Refer to Table 15 (on the webpage) in Appendix 4 for the amounts of receipts and expenditure ofeach system. In principle, expenses that are clearly stipulated to be implemented under the laws andordinances are included in the local government expenditure exclusively financed by local revenue.
However, as exceptions, a part of early childhood education and care, such as non-authorized25

nurseries, and medical expenditure of local governments under their own policies are included aswell.
16. For Social Welfare,"Family allowances" is the total of child allowances, and income support for
single parent families and handicapped children.
17. "Unemployment and employment measures" include subsidies for employment maintenanceincentives for elderly employees.
18. Rounding the numbers may cause some discrepancies. After rounding of the numbers, a zero
represents up to one million.

Explanatory notes on items from “Social Benefit”
1. Receipts items“Social Security Revenue” in this publication refers to the “Subtotal” of the revenue, which excludes
the “Transfer from other schemes.”(i) Income from capital includes interest, dividends, facility usage fees, rent, capital gains, profits fromredemption, etc.
(ii) Other receipts include receipts from reserves, etc.
(iii) Transfer from other schemes includes the following: transfer payment from all schemes to the medicalcare system for the early-stage elderly; transfer payments from all health insurance schemes to theMedical Care System for the Elderly in the Latter Stage of Life; transfer payments from all healthinsurance schemes to the Medical Care Service Program for Retired Employees in National Health
Insurance; contributions to special schemes for persons employed on a daily-wage basis in the
Association-Kenpo Health Insurance and National Health Insurance; transfer payments from the
National Pension to other schemes for the payment of universal Basic Pensions; transfer paymentsfrom Employees' Pension to Mutual Aid Association Pensions ； transfer payments from all healthinsurance schemes to Long-term Care Insurance, etc.
2. Expenditure items“Social Security Expenditure” in this publication refers to the “Benefits - total” of the expenditure,
excluding the “Administrative costs,” “Operating loss in capital market,” “Others,” and “Transfer toother schemes.”(i) Administrative costs include business handling expenses, general affairs expenses, office expenses,
operation expenses for the Japan Pension Service, etc.
(ii) Operating loss in capital market includes the evaluated loss of funds at the end of the accounting year.
(iii) Other expenditures include maintenance fees for the facilities, etc.
(iv) Transfers to other schemes include transfer payments from other health insurance schemes to special
schemes for persons employed on a daily-wage basis, retired employees, the early-stage elderly, andthe Medical Care System for he Elderly in the Latter Stage of Life; transfer payments from otherpension schemes to the National Pension for the universal Basic Pensions; transfer payments by the
National Pension to other schemes for the universal Basic Pension; transfer payments from Mutual
Aid Association Pensions to Employees' Pension ； transfer payments from all health insurance
schemes to Long-term Care contributions, etc.
3. Difference between receipts and expenditures“Difference between receipts and expenditures” refers to the difference between the “Revenue - Total
revenue” and “Expenditure - Total expenditure.”
4. Correspondence with the categorical classification
The figures by category are calculated by re-aggregating the figures in Summary Table 2. The
category “Medical care” is the sum of the “Sickness and maternity - medical care” and “Work-related
accident - medical care ” in this table, while “ Pension ” is the sum of “ Work-related accident pension” and “Pensions,” and “Welfare and others” is the sum of items other than those listed abovein “Benefits.”

26