Silviase/jgov_v1.4_full_ann huggingface dataset:
Historical period	Historical background	Major changes in social security systems
1983 First year of "United Nations Decade of Disabled Persons"	1982 Act on Health Care for Elderly enacted (co-payment introduced for elderly health services)
1984 Japan became the country with the highest life expectancy	1983 Abolition of free medical care for the elderly; co-payment of medical expenses for the elderly introduced
Life expectancy at birth for females exceeded 80 years	1984 Health Insurance Act revised (90 percent payments for anyone covered by health insurance; formation of medical system for retired people)
1985 Plaza Accord	1985 Pension systems revised (including introduction of basic pension)
Tsukuba World Science Exposition 85 took place	Medical Care Act revised (Medical Plan) Act for Securing the Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers enacted
1986 Appreciation of the yen Overconcentration to Tokyo	1986 Act on Securing, Etc. of Equal Opportunity and Treatment between Men and Women in Employment enacted Introduction of basic pension Act on Health Care for Elderly revised (introduction of health care facilities for elderly persons and phased increase in allotments of up to 100 percent)
Soaring land prices
(4) Response to an aging society with declining birth rate (1989-1998)	1987 Inauguration of Japan Railroad companies	1989 Strategy for promoting health care for elderly persons ('Gold Plan') formulated
1989 The bubble economy (until 1991)
● Aging society with changing basic economic conditions	Introduction of consumption tax
The peak of average stock prices
The '1.57 shock' (total fertility rate became 1.57)
Historical period	Historical background	Major changes in social security systems
● Normalization of social security costs● Equitable benefits and burden-sharing● Establishment of a stable and efficient institutional infrastructure	1990 Birth of united Germany	1990 Revision of eight laws including the Act on Social Welfare Service for Elderly (promotion of welfare services at home and unification of welfare services into municipalities)
Stock market began to crash	1991 Child Care Leave Act enacted
1991 Gulf War
1992 Birth of the Russian Federation
Falling land prices
1994 Signs of aged society (elderly population exceeded 14 percent)	1993 Act on Improvement, etc. of Employment Management for Part-Time Workers enacted The 'Angel Plan' formulated
1994 The 'New Gold Plan' formulated Pension system revised (including increase in the start age of payments (of fixed-amount component)) Act on Stabilization of Employment of Elderly Persons revised (minimum mandatory retirement age of 60 and mandatory efforts to maintain employment of persons after reaching the age of 65) Employment Insurance Act revised (introduction of subsidies for maintaining employment of elderly persons and for child care leave)
1995 The Great Hansin and Awaji Earthquake	1995 'Reconstruction of Social Security Systems', Social Security Council
Tokyo Subway Sarin Incident
Pathogenic E. coli O157 problem
1996 The average age of Japanese citizens exceeded 40 years	1997 Long-Term Care Insurance Act enacted
Consumption tax raised to 5% (including one percent for local consumption tax)
The elderly population exceeded the young population
1998 Nagano Olympic Games took place
Historical period	Historical background	Major changes in social security systems
(5) Economic structural reform and social security (1989-)	1999 International Year of Older Persons	1999 Act for Securing the Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers revised (liberalization of the allowable types of work, in principle)
● Economic and financial structural reform● Normalization of social security costs (including reduction of 220 billion yen of the cost of social security per year)● Equitable benefits and burden-sharing	The global population reached 6 billion	2000 Revision of National Pension Act (rise in the start age of payments (of the component proportional to earnings))Long-Term Care Insurance Act enforced Act on Health Care for Elderly revised (co-payment of medical expenses for the elderly (10% with monthly limit) introduced)Medical Care Act revised (separation of beds for recuperation from beds for general patients, deregulation of advertisements relating to medical institutions, compulsory clinical training for doctors and dentists)Act on Revision, Etc. of the Social Welfare Services Act, Etc. (welfare for disabled persons was changed from 'measures' to 'services' and a support cost system introduced)
2001 Establishment of the Ministry of Health, Labour and Welfare	2002 Health Insurance Act revised (30 percent co-payment of medical expenses, uniform across the various medical insurance systems) Measures for declining birthrate plus one
2003 The unemployment rate hit 5.5% (highest on record)	2003 Act for Securing the Proper Operation of Worker Dispatching Undertakings and Improved Working Conditions for Dispatched Workers revised (extended dispatch period except for 26 types of professional work)Basic Act for Measures to Cope with Society with Declining Birthrate enacted Act on Advancement of Measures to Support Raising Next-Generation Children enacted
Historical period	Historical background	Major changes in social security systems
2005 The total fertility rate became the all-time low of 1.26 Society with a decreasing population	2004 Pension system revised (scheme for a fixed level of pension premiums, including a link to the macro economy) Act on Stabilization of Employment of Elderly Persons revised (mandatory measures to secure employment until age 65) 2005 Long-Term Care Insurance Act revised (conversion to prevention-oriented system and introduction of community-based services) Services and Supports for Persons with Disabilities Act enacted 2006 Reformation of medical systems (comprehensive promotion of normalization of medical costs, formation of medical care system for persons aged 75 or older, rearrangement and integration of insurers on a prefectural basis, and implementation of measures to secure doctors) 2007 Labor Contract Act enacted 2008 Formation of medical care system for persons aged 75 or older 2009 Pension Revision (the government's share of contributions to the basic pension was raised from one third to one half) Employment Insurance Act revised (relaxation of applicability and requirements for benefits)
2008 Financial crisis due to the bankruptcy of Lehman Brothers
(6) Change in government and social security	2009 Change in government	2010 'Suicide prevention and measures for depression project' commenced upon Remuneration for medical treatment revised with positive figures Payment of new child allowance commenced upon 'Outline of draft basic institutions for new systems regarding children and parenting' determined
Historical period	Historical background	Major changes in social security systems
2011 Great East Japan Earthquake	2011 'Basic direction for promotion of reformation in systems for disabled persons' (Cabinet decision) Payment of childcare allowance for single-male-parent families commenced upon 'NENKIN NET' (Pension net) commenced •'NENKIN NET' is a system which provides individual pension record through the Internet. 'Plan for combined reform of social security and tax' (determined by a social security reform study group of the government and ruling parties) Act for Partial Revision of National Pension Act, etc. in order to support securement of income at later stage by Pension and Corporate Pension. Establishment of a job seeker support system (planned) 2012 Reinforcement of long-term care service infrastructure with long-term care insurance (planned)
## Reference material 2

Direction and concrete measures in reforming the social security systems, published by the Ministry of Health, Labour and Welfare on May 12, 2011
## Reference material 3

Outline of the 'Plan for Combined Reform of Social Security and Tax' determined by the Social Security Reform Study Group of the government and ruling parties on June 30, 2011
## ■ Background of discussion

2008>
National Council for Social Security (final report: Dec. 2008)
A medium-term program for establishing a sustainable social security system and stable sources of finance therefor (Dec. 2008)
2009 tax reform (March 2009)
[Paragraph (1) of Article 104 of the supplementary provisions of the Tax Reform Act 2009]
Necessary legislative measures to implement fundamental reform of the tax system without due delay and in stages, which will include consumption tax, shall be taken by March 2012, and on the premise that the economic situation will improve.
Conference on Establishing a Peaceful Society (report of June 2009)
The Social Security Reform Study Group of the government and ruling parties (Oct. 2010)
An interim report of the Research Commission for Radical Reformation of the Tax and Social Security Systems of the Democratic Party (Dec. 2010)
A report from the Advisory Committee on Social Security Reform (Dec. 2010)
Promotion of Social Security Reform (Cabinet Decision made on Dec. 14, 2010)
In addition to clarifying a concrete systematic reform plan for stable and enhanced social security and the sources of finance required for it, consideration should also be given to any tax reformation that is necessary in achieving sound public finance simultaneously with the establishment of the required stable sources of finance, which will result in a plan, as well as a road map therefor, which should be by the middle of 2011, and with the aim of its achievement being based on a national consensus.
Intensive Study Commission on Social Security Reform
· Intensive study on a combined reform of social security and tax with the discussions being open to Japanese citizens
· The first meeting was held on Feb. 5; a 'Draft from MHLW' released on the sixth (May 12); and a 'Social Security Reform Plan' on the 10th (June 2)
Toward the establishment of the 'ideal social security' (Research Commission on Radical Reformation of the Tax and Social Security Systems of the Democratic Party, May 2011)
Meetings held for the Social Security Reform Study Group of the government and ruling parties to prepare a plan
· Meetings held for a plan on a combined reform of social security and tax to be prepared by the Social Security Reform Study Group of the government and ruling parties
· The first meeting was held on June 8; There have been five meetings held up to the fifth (Jun. 30).
Exchange of opinions with local organizations at a 'discussion forum consisting of national and local governments' (June 13)
A Plan on the Combined Reform of Social Security and Tax determined upon by the Social Security Reform Study Group of the government and ruling parties on June 30, 2011; then reported to the Cabinet on July 1
## Overview of Plan

- To date various changes in the social and economic situations have occurred and particularly since the 1960s, when the basic framework of the current social security systems was first formed. The changes include: (1) changes in the employment infrastructure, for example an increase in non-regular employment; (2) diminished safety-net functions in communities and with families; (3) a substantial decrease in the population, in particular of the working generation; (4) a rapid increase in the cost of social security due to the aging society; (5) severe economic and financial conditions that include a sluggish economy and prolonged deflation; and (6) the diminished safety-net functionality of enterprises.

• Report of all the discussions made by the National Council for Social Security and Conference on Establishing a Peaceful Society

• Report of the Advisory Committee on Social Security Reform ('three philosophies' and 'five principles')

Early introduction of a common numbering system for use with social security and tax
### I II. The basic picture with the combined reform of social security and tax

### 1. Basic framework for securing stable sources of social security finance

- The public expenses required for social security benefits will be mainly financed using consumption tax (national and local) revenue

- National consumption tax revenue is currently assigned to three expense items for the elderly. It will remain basically allocated to them in the future, too, but also to four other social security expenses (pensions, medical care, nursing care, and measures against declining birth rate).

- Use of consumption tax revenue (national and local, but excluding the current portion of local consumption tax) should be clearly accounted for (consumption tax revenue will be used exclusively for social security)

- Whereas the increased portion of national and local consumption tax revenue will be allocated to the national and local governments in accordance with roles shared by them in paying social security benefits, the current allocation of national and local consumption tax revenue to the national and local governments and the basic framework for local consumption tax will not change.

- The rate of national and local consumption tax will gradually increase to 10% by the middle of the 2010s.

### 2. Simultaneous achievement of sound public finance alongside the establishment of stable sources of finance required for social security reform

- Aim of achieving the target of sound public finance in FY 2015 will be a milestone for the aforementioned simultaneous achievement.

### I V. Fundamental reform of the entire taxation system

- Concepts of reform of individual income taxation, corporate taxation, consumption taxation, and property taxation

### V. Schedule of combined reform of social security and tax

- Reformation should be based on sincere discussions made at a 'discussion forum between the national and local governments'.

- Reformation of social security will be implemented according to the road map.

- The necessary legislative measures to implement fundamental reformation of the tax system will be in place by March 2012, although on the premise that the economic situation will improve, and in accordance with the road map described in Article 104 of the supplementary provisions

• Improving the economic situation will be comprehensively assessed

• A mechanism that enables flexible responses to unexpected economic fluctuations

• Administrative reforms should be consistently carried out and be accompanied by thorough elimination of any wasteful expenditure

### V I. Policies for recovering from deflation and creating a virtuous cycle of economic growth

- The national government and the Bank of Japan will make every effort to combat deflation

- Combined reformation of social security and tax will contribute to the creation of a virtuous cycle of economic growth
## ☑ Basic framework for use in securing stable sources of social security finance

## (1) Securing stable sources of finance for social security benefits mainly through consumption tax revenue

- The public expenses required for social security benefits will be mainly financed by consumption tax revenue (national and local).

- National consumption tax revenue is currently assigned to three expense items for the elderly. It will remain basically allocated to them in the future, too, but also to four other social security expenses (pensions, medical care, nursing care, and measures against declining birth rate).

- Consumption tax revenue will be utilized at both the national and local level in view of the balance between the size of consumption tax revenue and above-mentioned costs, and for the purpose of securing stable sources of finance for social security.

## (2) Expenditure of consumption tax revenues clearly accounted for

- All consumption tax revenue (national and local, but excluding the current portion of local consumption tax) will be returned to Japanese citizens, none of it used for a bloated bureaucracy, and be clearly accounted for with thoroughly separated accounting and clear provisions in legislation that consumption tax shall be specifically used for social security (ensuring that consumption tax revenue is specifically used for social security).

- In the future consumption tax revenue (national and local) will be secured as the main and stable source of finance for the overall public expense of social security benefits.

## (3) Securing stable sources of finance for social security benefits at both the national and local level

- The current allocation of consumption tax revenue (national and local) to the national and local governments (with regard to allocation to the local government the current local consumption tax and current rate stipulated in the Local Allocation Tax Act) and basic framework for local consumption tax will not change.

- The increased portion of consumption tax revenue (national and local) will be allocated to the national and local governments in accordance with the roles shared between them with regard to paying social security benefits, and to the extent described in (1) above.

- In the light of the concept of securing stable sources of finance for social security reform at this time comprehensive understanding of the overall pictures with social security benefits will be necessary in estimating the cost including of local independent projects, which will in turn result in stable sources of finance required for local independent projects being secured via the implementation of local tax system reform within the fundamental tax reform.

## (4) Consumption tax rate to be gradually increased

- As an initial step the consumption tax rate (national and local) will be gradually increased to 10% by the middle of 2010s, thereby securing stable sources of finance for social security for the time being.
## ■ Simultaneous achievement of sound public finance alongside the establishment of stable sources of finance required for social security reform

- The reformation of social security aims at 'functional enhancement of social security' and 'maintenance of functionality', both of which can only be realized via the simultaneous achievement of sound public finance alongside the establishment of stable sources of finance required for social security reform.

- From this perspective the Combined Reform of Social Security and Tax will need to achieve sound public finance via securing stable sources of finance for social security benefits.

- More specifically, and as an initial step, the consumption tax rate (national and local) will be gradually increased to 10% by the middle of 2010s, which will then account for, at both the national and local level:

• the cost of the 'functional enhancement',

• increased cost of the progress of an aging society,

• the cost of realizing a one-half contribution to the basic pension program being borne by the national government,

• the cost of 'maintaining functionality' that is currently being bestowed on future generations, and

• the cost of the increments in social security expenses due to the increased consumption tax rate;

and thereby securing stable sources of finance for social security.

- With these efforts the aim of completing the targets for sound public finance in FY 2015 will be a milestone for the simultaneous achievement.
## ☑ Fundamental reformation of the entire taxation system

## (1) Individual income tax

- Various tax deductions will be reconsidered along with structural reformation of tax rates.

- Tax deductions with benefits will be considered on the premise of the introduction of a numbering system, and in combination with reworking of the social security systems.

- With taxation of financial securities the effort will be made to integrate the taxation of financial incomes.

## (2) Corporate tax

- The effective corporate tax rate will be reduced, and the taxation base broadened (including a reduced tax rate for small- and medium-size corporations).

## (3) Consumption tax

- Consumption tax (national and local) will be revised in accordance with this plan. With regard to so-called regressiveness, and if some countermeasures are still required even after the consumption tax rate (national and local) is increased to a certain level and tax revenue redistributed across the entire social security system, comprehensive measures will be considered that will be basically benefits rather than plural taxation rates.

- Consideration will be given to more equitable taxation, as well as issues such as the relationship between consumption tax and individual indirect taxes.

- Taxation to reduce CO $ _{2} $ emissions that originate from energy will be introduced. Consideration will also be given to securing sources of finance for local governments in thus developing comprehensive regional measures against global warming. With regard to taxation on vehicles (automobiles), a more simplified, greener, and less burdensome scheme will be introduced.

## (4) Property tax

- Inheritance tax will be reconsidered within the tax base and tax rate structure in normalizing the burden, as well as reducing gift tax.

## (5) Local taxation system

- Local consumption tax will be more important from the point of view of promoting local sovereignty reform and securing stable sources of finance for the social security system for both national and local governments, in constructing a local taxation system with stable tax revenue and more evenly distributed sources, and combined with a reconsideration of local corporate taxation.

## (6) Other

- Better environment for taxpayers, including the introduction of a common numbering system for social security and tax.

Efforts have already been made in FY 2010 and 2011 on the urgently required reforms in these directions as a part of the fundamental tax reform, but continued efforts will be made to ensure the early implementation of the 2011 tax revision, which is being discussed by the Diet.
## ☑ Schedule for Combined Reform of Social Security and Tax

- The Combined Reform of Social Security and Tax will be based on sincere discussions at a 'discussion forum between the national and local governments' in thus facilitating smooth and steady reform at both the national and local level.

- Reform of social security will be implemented without delay in every area, the pace with implementation of the fundamental tax reform maintained, and according to the road map.

- With regard to the fundamental tax reform the national government, together with the Bank of Japan, will make the effort to stimulate the economy and combat deflation, which will then improve the economic situation and enable implementation of the fundamental tax reform, including consumption tax, without delay by making legislative measures needed in FY 2011 via Article 104 of the supplementary provisions of the 2009 Tax Reform Act.

- 'Improvements in the economic situation' will be comprehensively assessed in view of the economic recovery process from the effect of the Great East Japan Earthquake and trends in the global economy, as well as investigating numerical improvements using various economic indicators that include nominal and real growth rates. Implementation of the fundamental tax reform will be accompanied by a mechanism that enables flexible responses to unexpected economic fluctuations. These issues, including what economic indicators will be referenced and criteria for their figures, will require the full consideration of the national government and ruling parties substantiating the necessary measures through the above-mentioned legislation.

- According to this schedule the combined reform of social security and tax will be implemented with the understanding and cooperation having been obtained of Japanese citizens, and in line with efforts that include a reduced number of Diet seats, reduced public personnel expenses, constant administrative reforms with respect to special accounts and public procurements, and thorough elimination of wasteful expenditure via the more effective rearrangement of the budget.