ISSN: 2187 - 5499
IPSS: Statistical Report No.33

The Financial
Statistics ofSocial Security
in Japan
Fiscal Year 2020
(April 2020 - March 2021)

National Institute of Population and Social Security ResearchTOKYO JAPAN 2022

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) 2020. 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
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 2022
National Institute of Population and Social Security Research
Kuniaki Tanabe Director-General

Contents of the Financial Statistics of Social Security in Japan, FY 2020
Financial Statistics of Social Security in Japan
I. Summary of Social Expenditure and Social Benefit, FY 2020
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. International comparison of Social Expenditure

Figure 2 International comparison of Social Expenditure by policy area as a percentage of GDP,FY2019
3. Social Benefit (ILO standards)

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

Table 5 Social Security Revenue
Table 6 Social Security Revenue by source
Figure 4 Diagram of Social Security Revenue and Social Benefit based on the ILO Standards, FY
2020
II. Summary Tables
Summary Table 1 Social Expenditure Summary Table, FY2020
Summary Table 2 Social Benefit Balance Table, FY2020
III. Time Series Tables
Table 1 Social Expenditure by policy area, FY 1980 - 2020
Table 2 Social Expenditure by policy area as a percentage of GDP, FY 1980 - 2020
Table 3 Rates of increase in Social Expenditure and GDP from the previous year, FY 1981- 2020
Table 4 Social Expenditure and GDP per person, FY 1980 - 2020
Table 5 International comparison of Social Expenditure by policy area, FY 2015 -2020
Table 6 International comparison of Social Expenditure by percentage of policy area, FY 2015 - 2020
Table 7 International comparison of Social Expenditure by policy area as a percentage of GDP,FY 2015 - 2020

Table 8 Social Benefit by category, FY 1950 - 2020
Table 9 Social Benefit by category as a percentage of GDP, FY 1951 - 2020
Table 10 Social Benefit by category as a percentage of NI, FY 1951 - 2020
Table 11 Annual rates of increase in Social Benefit, GDP, and NI, FY 1951 - 2020
Table 12 Social Benefit, GDP, and NI per person, FY 1951 - 2020
Table 13 Social Benefit by functional category, FY 1994 - 2020
Table 14 Social Security Revenue by source, FY 1951 - 2020
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 with 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 thisreport. Since 1949, the ILO had conducted 18 international inquiries on social benefits andpublished reports. In these inquiries, data on social security receipts and expenditures werecollected within the framework of ILO

Convention No. 102 (1952) concerning MinimumStandards of Social 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 Health and 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 andframework were modified to consider a wider range ofsocial 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 ninefunctions:(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 legallydefined obligations.

1

This section is based on ILO(2005) ILO Social Security Inquiry, ILO.

1

Since FY 2000, we have been providing statistics on social security receipts and expenditures
based on the 19th International Inquiry. In addition, we have continued to update the data
based on the 18th Inquiry as well in order to ensure the time series data availability since FY1950.
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 the data based not only on ILO standards, but also on otherinternational 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 late 1990s, international comparisonsbased on a unified definition based on ILO standards have become impossible.
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.
However, as the statistics based on the ILO’s Cost of Social Security have been used widely
among policymakers and researchers in Japan, we have continued providing the data based on
the ILO framework as well.
In the next section, we explain the framework of the OECD standard.
2. Social Expenditure based on the OECD standards

2OECD 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 theirwelfare, 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 interpersonal redistribution or involve compulsory participation. The OECD Social Expendituregroups social benefits with social purpose into the following nine policy areas:
2

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

2

(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 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 andproviding 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 expenditures.
In the main part of this report, we present the aggregated results of social expenditures in
the following 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, we used 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 usedin both standards) to ensure the statistics are useful to a wide range of users.

3

I. Summary of Social Expenditure andSocial Benefit, FY 20204

１

Social Expenditure（OECD standards）（１）Social Expenditure 3
The total Social Expenditure (OECD standards) in FY 2020 was 136,360 billion yen (the highest
since the compilation began in 1980), an increase of 8,481.7 billion yen or 6.6% compared with theprevious fiscal year. The percentage share of the gross domestic product (GDP) was 25.46%, up
2.52 percentage points from the previous year (Table 1).
The average Social Expenditure per capita was 1,081,000 yen, an increase of 67,400 yen or 6.7%
over the previous year.
Table 1 Social Expenditure

Total amount

FY2016FY2017FY2018FY2019FY20201,222,412

1,242,372

1,254,814

1,278,783

1,363,600

14,201

19,96012,442

23,96984,817

(%)

1.2

1.6

1.0

1.9

6.6

(%)

22.44

22.36

22.56

22.95

25.46

(% points)

0.09△ 0.08

0.20

0.39

2.52

(Thousand)

963.0

980.5

992.4

1,013.6

1,081.0(Thousand)

12.4

17.5

11.9

21.2

67.4

(%)

1.3

1.8

1.2

2.1

6.7

(Hundreds ofmillions of yen)

Increase/decrease from(Hundreds ofthe previous fiscal year

millions of yen)

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

Source: The number of population is based on the Statistics Bureau, Ministry of Internal Affairs and Communications "Current
Population Estimates as of October 1, 2020.” GDP are based on the Cabinet Office's "Annual Report on National
Accounts for FY 2020."

Compared to "social security benefits" (ILO standard), "social expenditure" (OECD standard) includes
expenditures that are not directly attributable to individuals, such as facility maintenance costs.
35

（２）Social Expenditure by policy area
Among the nine policy areas of Social Expenditure in FY 2020 4 , “Health” is the largest with
55,902.6 billion yen (41.0% of the total). It is followed by “Old age” with 48,797.5 billion yen (35.8%of the total) and “Family” with 10,753.6 billion yen (7.9% of the total) (Figure 1 and Table 2).
The policy areas with the largest increases compared with the previous year were “Active labour
market programme” (3,190.8 billion yen, up 384.7%), “Health” (2,850.2 billion yen, ＋5.4%), and“Family” (1,080.5 billion yen, ＋11.2%). The “Active labour market programme” area includes anincrease in the Employment Adjustment Subsidy; the “Health” area is affected by expenditure on
measures against COVID-19, such as the Emergency Comprehensive Support Grant for COVID19, and the “Family” area by an increase in education and childcare benefits for children andtemporary special benefits for child-rearing households and single-parent households.
Figure 1 Trends of Social Expenditure by policy area
Trillion yen

Other social policy
areas

140

Housing

120

Unemploy100

ment
Active labour
market programme

80

Family60
Health40
Incapacity-related
benefits

20
0Survivors
1980

1985

1990

1995

2000

2005

2010

2015

2020

Old age

Fiscal Year

Note: Since the aggregation methods for the Old age category and the Health category are different before and after FY2010 and
FY2011, caution is required when looking at the trends. For details, please see the note in Table 1 of the Time Series Table.
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】
Medical-care 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.
4

6

Table 2 Social Expenditure by policy area
FY2016
Amount of expenditure

FY2017FY2018FY2019FY2020(Hundreds ofmillions of yen)

Old age473,447

478,004

482,246

483,903

Survivors

65,79365,61865,07464,600487,975
64,199

Incapacity-related benefits

56,81058,732

60,63062,392

66,020

Health499,709510,779

516,879

530,524

559,026

Family80,41286,451

90,567

96,730107,536

Active labour market

8,008

8,331

8,556

8,294

40,202

Unemployment

8,649

8,430

8,535

8,964

12,717

Housing

6,093

6,131

6,084

6,028

6,048

Other social policy areas

23,49019,894

16,243

17,347

19,878

Increase/decrease from(Hundreds ofthe previous fiscal year

millions of yen)

Old age

1,631

4,558

4,242

1,657

4,071

Survivors

△ 999

△ 175

△ 544

△ 474

△ 401

Incapacity-related benefits

1,387

1,922

1,898

1,762

3,627

Health3,907

11,0706,100

13,64528,502

Family

4,390

6,039

4,115

6,164

10,805

Active labour market

△ 227

323

225

△ 262

31,908

Unemployment

△ 635

△ 219

105

429

3,753

Housing

△ 134

38

△ 47

△ 56

20

Other social policy areas

4,882△ 3,596△ 3,652

1,105

2,531

Percentage change fromthe previous fiscal year（%）

Old age

0.3

1.0

0.9

0.3

0.8

Survivors

△ 1.5

△ 0.3

△ 0.8

△ 0.7

△ 0.6

Incapacity-related benefits

2.5

3.4

3.2

2.9

5.8

Health

0.8

2.2

1.2

2.6

5.4

Family

5.8

7.5

4.8

6.8

11.2

Active labour market

△ 2.8

4.0

2.7

△ 3.1

384.7

Unemployment

△ 6.8

△ 2.5

1.2

5.0

41.9

Housing

△ 2.2

0.6

△ 0.8

△ 0.9

0.3

26.2

△ 15.3△ 18.46.8

14.6

Old age

38.7

38.5

38.4

37.8

35.8

Survivors

5.4

5.3

5.2

5.1

4.7

Incapacity-related benefits

4.6

4.7

4.8

4.9

4.8

Health

40.9

41.1

41.2

41.5

41.0

Family

6.6

7.0

7.2

7.6

7.9

Active labour market

0.7

0.7

0.7

0.6

2.9

Unemployment

0.7

0.7

0.7

0.7

0.9

Other social policy areas
Composition ratio（%）

Housing

0.5

0.5

0.5

0.5

0.4

Other social policy areas

1.9

1.6

1.3

1.4

1.5

Old age

8.69

8.60

8.67

8.68

9.11

Survivors

1.21

1.18

1.17

1.16

1.20

Incapacity-related benefits

1.04

1.06

1.09

1.12

1.23

Health

9.17

9.19

9.29

9.52

10.44

Family

1.48

1.56

1.63

1.74

2.01

Active labour market

0.15

0.15

0.15

0.15

0.75

Unemployment

0.16

0.15

0.15

0.16

0.24

Housing

0.11

0.11

0.11

0.11

0.11

Other social policy areas

0.43

0.36

0.29

0.31

0.37

As a percentage of GDP（%）

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

7２International comparison of Social Expenditure

Figure 2 shows the ratios of Social Expenditure to GDP among six developed countries in FY
2019. These indicate that Social Expenditure in Japan is larger than the UK, but smaller than theFrance, Germany, Sweden, and USA.
Figure 2 International comparison of Social Expenditure by policy areas as a percentage of GDP,FY2019(対GDP比)
35%
0.68%
30%
0.37%
25%

0.23%
0.15%

0.11%
0.31%

0.75%
2.01%

1.74%

0.11%
0.16%
0.15%

15%

0.62%
0.82%

10%

1.20%

2.41%

0%

9.11%

As a percentage

0.15%

Unemployment

6.51%

9.27%

Active labour
marketprogrammes
Family

4.05%

0.23%

1.52%

Health

1.73%

0.60%

6.24%

Housing

1.70%

1.11%
0.05%

Other social
policy areas

2.71%

6.56%

3.77%

1.16%

8.68%

0.59%

0.72%

12.35%
9.09%

8.68%

Incapacityrelated benefits
Survivors

Japan
Japan

Japan
Japan

UK
UK

USA
USA

SwedenSwedenGermany
Germany

FranceFrance25.46%

22.95%

20.13%

24.02%

25.47%

28.18%

31.49%(FY2020)(FY2020)

Social Expenditure

9.16%

14.07%

1.33%
5%

3.42%

0.08%

1.12% 7.93%

1.23%

0.79%

1.03%
0.69%
1.49%

1.02%

1.12%
9.52%

0.33%

2.49%

20%

10.44%

0.50%

0.38%

0.10%

0.62%

0.24%

0.19%

Old ageof GDP

Note: Figures are updated on 13th March 2023, following an update of the OECD Social Expenditure Database.
Source: Social Expenditure for OECD countries other than Japan is based on the OECD Social Expenditure database (as of 16th
February 2023). GDP data on Japan are based on the Cabinet Office's "Annual Report on National Accounts for FY 2020",
while the data on other countries are based on the OECD Reference Series (as of 16th February 2023).

8

３Social Benefit（ILO standards）（１）Social Benefit
The total amount of Social Benefit (ILO standards) in FY 2020 was 132,221.1 billion yen (thehighest since the compilation began in 1950), an increase of 8,296.7 billion yen or 6.7% comparedwith the previous fiscal year. The percentage share of the GDP was 24.69%, up 2.45 percentage
points from the previous year (Table 3).
The average Social Benefit per capita was 1,048,200 yen, an increase of 65,900 yen or 6.7% overthe previous year.
Table 3 Social Benefit

Total amount

FY2016FY2017FY2018FY2019FY20201,183,128

1,200,690

1,214,000

1,239,244

1,322,211

14,983

17,562

13,311

25,24382,967

(%)

1.3

1.5

1.1

2.1

6.7

(%)

21.72

21.61

21.82

22.24

24.69

(% points)

0.11△ 0.11

0.22

0.41

2.45

(Thousand)

932.1

947.6

960.1

982.2

1,048.2(Thousand)

13.0

15.5

12.5

22.1

65.9

(%)

1.4

1.7

1.3

2.3

6.7

(Hundreds ofmillions of yen)

Increase/decrease from(Hundreds ofthe previous fiscal year

millions of yen)

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

Source: The number of population is based on the Statistics Bureau, Ministry of Internal Affairs and Communications "Current
Population Estimates as of October 1, 2020.” GDP are based on the Cabinet Office's "Annual Report on National
Accounts for FY 2020."

9

（２）Social Benefit by category
The three categories of Social Benefit in FY 2020 5 were as follows: “Medical care” 42,719.3 billion
yen (32.3% of the total), “Pensions” 55,633.6 billion yen (42.1% of the total), and “Welfare andothers” 33,868.2 billion yen (25.6% of the total) (Figure 3 and Table 4).
The increases from the previous year were 1,995.1 billion yen (+4.9%) for “Medical care,” 181.5
billion yen (+0.3%) for “Pensions,” and 6,120.1 billion yen (+22.1%) for “Welfare and others,”
mainly due to an increase in the Employment Adjustment Subsidy (Table 4).
Figure 3 Trends of Social Benefit by category
Trillion yen
140

Welfare andothers
33.9trillion yen(25.6%)

120
100
80

Pensions
55.6trillion yen(42.1%)

60
40

Medical care

20042.7trillion yen(32.3%)
1970

1980

1990

2000

2010

2020

Fiscal Year
Source: Compiled from Time Series Table 8.

5

The main programs and benefits included in Social Benefit by category are as follows. 【Medical care】Medical-

care insurance, public funded healthcare, Medical assistance out of public assistance, 【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, NewChild and Child-rearing Support System, public assistance (other than medical assistance)
Refer to Appendix 2-3 for further information.

10

Table 4 Social Benefit by category
FY2016
Amount of benefit

FY2017FY2018FY2019FY2020(Hundreds ofmillions of yen)

Medical care

388,174

394,243

397,494

407,242427,193

Pensions

543,800

548,349

552,581554,520556,336

Welfare and others

251,154

258,098

263,926

277,481338,682

97,175101,030

103,885

107,347

114,169

Long-term care(retabulated)
Increase/decrease from(Hundreds ofthe previous fiscal year

millions of yen)

Medical care

2,523

6,069

3,251

9,748

19,951

Pensions

2,870

4,550

4,232

1,939

1,815

9,590

6,944

5,828

13,55561,201

2,069

3,855

2,855

3,462

6,822

Welfare and others
Long-term care(retabulated)
Percentage change fromthe previous fiscal year（%）

Medical care

0.7

1.6

0.8

2.5

4.9

Pensions

0.5

0.8

0.8

0.4

0.3

Welfare and others

4.0

2.8

2.3

5.1

22.1

2.2

4.0

2.8

3.3

6.4

Medical care

32.8

32.8

32.7

32.9

32.3

Pensions

46.0

45.7

45.5

44.7

42.1

Welfare and others

21.2

21.5

21.7

22.4

25.6

8.2

8.4

8.6

8.7

8.6

Medical care

7.12

7.09

7.15

7.31

7.98

Pensions

9.98

9.87

9.93

9.95

10.39

Welfare and others

4.61

4.64

4.74

4.98

6.32

1.78

1.82

1.87

1.93

2.13

Long-term care(retabulated)
Composition ratio（%）

Long-term care(retabulated)
As a percentage of GDP（%）

Long-term care(retabulated)

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

11４Social Security Revenue（ILO standards）

Social Security Revenue 6 in FY 2020 amounted to 184,816 billion yen, an increase of 52,462.9
billion yen or 39.6% over the previous year (Table 5).
Table 5 Social Security Revenue

Total amount(Hundreds ofmillions of yen)

Increase/decrease from(Hundreds ofthe previous fiscal year

millions of yen)

Percentage change fromthe previous fiscal year(%)

FY2016FY2017FY2018FY2019FY20201,364,995

1,412,809

1,325,843

1,323,531

1,848,160

111,418

47,814△ 86,966△ 2,312524,629

8.9

3.5

△ 6.2

△ 0.2

39.6

Social Security Revenue by source is “Social insurance” amounting to 73,541 billion yen,accounting for 39.8% of the total. It is followed by “Taxes” of 58,952.7 billion yen, accounting for31.9% of the total (Table 6).
Total Social Security Revenue increased by 39.6% compared with the previous fiscal year. Thiswas due to an increase of 42,347.1 billion yen in “Income from capital” as a result of a year-on-year
rise in the investment performance of pension funds. The other item with the highest percentage
increase compared with the previous year was “State contributions” (+19.2%). This was mainly due
to expenditure on measures against COVID-19.

6

The concept of social security funding is based on ILO standards, as is Social Benefit. The total amount includes

revenue for administrative costs and facility maintenance.

12

Table 6 Social Security Revenue by source
FY2016
Amount of resources

FY2017FY2018FY2019FY2020(Hundreds ofmillions of yen)Social Insurance

688,959

708,013725,926

740,082

735,410Contribution from insured persons

364,949

373,647

383,382

389,665

387,032

Contribution from employers

324,010334,366

342,544

350,417348,378

Taxes

493,214498,872

503,713518,937

589,527

State contribution

332,204

333,299335,797

343,867

410,026

Other public contribution

161,010

165,573

167,916

175,070

179,502

Income from capital

103,224

141,126

44,28615,929439,400

Others

79,59764,79951,91948,582

83,823

19,637

19,053

17,913

14,157△ 4,672

Increase/decrease from(Hundreds ofthe previous fiscal year

millions of yen)Social Insurance
Contribution from insured persons

11,222

8,698

9,735

6,284

△ 2,633

Contribution from employers

8,415

10,355

8,178

7,873

△ 2,039

Taxes

10,662

5,658

4,841

15,22570,590State contribution

6,677

1,095

2,497

8,071

66,158Other public contribution

3,985

4,563

2,343

7,154

4,431

Income from capital
OthersPercentage change fromthe previous fiscal year

82,65437,902△ 96,840△ 28,356

423,471△ 1,534△ 14,799△ 12,880△ 3,337

35,241

2.9

2.8

2.5

2.0

△ 0.6

（%）

Social Insurance
Contribution from insured persons

3.2

2.4

2.6

1.6

△ 0.7

Contribution from employers

2.7

3.2

2.4

2.3

△ 0.6

2.2

1.1

1.0

3.0

13.6

State contribution

2.1

0.3

0.7

2.4

19.2

Other public contribution

2.5

2.8

1.4

4.3

2.5

Taxes

Income from capital

401.8

36.7

△ 68.6△ 64.02,658.4

Others△ 1.9△ 18.6△ 19.9

△ 6.4

72.5

Composition ratio（%）

Social Insurance

50.5

50.1

54.8

55.9

39.8

Contribution from insured persons

26.7

26.4

28.9

29.4

20.9

Contribution from employers

23.7

23.7

25.8

26.5

18.9

36.1

35.3

38.0

39.2

31.9

State contribution

24.3

23.6

25.3

26.0

22.2

Other public contribution

Taxes

11.8

11.7

12.7

13.2

9.7

Income from capital

7.6

10.0

3.3

1.2

23.8

Others

5.8

4.6

3.9

3.7

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. The Others category includes receipt from the reserve funds.
Source: Compiled from Time Series Table 14.

13

14

184.8

Revenue

Social Security

Source6.4(4.8)

Balance

Others49.0

1.8

Balance

Others49.0

1.8Administrative cost 1.8

0.6(0.5)

5.0(3.8)

10.3(7.8)(31.1)

41.1

0.9(0.7)

Administrative cost 1.8

Housing

Unemployment

Family benefits

Sickness and health

Employment injury

Invalidity benefits 5.2(4.0)

Survivors

58.9(44.6)

By Function

Old age】

Social assistance & others 3.7(2.8)(25.6)

33.9

55.6(42.1)

42.7(32.3)

Expenditure

11.4

long-term care

Other including

others

Welfare andPensions

Medical care

By Category

【

132.2

Social Benefits(Unit：Trillion yen, %)others (135.8 trillion yen), and it does not include any transfer to and from other systems.

4. Balance refers to the difference between Social Security Revenue (184.8 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 2020 amounted to 132.2 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 2020 amounted to 184.8 trillion yen (excluding transfer from other systems). The figures in square brackets represent the ratio toNotes:

2.6
5.8[23.8]

43.9

18.0

41.0

59.0

34.8

38.7

[31.9]

OthersFrom the reserve funds

OtherscapitalIncome fromcontribution

Other publicState contribution

Taxes

employees

Contribution frominsured persons

Contribution from73.5

[39.8]】

8.4[4.5]

Receipts

Social Insurance【

Figure 4 Diagram of Social Security Revenue and Social Benefit based on the ILO Standards, FY 2020

Ⅱ. Summary Table

15

Summary Table 1 Social Expenditure Summary Table, FY2020(Unit: Millions of yen)Social Expenditure
136,359,954

Total

Old ageCash benefits

48,797,462
47,611,728

Normal retirement pension
Early retirement pension

46,765,850－

Other cash benefits
Benefits in kind

845,878
1,185,734

Nursing care and home-help services
Other benefits in kind

1,061,960
123,774

Survivors
Cash benefits

6,419,883
6,351,733

Survivor's pension
Other cash benefits
Benefits in kind

6,275,889
75,844
68,150Funeral expenses

68,034

Other benefits in kind
Incapacity-related benefits
Cash benefits

116
6,601,951
3,619,384

Disability pension

2,190,822

Pension (employment injury)
Temporary absence from work benefits (employment injury)
Temporary absence from work benefits (accident and sickness)

398,394
98,956
488,884

Other cash benefits
Benefits in kind

442,327
2,982,567

Nursing 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

2,476,497
3,331
502,739
55,902,599－
55,902,599
10,753,551
4,002,595
2,676,878
975,511350,206
6,750,956
5,057,135
906,271787,549
4,020,186

Public employment services and administration
Training
Employment incentives

381,640
68,6503,498,087

Sheltered and Supported employment and rehabilitation

55,277

Direct job creation
Start-up incentives
Unemployment
Cash benefits

16,50824
1,271,692
1,271,692

Unemployment benefits and retirement allowance

1,271,692

Early retirement for labour market reasons
Housing－604,792

Cash benefits
Housing allowance－－

Other cash benefits
Benefits in kind
Housing assistance－604,792
604,792

Other benefits in kind
Other social policy areas－
1,987,839

Other cash benefits
Benefits in kind

40,714
499,531

Cash benefits
Income maintenance

1,488,308
1,447,594

Social support
Other benefits in kind

46,067453,464

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

16

Summary Table 2 Social Benefit Balance Table, FY2020 (No. 1)
Receipts
Contributions

Special taxes

allocated to social

Insuredsecurity

Employers

personsState

participation

Social Insurance:
1. Health Insurance(A) Association-Kenpo

5,287,052

5,212,629－

1,273,866(B) Society-managed

4,265,215

4,992,188－

75,746

2. National Health Insurance

3,087,149－－

3,805,288

954

－

－

－

3. Health and Medical Services for the Aged

1,378,291－－

5,361,403

4. Long-term Care Insurance

2,356,677－－

2,649,815

5. Employees' Pension Insurance

16,030,593

16,030,593－

10,198,020

6. Employees' Pension Funds

27,761

48,734－－

7. Coal Mining Pension Fund

－

0

－

－

1,336,526－－

1,878,461

9. National Pension Fund

97,737

－

－

3,321

10. Farmers' Pension Fund

－

－

－

119,619

16,601

20,234

－

3,032

－

45,757－613

428,347

422,233－

136,120571,231

1,142,097－

1,109,481－

897,815－9－855,544－

1,214,360

1,009,343

1,180,662－

297,472－

93,009－284

2,791,321

3,228,902

－

5,365

Medical Care Service Program for Retired
Employees (retabulated)

8. National Pension

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
Family Allowance:
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.

－

－

－

2,732

21. Government Employees' Accident Compensation－

10,826－－

035,078－－23. Public Corporation Staffs' Accident Compensation

－

3,722

－

－

24. National Public Employees' Pensions

－

5,531

－

26

25. Local Public Employees' Pensions

－

6,229

－

－

－

－

－

3,862,976

27. Public Assistance

－

－

－

2,717,563

28. Social Welfare

－

－

－

5,538,143－－－

304,046

22. Local Government Employees' Accident
Compensation

Public Health Service:
26. Public HealthPublic Assistance and Social Welfare:

Employment Measures:
29. Employment Measures
War Victims:
30. Aid for War Victims

－

－

－

220,043

19,348606,064－

224,758

－

－

－

－

38,703,192

34,837,847－

41,002,560

Schemes other than the above
Local government expenditure exclusively financed
by local revenue (retabulated)
Total

17

(Unit: Millions of yen)

Receipts
Participation ofother public

Income from

authorities

Transfer from

Subtotal

Other receipts

capitalTotalother schemes

receipts－－

30,13011,803,677

59

11,803,736 1.(A)－26,004

683,973

10,043,125

119

10,043,244 1.(B)1,682,793－

653,955

9,229,185

3,630,562

12,859,748

－

－

－

954

649

1,602

2,941,576－

460,792

10,142,061

6,370,305

16,512,366

3.

3,419,949

417

272,9438,699,801

2,872,749

11,572,550

4.

－35,683,673

163,358

78,106,236

4,901,717

83,007,954

5.

－

2,504,623

1,029

2,582,149

427,6313,009,779

6.

－

1,476

557

2,034

－

2,034

7.

－

2,049,952

1,579,559

6,844,499

21,773,453

28,617,951

8.

－

931,5673

1,032,628－

1,032,628

9.

－

－

54,179173,798－

173,798

10.

－

1

2,456

42,323

5,381

47,70511.

－

16

20,411

66,797－

66,79712.

7,702

175,555

1,114

1,171,071

306,213

1,477,284

13.

－

91

3,830,036

6,652,936－

6,652,936

14.

－

111,839

221,942

1,231,605－

1,231,605

15.

874,694－

270,744

3,215,341－

3,215,341

16.

－

395,91554,4572,937,849

1,091,086

4,028,935

17.

－

58,35435,591

187,237－

187,237

18.

752,458

1,999,487

5,143

8,782,676

3,364,113

12,146,789

19.

－

－

－

2,732

－

2,732

20.

－

－

－

10,826－

10,826

21.

－

716

5,261

41,055－41,055

22.

－

－

－

3,722

－

3,722

23.

－

－

－

5,557

－

5,557

24.

－

－

－

6,229

－

6,229

25.

251,880－－

4,114,856－

4,114,856

26.

2.

905,210－－

3,622,773－

3,622,773

27.

3,927,788－－

9,465,931－

9,465,931

28.

1,159

－

－

305,204－

305,204

29.
30.

－

－

－

220,043－

220,043

3,184,964

337

34,6214,070,092－

4,070,092

3,138,874－－

3,138,874－

3,138,874

17,950,173

43,940,022

8,382,254

184,816,048

44,743,389

229,559,437

18

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

Employment injuries

Cash benefits

Medical care

Other than

medical care

Social Insurance:
1. Health Insurance(A) Association-Kenpo

5,928,730

348,611－－(B) Society-managed

3,937,701

263,409－－

2. National Health Insurance

8,912,104

13,454

－

－

400

－

－

－

Medical Care Service Program for Retired

Employees (retabulated)

3. Health and Medical Services for the Aged

15,295,460

－

－

－

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

－

－

－

－

10. Farmers' Pension Fund

－

－

－

－

18,107

2,042

1,484

－

－

－

－

－

136,459

9,953

－

－

14. Employment Insurance－

643,670－－

15. Workmen's Accident Compensation Insurance－－

256,642

29,733－－－－242,795

14,942

－

－

－

－

－

－

730,058

116,302－－

20. Yahata Mutual Aid Association, etc.

9

334

－

－

21. Government Employees' Accident Compensation

－

－

2,075

29

－

－

12,327362

23. Public Corporation Staffs' Accident Compensation

－

－

84

－

24. National Public Employees' Pensions

－

－

－

－

25. Local Public Employees' Pensions

－

－

－

－

3,801,994

66,837－－27. Public Assistance

1,815,607

368

－

－

28. Social Welfare

584,258

－

－

－

－

－

－

－

11. Seamen's Insurance
12. Agricultural, Forestry and Fishery Organization,
Employees' Mutual Aid Association

13. Mutual Aid Association of Private School
Personnel

Family Allowance:
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

22. Local Government Employees' Accident
Compensation

Public Health Service:
26. Public HealthPublic Assistance and Social Welfare:

Employment Measures:
29. Employment Measures
War Victims:
30. Aid for War Victims
Schemes other than the above
Local government expenditure exclusively financed
by local revenue (retabulated)
Total

10

－

－

－

1,043,366

5,521

－

－

1,017,724－－－

42,446,657

1,485,441

272,61230,12319

(Unit: Millions of yen)

Expenditure
Benefits
Employment injuries
Cash benefits

Cash benefits otherPensions

Unemployment andPensions

employment measures

Family allowances

than pensions

－

－

－

－

－ 1.(A)

－

－

－

－

－ 1.(B)

－

－

－

－

－

－

－

－

－

－

－

－

－

－

－

3.

－

－

－

－

－

4.

－

－

23,434,377

－

－

5.

－

－

962,203

－

－

6.

－

－

536

－

－

7.

－

－

24,154,116

－

－

8.

－

－

236,782

－

－

9.

－

－

76,665

－

－

10.

3,840

435

－

－

－

11.

－

－

1,431

－

－

12.

－

－

327,760

－

－

13.

2.

－

－

－

4,612,592－

14.

367,150

201,839－

26,021

－

15.

－

－

－

－

2,034,001

16.

3,129

－

1,425,889

－

－

17.

1,332

－

62,836

－

－

18.

68

－

4,341,417

－

－

19.

－

－

359

－

－

20.

7,178

1,545

－

－

－

21.

15,198

3,588

－

－

－

22.

2,831

725

－

－

－

23.

－

－

5,531

－

－

24.

－

－

6,229

－

－

25.

－

－

1,849

－

－

26.

－

－

－

－

－

27.

－

－

－

－

924,675

28.

－

－

－

272,665

－

29.
30.

－

－

159,190

－

－

－

－

35,68674,727

－

－

－

－

－

－

400,724

208,131

55,232,857

4,986,004

2,958,676

20

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

OthersOther than

Cash benefits

kindmedical care

Cash benefits

Social Insurance:
1. Health Insurance(A) Association-Kenpo

－

－

－

1,999

(B) Society-managed

－

－

－

1,664

2. National Health Insurance

－

－

－

7,844

－

－

－

－
42,733

Medical Care Service Program for Retired
Employees (retabulated)

3. Health and Medical Services for the Aged

－

－

－

10,779,239

－

－

－

5. Employees' Pension Insurance

－

－

－

40,196

6. Employees' Pension Funds

－

－

－

14,8097. Coal Mining Pension Fund

－

－

－

0

8. National Pension

－

－

－

2,817

4. Long-term Care Insurance

9. National Pension Fund

－

－

－

14,246

10. Farmers' Pension Fund

－

－

－

133

11. Seamen's Insurance

－

－

－

156

－

－

－

235,058

－

－

－

954

14. Employment Insurance

－

5,967

3,335

72,237

15. Workmen's Accident Compensation Insurance

－

－

－

－

－

－

664,319

－

－

98

－

1,322

－

－

－

－

－

840

－

3,081

20. Yahata Mutual Aid Association, etc.

－

－

－

－

21. Government Employees' Accident Compensation

－

－

－

－

－

－

－

－

23. Public Corporation Staffs' Accident Compensation

－

－

－

－

24. National Public Employees' Pensions

－

－

－

－

25. Local Public Employees' Pensions

－

－

－

－

2,538

4

27,900121,105

27. Public Assistance

96,786－－

1,667,435

28. Social Welfare

426,473－

6,789,901

440,977－－－

14,96012. Agricultural, Forestry and Fishery Organization,
Employees' Mutual Aid Association

13. Mutual Aid Association of Private School
Personnel

Family Allowance:
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

22. Local Government Employees' Accident
Compensation

Public Health Service:
26. Public HealthPublic Assistance and Social Welfare:

Employment Measures:
29. Employment Measures
War Victims:
30. Aid for War Victims
Schemes other than the above
Local government expenditure exclusively financed
by local revenue (retabulated)
Total

－

－

42

57,301

104,973－

1,972,252

584,134

101,047－

1,917,319－

11,410,009

6,909

9,457,749

3,325,162

21

(Unit: Millions of yen)

Expenditure
Benefits
Administrative costs

Total

Operating loss in

Subtotal

Otherscapital market

6,279,340

116,412－88,6636,484,415 1.(A)4,202,774

141,012－

246,926

4,590,712 1.(B)8,933,402

252,069－

310,889

9,496,359

400

－

－

－

400

15,338,193

78,397－314,339

15,730,929

3.

10,779,239

238,859－

101,192

11,119,291

4.

23,474,573

256,392－

15,43823,746,404

5.

977,013

29,292－317

1,006,621

6.

537

124

－

1

661

7.

24,156,933

117,988－

49,42824,324,349

8.

251,028

6,450

－

7,625

265,104

9.

76,798

1,393－

96,999175,19010.

26,064

2,634

－

118

28,817

11.

236,489

2,552

－

17

239,05812.

475,125

6,661

－

138

481,923

13.

5,337,800

125,949－

117,019

5,580,768

14.

881,385

60,749－65,493

1,007,626

15.

2,698,321

37,328－32,0682,767,717

16.

1,688,175

11,474－

1,964

1,701,613

17.

64,168

1,373

－

－

65,541

18.

5,191,765

32,589－1,819

5,226,174

19.

2.

702

162

－

1,867

2,732

20.

10,826－－－

10,82621.

31,474

2,487

－

45

34,006

22.

3,640

－

－

82

3,722

23.

5,531

26

－

－

5,557

24.

6,229

－

－

－

6,229

25.

4,022,226

9,206

－

83,425

4,114,856

26.

3,580,196

42,577－－

3,622,773

27.

9,166,284

28,460－271,187

9,465,931

28.

287,625

1,722－

15,857305,204

29.
30.

216,542

3,501

－

－

220,0433,820,659

151,590－

20,565

3,992,814

3,036,090

102,784－－

3,138,874

132,221,055

1,759,428－

1,843,479

135,823,962

22

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

Expenditure
Difference between receipts
Transfer to otherschemesand expenditures

Total(Balance of Payments)

expenditures

Social Insurance:
1. Health Insurance(A) Association-Kenpo

4,692,492

11,176,907(B) Society-managed

4,535,148

9,125,860

917,385 1.(B)

2. National Health Insurance

2,444,934

11,941,293

918,454

－

400

1,202

Medical Care Service Program for Retired
Employees (retabulated)

626,829 1.(A)2.

3. Health and Medical Services for the Aged－

15,730,929

781,438

3.

4. Long-term Care Insurance－

11,119,291

453,260

4.

5. Employees' Pension Insurance

24,458,997

48,205,401

34,802,552

5.

6. Employees' Pension Funds

792

1,007,413

2,002,366

6.

7. Coal Mining Pension Fund

－

661

1,373

7.

467,993

24,792,342

3,825,609

8.

9. National Pension Fund－

265,104

767,524

9.

10. Farmers' Pension Fund－

175,190△ 1,392

10.

13,11341,930

5,775

11.

－

239,058△ 172,261

12.

756,287

1,238,210

239,074

13.

8. National Pension

11. Seamen's Insurance
12. Agricultural, Forestry and Fishery Organization,
Employees' Mutual Aid Association

13. Mutual Aid Association of Private School
Personnel－

5,580,768

1,072,168

14.

12,516

1,020,142

211,46315.

－

2,767,717

447,625

16.

2,031,984

3,733,597

295,33817.

64,654130,195

57,04318.

5,547,074

10,773,248

1,373,542

19.

14. Employment Insurance
15. Workmen's Accident Compensation Insurance
Family Allowance:
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.

－

2,732

－

20.

21. Government Employees' Accident Compensation－

10,826－21.

－

34,0067,049

22.

23. Public Corporation Staffs' Accident Compensation

－

3,722

－

23.

24. National Public Employees' Pensions

－

5,557

－

24.

25. Local Public Employees' Pensions

－

6,229

－

25.

－

4,114,856－

26.

27. Public Assistance－

3,622,773－

27.

28. Social Welfare－

9,465,931

－

28.

－

305,204

－

29.
30.

22. Local Government Employees' Accident
Compensation

Public Health Service:
26. Public HealthPublic Assistance and Social Welfare:

Employment Measures:
29. Employment Measures
War Victims:
30. Aid for War Victims－

220,043－

Schemes other than the above－

3,992,814

77,278－3,138,874－

45,025,984

180,849,946

48,709,490

Local government expenditure exclusively financed
by local revenue (retabulated)
Total

23

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 2020.
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 16 of Appendix 4.
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 2020."
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．The Agricultural, Forestry and Fishery Organization, Employees' Mutual Aid Association was amalgamated into Employees' Pension
Insurance on April 1, 2002; however, the third tier of the original 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 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 15 (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.
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 otherschemes.”(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 Insurance

24and 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 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 to other 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 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.”
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 thesum 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 thanthose listed above in “Benefits.”

25