ISSN: 2187 - 5499
IPSS: Statistical Report No.34

The Financial
Statistics ofSocial Security
in Japan
Fiscal Year 2021
(April 2021 - March 2022)

National Institute of Population and Social Security ResearchTOKYO JAPAN 2023

Preface
The "Financial Statistics of Social Security in Japan" is a collection of statistics compiled fromthe annual financial statements of social security schemes for fiscal year (FY) 2021. Schemes
such as pension, health insurance, long-termcare insurance, employment insurance, public

assistance, and child support are included. On July 2012, theFinancial Statistics of Social

Security was designated by the notice from the Minister of Internal Affairs and Communications
as one of the Fundamental 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
as well 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 tomeet the 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 2023
National Institute of Population and Social Security Research
Kuniaki Tanabe Director-General

Contents of the Financial Statistics of Social Security in Japan, FY 2021
Financial Statistics of Social Security in Japan
I. Summary of Social Expenditure and Social Benefit, FY 2021
1. Social Expenditure (OECD standards)

Table 1 Social Expenditure
Figure 1 Trends of Social Expenditure by policy area
Table 2 Social Expenditure by policy area
2. Social Benefit (ILO standards)

Table 3 Social Benefit
Figure 2 Trends of Social Benefit by category
Table 4 Social Benefit by category
3. Social Security Revenue (ILO standards)

Table 5 Social Security Revenue (ILO standards)
Table 6 Social Security Revenue by source (ILO standards)
4. International comparison of Social Expenditure

Figure 3 International comparison of Social Expenditure by policy area as a percentage of GDP, FY
2020
5. International comparison of Receipts of Social Security Schemes (EU standards)

Figure 4 International comparison of Receipts of Social Security Schemes (EU standards) asa percentage of GDP, FY 2020
Reference Diagram of Social Security Revenue and Social Benefit based on the ILO Standards, FY
2021
II. Summary Tables
Summary Table 1 Social Expenditure Summary Table, FY 2021
Summary Table 2 Social Benefit Balance Table, FY 2021
[The data below are not contained in the report but are available on the web only.]
III. Time Series Tables
Table 1 Social Expenditure by policy area, FY 1980 - 2021
Table 2 Social Expenditure by policy area as a percentage of GDP, FY 1980 - 2021
Table 3 Rates of increase in Social Expenditure and GDP from the previous year, FY 1981- 2021

Table 4 Social Expenditure and GDP per person, FY 1980 - 2021
Table 5 International comparison of Social Expenditure by policy area, FY 2016 -2021
Table 6 International comparison of Social Expenditure by percentage of policy area, FY 2016 - 2021
Table 7 International comparison of Social Expenditure by policy area as a percentage of GDP,FY 2016 - 2021
Table 8 Social Benefit by category, FY 1950 - 2021
Table 9 Social Benefit by category as a percentage of GDP, FY 1951 - 2021
Table 10 Social Benefit by category as a percentage of NI, FY 1951 - 2021
Table 11 Annual rates of increase in Social Benefit, GDP, and NI, FY 1951 - 2021
Table 12 Social Benefit, GDP, and NI per person, FY 1951 - 2021
Table 13 Social Benefit by functional category, FY 1994 - 2021
Table 14 Social Security Revenue (ILO standards) by source, FY 1951 - 2021
Table 15 International comparison of Receipts of Social Security Schemes (EU standards) as apercentage of GDP, FY 2017 - 2021
IV. Appendix
1. Description of the main terms used
2. Data description
2-1 Data source used to compile the Financial Statistics of Social Security
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
2-5 Social security schemes included in Receipts of Social Security Schemes (EU standards)
Ⅴ. Contents of the data on the Homepage
Table 16 Appendix Table 1 for Social Benefit (Other Schemes)
Table 17 Appendix Table 2 for Social Benefit (Long-term Care Insurance)
Table 18 Appendix Table 3 for Social Benefit (Transfer Between Schemes)
Table 19 Social Expenditure and Social Benefit per household, FY 1953 - 2021
Table 20 Social Benefit for elderly, FY 1973 - 2021
Table 21 Social Benefit for children and families, FY 1975 - 2021
Table 22 Social Expenditure by detailed policy area, FY 1980 - 2021
Table 23 Social Expenditure by detailed social policy area and social security scheme, FY 1980 2021
Table 24 International comparison of Social Expenditure, FY 1980 - 2021
Table 25 International comparison of Social Expenditure as a percentage of GDP, FY 1980 - 2021

Table 26 International comparison of Social Expenditure as a percentage of NI, FY 1980 - 2021
Table 27 Social Benefit Balance Table (based on the 18th International Inquiry), FY 1969 - 2021
Table 28 Social Benefit Balance Table (based on the 18th International Inquiry) by social security
schemePart 1: FY 1969 - 1988
Part 2: FY 1989 - 2021
Table 29 Social Benefit Balance Table (based on the 19th International Inquiry) by detailed
functional category, FY 1994 - 2021
Table 30 Social Benefit Balance Table (based on the 19th International Inquiry) by detailed
functional category and social security scheme, FY 1994 - 2021
Table 31 Social Benefit by institutional scheme, FY 1989 - 2021
Table 32 Receipts of Social Security Schemes (EU standards) by type, FY 2000-2021
Table 33 Receipts of Social Security Schemes (EU standards) by type and scheme, FY 2000-2021
Table 34 International comparison of Receipts of Social Security Schemes (EU standards), FY
2000-2021
Table 35 International comparison of Receipts of Social Security Schemes (EU standards) as apercentage change from the previous year, FY 2000-2021
Table 36 International comparison of Receipts of Social Security Schemes (EU standards) by typeas a percentage of total, FY 2000-2021
Table 37 International comparison of Receipts of Social Security Schemes (EU standards) as apercentage of GDP, FY 2000-2021＜Notes＞
1.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

2. Figures listed are rounded to the nearest whole number, so the total breakdown may not add up
to the total number.

Financial Statistics of Social Security in Japan
Social Expenditure (OECD standards), Social Benefit and Social Security Revenue (ILO
standards), and Receipts of Social Security Schemes (EU standards) are statistics compiled inaccordance with standards established by international organizations. In this report, they arecollectively referred to as "Financial Statistics of Social Security.''
1. Social Expenditure (OECD standards)
The Organisation for Economic Co-operation and Development (OECD) began publishing theSocial Expenditure Database (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 the provision of the benefits and financial
contributions constitutes neither a direct payment for a particular good or service nor anindividual contract or transfer." (OECD, 2007).
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 interpersonal 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 forthe elderly, and care for people with disabilities.
The scope of Social Expenditure based on the OECD standards is broader than the Social Benefit
based on the ILO standards, as the OECD standards include the amount of expenditure notdirectly spent on individuals, such as expenditure on equipping facilities.

12．Social Benefit and Social Security Revenue (ILO standards)
Since rejoining the International Labour Organization (ILO) in 1951, Japan has been
cooperating with ILO inquiries. A government agency (initially the former Ministry of Labour,
later the former Ministry of Health and Welfare, and currently the National Institute ofPopulation and Social Security Research) aggregates data on social security benefits inaccordance with ILO standards.
The ILO had conducted 18 international inquiries on social benefits since 1949 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 of Social
Security as well as ILO Recommendations No. 67 (1944) and No. 69 (1944).
The ILO has revised the inquiry framework several times in response to changes insocioeconomic circumstances. In 1997, when the 19th Inquiry was conducted, the methodology
and framework were modified to consider a wider range of social protection, extending its
coverage to include social protection that provided general assistance to all citizens, regardlessof their contributions to the social security system or employment status. The 19th Inquiry
defined social security schemes as those that met the following three criteria:① The objective of the scheme is to provide benefits for one of the nine risks or needs:(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 The scheme is set up by legislation that attributes specified rights to, or imposes
specified obligations on, a public, semi-public, or autonomous body.
③ The scheme is administered by a public, semi-public, or autonomous body thathas been set up by legislation. They can be a private body that has beencommissioned to execute legally defined obligations.
Aggregations based on the 19th International Inquiry standards are provided for FY 1994
onwards. In addition, we have continued to update the data based on the 18th Inquiry standards
to ensure the availability of time-series data since FY 1950.
The ILO’s Cost of Social Security Inquiry ended with the 19th Inquiry, and in 2005, a new inquiry
called the ILO Social Security Inquiry was adopted. For the new inquiry, the governments ofmember states were allowed to submit not only data that compiles with ILO standards, but also
data compilied based on other international standards such as OECD or IMF standards that did
not necessarily have the same scope or definition as ILO standards. As a result, since the late2

1990s, international comparisons based on a unified definition based on ILO standards havebecome impossible.
In July 2012, when the Financial Statistics of Social Security was designated as official
Fundamental Statistics conforming to the Statistics Act, we enhanced the aggregation of social
expenditure based on the OECD standards and included it in the main report to improve theinternational comparability of social security expenditure.
3. Receipts of Social Security Schemes (EU standards)
In the EU, Eurostat has been compiling statistics on social security benefits to households andsocial security revenue in EU countries as the European system of integrated social protection
statistics (ESSPROS) since the 1980s.
In ESSPROS, the scope of social protection is defined as follows:
Social protection encompasses all interventions from public or private bodies intended torelieve households and individuals of the burden of a defined set of risks or needs.
The list of risks or needs is as follows: (1) Sickness/Health care, (2) Disability,(3) Old age, (4) Survivors, (5) Family/Children, (6)Unemployment, (7) Housing,and (8) Social exclusion not elsewhere classified.
In Japan, social security revenue tables based on ILO standards have been published for data
since FY 1951. The OECD does not have standards for aggregating social security revenue.
Under these circumstances, the Basic Plan for the Development of Official Statistics (Cabinet
decision on March 6, 2018) specified the creation and provision of statistics in accordance with
EU (ESSPROS) standards that would enable the international comparison of social security
revenue. We have independently compiled data based on EU (ESSPROS) standards and havestarted publishing tables on the Receipts of Social Security Schemes from the Financial
Statistics of Social Security for FY 2021.
Although the publication of the Receipts of Social Security Schemes (EU standards) has
enabled international comparisons of social security revenue, we will continue to compile andpublish social security revenue according to ILO standards.

3

I. Summary of Social Expenditure andSocial Benefit, FY 2021

4

１Social Expenditure（OECD standards）（１）Social Expenditure 1
The total Social Expenditure (OECD standards) in FY 2021 was 142,980.2 billion yen (thehighest since the compilation began in 1980), an increase of 6,629.8 billion yen or 4.9% comparedwith the previous fiscal year. The percentage share of the gross domestic product (GDP) was
25.97%, an increase of 0.61 percentage points from the previous year (Table 1).
The average Social Expenditure per capita was 1,139,300 yen, an increase of 58,400 yen or 5.4%
from the previous year.

Table 1 Social Expenditure

Total amount
Increase/decrease fromthe previous fiscal year
Percentage change fromthe previous fiscal year
As a percentage of GDP
Increase from theprevious fiscal year
Per person
Increase/decrease fromthe previous fiscal year
Percentage change fromthe previous fiscal year

FY2017FY2018FY2019FY2020

FY2021(100 million yen)

1,242,232

1,254,813

1,278,782

1,363,504

1,429,802(100 million yen)

19,821

12,581

23,96984,722

66,298

(%)

1.6

1.0

1.9

6.6

4.9

(%)

22.35

22.55

22.97

25.36

25.97

△ 0.08

0.19

0.42

2.40

0.61

(Thousand yen)

980.4

992.4

1,013.6

1,080.9

1,139.3(Thousand yen)

17.4

12.0

21.2

67.3

58.4

(%)

1.8

1.2

2.1

6.6

5.4

(% points)

Source: The population is based on the Statistics Bureau, Ministry of Internal Affairs and Communications "Current Population
Estimates as of October 1, 2021." GDPs are based on the Cabinet Office "Annual Report on National Accounts for FY
2021."

Compared to Social Security Benefits (ILO standards), Social Expenditure (OECD standards) includes
expenditures that are not directly attributable to individuals, such as facility maintenance costs.
15

（２）Social Expenditure by policy area
Among the nine policy areas of Social Expenditure in FY 2021 2 , "Health" is the largest with
60,520.8 billion yen (42.3% of the total). It is followed by "Old age" with 48,780.9 billion yen (34.1%of the total) and "Family" with 13,536.3 billion yen (9.5% of the total) (Figure 1 and Table 2).
The policy areas with the largest increases compared with the previous year were "Health"(4,621.7 billion yen, an 8.3% increase) and "Family" (2,782.8 billion yen, a 25.9% increase).
"Health" had a large increase in expenses related to COVID-19 vaccination and medical insurance
benefits, while that for "Family" was in temporary special benefits for child-rearing households.
Figure 1 Trends of Social Expenditure by policy area
Trillion yen
160

Other social
policy areas

140

Housing

120

Unemployment

100

Active labour
marketprogramme

80

Family60

Health40

Incapacityrelated benefits

20
0Survivors
1980

1985

1990

1995

2000

2005

2010

2015

2021

Old age

Fiscal Year

Note: Since the aggregation methods for "Old age" and "Health" are different before and after FY2010 and FY2011, caution isrequired when looking at the trends.
Source: Compiled from Time Series Table 1.

The main programs and benefits included in Social Expenditure by policy area are as follows. 【Old age】Old age
pension, etc. 【Survivors】Survivors' pensions benefits, etc.【Incapacity-related benefits】Disability basic
pension, services and supports for persons with disabilities, workmen's accident insurance, etc.【Health】Medicalcare insurance, public funded healthcare, long-term care insurance, etc.【Family】Child allowance, child-rearing
allowance, institutional benefits for disabled children, etc., parental leave benefits, care leave benefits, etc.【Active
labour market programmes】Education training benefits, employment adjustment subsidy, etc.,【Unemployment】Job applicants' benefits, support system for job seekers, etc., 【Housing】Housing assistance,
etc.【Other social policy areas】Livelihood assistance, occupational assistance, accident benefits, etc.
Refer to Appendix 2-2 for further information.
2

6

Table 2 Social Expenditure by policy area
Amount of expenditure＜Total＞

FY2018FY2019FY2020

FY2021

1,242,232

1,254,813

1,278,782

1,363,504

1,429,802

65,61865,07464,60064,199478,004

Old age

Survivors

Incapacity-related benefits

58,592

Health510,779

FamilyActive labour market programmes

Unemployment

Housing

Other social policy areas
Increase/decrease from

FY2017(100 million yen)

86,451
8,331

8,430

6,131

482,245
60,630516,879

90,567
8,556

8,535

6,084

483,90262,392

530,524

487,91366,020558,991

487,809

63,344

66,818605,208

96,730107,536

135,363

8,964

12,71713,015

8,294

6,028

40,202
6,481

32,186
6,349

19,895

16,243

17,347

19,446

19,71019,821

12,581

23,96984,722

66,298Survivors

△ 175

△ 544

△ 474

△ 401

△ 854

Health11,0706,100

13,64528,467

46,217

225

△ 262

△ 47

△ 56

the previous fiscal year
＜Total＞(100 million yen)

Old age

4,559

Incapacity-related benefits

1,782

FamilyActive labour market programmes

Unemployment

Housing

Other social policy areas
Percentage change fromthe previous fiscal year
＜Total＞

6,039
323

△ 219
38

△ 3,596

4,241

2,039

4,115
105

△ 3,652

1,657

1,762

4,011

3,627

6,164

10,805

429

3,753

1,105

△ 105
799

27,82831,908△ 8,016

453

△ 132

2,098

298

264

（%）
1.6

Old age

1.0

1.0

0.9

1.9

0.3

6.6

0.8

4.9

△ 0.0

Survivors

△ 0.3

△ 0.8

△ 0.7

△ 0.6

△ 1.3

Health

2.2

1.2

2.6

5.4

8.3

Incapacity-related benefits

3.1

FamilyActive labour market programmes

7.5

4.0

3.5

4.8

2.9

6.8

5.8

11.2

△ 3.1

384.7

△ 19.9

△ 0.8

△ 0.9
6.8

7.5

12.1

△ 2.0

100.0

41.9

Other social policy areas△ 15.3△ 18.4

100.0

100.0

100.0

100.0

5.3

5.2

5.1

4.7

Composition ratio

1.2

5.0

△ 2.5
0.6

25.9

2.7

Unemployment

Housing

1.2

2.3

1.4

（%）

＜Total＞

Old age

38.5

Survivors

Incapacity-related benefits

4.7

38.4

4.8

37.8

4.9

35.8

4.8

34.1

4.4

4.7

Health

41.1

41.2

41.5

41.0

42.3

Active labour market programmes

0.7

0.7

0.6

2.9

2.3

FamilyUnemployment

Housing

Old age

Survivors

Incapacity-related benefits

HealthActive labour market programmes

Unemployment

Housing

Other social policy areas

7.2

0.7

0.5

7.6

0.7

0.5

7.9

0.9

0.5

9.5

0.9

0.4

1.6

1.3

1.4

1.4

1.4

22.35

22.55

22.97

25.36

25.97

1.18

1.17

1.16

1.19

1.15

（%）

＜Total＞

Family0.7

0.5

Other social policy areas
As a percentage of GDP

7.0

8.60

1.05

9.19

1.56

0.15

0.15

0.11
0.36

Source: Compiled from Time Series Table 1, Table 2, Table 3.

7

8.66

1.09

9.29

1.63

0.15

0.15

0.11
0.29

8.69

1.12

9.08

1.23

8.86

1.21

9.53

10.40

10.99

0.15

0.75

0.58

1.74

0.16

0.11
0.31

2.00

0.24

0.12
0.36

2.46

0.24

0.12
0.36

２

Social Benefit（ILO standards）（１）Social Benefit
The total amount of Social Benefit (ILO standards) in FY 2021 was 138,743.3 billion yen (thehighest since the compilation began in 1950), an increase of 6,528.3 billion yen or 4.9% comparedwith the previous fiscal year. The percentage share of the GDP was 25.20%, an increase of 0.61
percentage points from the previous year (Table 3).
The average Social Benefit per capita was 1,105,500 yen, an increase of 57,400 yen or 5.5% fromthe previous year.
Table 3 Social Benefit

Total amount
Increase/decrease fromthe previous fiscal year
Percentage change fromthe previous fiscal year
As a percentage of GDP
Increase from theprevious fiscal year
Per person
Increase/decrease fromthe previous fiscal year
Percentage change fromthe previous fiscal year

FY2017FY2018FY2019FY2020

FY2021(100 million yen)

1,200,690

1,213,999

1,239,243

1,322,149

1,387,433(100 million yen)

17,564

13,30925,24382,90765,283

(%)

1.5

1.1

2.1

6.7

4.9

(%)

21.61

21.81

22.26

24.60

25.20

△ 0.11

0.21

0.44

2.34

0.61

(Thousand yen)

947.6

960.1

982.2

1,048.1

1,105.5(Thousand yen)

15.5

12.5

22.1

65.9

57.4

(%)

1.7

1.3

2.3

6.7

5.5

(% points)

Source: The population is based on the Statistics Bureau, Ministry of Internal Affairs and Communications "Current Population
Estimates as of October 1, 2021." GDPs are based on the Cabinet Office "Annual Report on National Accounts for FY
2021."

8

Figure 2 Trends of Social Benefit by category

Source: Compiled from Time Series Table 8.

（２）Social Benefit by category
The three categories of Social Benefit in FY 2021 3 were as follows: "Medical care" 47,420.5 billion
yen (34.2% of the total), "Pensions" 55,815.1 billion yen (40.2% of the total), and "Welfare andothers" 35,507.6 billion yen (25.6% of the total) (Figure 2 and Table 4).
The increase from the previous year was 4,701.3 billion yen (11.0% increase) for "Medical care,"181.6 billion yen (0.3% increase) for "Pensions," and 1,645.5 billion yen (4.9% increase) for"Welfare and others." "Medical care" had a large increase in expenses related to COVID-19
vaccination and medical insurance benefits, whereas that for "Welfare and others" was in temporary
special benefits for child-rearing households.

The main programs and benefits included in Social Benefit by category are as follows. 【Medical care】Medicalcare insurance, public funded healthcare, public health (vaccinations, health checks, etc.), 【Pensions】Pension
insurance, pension benefits for work-related accidents, 【Welfare and others】Long-term care insurance, benefits
for nursing care, training, etc. among services and supports for persons with disabilities, child allowance, new childand child-rearing support system, public assistance (other than medical assistance), 【Long-termcare(retabulated)】Long-term care insurance, long-term care assistance in public assistance, long-term care leave
benefits in systems such as employment insurance.
Refer to Appendices 1-2 and 2-3 for further information.
3

9

Table 4 Social Benefit by category
Amount of benefit

FY2018FY2019FY2020

FY2021

1,200,690

1,213,999

1,239,243

1,322,149

1,387,433(100 million yen)

＜Total＞

Medical care

394,243

Pensions

548,349

Welfare and others

Long-term care(retabulated)
Increase/decrease from(100 million yen)
the previous fiscal year
＜Total＞
Medical care
Pensions

Welfare and others

Long-term care(retabulated)
Percentage change from（%）
the previous fiscal year
＜Total＞
Medical care
Pensions

Welfare and others

Long-term care(retabulated)

Composition ratio

FY2017

258,098

397,494552,581

263,925

407,242554,520

277,480

427,193556,336

338,621474,205

558,151

355,076

101,030

103,885

107,347

114,163

112,117

17,564

13,30925,24382,90765,283

4,550

4,232

1,939

1,815

6,069

6,945

3,251

9,748

19,951

5,827

13,556

61,141

1.5

1.1

2.1

6.7

0.8

0.8

0.4

3,855

1.6

2.8

4.0

2,855

0.8

2.3

2.8

3,462

2.5

6,816

4.9

0.3

47,013

1,816

16,455△ 2,047

4.9

11.0

0.3

5.1

22.0

6.3

△ 1.8

3.3

4.9

（%）

＜Total＞

100.0

100.0

100.0

100.0

100.0

Pensions

45.7

45.5

44.7

42.1

40.2

Medical care

32.8

Welfare and others

Long-term care(retabulated)

As a percentage of GDP

21.5

8.4

32.7

21.7

8.6

32.9

22.4

8.7

32.3

25.6

8.6

34.2

25.6

8.1

（%）

＜Total＞

21.61

21.81

22.26

24.60

25.20

Pensions

9.87

9.93

9.96

10.35

10.14

1.93

2.12

2.04

Medical careWelfare and others

Long-term care(retabulated)

7.09

4.64

1.82

Source: Compiled from Time Series Table 8, Table 9, and Table 11.

10

7.14

4.74

1.87

7.31

4.98

7.95

6.30

8.61

6.45

３

Social Security Revenue（ILO standards）

Social Security Revenue 4 in FY 2021 amounted to 163,438.9 billion yen, a decrease of 21,287.6
billion yen or 11.5% from the previous year (Table 5).
Table 5 Social Security Revenue (ILO standards)

Total amount
Increase/decrease fromthe previous fiscal year
Percentage change fromthe previous fiscal year

FY2017FY2018FY2019FY2020

FY2021(100 million yen)

1,411,897

1,325,037

1,322,731

1,847,264

1,634,389(100 million yen)

47,671△ 86,860△ 2,306

524,534△ 212,876

3.5

△ 6.2

△ 0.2

39.7

△ 11.5(%)

The largest source of Social Security Revenue was "Social insurance," amounting to 75,522.7
billion yen and accounting for 46.2% of the total. It was followed by "Tax" of 66,108 billion yen,accounting for 40.4% of the total (Table 6).
The major changes compared to the previous year were "Income from capital'' (down 29,479.5
billion yen, a 67.1% decrease) and "State contribution" (up 6,920.7 billion yen, a 16.9% increase).
The decrease in "Income from capital'' was due to the amount of increase in the previous year being
larger than usual, and the increase in "State contribution" was mainly due to COVID-19 related
expenditures.

Social Security Revenue (ILO standards) is a financial resource allocated to Social Benefit (ILO standards),
facility maintenance costs, management costs, and so on.
Refer to Appendices 1-2 and 2-3 for further information.
4

11

Table 6 Social Security Revenue by source (ILO standards)

Amount of resources
Social Insurance

Contribution from insured persons

Contribution from employers

Taxes

State contribution

FY2019FY2020

FY2021

1,411,897

1,325,037

1,322,731

1,847,264

1,634,389

373,647

383,382

389,665

387,032

397,852

708,013334,366

497,960

332,457

Other public contribution

Income from capital

the previous fiscal year
＜Total＞

FY2018(100 million yen)

＜Total＞

OthersIncrease/decrease from

FY2017

175,070

64,79951,91948,58247,671△ 86,860△ 2,306

8,698

9,735

6,284

19,053

10,355

State contribution

1,021

Other public contribution

37,902Contribution from insured persons
Contribution from employers

Taxes

State contribution

Others409,129

179,502357,375

661,080

478,337

182,743

439,400

144,605

524,534△ 212,876△ 2,633

10,82083,823

8,178
4,947

2,533

2,414

14,157△ 4,672

7,873△ 2,039

15,230

8,076

7,154

△ 14,799△ 12,880

3.5

△ 6.2

△ 0.2

2.4

2.6

1.6

2.8

3.2

1.1

73,477△ 3,337

70,494

66,063

4,431

19,817
8,997

72,44969,2073,241

423,471△ 294,795

39.7△ 11.5△ 0.7

2.8

35,241△ 10,346

2.5

2.4

1.0

0.8

1.5

2.0

△ 0.6

2.3

△ 0.6

3.0

2.4

4.3

2.7
2.6

13.6

12.3

2.5

1.8

19.3

16.9

36.7

△ 68.6△ 64.02,658.4△ 67.1

100.0

100.0

100.0

100.0

100.0

26.5

28.9

29.5

21.0

24.3

△ 18.6△ 19.9

△ 6.4

72.5

△ 12.3（%）＜Total＞

Social Insurance

Contribution from insured persons
Contribution from employers

Others17,913△ 28,356

2.8

Income from capital

Income from capital

15,929△ 96,840

0.3

Other public contribution

Other public contribution

44,286348,378588,631755,227（%）

Social InsuranceState contribution

5,515

4,493

Income from capital

Taxes

343,067

167,916

Contribution from employers

Taxes

Composition ratio

334,990

350,417

518,137

735,410(100 million yen)Contribution from insured persons

the previous fiscal year
＜Total＞

342,544502,907740,082

165,503

141,126

Social Insurance

OthersPercentage change from725,926

50.1

23.7

35.3

23.5

11.7

10.0

4.6

54.8

25.9

38.0

25.3

12.7

3.3

3.9

56.0

26.5

39.2

25.9

13.2

1.2

3.7

39.8

18.9

31.9

22.1

9.7

23.8

4.5

46.2

21.9

40.4

29.3

11.2

8.8

4.5

Note: "Income from capital" is volatile in each fiscal year as it depends on the management performance of the public pension fundand other factors. "Others" includes receipt from the reserve funds.
Source: Compiled from Time Series Table 14.

12４International comparison of Social Expenditure

Figure 3 shows the ratio of Social Expenditure to GDP among six developed countries. Japan'sSocial Expenditure in FY 2020 is smaller than that of the US and France. Caution is required when
making comparisons with Sweden and Germany, as the latest figures for these countries are fromFY 2019, before the spread of COVID-19 became serious.
Figure 3 International comparison of Social Expenditure by policy area as a percentage of GDP,FY 2020(As a percentage of GDP)

Other social
policy areas

40%
1.23%

35%
0.73%

30%
0.12%

0.36%

25%

2.46%

0.25%

0.36%

0.24%

0.12%
0.24%

0.58%

0.75%

2.00%

0.82%
2.60%

0.73%

2.79%
2.93%

0.68%

0.67%

1.75%

15%

10%

5%

0%

Social Expenditure
As apercentage
of GDP

2.31%

15.98%

1.34%

0.79%

3.42%

9.16%

0.12%
6.56%

1.95%

1.15%

9.73%

1.23%
1.19%

8.86%

9.08%

Japan
Japan

Japan

Japan

6.89%

USA

USA

1.32%

0.23%
0.05%

9.09%

8.68%

SwedenSwedenGermany
Germany

5.87%

FranceFranceUK
UK

nt
Active labour
marketprogrammes
Family

4.05%

3.77%

1.73%
13.33%

0.59%

Unemployme

Health

1.11%
0.62%

2.49%

1.02%

1.60%
1.21%

0.50%

0.38%
0.33%

10.30%

10.40%

0.19%

0.76%

20%
10.99%

Housing(FY 2021)
(FY
2021)

(FY 2020)(FY 2020)(FY 2020)(FY 2020)（reference）(FY2019)
2019)(FY(FY2019)2019)(FY

25.97%

25.36%

29.67%

35.62%

22.49%

25.47%

28.18%

Incapacityrelated
benefits
Survivors

Old age

Note: The UK's figures are listed here for reference only because its data sources have changed since 2019 due to the UK's
withdrawal from the EU. Figures for "Active labour market programmes" in FY 2020 are not published.
Source: Social Expenditure for OECD countries except Japan is based on the OECD Social Expenditure database (downloaded on
11th May 2023). GDP data on Japan are based on the Cabinet Office's "Annual Report on National Accounts for FY 2021,"
while the data on other countries are based on the OECD Social Expenditure Reference Series (downloaded on 11th May2023). In line with the fact that social expenditures in other countries are based on each country's social security fiscal year,
GDP figures are also adjusted to the social security fiscal year. The figures for the UK are from April to March, those for
the US from October to September, and those for other countries from January to December.
Source: Compiled from Time Series Table 7.

13５International comparison of Receipts of Social Security Schemes(EU standards)

Figure 4 shows the ratio of the Receipts of Social Security Schemes 5 to GDP among five countries.
Japan's Receipts of Social Security Schemes in FY 2020 are smaller than those of Sweden, Germany,and France.
By type, Japan's "General government contributions" and "Employers' social contributions" in"Social contributions" are smaller than those of Sweden, Germany, and France. However, "Social
contributions paid by the protected persons" (total of employees, self-employed persons, pensioners,etc.) in "Social contributions" are larger in Japan than in Sweden and France, but smaller than inGermany.
Figure 4 International comparison of Receipts of Social Security Schemes (EU standards) as apercentage of GDP, FY2020(As a percentage of GDP)

40%

35%

General government
contributions

30%
11.6%

16.2%

25%
16.2%

20%

12.5%

Social contributions /

11.2%
14.0%
10.0%

15%

5.7%

Social contributions
paid by the protected
persons

2.8%

10%

5%

0%

7.2%

7.2%

3.2%

11.4%
6.9%

日本

Japan

日本

Japan

26.6%

25.3%

スウェーデンドイツ

SwedenGermany

30.4%

33.3%

フランス

FranceSocial contributions /Employers' social

7.9%

7.0%

(2021年度)(FY 2021)

11.7%

13.2%

contributions

イギリス(2018年度)

UK(FY 2018)

Receipts of Social
Security Schemes
As apercentage

35.1%

25.1%

of GDP

Note: 1. Of the Receipts of Social Security Schemes, "Other receipts" (public pension investment income, etc.) is excluded.
2. The UK's data sources from 2019 onwards have not been updated because of its withdrawal from the EU.
Source: Receipts of Social Security Schemes for EU countries are based on EUROSTAT ESSPROS Database (as of 19th June 2023).
Japan's GDP is based on the Cabinet Office's "National Accounts."
Source: Compiled from Time Series Table 15.

The Receipts of Social Security Schemes (EU standards) are a financial resource allocated to social benefits,
facility maintenance costs, management costs, and so on.
Refer to Appendices 1-3 and 2-5 for further information.
5

14

15

163.4

Revenue

Social Security

Source

[8.8]

14.5

18.3

47.8

[40.4]

66.1

35.7

39.8

1.7
2.6

20.4

OthersBalance

11.2

35.5

(25.6)(40.2)

55.8

47.4(34.2)

Administrative costlong-term care

Other including

others

Welfare andPensions

Medical care

By Category【

Expenditure

4.3(3.1)
0.7(0.5)
Unemployment
Housing

Balance

OthersAdministrative cost

20.4

2.6

1.7

Social assistance & others 3.7(2.6)

13.1(9.4)(33.1)

45.9

Family benefits

Sickness and health

6.3(4.6)

Invalidity benefits 5.3(3.8)
Employment injury
0.9(0.6)

Survivors

58.7(42.3)

By Function

Old age】138.7

Social Benefits(Unit：Trillion yen, %)others (143.1 trillion yen), and it does not include any transfer to and from other systems.

4. Balance refers to the difference between Social Security Revenue (163.4 trillion yen) and the sum of Social Benefit, administrative costs, operating losses, and3. Others in the receipt include receipts from the reserve funds, etc. Others in the expenditure include maintenance expenses for the facilities, etc.

2. Social Security expenditure in FY 2021 amounted to 138.7 trillion yen. The figures in parentheses represent the ratio to the total Social Benefit.

the total Social Security Revenue.

1. Social Security Revenue in FY 2021 amounted to 163.4 trillion yen (excluding transfer from other systems). The figures in square brackets represent the ratio toNotes:

OtherscapitalIncome fromcontribution

Other publicState contribution

Taxes

employees

Contribution frominsured persons

Contribution from75.5

[46.2]】

Diagram of Social Security Revenue and Social Benefit based on the ILO Standards, FY 2021

7.3[4.5]

Receipts

Social Insurance【

Reference

Ⅱ. Summary Table

16

Summary Table 1 Social Expenditure Summary Table, FY2021
Total
Old ageCash benefits
Normal retirement pension
Early retirement pension
Other cash benefits
Benefits in kindNursing care and home-help services
Other benefits in kind
Survivors
Cash benefits
Survivor's pension
Other cash benefits
Benefits in kind
Funeral expenses
Other benefits in kind
Incapacity-related benefits
Cash benefits
Disability pension
Pension (employment injury)
Temporary absence from work benefits (employment injury)
Temporary absence from work benefits (accident and sickness)
Other cash benefits
Benefits in kindNursing care and home-help services
Rehabilitation services
Other benefits in kind
HealthCash benefits
Benefits in kind
FamilyCash benefits
Family allowance
Maternity and parental leave
Other cash benefits
Benefits in kind
Early childhood education and careHome help / Accommodation
Other benefits in kind
Active labour market programmes
Public employment services and administration
Training
Employment incentives
Sheltered and Supported employment and rehabilitation
Direct job creation
Start-up incentives
Unemployment
Cash benefits
Unemployment benefits and retirement allowance
Early retirement for labour market reasons
Housing
Cash benefits
Housing allowance
Other cash benefits
Benefits in kind
Housing assistance
Other benefits in kind
Other social policy areas
Cash benefits
Income maintenance
Other cash benefits
Benefits in kindSocial support
Other benefits in kind

(Unit: Millions of yen)Social Expenditure
142,980,181
48,780,851
47,619,326
46,975,227－
644,099
1,161,525
1,012,863
148,662
6,334,442
6,263,243
6,212,278
50,96571,19971,083116
6,681,825
3,669,029
2,236,579
388,467
96,335528,370
419,279
3,012,796
2,650,312
3,621
358,862
60,520,818－
60,520,818
13,536,326
6,676,170
2,616,920
939,782
3,119,467
6,860,156
5,116,790
999,864
743,501
3,218,582
370,384
70,6402,704,683
57,371
15,47923
1,301,486
1,301,486
1,301,486－
634,902－－－634,902634,902－1,970,950
1,468,354
1,441,178
27,176
502,596
19,113
483,483

Note: Summary Table 1 is calculated based on the OECD Social Expenditure Standards.

17

Summary Table 2 Social Benefit Balance Table, FY2021 (No. 1)
Receipts
Contributions
InsuredSpecial taxes

allocated to social
security

Employers

personsState

participation

Social Insurance:

1. Health Insurance(A) Health Insurance Managed by the Japan Health

Insurance Association(B) Society-managed Health Insurance
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. Long-term Care Insurance

5. Employees' Pension Insurance
6. Employees' Pension Funds

7. Coal Mining Pension Fund
8. National Pension

9. National Pension Fund

5,508,636

5,435,973

4,362,434

5,097,358－－

3,724,913

523

－

－

－

1,389,344－－

5,341,543－－

48,728－3,063,728

2,430,705

16,676,738

16,676,738－

0

26,956

10,254,064

－

－

－

1,938,521－－－

118,182－－

21,013

－

6,971

－

3

437,236431,232－

137,937

586,016

1,171,643－

2,610,327－

884,107－

1,162,750

1,012,688

1,159,891－

302,992－

82,226－252

2,803,889

3,200,175

－

9,932

Personnel
14. Employment Insurance

15. Workmen's Accident Compensation Insurance－

Family Allowance:

16. Child Allowance (Jido Teate)

Public Employees:

20. Yahata Mutual Aid Association, etc.

－

21. Government Employees' Accident Compensation, etc.
22. Local Government Employees' Accident

850,790－

3,509

17,137

Employees' Mutual Aid Association
13. Mutual Aid Association of Private School

Association

2,710,754－－

12. Agricultural, Forestry and Fishery Organization,

19. Local Government Employees' Mutual Aid

68,106－

100,919

11. Seamen's Insurance

Aid Association
18. Existing Associations, etc.

－

1,246,121

1,349,607

10. Farmers' Pension Fund

17. National and Related Public Service Mutual－－

10,681

－

－

2,587

－

－

0

34,973

－

－

3,603

－

25. Local Public Employees' Pensions

－

5,292

－

－

Public Health Service:

8－

Compensation
23. Public Corporation Staffs' Accident Compensation
24. National Public Employees' Pensions

2,953

4,840

－

－

－

26

－

26. Public Health

－

－

－

5,980,303

27. Public Assistance

－

－

－

2,709,861－－－

358,740

Public Assistance and Social Welfare:
28. Social Welfare－

Employment Measures:

29. Employment Measures

War Victims:

30. Aid for War Victims－－

7,893,321

19,179611,275－－－

1,079,273

－

－

－

－

39,785,210

35,737,507－

47,833,673

Other Schemes

Local Government Expenditure Exclusively Financed by

Local Revenue (retabulated)
Total

－

18

176,696

(Unit: Millions of yen)
Receipts

Participation ofother public

Income from

Other receipts

capitalauthorities

－

－

292

－

1,056,909

9,536,814

3,796,822

13,333,636

2.

－

939,245

10,665,137

6,526,590

17,191,728

3.

209,00353,333,984

250

456

－

－

3,459,277

818,082

967

－

206

526

8,940,224

2,928,636

11,868,860

4.

894,733

230,133

1,124,866

6.

5,057,274－

58,391,258

456

5.
7.

5,420,97822,055,591

27,476,569

8.

－

50,980169,163－

169,163

10.

0

326

7,299

－

7,299

12.

－

1

7,876

184,905－3

10,465,792 1.(B)1,600,484

311,623

－

523

58

12,218,659 1.(A)532,366－－

10,465,734－

339,120

9,517,440－

900,880368－－

receipts

12,218,367

36,9562,995,006

Totalother schemes

27,637－

1,691,265

Transfer from

Subtotal

4416,0541,767－

416,054

42,8705,316

991

1,200,177

317,400

1,517,577

215,893

1,172,784－

1,172,784－

106,094

849,267－

344,558

3,240,683－

3,240,683

16.

－

433,415

53,412

2,962,398

1,102,891

4,065,289

17.

771,568

2,510,578

4,860

9,301,001

3,581,110

12,882,111－

10,681－

10,681

－

3,603

－

3,603

－

－

－

－

641
－

－

627

7,953

－

－

－

－

－

－

－

90,6042,587

43,553

4,866

－

5,292

324,093－－902,656－－－

11,957,560

1,154

－

－

4,064,238

－

－

－

－

3,207,913

329

30,04918,274,313

14,460,485

7,347,665

3,161,603

－

－

－

－

15.

18.
19.

2,587

20.

43,553

22.

4,866

5,292

23.

24.

25.

3,612,516－－

11,957,560

28.

359,894－359,89429.

176,69630.

－

4,948,018

78,478

163,438,852

45,680,590－

6,304,395

21.

－

3,161,603

19－

90,60414.

6,304,395

176,696－－

5,929,731

13.

1,561,735

7,485

－

11.

10

－

5,929,731

48,186

9.

3,612,516

5,026,496

3,161,603

209,119,443

26.
27.

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

Benefits

Cash benefits

Employment injuries
Other than

Medical care

medical care

Social Insurance:

1. Health Insurance(A) Health Insurance Managed by the Japan Health

Insurance Association(B) Society-managed Health Insurance
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. Long-term Care Insurance

6,426,625

373,174

4,285,649

277,942
14,741

－

－

77

－

－

－

15,778,835

－

－

－

－

－

－

－

－

－

－

－

9,312,510

5. Employees' Pension Insurance－

6. Employees' Pension Funds

7. Coal Mining Pension Fund－

8. National Pension－

9. National Pension Fund－

10. Farmers' Pension Fund－

11. Seamen's Insurance

12. Agricultural, Forestry and Fishery Organization,
Employees' Mutual Aid Association
13. Mutual Aid Association of Private School

Personnel
14. Employment Insurance

15. Workmen's Accident Compensation Insurance
16. Child Allowance (Jido Teate)

Public Employees:

17. National and Related Public Service Mutual

Aid Association
18. Existing Associations, etc.

19. Local Government Employees' Mutual Aid
Association

20. Yahata Mutual Aid Association, etc.

21. Government Employees' Accident Compensation, etc.
Compensation
23. Public Corporation Staffs' Accident Compensation
24. National Public Employees' Pensions
Public Health Service:

－
－

－
－
－
－

－
－
－
－
－

1,424

－

－

－

－

149,124

12,253－－－645,172－

260,187

27,503－－－－

261,585

15,957

－

－

－

－

－

－

793,608

121,903

－

－

8

279

－

2,030

16

－

－

11,742

391

－

－

84

－

－

－

－

－

－

25. Local Public Employees' Pensions

－

－

－

2,185

－

22. Local Government Employees' Accident

－

－

－

18,529－

Family Allowance:

－

－

－

－

－

－

－

－

－

－

26. Public Health5,979,843

63,211－－

27. Public Assistance

1,811,553

319

－

－

－

－

－

－

Public Assistance and Social Welfare:
28. Social Welfare

566,426

Employment Measures:

29. Employment Measures

War Victims:

30. Aid for War Victims

Other Schemes

Local Government Expenditure Exclusively Financed by

Local Revenue (retabulated)
Total

5

－

－

－

－

－

－

1,760,774

5,884

－

－

1,044,012－－－

47,145,073

1,533,019

275,467

27,91020

(Unit: Millions of yen)
Expenditure
Benefits

Employment injuries

Cash benefits
Cash benefits
Pensions
other than

Unemployment

Pensions

and employment Family allowances
measures

－

－

－

－

－ 1.(A)

－

－

－

－

－

2.

－

3.

－

－

5.

－

－

7.

－
－
－
－
－

－
－
－
－
－

－

－

－

－
－
－

－
－

－

－

－

23,407,757

985,042－－

24,388,620－－

71,005－－498

248,297394－－

334,565

357,881

196,730

－

－

－

－

－

3,750

－

－

－

－

－

－

204

－

－

－
－

－
－
－

4.

6.
8.
9.

－

10.

－

12.

－

－

13.

3,754,593
11,482

－

15.

－

－

－

1,994,623

16.

3,056

－

1,410,068

－

－

17.

104

－

4,339,686

－

－

19.

6,898

1,737

－

－

－

21.

2,956

481

－

14,976

－

－
－

3,556

60,915

－

312

－

－

－

－

－

－

11.

－

1,147

－

－

－ 1.(B)

－
－
－
－

14.

18.
20.
22.
23.

－

4,840

－

－

24.

－

－

1,832

－

－

26.

－

－

－

－

－

－

3,680,938

27.

－

－

－

341,918

－

29.

－

－

130,445

－

－

30.

－

－

－

－

－

－

－

－

－

1,080

390,767

203,977

－

5,292

－

－

35,00482,51355,424,381

4,190,506

21

－

－

5,675,561

25.

28.

Summary Table 2 Continued (No. 3)
Expenditure
Long-term care
Benefits in

Benefits

Cash benefits

kind

OthersOther than

Cash benefits

medical care

Social Insurance:

1. Health Insurance(A) Health Insurance Managed by the Japan Health

Insurance Association(B) Society-managed Health Insurance
2. National Health Insurance

－

－

－

1,978

－

－

－

1,691

－

－

－

－
45,027－

Medical Care Service Program for Retired

Employees (retabulated)
3. Medical Care System for the Elderly in the Latter－－

Stage of Life
4. Long-term Care Insurance

－

－

－

10,986,544－－

6. Employees' Pension Funds

－

－

－

5. Employees' Pension Insurance－

7. Coal Mining Pension Fund－

8. National Pension－

9. National Pension Fund－

10. Farmers' Pension Fund－

11. Seamen's Insurance－

12. Agricultural, Forestry and Fishery Organization,
Employees' Mutual Aid Association
13. Mutual Aid Association of Private School

Personnel
14. Employment Insurance

15. Workmen's Accident Compensation Insurance
16. Child Allowance (Jido Teate)

Public Employees:

17. National and Related Public Service Mutual

Aid Association
18. Existing Associations, etc.

19. Local Government Employees' Mutual Aid
Association

20. Yahata Mutual Aid Association, etc.

21. Government Employees' Accident Compensation, etc.
Compensation
23. Public Corporation Staffs' Accident Compensation
24. National Public Employees' Pensions
Public Health Service:

－
－
－

－

15,295

1

2,829

－

14,864

－

155

－

100

－

5,652

－

－

－

1,142

－

6,585

3,170

70,344－－

630,313

－

－

95

－

1,680

－

－

－

－

－

888

－

3,762

－

－

－

－

－

－

－

－

－

－

－

－

－

－

－

－

－

25. Local Public Employees' Pensions

－

－

－

49,011－－

22. Local Government Employees' Accident

－

－

－

－

Family Allowance:

－

8,007

－

－

－

－

－

－

154

－

－

26. Public Health

2,448

4

27. Public Assistance

99,096－－6,920,339

－

－

－

－
－

1,978,846

601,90997,565－

1,924,687－

11,204,121

7,572

9,568,016

3,096,892

Public Assistance and Social Welfare:
28. Social Welfare

14,524

Employment Measures:

29. Employment Measures

War Victims:

30. Aid for War Victims

Other Schemes

101,509

Local Government Expenditure Exclusively Financed by

Local Revenue (retabulated)
Total

22

35,307

106,731－1,660,980

－

2,028

40

460,780

42,773

(Unit: Millions of yen)
Expenditure

Benefits
Administrative

Operating loss in

6,801,777

135,653－

181,768

7,119,198 1.(A)9,335,258

251,579－

526,891

10,113,728

2.

15,823,862

80,657－

698,879

16,603,398

3.

－

11,94723,735,194

costs

Total

4,565,282
77

140,496－

10,986,544

238,804

1,000,337

28,62323,456,768
499

266,479
114

24,391,449

117,637

71,1051,460

263,161

26,436

5,856

497,082－－－

131,562

－

273

－

0

4,976,860 1.(B)77

11,356,910
1,029,233
614

4.

5.

6.
7.

－

48,09624,557,181－

95,975

168,540

10.

－

1,960

9,004

12.

－

105,6214,701,930

14.

－

2,725

－

6,961

Subtotal

271,082

－

6,560

1,189

Otherscapital market

8,120

115

－

106

277,841

29,276504,149

8.

9.

11.
13.

4,479,864

116,4452,624,936

7,092

－

27,6442,659,673

16.

1,692,441

13,341－

1,981

1,707,763

17.

5,259,950

33,722－

1,679

5,295,351

19.

－

－

－

10,681

82

3,603

853,936

62,062599

10,68160,715

1,962
100

－

58,818

－

－

－

1,888

－

42

973,469

64,024

2,587

18.

20.

21.

30,664

2,506

4,840

26

－

－

－

5,292

25.

6,189,375

11,580－103,440

6,304,395

26.

3,571,948

40,568－－－

301,562

3,612,516

11,957,560

27.

343,946541－

15,407359,894

29.

3,432

－

176,696

30.

3,521

5,292

11,643,006

173,263－

12,991

4,567,520

144,808

138,743,261

1,728,766

3,066,263

95,340－－－－33,212

15.

4,866

－

18,4944,730,822－

2,613,432

143,085,459

－

－

23

3,161,603

22.

23.

24.

28.

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

Difference

between receipts

Total

expendituresand expenditures(Balance ofPayments)

Social Insurance:

1. Health Insurance(A) Health Insurance Managed by the Japan Health4,742,826

Insurance Association(B) Society-managed Health Insurance

4,661,040

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. Long-term Care Insurance

6. Employees' Pension Funds

8. National Pension

9. National Pension Fund

11. Seamen's Insurance

77

449

－

16,603,398

588,329

Employees' Mutual Aid Association
13. Mutual Aid Association of Private School
Personnel

14. Employment Insurance

15. Workmen's Accident Compensation Insurance
16. Child Allowance (Jido Teate)

Public Employees:

17. National and Related Public Service Mutual

Aid Association
18. Existing Associations, etc.

19. Local Government Employees' Mutual Aid
Association
20. Yahata Mutual Aid Association, etc.

22. Local Government Employees' Accident

3.
4.

9,870,862

5.

－

614

△ 157

7.

1,030,070

94,796

347,432

24,904,613

2,571,956－

168,540

623

277,841

138,213

6.

8.

9.

10.

42,329

5,857

11.

－

9,004

△ 1,70512.

800,1031,304,252

213,324

13.

76,861

4,778,791

1,150,940

14.

－

2,659,673

581,01016.

2,048,951

3,756,714

308,575

17.

55,453

119,477△ 28,873

18.

5,843,553

11,138,904

1,743,207

19.

－

21. Government Employees' Accident Compensation, etc.

511,950

2.

48,520,396

13,424

Family Allowance:

11,356,910

758,700

24,785,202

13,052

12. Agricultural, Forestry and Fishery Organization,

827,892 1.(B)－－10. Farmers' Pension Fund

9,637,900

12,574,935

837

7. Coal Mining Pension Fund

356,636 1.(A)2,461,207－

5. Employees' Pension Insurance

11,862,023

986,892

185,892

15.

－

10,681

2,587

△0

20.

－

21.

Compensation
23. Public Corporation Staffs' Accident Compensation－

33,212

10,341

22.

－

3,603

－

23.

25. Local Public Employees' Pensions

－

5,292

－

25.

24. National Public Employees' Pensions－

Public Health Service:
26. Public Health－Public Assistance and Social Welfare:
27. Public Assistance

4,866

6,304,395

24.

－

26.

28. Social Welfare－

11,957,560

－

－

27.

29. Employment Measures－

359,894

－

29.

－

30.

－

Employment Measures:
War Victims:

30. Aid for War Victims－

Other Schemes

Local Government Expenditure Exclusively Financed by

Local Revenue (retabulated)
Total

24

3,612,516－

176,696－

4,730,822

295,674－

3,161,603△045,849,940

188,935,399

20,184,043

28.

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 each scheme’s accounts for FY 2021.
２．Among the sources of revenue of the Medical Care System for the Elderly in the Latter Stage of Life, the support coverage of thissystem is recorded as "Transfer to other systems" of the health insurance, and its receipt is included as a part of the "Transfer fromother schemes" of the Medial Care System for the Elderly in the Latter Stage of Life.
３．There are no figures for “Health and Medical Services for the Aged” due to the termination of liquidation following the abolition of
the medical care system for the aged in 2008.
４．Category I insured persons' contributions to Long-term Care Insurance is included in the Contributions of Long-term Care Insurance.
However, Category II insured persons' contributions are included in the Contributions of the health insurance, which will then berecorded in the form of transfer 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 17 (on the webpage).
５．The revenue from the capital of the Employees' Pension Insurance and National Pension is estimated with reference to the Ministryof Health, Labour and Welfare "Annual report on investment of pension reserve funds for Fiscal Year 2021."
６．The amount of Employees' Pension Funds includes a portion paid by the employees' pension fund in lieu 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 their contributions to the Employees'
Pension Insurance, of which the portion for the Basic Pension is recorded 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 otherschemes" of the National Pension).
９．Since April 2020, the Agricultural, Forestry, and Fishery Organization Employees' Mutual Aid Association has been providing special
lump-sum payments for the completion and dissolution of the scheme.
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 ofeach mutual aid association.
11．As of April 1997, short-term benefits (i.e., medical benefits) of Public Corporations Staff's Mutual Aid Associations have beentransferred to Society-managed Health Insurance, and the long-term benefits (i.e., pension benefits) have been integrated into
Employees' Pensions. Further, a part of the pension 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 ofRepresentatives, House of Councilors, National Diet Library, 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 the unemployment account in the labour
insurance special account, and the employment measure is based on the balance of the general account.
15．Other schemes include the Local government expenditure exclusively financed by local revenue；Relief System for Sufferers fromAdverse Drug Reactions; Relief System for Sufferers from Diseases Infected from Biological Products; Small-and-Medium-sizedEnterprise 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 16 (on the
webpage) in Appendix 4 for the amounts of receipts and expenditure of each system. In principle, expenses that are clearly stipulated
to be implemented under the laws and ordinances 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-authorized nurseries, and medical
expenditure of local governments under their own policies are included as well.
16．For Social Welfare, "Family allowances" is the total of child allowances, and income support for single parent families and handicappedchildren.
17．"Unemployment and employment measures" include subsidies for employment maintenance incentives for elderly employees.
18．Rounding the numbers may cause some discrepancies. After rounding of the numbers, a zero represents up to one million.
Note 1 Explanatory notes on items from “Social Benefit”
１．Receipts items(i) Income from capital includes interest, dividends, facility usage fees, rent, capital gains, profits from redemption, etc.
(ii) Other receipts include receipts from reserves, etc.
(iii) Transfer from other schemes includes the following: transfer payment from all schemes to the medical care system for the early-stageelderly; transfer payments from all health insurance schemes to the Medical Care System for the Elderly in the Latter Stage of Life;
transfer payments from all health insurance 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 Insuranceand National Health Insurance; transfer payments from the National Pension to other schemes for the payment of universal Basic
Pensions; transfer payments from Employees' Pension to Mutual Aid Association Pensions； transfer payments from all health25insurance schemes to Long-term Care Insurance, etc.
２．Expenditure items(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 employedon a daily-wage basis, retired employees, the early-stage elderly, and the Medical Care System for the Elderly in the Latter Stage of
Life; transfer payments from other pension 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.”
Note 2 Correspondence with time series tables
１．Correspondence with time series tables – "Social Security Revenue (ILO standards)" in this publication refers to the "Subtotal" of therevenue.
２．"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 to other schemes."
３．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 above in"Benefits."

26