Silviase/jgov_v1.4_full_ann huggingface dataset:
## 【総評】

(1) 国税庁は、国税関係(受付)事務において国税電子申告・納税システム(e-Tax)を使用し国税電子申告・納税特定個人情報ファイルを取り扱うこととしており、一連の事務の内容や流れが具体的に分かりやすく記載されている。

(2) 事務で取り扱われる国税電子申告・納税特定個人情報ファイルについて、特定個人情報ファイルの内容、使用するシステムの機能や接続状況及び特定個人情報の流れが明確に記載されており、特定個人情報ファイルの取扱いプロセスにおけるリスク及びリスク対策が具体的に分かりやすく記載されている。

(3) e-Taxにおいて特定個人情報をインターネット回線経由で入手するリスク対策や国税庁において発生している個人情報の重大事故に対する再発防止策等、本評価対象事務において特に懸念されるリスクとリスク対策についても具体的に分かりやすく記載されており、特段の問題は認められないものと考えられる。

## 【特定個人情報保護委員会による審査記載事項】

(Ⅵ 評価実施手続 4. 特定個人情報保護委員会の承認)

国税関係(受付)事務の内容、国税電子申告・納税特定個人情報ファイルの内容及び特定個人情報の流れが明確に記載されているとともに、リスクの特定及びリスク対策が具体的に分かりやすく記載されており特段の問題は認められないと考えられるが、リスク対策については特定個人情報保護評価書に記載されているとおり確実に実行する必要がある。
## Outline of Pension System

## Overview Japanese Pension system

In Japan, every people of working-age population shall be an insured person of National Pension and receive a Basic pension in their older age. (First layer)

○ Additionally private company workers and public service employees shall join Employees' Pension or Mutual Aid Pension and receive pension, which are supplemental to the National Pension, in proportion to the individual's remuneration. (Second layer)

In addition, Employees' Pension, etc. are available at the option of individuals and companies. (Third layer) (The figures are as of the end of FY2010)

### 68.26 million persons

(Notes) 1. Defined contribution pension plans (corporate plan) is available to subscribers to Employees' Pension Funds, Defined-benefit Corporate pension and Private School teachers and employees MAAs.2. Defined contribution pension plans (individual plan) are available to subscribers to National Pension Fund.3. Tax-qualified pension plans will be shifted to new corporate pension plans, etc. by the end of FY2011.4. “Category-2 insured person, etc.” indicates the insured of Employees' Pension schemes (in addition to Category-2 insured person, that includes persons aged 65 or older who are eligible for pension benefit on the grounds of old-age and retirement).

Category-1 insured persons	Category-2 insured persons	Category-3 insured persons
○ Self-employed persons and farmers, etc. 20 or older but younger than 60○ Insurance is a fixed amount.• ¥14,980 a month as of April, 2012• To be increased by ¥280 every year from April 2005. From FY2017 onward, the amount will be ¥16,900.(Based on the FY2004 value)• The amount of insurance premiums and the level of increase each fiscal year vary according to trends with prices and wages	○ Employees of private businessman and public service employees○ Insurance is proportional to the amount of the reward. (Employees' Pension)• 16.412% as of September 2011• To be increased by 0.354% every year from October 2004. From FY2017 onward, the rate will be 18.30%.○ Premium is shared equally by an employee and an employer.	○ Spouses of private businessman and public service employees○ Contribution by the insured is not required.○ Borne by the insurer of the pension in which a spouse participates.

○ Amounts of Old-Age Pension benefits (FY2012)

• Self-employed (for an insured person with 40 years of participation) : ¥65,541/month

• Married couple of private company workers:

☐ Number of public pension beneficiaries (end of FY2010):

○ Total Pension benefits of public pension beneficiaries (end of FY2010): ¥51,133.2 billion
## Detailed Information 2

## Adopting a Macro-Economic Slide Formula

[Before the system revision]

The amount of pension for those who newly start receiving pension is revised based on wage growth

The amount of pension for those who are currently receiving pension is revised based on price growth

In calculating the amount of pensions, and until benefits are balanced with the within burden, a system where the growth of the amount of pensions will be adjusted shall be utilized rather than direct use of wages and price increases.

## New System of Adjusting the Amount of Pension (Macro-Economic Slide Formula)

People who newly start receiving pension (new decision recipients): wage growth - slide adjustment rate $ ^{*} $

People who are currently receiving pension (previous decision recipients): price growth - slide adjustment rate $ ^{*} $

* Slide adjustment rate:

Increase rate of the total number of people covered by public pensions + fixed rate with consideration of growth rate of average life expectancy (total of approx. 0.8%)

* Annual average from FY2012 to FY2038

Start the adjustment of the amount of benefits in the case where it is anticipated, in the actuarial verification that is held at least once every five years, that keeping the financial equilibrium of pension is difficult throughout the financial equilibrium period, even though keeping necessary amount of pension reserve (approximately one year of the amount of benefit) so as not to be detrimental to pension payment at the end of the approximately 100 years of the financial equilibrium period.

The amount of pension usually increases in response to wage and price increases. However, during adjustment periods of pension benefit, the revision of pension benefit will be reflected in the decrease of the force that bears pension system and growth of average life expectancy so that the increase of the amount of pension shall be suppressed to be lower than the increase of wage and prices. (This system is called as "Macro-Economic Slide Formula")

In subsequent actuarial verification, at a time when the financial equilibrium of pension is anticipated to be sustainable, those adjustments of the amount of benefits shall be concluded.
Detailed Data 1 Changes in Number of Participants in Public Pension Schemes (as of the end of FY)

FY	Total	Primary insured persons of National Pension	Insured persons of Employees' Pension (Secondary insured persons of National Pension, etc.)	Tertiary insured persons of National Pension
Employees' Pension	Mutual aid association
1987	64,105	19,292	28,216	5,299	11,299
1990	66,313	17,579	31,493	5,285	11,956
1995	69,952	19,104	33,275	5,372	12,201
2000	70,491	21,537	32,192	5,231	11,531
2001	70,168	22,074	31,576	5,184	11,334
2002	70,460	22,368	32,144	4,712	11,236
2003	70,292	22,400	32,121	4,677	11,094
2004	70,293	22,170	32,491	4,639	10,993
2005	70,447	21,903	33,022	4,599	10,922
2006	70,383	21,230	33,794	4,569	10,789
2007	70,066	20,354	34,570	4,514	10,628
2008	69,358	20,007	34,445	4,471	10,436
2009	68,738	19,851	34,248	4,429	10,209
2010	68,258	19,382	34,411	4,418	10,046

Source: “Annual Report”, Pension Bureau, MHLW, etc.

(Note) 1. The primary insured persons under National pension include voluntary subscribers.

2. Persons insured by Employees' Pensions include, in addition to secondary insured persons of the National Pension, insured persons aged 65 or older who are eligible for pension benefits on the grounds of old-age and retirement.

Changes in Number of Public Pension Beneficiaries (as of the end of FY)

(Unit: 1,000 persons)

FY	Total	National Pension	(Included) Basic pension only/former National Pension	Employees' Pension	Mutual Aid associations	Welfare pension
1987	22,523	10,077	10,020	8,306	2,652	1,488
1990	25,014	11,001	10,841	10,023	3,027	964
1995	32,373	14,751	11,667	13,621	3,602	400
2000	40,790	19,304	12,078	18,074	3,275	137
2001	42,731	20,238	12,107	19,005	3,380	107
2002	44,748	21,222	12,129	20,315	3,130	82
2003	46,771	22,111	12,107	21,369	3,229	62
2004	48,710	22,997	12,043	22,334	3,333	47
2005	50,566	23,954	11,952	23,156	3,421	34
2006	52,542	24,968	11,874	24,043	3,506	24
2007	54,797	25,925	11,740	25,226	3,628	17
2008	57,435	26,949	11,509	26,684	3,790	12
2009	59,883	27,787	11,221	28,141	3,948	8
2010	61,882	28,343	10,917	29,433	4,101	5

Source: “Annual Report”, Pension Bureau, MHLW, etc.

Notes: 1. The figures in <> denote the numbers when a person receiving both Employees' Pension and Basic Pension benefits (same pension category) is counted as one beneficiary.

2. “Basic pension only/former National Pension” refers to beneficiaries of basic pensions who are not eligible to receive Employees' Pension (excluding former Mutual Aid associations) and beneficiaries of the National Pension as based on the former Act.

3. The figures for Mutual Aid associations up to 1998 denote the number of persons eligible to receive the pension benefits.
## Overview

## Pension Amounts and Total Pension Amounts

## [Pension Amounts]

The Pension benefit level of the Employees' Pension has been set based on the concept of ensuring a certain percentage (approximately 60%) of the wages of the current working population, and that of the basic Pension is based on the concept of paying for the basic portion of expenses in senile life.

## [Total Pension Amounts]

The total amount of the pension benefits paid was ¥18,535.2 billion for the National Pension and ¥25,876.1 billion for the Employees' Pension as of the end of FY2010.

## Detailed Data 1 Transition of Amount of Pension According to Systemic Revision

[National Pension]

1994 revision	2000 revision	FY2004 (Actual amount from April)	FY2004 revision (October 2004)
Old-age basic pension	¥65,000	¥67,017	¥66,208	¥65,075
Disability basic pension (1st degree)	¥81,250	¥83,775	¥82,758	¥81,342
Disability basic pension (2nd degree)	¥65,000	¥67,017	¥66,208	¥65,075
Survivors' basic pension (with one child)	¥83,700	¥86,300	¥85,258	¥83,800
Old-age welfare pension	¥33,300	¥34,333	¥33,925	¥33,342

[Pension Amount for Standard Beneficiary Household]

(basic pension of a husband and a wife plus Employees' Pension benefit of a husband)]

1994 revision	2000 revision	FY2004 (Actual amount from April)	FY2004 revision (October 2004)
Standard pension amount (when the system matures)	¥230,983	¥238,125	¥233,299	¥230,700

### Detailed Data 2 Pension Amounts in FY2012 to be Reduced by 0.3%

On January 27 the Ministry of Internal Affairs and Communications announced the average variation in the national consumer price index (general index including fresh food) in FY2011 to be 0.3% lower than that of the previous year.

☐ The pension amounts in FY2012 shall be reduced by 0.3%, as revised according to changes in prices and in accordance with provision of laws. (The amount will change in the payment made in June for the April benefit)

<p>Pension amounts in FY 2012>	(Monthly amounts)
FY2011	FY2012
National Pension [Old-Age Basic Pension: one person]	¥65,741	¥65,541 (▲¥200)
Employees' Pension [Standard pension amounts including old-age basic pension of two persons for a husband and a wife]	¥231,648	¥230,940 (▲¥708)

(*) The amount of an employees' pension is at a benefit level newly determined for a household consisting of a husband who worked 40 years for an average income (standard average wage ¥360,000) and a wife who was a full-time homemaker throughout the period.

## Reference

• The amount of National Pension premiums in FY2012 will be ¥14,980 (per month).

(reduction of ¥40 from FY2011)
## Financial Projection of Pension

Financial Projection of Employees' Pension - FY 2009 Financial Verification -

FY	Premium rate (to total remuneration)	Total revenue	Total expenditure	Balance	Reserve at the year end	Reserve at the year end (FY2009 value)	Degree of funding
Premium	Investment	State subsidy	Basic pension contribution
%	¥trillion	¥trillion	¥trillion	¥trillion	¥trillion	¥trillion	¥trillion	¥trillion	¥trillion
2009	15.704	34.9	23.8	2.1	7.2	35.8	13.1	-0.9	144.4	144.4	4.1
2010	16.058	35.0	24.7	2.5	7.4	36.7	13.5	-1.7	142.6	141.1	3.9
2011	16.412	36.7	26.2	2.7	7.5	37.8	13.9	-1.1	141.6	141.7	3.8
2012	16.766	38.5	27.6	2.8	7.8	39.2	14.4	-0.7	140.9	141.3	3.6
2013	17.120	40.4	28.9	3.1	8.1	40.4	15.0	-0.1	140.8	138.3	3.5
2014	17.474	42.5	30.3	3.6	8.4	41.3	15.7	1.2	142.0	135.4	3.4
2015	17.828	44.8	31.7	4.1	8.7	42.6	16.3	2.1	144.2	132.5	3.3
2020	18.30	53.3	36.9	6.8	9.4	45.7	18.1	7.6	172.5	140.6	3.6
2025	18.30	59.5	40.8	8.6	9.9	48.6	19.2	10.9	219.9	158.5	4.3
2030	18.30	66.1	44.5	11.1	10.4	52.3	20.5	13.8	284.2	181.0	5.2
2040	18.30	78.5	49.1	16.5	12.8	67.3	25.5	11.2	417.1	207.5	6.0
2050	18.30	90.4	54.1	20.2	16.0	82.9	31.9	7.5	507.7	197.3	6.0
2060	18.30	101.2	59.8	22.5	18.8	97.6	37.6	3.6	562.5	170.8	5.7
2070	18.30	109.6	65.2	22.6	21.7	112.8	43.4	-3.3	561.3	133.1	5.0
2080	18.30	116.7	72.4	20.3	23.9	124.2	47.8	-7.5	502.5	93.1	4.1
2090	18.30	123.9	81.2	16.6	26.1	135.6	52.3	-11.7	406.4	58.8	3.1
2100	18.30	129.9	90.7	10.3	28.9	149.8	57.8	-19.9	247.2	28.0	1.8
2105	18.30	132.4	96.2	5.8	30.4	157.5	60.8	-25.1	132.4	13.2	1.0

(Note) 1. The “degree of funding” is the percentage of the total expenditure for the current FY to the reserve fund at the end of previous FY.

2. “FY2009 value” is the converted figure at FY2009 value calculated using the wage increase rate.

3. The projection represents the future projection of pension finance for the entire Employees' Pension scheme, including the portion paid by the Employees' Pension Fund.

4. In “birth rate: medium case”, total fertility rate is set as 1.26 in FY2055.

5. In “mortality rate: medium case”, average life expectancy is set as 83.67 years for male, 90.34 years for female in FY2055.

(Remarks)

Assumption: Basic case
Birth rate:	Medium case
Mortality rate:	Medium case
Economy:	Medium case
Long-term economic assumptions
Price increase rate	1.0%
Wage increase rate	2.5%
Investment yield	4.1%
Macro-economic slide formula
Fiscal year of starting adjustment
FY2012
Fiscal year of ending adjustment
FY2038
Eventual replacement ratios of income
50.1%
(From FY2038 onward)
Financial Projection of National Pension - FY 2009 Financial Verification -

FY	Monthly premium (Note 1)	Total revenue	Total expenditure	Balance	Reserve at the year end	Reserve at the year end (FY2009 value)	Degree of funding
Premium	Investment	State subsidy	Basic pension contribution
2009	¥	¥trillion	¥trillion	¥trillion	¥trillion	¥trillion	¥trillion	¥trillion	¥trillion	¥trillion
2010	14,700	4.8	2.2	0.1	2.4	4.7	4.5	0.1	10.0	10.0	2.1
2011	14,980	4.9	2.2	0.2	2.5	4.7	4.5	0.2	10.2	10.1	2.1
2012	15,260	4.9	2.2	0.2	2.5	4.7	4.5	0.1	10.3	10.3	2.2
2013	15,540	4.9	2.2	0.2	2.5	4.8	4.6	0.1	10.4	10.5	2.1
2014	16,100	5.1	2.3	0.2	2.6	5.0	4.8	0.1	10.5	10.3	2.1
2015	16,380	5.7	2.5	0.3	2.7	5.2	5.0	0.1	10.7	10.2	2.0
2020	16,900	6.6	2.9	0.5	3.2	5.4	5.2	0.2	10.9	10.0	2.0
2025	16,900	7.3	3.2	0.6	3.5	6.1	5.9	0.5	13.0	10.6	2.0
2030	16,900	8.0	3.4	0.8	3.8	7.1	6.9	0.9	20.6	13.1	2.8
2040	16,900	9.5	3.6	1.2	4.7	8.7	8.5	0.8	29.9	14.9	3.4
2050	16,900	11.5	4.0	1.5	6.0	10.9	10.8	0.5	36.6	14.2	3.3
2060	16,900	13.3	4.4	1.6	7.2	13.0	12.9	0.3	40.6	12.3	3.1
2070	16,900	14.7	4.8	1.6	8.2	14.8	14.7	-0.2	40.8	9.7	2.8
2080	16,900	16.0	5.4	1.5	9.1	16.4	16.2	-0.4	37.8	7.0	2.3
2090	16,900	17.3	6.1	1.3	9.9	17.9	17.8	-0.6	33.0	4.8	1.9
2100	16,900	18.7	6.7	1.0	10.9	19.7	19.6	-1.0	25.1	2.8	1.3
2105	16,900	19.5	7.2	0.8	11.5	20.7	20.6	-1.2	19.5	1.9	1.0

Notes: 1. Monthly premium represents the amount of premium (at FY2004 value) set forth in Article 87-3 of the National Pension Act. Actual amount of premium shall be revised based on prices after the 2004 revision and wage growth; the amount of premium in FY2009 shows ¥14,660/month.

2. The “degree of funding” is the ratio of the total expenditure for the current FY to the reserve fund at the end of previous FY.

3. "FY2009 value" is the converted figure at FY2009 value calculated using the wage increase rate.

4. In “birth rate: medium case”, total fertility rate is set as 1.26 in FY 2055.

5. In “mortality rate: medium case”, average life expectancy is set as 83.67 years for male, 90.34 years for female in FY2055.

(Remarks)

Assumption: Basic case
Birth rate:	Medium case
Mortality rate:	Medium case
Economy:	Medium case
Long-term economic assumptions
Price increase rate	1.0%
Wage increase rate	2.5%
Investment yield	4.1%
Macro-economic slide formula
Fiscal year of starting adjustment
FY2012
Fiscal year of ending adjustment
FY2038
Figure 2: Defined Contribution (DC) Pension Participants and Contribution Limit, and Its Relationship with Existing Pension Plans

Out of the scope	Personal type	Corporate type	Out of the scope	Out of the scope
Self-employed, etc. (Primary insured)	In case that neither of the defined benefit plan of the pension system nor the corporate pension DC is operated. (Secondary insured)	In case that the defined benefit plan of the pension system is not operated.	In case that the defined benefit plan of the pension system is operated.	In case that the defined benefit plan of the pension system is operated and the corporate pension DC is not operated.
Maximum contribution: the amount derived by subtracting the contribution to the National Pension Fund from ¥68,000/month (¥816,000/year)	Maximum contribution: ¥23,000/month (¥276,000/year)	Maximum contribution: ¥51,000/month (¥612,000/year)	Maximum contribution: ¥25,500/month (¥306,000/year)	Defined benefit plan of the pension system Welfare Pension Fund, Defined Benefit Corporate Pension plan, qualified retirement annuity, private school mutual aid, etc.	National/Local public officer benefit society
National Pension Fund
Employees' Pension Insurance/Mutual Aid Pension
Basic Pension
Non-working spouses of employees (wives of salaried workers, etc.)	Self-employed, etc.	Employees (salaried workers)	Civil servant
National Pension (tertiary insured)	National Pension (primary insured)	National Pension (secondary insured)

Detailed Data 1 Changes in Number of Funds and Participants of the Employees' Pension Fund

FY	Number of funds	Number of participants (1,000 persons)	Assets (¥1 trillion)
2001	1,737	10,871	57.0
2002	1,656	10,386	51.2
2003	1,357	8,351	48.6
2004	838	6,152	36.8
2005	687	5,310	37.3
2006	658	5,221	38.8
2007	626	4,782	32.8
2008	617	4,663	25.6
2009	608	4,562	29.0
2010	595	4,467	27.9
2011	577	4,366	—

Source: Pension Bureau, MHLW

(Note) 1. Assets are evaluated at market value.

2. Asset balance includes the assets of the Employees' Pension Fund Association.

Detailed Data 2 Number of Defined-Benefit Corporate Pension Plans

FY	Contract-based	Fund-based
2002	15	0
2003	164	152
2004	478	514
2005	833	597
2006	1,335	605
2007	2,480	619
2008	4,397	611
2009	6,795	610
2010	9,440	613
2011	14,373	612

Source: Pension Bureau, MHLW

(Note) The Defined-Benefit Corporate Pension Act was enforced in April 2002.
Detailed Data 3 Changes in Numbers of Contracts Approved and Participants of Defined Contribution Pension Plans

FY	Number of corporate-type plans approved	Number of participants in corporate plans (1,000 persons)	Number of participants in private plans (person)
2001	70	88	443
2002	361	325	13,995
2003	845	708	28,225
2004	1,402	1,255	46,066
2005	1,866	1,733	63,303
2006	2,313	2,187	80,081
2007	2,710	2,711	93,036
2008	3,043	3,110	101,201
2009	3,301	3,404	111,056
2010	3,705	3,713	124,906
2011	4,135	4,218	138,575

Source: Pension Bureau, MHLW

(Note) The Defined Contribution Pension Act was enforced in October 2001. Private-type DC pension plans was introduced in January 2002.

Detailed Data 4 Changes in Number of Contracts and Participants of Tax-Qualified Pensions (abolished at the end of FY2011)

FY	Number of contracts	Number of participants (1,000 persons)	Assets (¥1 trillion)
2001	73,582	9,167	22.7
2002	66,741	8,586	21.4
2003	59,162	7,779	20.7
2004	52,761	6,549	17.2
2005	45,090	5,687	17.3
2006	38,885	5,069	15.6
2007	32,826	4,434	11.7
2008	25,441	3,494	8.1
2009	17,184	2,501	6.4
2010	8,051	1,261	3.1

Source: “Survey on Contracts of Tax-Qualified Pensions”, The Life Insurance Association of Japan / Trust Companies Association of Japan / The National Mutual Insurance Federation of Agricultural Cooperatives

(Note) 1. Assets are at book value until FY2003 and at market value from FY2004.

2. With the so-called enclosed type Tax-Qualified Pension contracts tax measures were used in 175 cases (794 participants) of the current Tax-Qualified Pension contracts where the business operators do not exist or the offices were not subject to Employees' pension insurance.

Detailed Data 5 Changes in Number of Funds and Participants of the National Pension Fund

FY	Number of funds	Number of participants (1,000 persons)	Assets (¥1 trillion)
2001	72 (25)	787 (127)	1.5
2002	72 (25)	772 (124)	1.4
2003	72 (25)	789 (126)	1.8
2004	72 (25)	751 (121)	2.1
2005	72 (25)	727 (117)	2.7
2006	72 (25)	693 (112)	2.9
2007	72 (25)	648 (106)	2.7
2008	72 (25)	615 (103)	2.2
2009	72 (25)	577 (97)	2.6
2010	72 (25)	548 (92)	2.6

Source: Pension Bureau, MHLW. The figures in parentheses are included in the numbers on the left and represent the numbers of occupation-type funds.

(Notes) 1. Assets are evaluated at market value.

2. Asset balance includes the assets of the National Pension Fund Federation.
# Structural Reform of the former Social Insurance Agency

## Overview

## Abolition of the former Social Insurance Agency and Establishment of Two New Corporations of Non-Government Employee Type

## [Services of the Nation]

* Financial and management responsibilities of public pension belong to the head office of the Ministry of Health, Labour and Welfare

* Supervision of medical facilities that provide insured services belongs to Regional Bureaus of Health and Welfare

* Compulsory collection from heinous delinquents can be delegated to the National Tax agency

Japan Pension Service

Engage in operation services of public pension (application, collection, record keeping, counseling, judging, payment, etc.)

Social Insurance

$ ^{*} $ Promote entrusting to private businesses, etc.

Insurance Association

(October 2008)

Engage in health insurance services (employees of small and medium enterprise)

Hereafter ...

### 1. "Officials" will change

Officials of the two new corporations are not government but private employees.

Carry out through changes in the consciousness of staff by human resources management based on ability and achievement.

### 2. "Services" will change

Enhance service improvement by providing simple and user-friendly notice, telephone counseling, internet information service and others.

### 3. "Way of work" will change

Enhance appropriate and effective operation of business such as renewal of outdated computer system, various checking structures, clerical process intensification, outsourcing and others.

## Japan Pension Service

Supervision

## Online system

(Head office)

Application levy

• Office investigation and authority application

• Payment encouraging and compulsory collection
## 国の債権に係る情報の公表

歳入金債権の発生額及び消滅額等の推移

(单位:百万円)

平成21年度	平成22年度	平成23年度
管理对象债権額	消滅額	管理对象债権額	消滅額	管理对象债権額	消滅額
前年度以前発生未消滅債權分	本年度発生分	前年度以前発生分	本年度発生分	前年度以前発生未消滅債權分	本年度発生分	前年度以前発生分	本年度発生分	前年度以前発生未消滅債權分	本年度発生分	前年度以前発生分	本年度発生分
うち不納欠損額	うち不納欠損額	うち不納欠損額	うち不納欠損額	うち不納欠損額	うち不納欠損額	うち不納欠損額
合 計	15,928	15,810	118	1,158	1,040	-	118	-	14,878	14,770	108	1,080	971	-	108	-	13,914	13,798	116	1,309	1,193	-
備 考	【前年度以前発生分】独立行政法人自動車事故対策機構貸付金債権 15,810【本年度発生分】返納金債権 118	【前年度以前発生分】独立行政法人自動車事故対策機構貸付金債権 1,040【本年度発生分】返納金債権 118	【前年度以前発生分】独立行政法人自動車事故対策機構貸付金債権 14,770【本年度発生分】返納金債権 108	【前年度以前発生分】独立行政法人自動車事故対策機構貸付金債権 971【本年度発生分】返納金債権 108	【前年度以前発生分】独立行政法人自動車事故対策機構貸付金債権 13,798【本年度発生分】返納金債権 116	【前年度以前発生分】独立行政法人自動車事故対策機構貸付金債権 11,934【本年度発生分】返納金債権 116

※消滅額の項中「うち不納欠損額」は、歳入徴収官事務規程（昭和二十七年大蔵省令第百四十一号）第二十七条第一項各号に該当する金額の合計額であり、消滅額の内数。

## 歳入金債権の年度末現在額の推移

(单位:百万円)

平成21年度末現在額	平成22年度末現在額	平成23年度末現在額
一般分(徴収停止分を除く。)	徴収停止分	一般分(徴収停止分を除く。)	徴収停止分	一般分(徴収停止分を除く。)	徴収停止分
本年度発生債權分	前年度以前発生債權分	合計	本年度発生債權分	前年度以前発生債權分	合計	本年度發生債權分	前年度以前発生債權分	本年度發生債權分	前年度以前発生債權分	本年度發生債權分	前年度以前發生債權分	合計	本年度發生債權分
履行期限到來額	履行期限未到來額	履行期限到來額	履行期限未到來額	履行期限到來額	履行期限未到來額	本年度發生債權分	履行期限到來額	履行期限未到來額	履行期限到來額	履行期限未到來額	履行期限到來額	履行期限未到來額	履行期限到來額	履行期限未到來額	履行期限到來額	履行期限未到來額	履行期限到來額	履行期限未到來額	本年度發生債權分	前年度以前發生債權分
債權の種類
蔵入(款)償還金収入(項)償還金収入(目)独立行政法人自動車事故対策機構貸付金債權
合計	-	-	-	14,770	-	14,770	-	-	-	-	13,798	-	13,798	-	-	-	-	12,604	-	12,604	-

※1. 計数はそれぞれ単位未満切り捨てによっているので、端数において合計とは合致しないものがある。

自動車損害賠償保障事業特別会計の平成十九年度末における権利義務は、本特別会計の本勘定に帰属した。